Revenue Memorandum Circular No. 57-79, Providing for Facilitation in the Payment of Taxes and Confirmation Thereof

November 9, 1979 REVENUE MEMORANDUM CIRCULAR NO. 60-79 SUBJECT : Revenue Memorandum Circular No. 57-79, Providing for Facilitation in the Payment of Taxes and Confirmation Thereof TO : All Internal Revenue Officers and others concerned It has been brought to the attention of this Office that the provision of Revenue Memorandum Circular No. 57-79 to the effect that when the RTR is finished, the four (4) copies thereof (original thru 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, has been misinterpreted in some quarters as limiting the taxpayer's choice of bank in the payment of taxes of P100,000.00 or more in the Metro Manila Area. In order to erase such misconception, it is hereby clarified that RMC No. 57-79 has not removed the privilege of taxpayers concerned to choose the bank where they wish to pay their taxes. The above-quoted provision is only an interim measure to insure that big tax payments made by taxpayers really go to the government. It is not intended to make it mandatory for taxpayers concerned to pay their tax liabilities with the above-mentioned Bank. In fact, RMC No. 57-79 provides that 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. Accordingly, taxpayers paying taxes of P100,000.00 or more in the Metro Manila Area pursuant to RMC No. 57-79 may specify to the RTR Issuing Officer the bank where payment is desired to be made. In that case, the taxpayer should take the necessary precaution for his own protection from any possibility of his tax payment being diverted to the wrong hands. All those concerned should be guided accordingly. aisa dc EFREN I. PLANA Acting Commissioner