RMC No. 09-2007: Circularizes the memorandum of the Commissioner of Internal Revenue regarding offers of payment of taxes from taxpayers

Summary

RMC No. 09-2007 circularizes the Commissioner of Internal Revenue’s memorandum dated January 22, 2007. It mandates acceptance of offers of payment of taxes that taxpayers make voluntarily.

Key points

1. Returns and payments must be accepted. Because the offers are voluntary, filing of the returns/payment forms should not on any account be refused. Payment of taxes based on them should be accepted.
2. Open issues pursued after payment. Matters still to be addressed, such as further verification of data or additional supporting documents, are pursued as needed after the payment is accepted.
3. Qualification on the form. Returns/payment forms (e.g. BIR Form No. 0605) paid through Authorized Agent Banks (AABs) and/or Collection Officers (RCOs) should carry a condition reading: Payment approved for acceptance, without prejudice to the review on the correctness of amount paid, and to the requirements for verification of data and submission of the complete supporting documents.
4. Completing the forms. AAB personnel and RCOs ensure that the needed information on the face of the forms is properly filled up and signed by the appropriate signatories. This follows existing memoranda of agreement or revenue issuances.
5. No CAR until requirements are met. Even if payment is accepted, no Certificate Authorizing Registration (CAR) or similar document is issued until all requirements are satisfied.

Who is affected

• Taxpayers making voluntary offers of payment
• AAB personnel and Collection Officers

Deadlines and effectivity

• CIR memorandum dated January 22, 2007
• Circular issued February 5, 2007

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.