RMO No. 56-2018: Amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018, on the availment of fast lane transaction

Key points

1. Verification before eCAR. The Chief, Collection Section of the RDO/LTD-Cebu/LTD-Davao, or the Chief, LT Audit Division, checks the payment against the BIR-ITS Collections and Bank Reconciliation System (CBR). The Chief signs the CBR payment verification printout before the Electronic Certificate Authorizing Registration (eCAR) is issued.
2. If data is not uploaded. If the data is not uploaded to the system within five (5) days from the date of payment, Revenue Officers may verify through the Batch Control Sheet provided by the Authorized Agent Banks.
3. Fast lane taxpayers. For fast lane taxpayers, the Chief, Collection Section verifies payment through copies of Revenue Official Receipts and the deposit slip stamped Received by the Authorized Government Depository Bank, as provided by the authorized Revenue Collection Officer.

Who is affected

• Taxpayers availing of the fast lane
• Collection Section and LT Audit Division chiefs

Deadlines and effectivity

• Data not uploaded within 5 days from payment: verify through Batch Control Sheet