Request to Allow Revenue Collection Officers (RCOs) to Receive Tax Payments, in Cash or in Checks over the P10,000.00 Threshold

November 29, 2007 BIR MEMORANDUM FOR : Lilian B. Hefti Commissioner of Internal Revenue THRU : The OIC-Deputy Commissioner Operations Group FROM : The OIC-Assistant Commissioner Collection Service SUBJECT : Request to Allow Revenue Collection Officers (RCOs) to Receive Tax Payments, in Cash or in Checks over the P10,000.00 Threshold We have been receiving numerous requests from Regional Directors and Revenue District Officers to allow the Revenue Collection Officers (RCOs) within their jurisdiction to accept tax payments of over Php10,000.00, in cash or in checks during tax deadlines. cHDEaC Pursuant to Section III (4) of Revenue Memorandum Order (RMO) No. 4-2007, "The issuance of RORs shall be limited to tax payments, in cash or in check, not exceeding the amount of Ten Thousand Pesos (Php10,000.00) per return". Considering, however, the limited accommodation being extended by the Authorized Agent Banks to taxpayers paying thru the banking facilities and so as not to hamper collection efforts of regional offices/district offices, it is hereby recommended that the threshold for tax payments received by RCOs be increased to Php20,000.00. AScTaD (SGD.) CORAZON C. PANGCOG OIC-Assistant Commissioner, Collection Service Recommending Approval: (SGD.) NELSON M. ASPE OIC-Deputy Commissioner Operations Group APPROVED/DISAPPROVED: (SGD.) LILIAN B. HEFTI Commissioner of Internal Revenue