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The Mobile Payment (M-Payment/G-Cash) facility provides an additional mode pf payment of certain internal revenue taxes such as the annual registration fees of taxpayers, percentage taxes. Or other simple returns using a mobile phone-based micro-payment system that is registered with a telecommunications company (TelCo).[1] The taxpayer who shall avail of the M-Payment System shall register with the TelCo.

Under this payment facility, the TelCo acts as the taxpayer’s agent and the AAB still remains as the collecting agent.

Payment of taxes thru this system shall cover an amount of not exceeding Ten Thousand Pesos (Php 10,000.00). This system is available to taxpayers 24 hours a day, 7 days a week. Taxpayers may print the Payment Confirmation Receipt from the BIR website at the day after the M-Payment transaction has been made.

Filing of tax returns is available during the income tax filing season in BIR-designated M-Payment Kiosks during BIR office hours or as declared by the BIR. However, outside of the income tax filing season, filing of tax returns can be done in the respective RDOs. The RDO shall assign a personnel to the designated M-Payment filing center/kiosk during the income tax filing season to provide assistance to the taxpayers who may avail of the M-Payment facility.

The Information System Development Service (ISDS) is maintaining the Mobile Payment System to ensure the effective uploading of M-Payment transactions to the BIR-ITS.

Annex 100-3 indicates the tax returns/forms that can be filed and the taxes that may be paid through the M-Payment facility.


[1] RMO No. 20-2005.