Preparation and Issuance of Authority to Accept Payment (B.I.R. Form No. 23.19)

October 14, 1965 REVENUE MEMORANDUM CIRCULAR NO. 36-65 SUBJECT : Preparation and Issuance of Authority to Accept Payment (B.I.R. Form No. 23.19) TO : All Regional Director, Chiefs of Branches, Chief Revenue Officers, Collection Agents and Others Concerned It has been observed by this Office that up to the present, there are no existing regulations, circulars, orders that prescribes definitely the offices authorized to issue the Authority to Accept Payment (B.I.R. Form No. 23.19, revised January, 1963) and under what circumstances the said authority is going to be issued. In order to set up a standard procedure with the end in view of providing effective control and maintain close supervision over the collection of internal revenue taxes, the following procedure is hereby promulgated for the compliance of all concerned. I. TIME FOR THE ISSUANCE OF THE AUTHORITY TO ACCEPT PAYMENT The Authority to Accept Payment should be prepared and issued only in cases of delinquencies and deficiency taxes. No authority to Accept Payment should be issued for self-assessing taxes or those covered by returns voluntarily filed. II. OFFICIALS AUTHORIZED TO ISSUE 1. Inspection Districts a. Chief Revenue Officers of Inspection Districts, other than those under the jurisdiction of Regional Offices Nos. 4, 5, and 6, except Inspection Districts Nos. 16 (Bulacan), 17 (Cavite), 26 (Occidental Mindoro) and 27 (Palawan), are authorized to issue and sign the authority. However, if the Inspection District office is located in the same building as the Regional Office, the authority should be issued in the Regional Office. prcd b. Where the taxpayer being investigated wants to pay the deficiency tax discovered by the examiner or to pay any delinquency tax and the place of business or residence of the taxpayer is far from the office of the Chief Revenue Officer, the examiner concerned should be the one to prepare and sign the Authority to Accept Payment. c. In Inspection Districts of Regional Offices 4, 5, and 6, except Inspection Districts 16, 17, 26 and 27, the authority to Accept Payment should be prepared in the Income and Business Tax Branch of the Regional Office. For Inspection Districts Nos. 18, 20 and 21 whose offices are far from Regional Office No. 4, the Chief Revenue Officer should be the one to sign the Authority to Accept Payment. d. Collection Agents and Cash Clerks are not authorized to issue Authority to Accept Payment. All cases coming to their attention which need the issuance of an Authority to Accept Payment should be referred to the examiner concerned or to the Chief Revenue Officer, as the case may be. 2. Regional Offices The Chief of the Income and Business Tax Branch should prepare and sign the Authority to Accept Payment of all cases emanating from the different branches in the Regional Office. 3. National Office The Chief of the Division concerned should prepare and sign the Authority to Accept Payment of all cases in the National Office. III. PREPARATION OF THE AUTHORITY TO ACCEPT PAYMENT The Authority to Accept Payment should be accomplished in triplicate, distributed as follows: 1. The original to be sent to the Collection Agent; 2. The duplicate to the taxpayer; and 3. The triplicate to the docket of the case. IV. The provisions of this Revenue Memorandum Circular shall take effect upon approval. cdpr (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance