Facilitation in the Payment of Taxes and Confirmation Thereof

October 19, 1979 REVENUE MEMORANDUM CIRCULAR NO. 57-79 SUBJECT : Facilitation in the Payment of Taxes and Confirmation Thereof TO : All Internal Revenue Officers and others concerned In order to facilitate the payment of internal revenue taxes and the confirmation of the payments thereof in the Metro Manila Area, the following procedure is hereby promulgated for the guidance of all concerned: I. SCOPE Payment of taxes of P100,000.00 or more in the Metro Manila Area shall be made in the BIR National Office Building, Government Center, Diliman, Quezon City. II. PROCEDURE 1. The taxpayer or his representative must present the return or basic documents as basis for the payment of the tax to the Receivable Accounts Division, Room 203, 2nd Floor, BIR Building. 2. The corresponding RTR will be prepared by the RTR issuing officers in the said division on the basis of the documents presented. aisa dc 3. In the preparation of the RTR by the Receivable Accounts Division, the requirements detailed in Revenue Memorandum Order 30-78 and Revenue Memorandum Circular No. 32-79 should be followed by the issuing officer such as the filling up of the RTR, the distribution thereof and the sorting of the documents presented among others. 4. When the RTR is finished, the four copies thereof (original to quadruplicate) shall be brought to the BIR office of the Development Bank of the Philippines, Ground Floor, BIR Building, for payment by an employee of the Receivable Accounts Division accompanied by the taxpayer or his representative. 5. After the Bank Confirmation Receipt has been issued, the original of which is given to the taxpayer together with the quadruplicate copy of the RTR, the taxpayer and the employee of the Receivable Accounts Division shall return to the Receivable Accounts Division for notation of the Bank Confirmation Receipt Number in the records of the Receivable Accounts Division. 6. In cases where the bank chosen by the taxpayer is not in the premises of the BIR Building due to special arrangements, like taxpayers paying specific taxes, the taxpayer need not be accompanied by an employee of the BIR to the bank where payment is to be made. 7. The Chief of the Collection Branch of Revenue Region 4-B, Quezon City, after receipt of the BIR copy of the confirmation receipt attached to CB RCO Form No. 003 of those issued by the Receivable Accounts Division, shall immediately forward the said copies to the Collection Enforcement Division for reconciliation. 8. The Collection Enforcement Division shall after reconciliation determine those RTRs listed in the list of RTRs issued by the Receivable Accounts Division which are still open, that is, no confirmation receipt has been received. 9. Verification shall immediately be made from the agent bank concerned if no payment has been made on the RTR previously issued. 10. If no payment was made, a letter should be sent to the taxpayer informing the latter of the fact that the RTR issued is not yet closed because no Bank Confirmation Receipt for the payment has been received. III. REPEALING CLAUSE The provisions or any portion thereof of any Revenue Memorandum Circular or Revenue Memorandum Order which are inconsistent herewith are hereby repealed or amended accordingly. IV. EFFECTIVITY The provisions of this Revenue Memorandum Circular are effective immediately. aisa dc EFREN I. PLANA Acting Commissioner