Combination of Cash and Check Payment for Single Tax Liability

November 2, 2021 BANK BULLETIN NO. 2021-15 TO : All BIR Authorized Agent Banks SUBJECT : Combination of Cash and Check Payment for Single Tax Liability Pursuant to Revenue Regulations (RR) No. 16-2002, all Authorized Agent Banks (AABs) are hereby reminded that tax liabilities can be paid through cash, check or bank debit system. Relative thereto, all AABs are hereby advised to accept payments made through combination of cash and check/s in the payment for a single tax liability, provided that said checks are prepared in accordance with the provision of said RR. Likewise, all AABs are mandated to accept tax payment partly made thru cash, checks or Tax Debit Memos (TDMs) duly and validly issued by the BIR. For your guidance and strict compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue