here’s a practical, everything-you-need legal/practical guide (Philippine context) to paying Income Tax Returns (ITRs) through BIR ePAY—what the official channels are, who can use them, how each one works, fees/limits, receipts you must keep, common pitfalls, and backup options.

1) Big picture: what “BIR ePAY” actually is

BIR ePAY is the umbrella for the electronic payment channels recognized by the Bureau of Internal Revenue (BIR). You can pay ITRs and other tax returns using accredited banks’ online portals and non-bank e-wallet/card rails that BIR lists on its ePay page. (Bureau of Internal Revenue)
ePAY is separate from filing. You typically file first (via eFPS or eBIRForms/Online eBIRForms), then pay using one of the ePAY gateways below. eFPS users may also pay inside their eFPS-linked bank. (BIR EFPS)

2) Who should use which

eFPS filers (mandated/enrolled): Pay through your enrolled eFPS-AAB (Authorized Agent Bank) or its connected online channel; eFPS also supports bank transfer/EFT, Tax Debit Memo (TDM), and Tax Remittance Advice (TRA). (BIR EFPS)
Non-eFPS filers (most individuals, self-employed, professionals, SMEs): File via eBIRForms/Online eBIRForms, then pay through any BIR ePayment gateway listed in §3. (Bureau of Internal Revenue)

3) The official BIR ePAY payment channels (what you can actually use)

A. Bank e-channels

LANDBANK Link.BizPortal – pay BIR as a “merchant” using a LANDBANK account, BancNet ATM card, or supported account rails; works for individuals and businesses. (Landbank)
DBP Pay Tax Online – Development Bank of the Philippines’ web gateway; accepts select cards and BancNet access (for eligible users). (KPMG)
UnionBank Online / The Portal (UPAY) – UnionBank’s facility for BIR ePayments (commonly used by corporate and individual clients). (KPMG)
Other eFPS-linked AABs (e.g., PNB C@shNet Plus) – for taxpayers enrolled with those banks under eFPS; payment posts via the bank-BIR link. (Philippine National Bank)
BancNet Online – supports BIR Tax Payments for participating banks via BancNet’s network. (Availability depends on your issuing bank.) (BancNet Online)

B. Non-bank e-payment facilitators / e-wallets & cards

Maya and GCash, plus credit/debit cards via accredited payment aggregators (e.g., MYEG). These rails let you settle taxes without a bank login, using an e-wallet or card. (Aggregators expose the BIR merchant and pass the payment to BIR.) (KPMG)

The BIR maintains the live list of its ePAY gateways on its website—use that as your source of truth before paying. (Bureau of Internal Revenue)

4) What you need before paying (checklist)

Filed return & reference details
- eFPS: the eFPS Filing Reference and form/period. (BIR EFPS)
- eBIRForms: the Tax Return Confirmation (email/printout) and your TIN/RDO/return period/form number.
Exact amount due (including penalties/surcharge if late).
Payment method ready (bank login, card, or funded e-wallet).
Contact email/number for receipts.

5) Step-by-step (typical flows)

A. Paying via LANDBANK Link.BizPortal

Go to LANDBANK Link.BizPortal → choose BIR as merchant.
Enter tax details (Form No., TIN, RDO, return period, amount).
Pick payment option: LANDBANK account / BancNet card / supported rails.
Authorize payment; save the portal reference and the emailed receipt. (Landbank)

B. Paying via DBP Pay Tax Online

Access DBP Pay Tax Online; select BIR.
Provide return info and amount; choose card/BancNet flow if available.
Complete 3-D Secure/OTP; save DBP reference + email. (KPMG)

C. Paying via UnionBank Online/UPAY

Log in to UnionBank Online/The Portal (or merchant page that routes to it).
Select BIR payment, enter return details, confirm.
Save the UnionBank reference + email confirmation. (KPMG)

D. Paying via Maya / GCash / Cards (through an accredited aggregator like MYEG)

Open the aggregator’s BIR payment page.
Enter BIR return details; choose Maya, GCash, or Card.
Authorize in-app (OTP/biometrics); receive success screen + email/SMS.
Download/print the payment confirmation; keep the aggregator Transaction Reference. (MYEG PH)

Tip: When using e-wallets or cards, top up or raise card limits before you start to avoid timeouts. Some channels cap daily transactions.

