Where can a Professional File and Pay the Tax Due?
The return shall be manually filed and paid with any Authorized Agent Bank (AAB) within the Revenue District Office (RDO) where the professional is registered or required to register. In the absence of an AAB, with a Revenue Collection Officer (RCO) or duly Authorized City or Municipal Treasurer who shall issue a Revenue Official Receipt (BIR Form No. 2524). In case there is no payment to be made, the return shall be filed with the RDO where the professional is registered. E-Filing and E-Payment can also be made with the BIR’s Electronic Filing and Payment System (eFPS) in accordance with the provisions or existing applicable revenue issuances and Globe G-Cash (with threshold amounts). REMINDER: The Professional needs to file a return even when there is no payment to be made. NOTE: Third Party Information. The BIR links up with government and other organizations to use their database. REMINDER: Under the Run After Tax Evaders (RATE) program, the BIR and DOF investigate and prosecute in
