Retrieval of BCS-A and the Corresponding Tax Returns

September 29, 2023 BANK BULLETIN NO. 2023-14 TO : All BIR Authorized Agent Banks SUBJECT : Retrieval of BCS-A and the Corresponding Tax Returns It has come to the attention of this Office that there are still Authorized Agent Banks (AABs) which fail to submit the Batch Control Sheet (BCS-A) reports and its attachments upon the scheduled retrieval of the concerned Revenue District Offices (RDOs). DETACa Please be informed that the retrieval shall be made on or before Tuesday, following the collection week, pursuant to the provision of Revenue Memorandum Order (RMO) No. 11-2008, taking into consideration the time prescribed for the AAB branch to transmit electronically the BCS-A to the Revenue Data Center (RDC), as provided for under Revenue Regulations (RR) No. 2-2008 which is forty-eight (48) hours for regular days and seventy-two (72) hours during tax deadlines. To provide time for the preparation of the BCS-A and its accompanying tax returns, especially when the deadline for transmission falls on a Monday, Tuesday and Wednesday, following the collection week, all AABs are hereby reminded that the schedule of retrieval shall be on or before Tuesday, following the deadline for transmission, as illustrated below: Date of Collection Prescribed Date of Transmission by AAB Branch Deadline for Retrieval of BCS Collection Report a. October 2, 2023 (Monday) until October 4, 2023 (Wednesday) on or before October 10, 2023 (Tuesday) b. October 3, 2023 (Tuesday) until October 5, 2023 (Thursday) on or before October 10, 2023 (Tuesday) c. October 4, 2023 (Wednesday) until October 6, 2023 (Friday) on or before October 10, 2023 (Tuesday) d. October 5, 2023 (Thursday/Tax Deadline) until October 10, 2023 (Tuesday) on or before October 17, 2023 (Tuesday) e. October 25, 2023 (Wednesday/Tax Deadline) until October 30, 2023 (Monday) on or before November 7, 2023 (Tuesday) f. November 10, 2023 (Friday/Tax Deadline) until November 15, 2023 (Wednesday) on or before November 21, 2023 (Tuesday) Likewise, all AABs must ensure that the BCS-A and its accompanying tax returns are ready for pick up on the scheduled date of retrieval by the RDOs. Furthermore, for data security purposes, all AABs are hereby ordered to refrain from sending the BCS-A reports, tax returns and corresponding attachments to the RDOs via courier; and consistently deliver the same directly to the concerned RDO, following strictly the prescribed frequency of retrieval under RMO No. 11-2008, as presented above. HEITAD Moreover, all AABs are hereby advised to cooperate with the RDOs on the submission of required Forms, Certifications and other pertinent documents necessary in the process of retrieval, relative to the implementation of the Expansion on ISO 9001:2015 QMS Certification of this Bureau; and are reminded on their obligation to abide by the rules and regulations promulgated by the BIR, in connection with their Memorandum of Agreement (MOA) with the BIR and the BTr, to wit: "xxx xxx xxx 2.6 Comply with regulations/orders that may be prescribed in the future relative to the tax collection system. xxx xxx xxx" For your guidance and strict compliance. (SGD.) ROMEO D. LUMAGUI, JR. Commissioner of Internal Revenue