Republic of the Philippines

Department of Finance
BUREAU OF INTERNAL REVENUE
Revenue Region No. 5 – Caloocan City
Revenue District Office No. 24
Valenzuela City

LETTER OF APPEAL

April 23, 2020

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Sir/Madam/Gentlemen:

Pursuant to the declaration of a State of National Emergency throughout the country due to the
COVID-19 as embodied under Republic Act No. 11469 otherwise known as “Bayanihan to Heal as One
Act,” please be guided by Revenue Regulations No. 10-2020 dated April 9, 2020 relative to the
extension of statutory deadlines and timelines for the filing and submission of any document and the
payment of taxes.

The guidelines in the filing and payment of income tax returns for taxable year 2019 are
prescribed under Revenue Memorandum Circular (RMC) No. 42-2020 dated April 6, 2020. Taxpayers
who are eFPS Filers/Users shall continue to use the said facility for the filing and payment of their tax
returns; while non-eFPS taxpayers may file and pay manually or thru online payment facilities using the
eBIR Forms. Moreover, RMC 43-2020 and Bank Bulletin No. 2020-04, both dated April 15, 2020,
allow acceptance of tax payments at the nearest Authorized Agent Banks (AABs) notwithstanding RDO
jurisdiction, including eFPS Filers/Users.

It is during these challenging times that our country needs our utmost patriotism and solidarity as
a people. With this, our office strongly appeals to you, our dear taxpayers to file and pay your tax dues
at the earliest possible time, way ahead the extended due date so that we can generate the much needed
revenue to combat the present crisis.

Let us together, with our “Bayanihan” efforts, “Heal as One.”

Very truly yours,

RUFO B. RANARIO
Revenue District Officer

This is an electronically generated document. No signature required.