Question & AnswerQ&A (BIR REVENUE MEMORANDUM CIRCULAR NO. 12-92)
The NPCS applies to the payment of Value-Added Tax, Income Tax, Withholding Tax, and Other Percentage Taxes.
Taxpayers must indicate only their Taxpayer Identification Number (TIN) and telephone number, if any, at the back of the checks.
1701A returns without cash/check payment must be filed with the Collection Officer. This includes cases where the first installment of tax is covered by withheld tax and no payment is required upon filing.
Second installment payments in cash or check must be paid at accredited banks after securing an Authority to Accept Payment (ATAP) from the Revenue District Office.
BCS-A covers returns with cash/check payments (tax due and/or penalties), while BCS-B covers returns without cash/check payments (zero-rated, even, refundable, no transaction returns) and those fully paid with tax debit memo.
They must indicate their TIN on the return/ATAP and attach a photocopy of the TIN card; if no photocopy, they must present the TIN card to the bank teller or collection officer for verification.
They must apply individually for a TIN at the nearest Revenue District Office or RISSI using the prescribed form and attach a copy of the TIN application and have the return stamped with 'TIN STILL PROCESS' signed by the RDO or authorized representative.
Yes, provided that the RDO adds a notation that the 'TIN IS STILL IN PROCESS' and a copy of the TIN application is attached to the return or ATAP filed without the required label.
RORs shall be used in cities and municipalities where there are no accredited banks as required by RMO #31-91, as amended by RMO #43-91.
The PO-CR system is applied when paying internal revenue taxes covered by the NPCS where no revised tax forms are available, and in the payment of Capital Gains Tax, Estate/Donor's Tax, Documentary Stamp Tax, and Excise Tax.
This order took effect immediately upon its adoption on March 10, 1992.