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How to Pay BIR Taxes via GCash, Maya, or LandBank Link.Biz

·13 mins
Guides eFPS BIR Compliance Tax Compliance Philippines

GCash, Maya, and LandBank Link.Biz are all currently BIR-accredited ePayment channels for taxpayers who file through eBIRForms rather than eFPS. Each asks for the same core details — TIN, RDO code, form type, tax type, return period, and amount — but issues its own confirmation reference number that a taxpayer must keep and manually match against the eBIRForms Filing Reference Number, since none of these channels files the return for you or writes the payment back into eBIRForms automatically.

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Which digital channels does the BIR currently accept for tax payment? #

As of 2026, the BIR’s ePayment roster for eBIRForms filers includes the e-wallets GCash and Maya, and bank-operated portals including LandBank Link.BizPortal, DBP PayTax Online, and UnionBank Online, in addition to over-the-counter payment at an Authorized Agent Bank (AAB) and the fully integrated eFPS system for enrolled taxpayers. This guide goes deeper into three of those channels — GCash, Maya, and LandBank Link.Biz — than the general comparison in BIR Online Payment Options, which covers every channel side by side.

GCash and Maya are wallet apps: a taxpayer pays out of an existing e-wallet balance, and no bank account is required. LandBank Link.BizPortal is a payment gateway rather than a wallet — it accepts payment via BancNet-enabled debit cards or LandBank online banking access, so it suits a taxpayer who already banks with LandBank or holds a BancNet card but does not want to queue at a branch. Because BIR-accredited partners change over time, confirm a channel is still live on the BIR’s own ePay page before a deadline, rather than assuming last year’s list still applies.

How to pay BIR taxes through GCash, step by step #

Paying through GCash means locating the BIR option inside the Bills payment feature and entering the same return details already reflected on the e-filed form, then confirming the deduction from the GCash wallet balance. The flow does not change the return itself — it only settles the amount due against the return period you specify.

  1. File the return first. Prepare and electronically submit the applicable BIR form (for example, BIR Form 2551Q) through the eBIRForms Offline Package or the Online eBIRForms System, and keep the Filing Reference Number the system issues on acceptance.
  2. Open the GCash app and go to Bills. Tap Pay Bills, then locate BIR under the Government category (or search “BIR” directly).
  3. Enter the return details. Input your 9-digit TIN, branch code, RDO code, the form series and specific form type, the tax type, and the return period exactly as they appear on the return you just filed.
  4. Enter the amount and confirm. Enter the exact amount due, review the summary screen, and authorize the transaction with your GCash MPIN or biometric confirmation.
  5. Save the confirmation. GCash displays an in-app success screen and follows up with an SMS and/or email receipt carrying a transaction reference number — store this alongside the eBIRForms Filing Reference Number from step 1.

A verified GCash wallet is capped at a set level of outgoing transactions per month, with a lower cap for a wallet that only completed over-the-counter registration; check your current limit in the app before relying on GCash for a large quarterly payment, since exceeding it mid-transaction will decline the payment rather than partially process it.

How to pay BIR taxes through Maya, step by step #

Maya’s BIR payment flow mirrors GCash’s — the same core return details go into a Pay Bills form — but Maya additionally asks for the form series as a separate field from the specific form type, so double-check both are filled in correctly rather than only the form number.

  1. File the return first, the same as with GCash, and keep the Filing Reference Number.
  2. Open the Maya app and select Pay Bills. Search for or select BIR from the Government category.
  3. Fill in the payment form. Enter your TIN, branch code, RDO code, the form series, the specific form type, the tax type, and the return period.
  4. Enter the amount and the receipt email, then review every field before proceeding — Maya asks for a separate email address to send the payment receipt to.
  5. Confirm and pay. Authorize the transaction, and Maya will send an in-app notification, SMS, and email confirmation carrying its own transaction reference number.
  6. File both references together — the Filing Reference Number and the Maya transaction reference number — as your combined proof that the return period was filed and paid.

How to pay BIR taxes through LandBank Link.BizPortal #

LandBank Link.BizPortal is a browser-based gateway rather than an app, aimed at taxpayers who hold a LandBank account, a BancNet-enabled debit card, or LandBank online banking access, and it is also the channel to use when a tax due is too large for an e-wallet’s transaction limit.

  1. From the LandBank website, go to e-Banking → Other e-Banking Services → Link.BizPortal, or go directly to the portal.
  2. Click PAY NOW, then select Bureau of Internal Revenue as the merchant and continue.
  3. Select Tax Payment as the transaction type.
  4. Fill in the same core return details — TIN, RDO code, form type, tax type, return period, and amount — then review before authorizing.
  5. Submit and authenticate through your bank or card’s online banking credentials.
  6. LandBank Link.BizPortal displays an on-screen payment confirmation and sends the same confirmation to the email address provided — keep it with your Filing Reference Number.

