Revenue Memorandum Circular No. 43-2020
REVENUE MEMORANDUM CIRCULAR NO. 43-2020 issued on April 17, 2020 prescribes the guidelines in the acceptance of payment of internal revenue taxes during the Enhanced Community Quarantine (ECQ) period. During the ECQ period, taxpayers may pay internal revenue taxes at the nearest Authorized Agent Banks (AABs), notwithstanding RDO jurisdiction. They may also file their tax returns and pay the corresponding tax due thereon to the concerned Revenue Collection Officers (RCOs) of the nearest Revenue District Office (RDO), even in areas where there are AABs. Provided, that payment of internal revenue taxes in cash should not exceed twenty thousand pesos (?20,00.00), while those with check payment will have no limitation if the same is made with the RCO in the district office during the ECQ period. Provided, further, that all checks shall be made payable to the Bureau of Internal Revenue and that the name of receiving AAB branch may no longer be indicated in the check for tax payment.
