RR No. 16-2002: Amends the provisions relative to the acceptable modes of and procedures for payment of internal revenue taxes coursed through Authorized Agent Banks

Key points

1. Crediting and validation. Taxes collected through AABs are credited to the demand deposit accounts opened and maintained by the Bureau of Treasury (BTr) for BIR in the AABs’ head offices. The taxpayer submits a BIR-prescribed deposit slip, which the bank teller machine validates as evidence of receipt. Before 12:00 noon of the next banking day, AAB head offices give BTr and BIR the daily total collected.
2. Payment modes. Besides the electronic payment system used by some taxpayers, the others pay by over-the-counter cash (for each tax payment not exceeding P 10,000.00), bank debit system, or check payment system.
3. Unacceptable checks. Not accepted are accommodation checks, second endorsed checks, stale checks, postdated checks, unsigned checks, and checks with alterations or erasures. Second indorsement of checks payable to the Bureau of Internal Revenue or Commissioner of Internal Revenue is absolutely prohibited. Each check covers one tax type for one return period only.
4. Tax Debit Memos. AABs must accept returns or payment forms paid partly by an allowed mode and partly by valid BIR-issued Tax Debit Memos (TDM). TDMs are not acceptable for Withholding Taxes, Fringe Benefit Tax, and taxes, fees and charges collected under special schemes, procedures or programs of the government/BIR.
5. Enrollment and confirmation. Taxpayers need not enroll with any AAB where they file or pay. They may confirm payments with their home Revenue District Office (RDO)/Large Taxpayers District Office (LTDO) or the office where they file and pay.
6. Bank liability. A bank is subject to civil and criminal liabilities for diversion, non-remittance or under-remittance of collected taxes through its fault or negligence. The same applies to diversion of a BIR tax payment using bank facilities through the fault or negligence of bank personnel.

Who is affected

• Taxpayers paying internal revenue taxes through AABs
• Authorized Agent Banks

Deadlines and effectivity

• Daily totals provided to BTr and BIR before 12:00 noon of the following banking day