Requiring the Notation on the Face of the Check Drawn in Payment of Internal Revenue Taxes the Particular Kind of Tax for Which Payment is Being Made

August 26, 1977 REVENUE MEMORANDUM CIRCULAR NO. 30-77 SUBJECT : Requiring the Notation on the Face of the Check Drawn in Payment of Internal Revenue Taxes the Particular Kind of Tax for Which Payment is Being Made TO : All Internal Revenue Officers and others concerned In order to safeguard the interest of the taxpayers and that of the government, all taxpayers issuing checks in payment of internal revenue taxes are required to indicate and specify at all times on. the face of the check the particular kind of tax being paid for and the period covered, if any. It shall be the duty of all internal revenue officers authorized to receive payments of internal revenue taxes thru the issuance of revenue official receipts to see to it that the particular kind of tax to be paid and the period covered, if any, are clearly indicated on the face of the check before accepting said check. It shall not be sufficient for the BIR official or employee receiving the check or the person presenting the same for payment to make the above notation thereon. All regional directors, revenue district officers, collection agents and all others concerned are hereby enjoined to disseminate immediately the above stated requirement and to see to it that the provisions of this Circular is given as wide a publicity as possible for the information and guidance of all taxpayers. aisa dc EFREN I. PLANA Acting Commissioner