6) Proof of payment: what to keep (and why)

Always keep a complete packet:

Filed return (eFPS acknowledgment or eBIRForms confirmation email/printed copy). (BIR EFPS)
Gateway proof (bank/portal receipt with reference number, date/time, amount).
Email/SMS from the ePAY channel confirming payment.
(If challenged) a screenshot of the success page and bank/e-wallet ledger showing the debit.

These satisfy audit and “timely payment” proof needs—critical if a posting delay occurs.

7) Cut-offs, posting, fees, and limits (what to expect)

Posting time depends on the channel. Bank e-channels are usually near-real-time; PESONet-style rails may reflect next banking day if past cut-off. (Plan ahead on due dates.) (Landbank)
Convenience fees: e-wallet/card aggregators typically add a service fee. Bank portals may charge minimal or no fee; check the payment screen before confirming. (Landbank)
Transaction limits: e-wallets impose per-day/per-transaction caps; corporate bank channels have higher ceilings. (Top up or split within rules if needed.) (MYEG PH)

8) Matching the payment to the return (avoid misposts)

Make sure the TIN, RDO code, return/form number, taxable period, and ATC you type in the payment page match your filed return.
If you discover a mistake after paying, coordinate with your RDO for payment re-application (re-tagging), bringing your receipts and filed return details.

9) Late filings, amended returns, and partial payments

If filing/paying after the deadline, your return will compute surcharge, interest, and compromise. Pay the updated amount shown by eFPS/eBIRForms or your tax software. (BIR EFPS)
Amended returns: pay the difference (or file for refund/tax credit if overpaid) using the same ePAY channels; keep both the original and amended filings plus all payment refs.

10) Special cases you’ll run into

No-payment returns: File them electronically; no ePAY step needed (but keep the eMail/eAcknowledgment). (KPMG)
Corporate groups with multiple banks: You can maintain several ePAY options (e.g., eFPS with an AAB + Link.BizPortal for backups). (BIR EFPS)
Foreign-based payors: Many gateways accept international cards; otherwise use your Philippine bank’s online portal that supports BIR merchants. (Landbank)

11) Troubleshooting & support (fast fixes)

Charged but no receipt?
- Check email/SMS/Spam; pull your bank/e-wallet ledger.
- If still missing, contact the payment channel (quote date/time, amount, TIN, reference).
- If the gateway confirms “success” but BIR hasn’t reflected it yet, keep the proof—this protects you from late-payment penalties during reconciliation.
Payment failed/time-out but funds held: Most gateways auto-reversal within 1–3 banking days. If not, raise a ticket with the payment provider.
eFPS bank down: Use your alternate ePAY bank if you have one, or wait for service restoration (screenshot advisories).

12) Compliance hygiene (what employers & professionals should do)

Calendar the ITR deadlines (quarterly and annual) and cut-offs for each chosen channel.
Standardize naming of PDFs (e.g., 1701Q_Q1_2025_TINxxxx_receipt-UB-REF1234.pdf).
Reconcile payment refs to your General Ledger monthly.
Keep a “Plan B”: at least two ePAY routes (e.g., bank portal + e-wallet aggregator).

13) Quick “how-to” mini-flows (copy/paste cards)

GCash/Maya/Card (via aggregator)

File return → Open aggregator page → Enter BIR data → Select wallet/card → Authorize → Save transaction ref + emailed receipt. (MYEG PH)

LANDBANK Link.BizPortal

File return → Link.BizPortal → BIR merchant → Enter form/TIN/RDO/period → Pay via LANDBANK/BancNet → Save LBP Ref + email. (Landbank)

UnionBank Online / Portal

File return → UnionBank → BIR payment → Fill in return details → Confirm → Save UB Ref + email. (KPMG)

eFPS (AAB-linked)

File in eFPS → Choose bank payment inside channel (EFT/TDM/TRA) → Bank confirms → Keep eFPS Acknowledgment + bank receipt. (BIR EFPS)

Bottom line

You can pay ITRs online through BIR-recognized ePAY gateways—bank portals (LANDBANK/DBP/UnionBank and other eFPS AABs) and non-bank e-wallet/card facilitators (Maya/GCash via accredited aggregators like MYEG). Always check BIR’s ePay page for the current lineup. (Bureau of Internal Revenue)
File first, then pay, and keep all receipts/reference numbers to defend timeliness and for audit.
Mind cut-offs, fees, and limits, and keep a backup channel ready before the due date. (Landbank)

This guide is general information, not tax advice. For edge cases (payment re-applications, cross-RDO postings, amended returns with credits), coordinate with your RDO or a tax adviser.