[ BIR REVENUE MEMORANDUM CIRCULAR NO. 1-2012, December 05, 2011 ]
SUBMISSION OF REPORTS RELATIVE TO THE AUTHORIZED BANK S (AAB'S) COMPLIANCE IN THE COLLECTION OF INTERNAL REVENUE TAXES
Adopted: 05 December 2011
Date Filed: 31 January 2012
Date Filed: 31 January 2012
Under existing guidelines and procedures, the Revenue District Offices (RDOs) shall process, evaluate and monitor the compliance of the different AABs under their respective jurisdictions in the timely and accurate submission/transmission of collection reports. The RDOs shall prepare and submit to Collection Programs division (CPD) - National Office the corresponding monthly reports such as the List of Late Batches, Limited Bank data entry (LBDE) exception reports and Bank Branch Performance (Form 2841) not later than the 28th day of the following month.
It was observed that some RDOs do not submit the above-mentioned reports, while some RDOs submit the said reports with indication that AAB branches have no noted violations. However, and contrary to the contents of their reports submitted to the CPD, several RDOs always raise the problems they are encountering with AAB branches under their jurisdictions during their regional monthly meetings. The minutes of these meetings were being forwarded by the Policy and Planning Service (PPS) to the Collection Service for resolution or appropriate action.
In connection thereto, this Circular is being issued to remind all Revenue District Officers and others concerned on the regular and accurate submission of the above-mentioned reports. Furthermore and as provided in Revenue Regulations (RR) No. 2-2008, more particularly under Item C. of Annex A-2 (Schedule of Penalties) thereof, the AABs non-compliance with their obligations (i.e. non-acceptance of tax payments from non-clients, accept tax payments from 9am to 12noon only, accepts tax payments only on Tuesdays, Wednesday and Thursday, etc.) embodied in the Memorandum of Agreement among the BIR, the Bureau of the Treasury and the Bank should be reported immediately upon receipt of complain to the CPD using the attached format (Annex A ) for evaluation and imposition of applicable penalties and/or sanctions.
All internal revenue officers and other concerned are enjoined to give this Circular as wide a publicity as possible.
Commissioner of Internal Revenue