Guidelines in the Filing and Payment of Annual Income Tax Return by Non-Individual Taxpayers for the Taxable Year Ending July 31, 2020 – June 30, 2021
REVENUE MEMORANDUM CIRCULAR NO. 50-2021
The Availability of e -BIR forms in filing AITR in pursuant to R.A.11534 or CREATE LAW
The BIR circular is issued to prescribe the guidelines in the filing and payment of Annual Income Tax Return (AITR) by Non- Individual Taxpayers for Taxable Year ending July 31,2020 -June 30,2021 which was affected by the passing of R.A. No. 11534 or also known as the Corporate Recovery and Tax Incentives for Enterprises Act (CREATE) of 2021.
Filing of AITR
Non – individual taxpayers, whether eFPS shall use the offline eBIR forms in filing their AITR. You may use this link to download the applicable e-BIR forms(1702).
Payment Tax Due shall be made thru the following:
- Manual Payment – Non- eFPS Filers
- Any authorized Agent Banks (AABS) as provided under RMC No. 41-2021.
- For any places where there are no Any Authorized Agents Banks, the return shall be filed and the tax due shall be paid with Revenue Collection Officer (RCO).
- Online Payment – Non-eFPS Filers
- Payment can be made thru mobile payments (g-cash/paymaya)
- Land bank
- Development Bank of the Philippines -taxpayers holders of Visa/Master Card
- Union bank.online web- Taxpayer with Union Bank
- PESONet through LBP
- Link. Biz portal- for Taxpayers who have account with RCBC, Robinsons Bank, Union Bank and BPI
- Online payment-eFPS Filers
- After submitting the return eBIR forms, eFPS fillers shall proceed to payment using the eFPS facility. They shall file-out and e-file BIR Form No. 0605 then proceed to e-payment to pay their income tax due and shall use the following codes.
Tax type – Income Tax
Alphanumeric Tax Code – MC 200 Miscellaneous Tax
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