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BIR allows out-of-district filing; other reminders

BIR allows out-of-district filing and other reminders (Bank Bulletin No. 04-2005)

Dear Clients and Friends:

For last-minute income tax filing, please take note of the following:

1. You can file you income tax returns with an authorized agent bank (AAB) outside of the jurisdiction of your Revenue District Office without being imposed the 25% surcharge on wrong venue filing.

2. Banking hours shall be extended. Banks shall not trun away taxpayers who are in the bank's premises at the close of banking hours.

3. Two or more checks in payment for a single tax liability shall be acceptable provided the checks are prepared in accordance with Revenue Regulations No. 16-2002, as follows:

Indicate in the space provided for "PAY TO THE ORDER" the following: (1) presenting/collecting bank or the bank where the payment is to be coursed; and (2) FAO (for the account of) Bureau of Internal Revenue as payee, as shown in the example below:

PAY TO THE Collecting Bank - Branch


The taxpayer identification number (TIN) should also be printed under the "ACCOUNT NAME" as shown in the example below:



TIN: 012-345-678-000

4. Photocopy/print out of BIR forms may be used in lieu of the officially printed form subject to the following conditions:

    • Paper is of laser quality, white, class A (56 GSM) 8 1/4 X 13 or 8 1/4 X 11, and printed using black ink.
    • Information written must be original in nature and duly signed by the taxpayer or the authorized representatives.

Please find attached a copy of the said Bank Bulletin signed by the Commissioner, for your reference.