Because a single Manager’s Check, Cashier’s Check, or an electronic channel like Link.BizPortal or eFPS is required once a cash tax payment would reach ₱200,000 or more (Authorized Agent Bank branches generally will not accept that much in cash over the counter), a large one-time liability is often easier to route through Link.BizPortal than to split across several GCash or Maya transactions — see BIR Online Payment Options for how this compares with paying over the counter or through eFPS directly.

What confirmation number does each channel issue, and why does it matter? #

Every BIR payment channel issues some form of reference number, but the exact term and what it proves differs by channel — and knowing the difference matters because that number is the only thing that ties a specific payment to a specific return period if the BIR later questions whether a return was paid. GCash and Maya each generate an app-level transaction reference number tied to their own payment rails. eFPS, by contrast, generates what it formally calls a Confirmation Number once a bank has processed the payment instruction:

“A control number generated online by the Transacting Bank’s Internet Banking System to confirm the tax payment.”

That definition comes from the BIR’s own eFPS Help documentation, and it illustrates the underlying point for every channel: a confirmation or reference number is evidence that money moved for a tax payment, generated by the payment rail itself, not by the BIR’s own filing records. Whichever channel is used, that number — not a bank statement showing a generic debit — is what should be produced if the BIR’s records show a return as filed but not paid.

How does a GCash, Maya, or Link.Biz payment attach to your eBIRForms or eFPS filing? #

It doesn’t, automatically — and this is the single biggest practical difference between eFPS and every other channel covered here. eFPS is an integrated filing-and-payment system: an enrolled taxpayer files the return and pays in the same online transaction, and the system itself links the two records. See How to Enroll in eFPS for that enrollment process, and eFPS vs eBIRForms for which taxpayers are required to use eFPS at all.

GCash, Maya, and LandBank Link.BizPortal all sit outside eBIRForms. A taxpayer using any of them files the return in eBIRForms, receives a Filing Reference Number, and then makes a separate payment through the chosen channel, which produces its own, unrelated reference number. Nothing in eBIRForms automatically records that the payment happened. In practice, that means:

  • Keep the Filing Reference Number and the channel’s payment reference number in the same file, labeled with the tax type and return period they cover.
  • If a BIR office later asks for proof that a return was paid, the burden is on the taxpayer to produce both the filed return and the matching payment confirmation — the BIR’s own systems do not reconcile them for you.
  • If a return is amended or refiled, the original payment reference does not automatically transfer; note explicitly which filing a given payment reference corresponds to.

Common errors that delay or invalidate a digital tax payment #

Most digital payment problems are not failed transactions — the money usually does move — but mismatches between what was entered in the payment channel and what was actually filed, or timing assumptions that don’t hold. The most frequent issues:

  • Wrong tax type, RDO code, or form series. GCash, Maya, and Link.BizPortal all rely on the taxpayer to type these fields correctly; none of them cross-checks against an actual eBIRForms filing. An RDO code or tax type that doesn’t match the filed return can cause the payment to be applied to the wrong period or account.
  • Return period mismatch. Paying for “Q3 2026” when the return actually filed covers a different period (or a different form entirely) creates the same kind of mismatch, even though the payment itself succeeds.
  • Assuming same-day reflection. A successful in-app confirmation does not mean the BIR’s own records show the payment immediately — bank and e-wallet payment postings to BIR’s collection system can take one to a few business days. Paying on the deadline itself, rather than a day or two before, leaves no room to catch a mismatch before penalties accrue.
  • Wallet or transaction limits below the amount due. GCash and Maya both cap outgoing transactions based on the account’s verification tier. A tax due that exceeds the wallet’s remaining limit for the month will simply be declined rather than partially processed, which is a common reason a payment “doesn’t go through” close to a deadline.
  • The ₱200,000 cash-equivalent threshold. For very large one-time liabilities, Authorized Agent Bank branches generally require a Manager’s Check, Cashier’s Check, or an electronic channel rather than cash once the amount reaches that level — a detail worth checking with the specific bank before assuming an e-wallet or over-the-counter cash payment will be accepted.

