Paying online
Filing and paying are separate in eBIRForms. Here are BIR's payment channels, who can use each one, and how to make sure the payment lands on the right return.
← 6.4 Filing a returnFiled. Now pay.
Kuting Kitchen's 2550Q is filed and the confirmation email is saved. The ₱50,400 is still unpaid, and it's due by the same date: 26 October 2026.
eBIRForms doesn't take payments. Carla pays through one of BIR's payment channels.
File and pay anywhere
Since the Ease of Paying Taxes Act took effect on 22 January 2024, you can pay at any authorized agent bank, revenue collection officer or e-payment channel, whatever your RDO.
Kuting Kitchen is registered in RDO 038, Quezon City, but it can pay from anywhere.
Where to start
Online, start on BIR's website: eServices, then ePay, where the channels are listed. Pick the gateway that works with your bank or wallet, fill in your details, and pay.
Does paying also file the return? No. Paying doesn't file anything; if you haven't filed yet, the return is still missing.
Land Bank Link.BizPortal
For Land Bank ATM account holders and BancNet ATM, debit or prepaid cards. Depositors of AUB, BPI, PSBank, RCBC, Robinsons Bank and UnionBank can pay through it by PESONet.
It's open from 12:01 a.m. to 11:00 p.m.; don't leave the payment for the last hour of the due date.
UnionBank
UnionBank account holders pay through UnionBank Online or The Portal. Individuals without a UnionBank account can pay by InstaPay through UPAY.
DBP PayTax: cards and e-wallets
DBP PayTax Online takes Visa and Mastercard credit cards and BancNet ATM or debit cards. Through its partners it also takes e-wallets: MyEG accepts GCash, Maya, GrabPay and ShopeePay, and the Maya app pays directly.
GCash isn't a BIR channel of its own; it works through MyEG.
Over the counter
If you filed through eBIRForms, you can also pay over the counter at any authorized agent bank. Bring the return. If BIR's confirmation email hasn't arrived yet, the screenshot of the submission pop-up serves as proof that you filed.
Keep the bank's machine-validated slip: it's your proof of payment.
Match the payment to the return
A payment counts for the return it names. Before you confirm, check four things against the filed return: the TIN with branch code, the form (2550Q), the period (third quarter 2026) and the amount (₱50,400).
The channel shows a payment confirmation and emails a copy. Save it next to the filing confirmation.
Kuting Kitchen pays
Kuting Kitchen banks with UnionBank, so Carla pays the ₱50,400 through UnionBank Online on 23 October, three days early, and saves the confirmation in October's proof folder.
eFPS users skip this choice: they pay through the eFPS bank they enrolled with.
Pop Quiz: choose a channel
Which channel fits each seller?
Liza sells keychains on TikTok Shop and keeps all her money in GCash.
DBP PayTax through MyEG, which accepts GCash. GCash isn't a BIR channel on its own.
Ben has a BPI account and wants to pay online.
Link.BizPortal, by PESONet from his BPI account. He isn't enrolled in eFPS.
Dani filed her 2551Q through eBIRForms and prefers to pay in cash at a bank near her supplier in Cebu, far from her RDO.
Any authorized agent bank. eBIRForms filers can pay over the counter, and under EOPT the RDO doesn't matter.
Elle's corporation files through eFPS.
Its eFPS bank. eFPS filers pay through the bank they enrolled with; over the counter is for when that isn't possible, such as eFPS being down.
General information for learning, not tax advice. Kuting Kitchen is fictional. Channels as listed by BIR in RMC 20-2026; check bir.gov.ph for changes, and each channel for its own fees and cut-off times.
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