Summary
RMO No. 21-2018 amends Section IV.C.4 of RMO No. 22-2016 on accepting a Certificate of Remittance with bank seal from an Authorized Agent Bank.
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Key points
- Verification before eCAR. The Chief, Collection Section of the Revenue District Office, or the Large Taxpayers Division Chief, checks payments against the BIR-ITS Collections and Bank Reconciliation System (CBR). He or she signs the CBR payment verification printout before the eCAR is issued.
- Fallback document. If data is not uploaded to the systems within five (5) days from the date of payment, Revenue Officers may accept a Certificate of Remittance signed by the Cashier and countersigned by the Manager with the AAB’s bank seal.
Who is affected
- Revenue District Office and Large Taxpayers Division collection officers
Deadlines and effectivity
- Data not uploaded within five (5) days from the date of payment
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.