Amendment of Revenue Memorandum Circular No. 57-79, Prescribing the Procedure for Payment of Taxes of P100,000.00 or More in the Metro Manila Area

November 26, 1979 REVENUE MEMORANDUM CIRCULAR NO. 63-79 SUBJECT : Amendment of Revenue Memorandum Circular No. 5 7-7 9, Prescribing the Procedure for Payment of Taxes of P100,000.00 or More in the Metro Manila Area TO : All Internal Revenue Officers and others concerned In the face of uncovered instances of tax payments being diverted to the wrong hands instead of going to the government, Revenue Memorandum Circular No. 57-79 was issued to facilitate the payment of taxes of P100,000.00 or more in the Metro Manila Area and the confirmation of such payments for the purpose of safeguarding such tax payments from going to unauthorized persons. This procedure was prescribed as an interim measure for the protection of taxpayers in the meantime that steps are being taken to adopt other modes of payment that can minimize if not preclude the possibility of tax payments being manipulated and diverted to the wrong hands. The attention of this Office had been called, however, by the revenue district and regional offices to the fact that the said procedure is inconvenient to taxpayers. Moreover, they claim that the payment of big tax liabilities in the National Office will adversely affect the ability of the regional and district offices to meet their assigned collection goals. In view thereof, Revenue Memorandum Circular No. 57-79 is hereby amended to allow the payment by taxpayers of taxes of P100,000.00 or more in the Metro Manila Area by securing the RTR from the duly authorized RTR Issuing Officer in the proper revenue district office or regional office provided that the said offices should comply strictly with the procedure prescribed by the said Circular regarding the issuance of RTR, the payment of the tax, the return of the Bank Confirmation Receipt for notation, the reconciliation of the RTRs, the verification with the agent bank concerned if no payment has been made on the RTR issued and the sending of a letter to the taxpayer informing him of the fact of non-payment of the tax. Strict compliance with the said requirements is enjoined of all internal revenue officers concerned so as to protect the tax payments from being misappropriated. The taxpayer, therefore, in the Metro Manila Area paying a tax of P100,000.00 or more will now have the option of paying in the National Office or in the revenue district office where he is by law required to file the return and pay the tax, provided that in either case, the procedure prescribed is strictly followed and the proper safeguards are adopted. Likewise, to prevent any diversion of tax payments from government coffers, the same procedure shall be followed in all other revenue regions with respect to tax payments in amounts of P100,000.00 or more, in places where national internal revenue taxes are collected through the banking system. So as not to prejudice the revenue district and regional offices in their efforts to meet their collection goals, payments made with the National Office under Revenue Memorandum Circular No. 57-79 shall be credited to the corresponding revenue district. This Revenue Memorandum Circular takes effect immediately. aisa dc EFREN I. PLANA Acting Commissioner