BIR REVENUE MEMORANDUM CIRCULAR NO. 2-2012

: The main purpose is to remind revenue district officers (RDOs), revenue collection officers (RCOs), and others to strictly comply with existing rules and policies on the acceptance of tax payments by RCOs assigned in areas with Authorized Agent Banks (AABs), especially concerning deadlines and maximum amounts for tax payments in cash and check.
: Non-compliance may lead to administrative disciplinary action against concerned revenue officials and employees under the Revised Code of Conduct for BIR Officials and Employees.
: RDOs are responsible for monitoring RCOs under their jurisdiction to ensure all tax collections received by RCOs are fully reported, accounted for, and deposited intact and on time with the Authorized Government Depository Banks (AGDBs).
: This applies to annual income tax payments of individual taxpayers and calendar-period corporate taxpayers.
: No, RCOs are only authorized to accept tax payments and issue RORs during the specified deadlines mentioned in the RMC. Accepting payments outside these deadlines is not allowed.
: AABs are banks authorized to accept tax payments on behalf of the BIR. The Circular specifically addresses RCOs assigned in areas where AABs exist, emphasizing that RCOs in these areas must strictly follow the prescribed payment acceptance rules to avoid conflicts with AAB functions.