Worked example: paying BIR Form 2551Q through GCash #

A non-VAT-registered online reseller with gross quarterly receipts of ₱800,000 for the third quarter of 2026 (July 1 to September 30) owes 3% quarterly percentage tax under BIR Form 2551Q — ₱24,000 — due by October 25, 2026. She is not required to enroll in eFPS, so she files through eBIRForms and pays through GCash:

  1. Compute the tax. ₱800,000 in gross receipts × 3% percentage tax rate = ₱24,000 due for Q3 2026.
  2. File BIR Form 2551Q. She prepares the form in the eBIRForms Offline Package, validates it, and submits it electronically before the October 25 deadline, receiving a Filing Reference Number confirming acceptance.
  3. Open GCash and go to Pay Bills → BIR. She enters her TIN, branch code, RDO code, form series “2551Q,” tax type “Percentage Tax,” and return period “Q3 2026.”
  4. Enter ₱24,000 and confirm. She reviews the summary screen and authorizes the deduction from her GCash wallet with her MPIN — well within her verified wallet’s monthly transaction limit.
  5. Save both references. GCash sends an SMS and email receipt with a GCash transaction reference number; she stores it in the same folder as the eBIRForms Filing Reference Number from step 2, labeled “2551Q Q3 2026.”
  6. Move on to the next quarter. She notes October 25 as the deadline she just met and sets a reminder for the Q4 2026 return, due January 25, 2027.

If her gross receipts had instead pushed the tax due close to or above ₱200,000 — for example, on a much larger business, or a catch-up payment covering several missed quarters — she would use LandBank Link.BizPortal or an Authorized Agent Bank with a Manager’s Check rather than attempt to force the amount through an e-wallet.

Frequently asked questions #

Can I still pay BIR taxes through GCash and Maya in 2026? #

Yes. GCash and Maya remain active BIR-accredited ePayment channels for taxpayers who file through eBIRForms, alongside bank portals such as LandBank Link.Biz, DBP PayTax Online, and UnionBank Online. Because the BIR periodically updates its list of accredited partners, confirm a channel is still listed on the BIR’s ePay page before relying on it close to a deadline.

What information do I need to enter to pay BIR taxes through GCash or Maya? #

Both apps ask for the same core details: your 9-digit Taxpayer Identification Number, your branch code, your Revenue District Office (RDO) code, the form series and specific form type (for example 2551Q), the tax type, the return period being paid, and the exact amount due. Entering any of these incorrectly does not stop the payment from going through, but it can misapply the payment to the wrong return or period.

How do I know my GCash or Maya BIR payment was successful? #

Both apps show an in-app success screen immediately after payment and follow up with an SMS and/or email receipt containing a transaction or reference number. That reference number is your proof of payment for that specific tax type, return period, and amount, and it should be kept together with the Filing Reference Number your eBIRForms return generated when you e-filed.

Does paying through GCash or Maya automatically update my eBIRForms filing? #

No. Paying through GCash or Maya is a separate step from e-filing through eBIRForms — the two systems are not linked, unlike eFPS, which files and pays in one integrated transaction. A taxpayer using GCash or Maya must e-file the return first, then pay separately, and manually keep both the Filing Reference Number and the e-wallet’s transaction reference number as proof that the same return period was both filed and paid.

What if my GCash or Maya wallet limit is lower than the tax I owe? #

A fully verified GCash wallet is generally capped at a set amount of outgoing transactions per month, and an over-the-counter-registered wallet is capped lower still, according to GCash’s own Help Center; Maya applies its own similar tiered limits based on verification level. If a quarterly tax due exceeds what the wallet allows, split the payment into two or more transactions within the same day, or use a bank channel such as LandBank Link.Biz, DBP PayTax Online, or an Authorized Agent Bank instead, which do not carry e-wallet limits.

What common mistakes cause a GCash or Maya BIR payment to fail or not reflect properly? #

The most common errors are entering the wrong tax type, RDO code, or form series; paying for a return period that does not match what was actually e-filed; assuming the payment reflects in BIR’s system the same day, when it can take one to a few business days to post; and hitting the wallet’s transaction or monthly limit partway through a large payment. Each of these can make it look, from the BIR’s side, like the return was filed but not paid, or paid but never properly matched to the filed return.

Summary #

GCash, Maya, and LandBank Link.BizPortal remain distinct, currently accredited ways to pay BIR taxes for anyone filing through eBIRForms, but none of them files the return or reconciles the payment for you the way eFPS does. Pay attention to the RDO code, tax type, form series, and return period entered at payment time, keep both the Filing Reference Number and the channel’s own transaction reference together, pay a day or two before a deadline rather than on it, and route a very large one-time liability through LandBank Link.BizPortal or an Authorized Agent Bank rather than an e-wallet with a lower transaction limit. For the full channel comparison including eFPS and over-the-counter payment, see BIR Online Payment Options; for whether your business is required to use eFPS at all, see eFPS vs eBIRForms and How to Enroll in eFPS.