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.

revenue collection

internal revenue

A

Cash Payment Threshold and Mode of Payment Regulations

Issuance of RORs for cash payments by RCOs is limited to amounts not exceeding Php20,000.00 per return.
No limit is imposed on the amount if payment is made by check.
This measure ensures strict adherence to the threshold amount on cash dealings to prevent unauthorized acceptance of large cash tax payments.

Responsibilities of Revenue District Officers (RDOs)

Revenue District Officers are responsible for supervising RCOs within their areas.
RDOs must monitor collections to ensure that all tax payments received by RCOs are fully reported and properly accounted for.
All collected taxes must be deposited intact and on time with the Authorized Government Depository Banks (AGDBs) according to existing guidelines and procedures.

Non-Compliance and Administrative Sanctions

Failure to comply with the prescribed rules on acceptance and remittance of tax payments by RCOs in AAB areas triggers administrative disciplinary action.
Applicable sanctions are pursuant to the Revised Code of Conduct for BIR Officials and employees, as established under RMO No. 53-2010.
Disciplinary actions aim to promote accountability and prevent unauthorized handling of tax payments.

Directive for Wide Dissemination and Compliance

All internal revenue officers and concerned personnel are urged to widely disseminate this circular.
Strict compliance with the provisions ensures proper collection, accountability, and remittance of taxes.
The circular serves as a reminder and enforcement mechanism to uphold the integrity of tax collection operations within the Bureau of Internal Revenue (BIR).

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