Extension of e-payment deadline allows taxpayers to complete electronic payments until the midnight cutoff while banks extend counter hours. The circular implements an operational extension: electronic transactions for government receipts are permitted until midnight on the final date and assessees may make e-payments up to that midnight cutoff; agency banks must keep designated branch counters handling government business open for the full day on the preceding date and until 8:00 p.m. on the penultimate date. Tax authorities are requested to issue trade notices to publicize the extended e-payment and banking hours.
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Provisions expressly mentioned in the judgment/order text.
Extension of e-payment deadline allows taxpayers to complete electronic payments until the midnight cutoff while banks extend counter hours.
The circular implements an operational extension: electronic transactions for government receipts are permitted until midnight on the final date and assessees may make e-payments up to that midnight cutoff; agency banks must keep designated branch counters handling government business open for the full day on the preceding date and until 8:00 p.m. on the penultimate date. Tax authorities are requested to issue trade notices to publicize the extended e-payment and banking hours.
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