Acceptance of Checks Which are Not to be Considered as Accommodation Checks, as Defined in RR No. 16-2002 and Clarified in BB No. 2020-19

May 15, 2023 BANK BULLETIN NO. 2023-08 TO : All BIR Authorized Agent Banks SUBJECT : Acceptance of Checks Which are Not to be Considered as Accommodation Checks, as Defined in Revenue Regulations (RR) No. 16-2002 and Clarified in Bank Bulletin (BB) No. 2 020-1 9 In relation to the acceptance of payment of internal revenue taxes thru checks which was defined in RR No. 16-2022 and clarified in Bank Bulletin No. 2020-19, there are checks that should not be considered as accommodation checks and should be accepted for payment of internal revenue taxes. CAIHTE In addition to the checks that shall not be considered accommodation checks as enumerated in the abovementioned issuances, all AABs are hereby advised to accept the checks issued by government agencies ( e.g. , Pag-IBIG Fund/Home Development Mutual Fund [HDMF], Department of Public Works and Highways [DPWH]) for payment of internal revenue taxes, in relation to forfeited/acquired properties, in favor of their client for the issuance of Electronic Certificate Authorizing Registration (eCAR). Likewise, all AABs are also reminded to accept checks that were issued for similar purpose of paying internal revenue taxes such as the abovementioned case. For your guidance and strict compliance. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue