RMO No. 45-2016: Prescribes the timely uploading of collection data from the Authorized Agent Banks and immediate resolution of CBR suspended cases

Key points

1. Responsibility for uploads. Revenue District Officers and Heads of concerned Large Taxpayers Service offices ensure all tax payment details are timely uploaded and viewable in ITS-CBRS/eTIS-CRR. A dedicated revenue personnel, preferably an Error Handler, monitors uploading of the daily Batch Control Sheets (BCS) and the Consolidated Report on Daily Collection (CRDC) and coordinates with AAB branches.
2. Reconciliation. Daily collections per BCS are immediately reconciled with total collections per AAB branch in the daily CRDC. Any discrepancy is resolved within the day it is discovered.
3. One-Time Transactions. Taxes are paid only through AABs. If no AAB is near the revenue office, payment may exceptionally be made through RCOs using the Revenue Officer Receipting Device/desktop through MRCOS, with prior written approval of the Commissioner secured by the RDO. RCOs remit collections to the Authorized Government Depository Bank on or before the next banking day and upload the details the same day of remittance.
4. Resolution deadlines. Error Handlers resolve suspended or erroneously posted payments immediately. Issues from errors in taxpayer registration information go to the Taxpayer Assistance Section and are resolved not later than the 3rd day from the date of collection. By the 4th day, all payments are uploaded, issues resolved and details viewable in ITS-CBRS/eTIS-CRR.
5. Pending items and AAB compliance. Pending un-uploaded payments, unreconciled BCS and CRDC data and suspended CBR/CRR cases are resolved immediately upon effectivity. Bank Bulletin No. 2016-23 reiterates AAB obligations, and violations are reported to the Chief, Collection Programs Monitoring Division for penalties or sanctions.

Who is affected

• Revenue District Officers
• Heads of Large Taxpayers Service offices
• Error Handlers
• Revenue Collection Officers
• Authorized Agent Banks

Deadlines and effectivity

• Discrepancy between BCS and CRDC: resolved within the day of discovery
• Registration-error cases: resolved not later than the 3rd day from date of collection
• All payments uploaded and viewable on or before the 4th day
• RCO remittance: on or before the next banking day