Bureau of Internal Revenue(BIR)

Dear Sir/Madam: This refers to your request dated Nov 24, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for procedure of verifying payments that was made thru Gcash. Relative thereto, under existing policies, all tax payments relative to One-Time Transactions (ONETT), such as CGT and DST, are still being done manually despite the fact that the related ONETT tax returns are already allowed to be filed electronically through the eBIRForms Facility. As such, your payments of CGT and DST thru GCash may be validated by the Revenue District Office (RDO) having jurisdiction over the property. The work-around procedures on the verification of electronic payments relative to ONETT is provided in an Operations Memorandum (OM) issued to concerned BIR Officials and employees. In this regard, may we be provided with your payment details on CGT and DST so we can facilitate the validation of the same thru the concerned RDO. In addition, payment of taxes related to the ONETT may now be paid through any of the following online payment facilities pursuant to Revenue Memorandum Circular (RMC) No. 125-2021 dated July 12, 2021, to wit: 1. Land Bank of the Philippines’ (LBP) Link.Biz Portal – for taxpayers who have ATM account with LBP and/or for holders of Bancnet ATM/Debit/Prepaid Card and taxpayer utilizing PesoNet facility (depositors of RCBC, Robinsons Bank and Union Bank); 2. Development Bank of the Philippines’ (DBP) Pay Tax Online – for holders of Visa/Mastercard Credit Card and/or Bancnet ATM/Debit Card; and 3. Union Bank Online Web and Mobile Payment facility – for taxpayers who have account with Union Bank of the Philippines. If you have other inquiries/clarification, please do not hesitate to contact us at [email protected]. Sincerely yours, CPD FOI Officer