Payment Procedures Using Checks Under NPCS
- Taxpayers paying via checks must write their Taxpayer Identification Number (TIN) and telephone numbers, if any, on the back of the checks.
- This is pursuant to Revenue Memorandum Order No. 29-91.
Filing Procedures for 1701A Returns Without Payment
- All 1701A returns without accompanying cash/check payments must be filed with the Collection Officer.
- This includes cases where taxpayers qualify to pay income tax in installments and no payment is due at filing due to withholding credit.
- Subsequent installment payments (second installment onward) must be paid through accredited banks (ABs) after securing an Authority to Accept Payment (ATAP) from the Revenue District Office (RDO).
Batching of Tax Returns by Accredited Banks
- Returns received by ABs are grouped into two types:
- Batch Control Sheet B (BCS-A): Returns with cash/check payments (for tax or penalties)
- Batch Control Sheet B (BCS-B): Returns without payments such as zero-rated, even, refundable, no transaction returns, or those fully paid by debit memo
- A BCS is created daily for every batch of up to 25 returns, regardless of tax return type.
Handling 1701A Returns Filed by Taxpayer-Employees
- For taxpayer-employees who have a TIN but no pre-printed stick-on label:
- Accredited banks accept returns without stickers if TIN is written and a photocopy of the TIN card is attached.
- In absence of a photocopy, the taxpayer must present the TIN card for verification by bank/collection personnel.
- For those without TIN due to retirement, employer non-filing, ceased operations, or similar reasons:
- They must apply for TIN at the nearest RDO or RISSI using the prescribed form.
- Banks accept returns without labels provided there is a copy of the TIN application attached and the return is stamped "TIN STILL PROCESS" signed by the RDO or authorized representative.
- These provisions apply only to 1701A returns filed in taxable year 1992.
Provisions for Taxpayer-Business Entities Without TINs
- Businesses not on VAT or Withholding Agent hold lists and without TIN must attach a TIN application and the notation "TIN IS STILL IN PROCESS" on returns/ATAPs.
- RDO must require the taxpayer to file a TIN application form in triplicate: original to RISSI, duplicate attached to return, and the taxpayer’s copy retained.
Use of Official Receipts Where Accredited Banks Are Unavailable
- Revenue Official Receipts (ROR) are used in cities/municipalities without accredited banks, according to RMO 31-91 and its amendment RMO 43-91.
Application of PO-CR System
- The PO-CR (Payment Order - Cash Receipt) System applies in specific situations:
- For internal revenue taxes listed under the general scope when revised tax forms are unavailable.
- For specific taxes including capital gains tax, estate/donor’s tax, documentary stamp tax, and excise tax.
Repealing Clause
- The memorandum circular repeals and amends any previous issuances or provisions inconsistent with its contents.
Effectivity
- The circular becomes effective immediately upon its issuance on March 10, 1992.