RMC No. 74-2012: Reiterates the violations committed by Revenue Collection Officers in the acceptance of tax payments of internal revenue taxes

Summary

RMC No. 74-2012 reiterates the violations Revenue Collection Officers (RCOs) commit in accepting and remitting internal revenue tax payments, and the penalties that apply.

Key points

1. Acceptance violations. These include accepting returns with incomplete information or without the taxpayer’s signature, a single check for multiple returns, accommodation checks, and late payments without penalties. They also include cash payments above the Twenty Thousand Pesos (Php 20,000.00) threshold and payments outside the deadlines in areas with Authorized Agent Banks, and out-of-district returns.
2. Receipt and remittance violations. These include replacing cash with personal checks on deposit, delayed or non-remittance of collections, late or no issuance of Revenue Official Receipts (RORs), and ante-dating or reserving RORs. They also include original and duplicate copies that differ, incomplete RORs, cancelling RORs without the Revenue District Officer’s approval, and non-reporting or delayed reporting of collections.
3. Conduct. Discourtesy and disrespect in dealing with taxpayers is also a listed violation.
4. Supervision and sanctions. RDOs, Supervisors and Section Chiefs must monitor the RCOs to ensure collections are fully reported, accounted for, and deposited intact and on time. RDOs, heads of offices, Supervisors and RCOs are reminded of the penalties under existing issuances and civil service laws, rules and regulations.

Who is affected

• Revenue Collection Officers
• RDOs, heads of offices, Supervisors and Section Chiefs

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