1. Access BIR's eFPS website ( Where the payment instructions shall be entered after the authentication process:
    1. In the eFPS Payment Form, see Mode of Payment and click Fund Transfer. Click the dropdown list and select "LBP" (Land Bank of the Phlippines) as your Transaction Bank and Depository Bank. Make sure that you have enrolled your deposit account at the LANDBANK Branch where you maintain your deposit account. If not, follow the steps in the enrollment for eTPS.
    2. Enter the amount you wish to pay and any tax debit information, if applicable. Click "Submit" button to proceed.
    3. At LANDBANK's eTPS site, enter your LBP Deposit Account Number and click "Submit" button.
    4. Enter your User ID No. and Password provided by LANDBANK and click "Submit" button.
    5. LANDBANK shall immediately issue an on-line acknowledgement receipt of your payment instructions on the screen.
  2. A LANDBANK Confirmation Advice shall be issued through e-mail on the next banking day to the taxpayer to confirm that the taxpayer's account has been successfully debited in payment of the tax. The LANDBANK Confirmation Advice sent via e-mail is considered the equivalent of LANDBANK's validation and official receipt.
    For rejected E-tax Payment Instructions, a notice through e-mail hall also be issued to the Taxpayer with corresponding reason for rejection.
  3. Electronic payment shall be made by the taxpayer on or before 3:00 p.m. of the due date.
  4. Payments received after the 11:00 pm cut-off, Saturdays, Sunday and Holiday shall be considered as a transaction of the following banking day.
  5. Access BIR's eFPS website ( Where the payment instructions shall be entered after the authentication process:
  6. User/enrollee should get in writing or by printing the details to allow faster and easier on-line transactions (e.g, Filing reference number, T.I.N., return period, payment amount, etc.) for your report and documentation requirements.

Electronic Tax Payment System

In support of the Bureau of Internal Revenue's Electronic Filing and Payment System Facility (EFPS), we offer our own Electronic Tax Payment System (ETPS).
to pay your taxes on-line.
to view your Tax Payments
***Note: All payments are subject to the 11:30 pm cut off time on a banking day. Payments received beyond the cutoff time shall be processed the following banking day.

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