Processing of Tax Returns and the Procedures in the Sending of Batch Control Sheet (BCS)

October 20, 2022 BANK BULLETIN NO. 2022-21 TO : All BIR Authorized Agent Banks SUBJECT : Processing of Tax Returns and the Procedures in the Sending of Batch Control Sheet (BCS) Based on reports from various district offices of this Bureau, some Authorized Agent Banks (AABs) are continuously committing errors in encoding payment information in the Limited Bank Data Entry System (LBDES)/AAB System. In view of the above, all Authorized Agent Banks (AABs) are hereby ordered to cautiously encode payment-related information in the LBDES/AAB System to ensure that only the tax type code indicated by the taxpayer on the BIR Form No. 0605 shall be encoded or correctly selected on the applicable tax type field of the LBDES/AAB System. All AAB branches are likewise reminded to observe the following: a. Ensure that all payment-related information indicated by the taxpayer on the accomplished Deposit/Payment Slip matches with those indicated on the BIR payment form/tax return prior to acceptance of payment form/tax return and the encoding of the applicable information to prevent discrepancies from occurring. b. Deposit/Payment Slips must be machine validated while all payment forms/tax returns and its attachments, as may be applicable, must be stamped with "RECEIVED." Note: The attachments to the income tax return shall be stamped only on the page of the Audit Certificate, the Balance Sheet and the Income Statement . The other pages of the financial statements and its attachments need not be stamped "Received," and in case of corporations and other juridical persons at least two (2) extra copies of the audited financial statements for filing with the SEC should be stamped "Received" as provided in RMO Nos. 6-2010 and 13-2011. c. Transmission of BCS to concerned Revenue Data Centers (RDCs)/National Office Data Center (NODC) is within forty-eight (48) hours on regular days and seventy-two (72) hours during deadlines except in transactions which the BIR specifically requires twenty-four (24)-hour transmission ( e.g. , payment of capital gains tax). Provided in Annex "A" of this bulletin are the procedures of sending BCS to concerned RDCs/NODC using their dedicated email accounts. d. Coordinate with concerned Head Offices (HO) for the feedback of the daily status of transmission of BCS to BIR which are regularly sent by the latter to the dedicated email account of AAB HO. In cases of suspended or un-uploaded BCS due to errors, follow the procedures provided in Annex A of Bank Bulletin No. 2021-05. e. Follow the procedures provided in Annex "B" in the updating of new BIR Forms to the LBDES. For your guidance. (SGD.) LILIA CATRIS GUILLERMO Commissioner of Internal Revenue ATTACHMENT BIR Form No. 0605 Payment Form ANNEX A Procedures on How to Attach and Send BCS File Using Email for Over-the-Counter Transactions through LBDES 1) After encoding the daily collection transactions PRESS F5 to extract and print BCS. 2) Go to the local disk drive and look for C:/DE011 folder. 3) Double click DE011 folder to open and look for LBDESAVE folder. 4) Look for the compressed file to be sent to BIR having a file extension C (note: the first 6 digits of the filename is the bank code followed by day of the month, then period then month with the letter c or C ) 5) Attach file (bankcodedd.mmC) to your mail with Subject: BIR Collection or Collection File. FIELD DON'TS CONTENT SHOULD ONLY BE TO No CC, no BCC, no other addressee Northern Luzon: [emailprotected] if AAB branches are under the jurisdiction of RDC Luzon 1 (RDO Nos. 1 to 16, 17A, 17B, 18, 19, 20, 21A, 21B, 21C, 22, 23A, and 23B) Quezon City: [emailprotected] if AAB branches are under the jurisdiction of RDC Luzon 2 (RDO Nos. 24, 25A, 25B, 26, 27, 28, 38, 39, 40, 41, 42, 43, 45 and 46) Manila: [emailprotected] if AAB branches are under the jurisdiction of RDC Luzon 2 (RDO Nos. 29, 30, 31, 32, 33, 34, 35, 36, 37, 54A, 54B, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 68, 69, and 70) Makati: [emailprotected] if AAB branches are under the jurisdiction of NODC (RDO Nos. 44, 47, 48, 49, 50, 51, 52, 53A and 53) Visayas: [emailprotected] if AAB branches are under the jurisdiction of RDC Visayas (RDO Nos. 71 to 90) Mindanao: [emailprotected] if AAB branches are under the jurisdiction of RDC Mindanao (RDO Nos. 91 to 115 and 132) SUBJECT No other qualifier: no date of collection, no asterisks BIR COLLECTION ATTACHMENTS No other attachments no .arj, no .xlsx, no .pdf C-files only (C, S, and T) ANNEX B Updating of BIR Forms in the Forms Code Table under the Limited Bank Data Entry System 1. From the main menu on screen, go to "Utilities" menu or press hotkey 'U' on the keyboard. 2. From the menu, select "Update codes table" submenu by using arrow keys to highlight the submenu then press enter or simply press hotkey 'U' on the keyboard. 3. Another submenu option will appear; this time you select "Form" by pressing enter key since the submenu is already highlighted or simply press hotkey 'F' on the keyboard. 4. Table will appear on screen with the key press command is on yellow color text below the screen indicate how to add/insert a new record on the list. 5. To add new record " (BIR Form Number to be added) ," press 'Ctrl + N.' 6. Add the form code under Form Code column, description of the form on Description column, tax code under the Tax Type column, description of the tax code under the Tax Type Description column and frequency under the Frequency column. 7. Values to be added. ( Frequency column is blank for all values): Form Code Form description Tax Type Tax Type Description Frequency 8. Repeat procedures 5-7 if 2 or more records are to be added/inserted. 9. To save record, press 'Ctrl+W.' The system will automatically exit after pressing 'Ctrl+W.'