BIR Online Payment Options: eFPS, eBIRForms ePay Channels, GCash, Maya, and AABs Compared

BIR online payment options fall into three groups: the integrated Electronic Filing and Payment System (eFPS) for enrolled taxpayers, the separate ePayment channels available to eBIRForms filers (GCash, Maya, LandBank Link.Biz Portal, DBP PayTax Online, UnionBank Online, and similar bank or aggregator facilities), and over-the-counter payment at an Authorized Agent Bank (AAB). Which one applies depends on whether a taxpayer is required to use eFPS, and which ePayment gateway their bank or e-wallet supports.

This guide compares every current BIR online payment channel, explains who can use each one and how payment is confirmed, and walks through a worked example of a self-employed professional paying quarterly income tax through GCash.

What is eFPS and who must use it? #

eFPS (Electronic Filing and Payment System) lets an enrolled taxpayer file a return and pay the corresponding tax in a single online transaction, without a separate bank or e-wallet step. Introduced under Revenue Regulations No. 9-2001 and made mandatory for Large Taxpayers under Revenue Regulations No. 2-2002, eFPS routes payment directly through the taxpayer’s enrolled Authorized Agent Bank account or an eFPS-integrated payment facility at the moment of filing.

eFPS is mandatory for Large Taxpayers, Top Withholding Agents, corporations with paid-up capital of at least P10 million, PEZA/BOI-registered enterprises, government agencies and bidders, and related categories — see eFPS vs eBIRForms for the full list and how to determine which system applies to your business. Everyone else generally files through eBIRForms and pays through one of the separate ePayment channels below.

What ePayment channels are available for eBIRForms filers? #

A taxpayer who files through eBIRForms does not pay inside the filing system itself — payment happens through a separate BIR-recognized ePayment channel, chosen after the return is submitted and a Filing Reference Number is generated. The BIR has progressively added bank portals and e-wallet/aggregator options to this list since 2015, and channel availability can change, so always confirm the current list on the BIR’s own ePay page before relying on a specific gateway.

Because the BIR periodically expands or updates its accredited ePayment partners, treat this table as a snapshot rather than an exhaustive permanent list — check the BIR’s ePay page for the live roster before a filing deadline.

Why does the payment channel matter for compliance? #

Choosing the wrong or an unaccredited payment channel does not excuse a late or missing payment — the BIR only recognizes tax paid through an eFPS-integrated facility, a BIR-accredited ePayment gateway, or an Authorized Agent Bank. Under the Ease of Paying Taxes Act (RA No. 11976), taxpayers are no longer restricted to the AAB or Revenue District Office that has jurisdiction over their registration — returns and payments can now be filed and paid through any AAB, any RDO’s Revenue Collection Officer, or electronically, the “file and pay anywhere” reform. That flexibility applies to the venue, not to whether the channel itself is recognized, so a payment routed through an unaccredited third-party app or an informal transfer is not proof of tax paid even if the money reaches a BIR-linked account.

Keeping proof of payment matters regardless of channel — a Bank Confirmation Receipt, an AAB-stamped deposit slip, or an e-wallet’s transaction reference number is the taxpayer’s evidence that a specific return period and tax type were paid, and mismatches between the filed return and the payment reference are a common source of BIR follow-up notices.

Worked example: paying quarterly income tax via GCash #

A self-employed IT consultant registered under the 8% income tax option owes ₱24,000 in quarterly income tax for Q2 2026, computed on gross receipts after the ₱250,000 annual exemption. She is not required to enroll in eFPS, so she files and pays through eBIRForms and GCash:

1. File the return. She prepares BIR Form 1701Q in the eBIRForms Offline Package (or the Online eBIRForms System), validates it, and submits it electronically, receiving a Filing Reference Number confirming the return was accepted.
2. Open GCash and select BIR. In the GCash app, she goes to Bills → Government → BIR, and enters her 9-digit TIN, the form type (1701Q), the return period (Q2 2026), her Revenue District Office (RDO) code, and the exact amount due, ₱24,000.
3. Authorize the payment. She confirms the transaction with her GCash MPIN or biometric authorization, and the amount is deducted from her GCash wallet.
4. Receive confirmation. GCash displays an in-app success screen and sends an email/SMS receipt containing a transaction reference number, which she saves together with her eBIRForms Filing Reference Number.
5. Keep both references. She stores the Filing Reference Number and the GCash transaction reference number in her accounting file — both are needed if the BIR later asks her to prove the return for that quarter was both filed and paid.

If she instead needed to pay a standalone amount not tied to a specific return — a deficiency assessment, a penalty, or an installment payment — she would use BIR Form 0605 rather than a quarterly income tax return; see What Is BIR Form 0605? for when that separate payment form applies.

Frequently asked questions #

What are the main BIR online payment options? #

The main BIR online payment options are eFPS (Electronic Filing and Payment System, which files and pays in one step for enrolled taxpayers), and for eBIRForms filers, the BIR’s ePayment channels — bank portals such as LandBank Link.Biz, DBP PayTax Online, and UnionBank Online, plus e-wallets and aggregators such as GCash and Maya — alongside over-the-counter payment at an Authorized Agent Bank.

Can I pay BIR taxes using GCash? #

Yes. GCash is one of the BIR’s accredited ePayment channels for eBIRForms filers. After electronically filing a return through eBIRForms, a taxpayer can open the GCash app, select the BIR payment option, enter the required details (TIN, form type, return period, RDO code, amount), and pay directly from their GCash wallet.

Do I need to be enrolled in eFPS to pay online? #

No. eFPS requires enrollment and is mandatory only for specific taxpayer categories such as Large Taxpayers under Revenue Regulations No. 2-2002. Any eBIRForms filer can pay electronically without eFPS enrollment by using one of the BIR’s ePayment channels, such as GCash, Maya, LandBank Link.Biz, DBP PayTax Online, or UnionBank Online.

How do I confirm my BIR online payment went through? #

Confirmation depends on the channel used. eFPS generates a Bank Confirmation Receipt or Filing Reference Number within the eFPS system itself. Bank portals such as LandBank Link.Biz or DBP PayTax Online issue an online payment confirmation or transaction reference number. E-wallets and aggregators such as GCash and Maya send an in-app success screen plus an email or SMS receipt with a transaction reference number that should be kept alongside the eBIRForms filing confirmation.

What if my BIR payment channel is not linked to a bank account? #

A taxpayer without a bank account can still pay electronically through an e-wallet such as GCash or Maya, which accept cash-in from over-the-counter partners, or can pay in person at an Authorized Agent Bank using cash, check, or a debit/credit card where the branch supports it, using the same filed return as reference.

Summary #

BIR online payment options split into eFPS (mandatory for certain taxpayer categories under RR No. 2-2002, integrated filing-and-payment) and eBIRForms plus a separate ePayment channel — GCash, Maya, LandBank Link.Biz, DBP PayTax Online, UnionBank Online, MyEG, or an Authorized Agent Bank. The EOPT Act’s file-and-pay-anywhere reform removed the old RDO-jurisdiction restriction, but every payment still has to run through a BIR-recognized channel and be kept on record with its reference number. See eFPS vs eBIRForms to confirm which filing system applies to you, and What Is BIR Form 0605? for payments that don’t attach to a regular return.