Clarification on NPCS Payment Guidelines

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BIR REVENUE MEMORANDUM CIRCULAR NO. 12-92: Clarification on NPCS Payment Guidelines

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Title Supreme Court: Clarification on NPCS Payment Guidelines

Law: Bir Revenue Memorandum Circular No. 12-92

Decision Date: Mar 10, 1992

The BIR clarifies the implementation of the New Payment Control System (NPCS) for various tax payments, detailing procedures for taxpayers regarding filing, payment methods, and requirements for Tax Identification Numbers (TINs).

payment control

value

added tax

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