BY JUN RAMIREZ
The Bureau of Internal Revenue (BIR) announced the availability of forms for taxpayers applying for the Voluntary Assessment and Payment Program (VAPP).
The bureau introduced the scheme to continue its tax collection activities, complementing limited manpower reporting for work due to the coronavirus pandemic.
Revenue Memorandum Circular No. 108-2020 signed by BIR Commissioner Caesar Dulay stated that BIR Forms 2119 and 0622 for assessment and payment, respectively, are available at BIR website, www. bir.gov.ph, under the BIR form section.
However, the BIR said they cannot be accessed at electronic eBureau of Internal Revenue Forms (eBIRForms) or electronic Filing and Payment System (eFPS).
Likewise, VAPP does not allow payment through BIR electronic payment channels like G-Cash and PayMaya.
VAPP is like an amnesty that grants taxpayers immunity from investigation.
It covers all types of unpaid taxes for the year 2008 only.
Revenue Regulation 21-2020 fixed different payment schedules like a minimum of P75,000 for individual and between P500,000 and P1 million for corporation depending on subscribed capital. (Jun Ramirez)
