BIR rules on tax payment deadlines and receipts

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BIR REVENUE MEMORANDUM CIRCULAR NO. 2-2012: BIR rules on tax payment deadlines and receipts

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Title Supreme Court: BIR rules on tax payment deadlines and receipts

Law: Bir Revenue Memorandum Circular No. 2-2012

Decision Date: Nov 3, 2011

Revenue Collection Officers are mandated to accept internal revenue tax payments only during specified deadlines and limit cash payments to a maximum of PHP 20,000, ensuring compliance to avoid administrative disciplinary actions.

tax payment

revenue collection

internal revenue

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