Obligations of Authorized Agent Banks (AABs)

November 5, 2021 BANK BULLETIN NO. 2021-18 \ TO : All BIR Authorized Agent Banks SUBJECT : Obligations of Authorized Agent Banks (AABs) In relation to several complaints lodged by taxpayers against Authorized Agent Banks (AABs) on manual acceptance of tax payments, you are hereby reminded of your undertakings to collect internal revenue taxes pursuant to the provisions of the Memorandum of Agreement (MOA) among your banks, the Bureau of Internal Revenue (BIR) and the Bureau of the Treasury (BTr), specifically to: 1. Accept all payments during regular banking hours and to extend banking hours during deadlines; 2. Accept check payments even after clearing time especially during tax deadlines; 3. Accept payments even after prescribed due date of the tax; 4. Accept other banks' checks; 5. Accept checks/payments even from non-clients; 6. Accept downloaded and photocopied tax returns but originally filled and signed by the taxpayer/authorized representative or agent; 7. Not impose any other additional fees on top of the tax payments from the taxpayers; 8. Not set up limits as to the number of forms and taxpayers to be serviced; 9. Not designate any particular hour/day for the acceptance of tax payments during regular and/or extended banking hours; and 10. Not require opening of deposits/accounts as a prerequisite in accepting tax payments. Further, all AABs are reminded that pursuant to Revenue Regulations No. 23-2010, the acceptance of out-of-district returns and the payment of the corresponding taxes due thereon is not allowed. However, upon issuance/advisory of this Bureau, the AABs shall accept out-of-district returns with payments from taxpayers registered in critical areas placed under high alert levels during the COVID-19 pandemic and those taxpayers registered in areas affected by typhoons and other calamities. Moreover, the AABs shall also accept the manually filed and out-of-district returns and corresponding payment of taxes from taxpayers enrolled in the Electronic Filing and Payment System (eFPS), in cases of unavailability of the eFPS facility, as announced by the BIR, through an advisory posted in the BIR website. Likewise, all AABs are hereby reminded that tax liabilities can be paid through cash, check or bank debit system. Relative thereto, all AABs are advised to accept payments made through combination of cash and check/s in the payment for a single tax liability. For your guidance and strict compliance. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue