Summary
RMC No. 1-2024 directs National Government Agencies (NGAs) to stop using the electronic Tax Remittance Advice (eTRA) to pay penalties.
Key points
- How to pay. Basic Withholding Tax is paid through the eTRA System. Any penalties are paid in cash through Authorized Agent Banks (AABs) or other payment facilities the BIR prescribes.
- Basis on liability. Under Section 247, Title X of the Tax Code, the employee responsible for withholding and remitting for a government withholding agent is personally liable for the additions to the tax. RMO No. 8-2003 also makes Heads of Offices and Chief Accountants, or similarly designated officials, equally liable for the penalties.
- Duties of RDOs. RDOs and other concerned BIR offices strictly monitor NGA remittance of Withholding Taxes and any penalties from late filing and payment. They reverse or correct in the ITS-CBR/IRIS-CRR penalties paid through eTRA.
- Treatment of eTRA penalty payments. Penalties paid through eTRA are not counted in the RDO’s eTRA collection until collected and paid in cash through AABs or other BIR payment facilities.
Who is affected
- National Government Agencies
- Revenue District Offices
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.