Prescribing the Procedures on the Issuance of Authority to Accept Payment (ATAP-BIR Form No. 2319A) and TIN Labels Relative to the Payment of Individual Income Taxes on Second Installment

February 26, 1992 REVENUE MEMORANDUM ORDER NO. 15-92 SUBJECT : Prescribing the Procedures on the Issuance of Authority to Accept Payment (ATAP-BIR Form No. 2319A) and TIN Labels Relative to the Payment of Individual Income Taxes on Second Installment TO : All Internal Revenue Officers, RISSI/Bank Officials and Employees, Collection Officers and Others Concerned I. OBJECTIVE: This Revenue Memorandum Order is issued to facilitate the issuance of ATAPs and TIN labels for the convenience of taxpayers with income taxes to be paid on second installment. II. GUIDELINES: A. Collection Officers (designated Collection Agents) assigned in the municipalities outside the station town of a Revenue District Office (RDO) is hereby authorized to issue ATAPs only for second installment payment of individual income tax returns (1701 and 1701A). B. TIN labels to be affixed on these ATAPs shall be issued to the taxpayers concerned thru the Collection Officers. These TIN labels which shall be generated by RISSI based on the Alphabetical List of Taxpayers with Second Installment Payment to be submitted by the RDO concerned before the 15th day of May, shall be forwarded by RISSI to the latter before the 25th day of May for transmittal to Collection Officers and subsequent release to taxpayers concerned. C. Transitory Provisions (for second installment of 1990 individual income taxes). cd 1. Second installment of 1990 income taxes shall be paid by the taxpayers concerned thru ATAP. The ATAP for this purpose may also be issued by the Collection Officer concerned. 2. Accredited banks may accept ATAPs for payment of second installment of pure compensation income (based on 1701A returns) without TIN labels. However, ATAPs without TIN labels for payment of second installment of mixed income taxes (based on 1701 returns) shall be accepted only if said ATAPs bear notation of the Revenue District Officer or his authorized representative that the taxpayer's "TIN is Still in Process" and the duplicate copy of the TIN application is attached to the ATAP. III. PROCEDURES: A. OFFICE OF THE COLLECTION OFFICER 1. Revenue tax returns (including 1701 and 1701A returns) and prepare BCS-As and BCS-Bs in accordance with RMO Nos. 31-91 and 43-91; 2. Requisition from the RDO blank ATAP forms for issuance to the taxpayers concerned for payment of second installment of income taxes; 3. Receive from the RDO the RISSI generated TIN labels of taxpayers under his jurisdiction with second installment payment of income taxes; 4. Prepare ATAPs based on demand letter or copy of 1701A returns presented by the taxpayer concerned; 5. Stick TIN label of the taxpayer concerned which was received previously from the RDO on the original of the ATAP; NOTE: In case the taxpayer's TIN label is not available, require taxpayer to stick a xerox copy of his TIN card on the original copy of the ATAP. 6. Follow applicable procedure below: 6.1. Issue the three (3) copies of the ATAP for payment to an accredited bank. 6.2. If there is no accredited bank within the municipality, receive payment of second installment of income tax following the procedures per RMO Nos. 31-91 and 43-91; Issue the duplicate copy of the paid ATAP and ROR to the taxpayer. B. REVENUE DISTRICT OFFICE 1. Pick-up daily/weekly the batches of original and triplicate copies of tax returns (including 1701 and 1701A returns) from the Collection Officers and the batches of triplicate copies of tax returns from the accredited bank branch concerned; 2. Number the BCS and transmit the batches of the original copies of tax returns to RISSI in accordance with RMO Nos. 31-91 and 43-91; 3. Process the triplicate copies of income tax returns in accordance with RMO Nos. 29-91 and 10-91; 4. Prepare an Alphabetical List of Taxpayers with Second Installment Payment and transmit the same to RISSI before the 15th day of May; 5. Receive from RISSI the generated TIN labels of taxpayers with second installment payment; 6. Segregate TIN labels of taxpayers with second installment payment who paid/file the tax returns with the Collection Officer/accredited bank branch outside the station town of the RDO and transmit the same to the Collection Officer concerned immediately upon receipt from RISSI; 7. Issue blank ATAP form to the Collection Officer for use on payment of second installment of income taxes by the taxpayer concerned; 8. Record issuances of blank ATAP form in a permanent record book showing the name of the requisitioning Collection Officer, date of requisition, serial numbers of requisitioned, blank form and number of pads requisitioned. C. REVENUE INFORMATION SYSTEMS SERVICES, INC. (RISSI) 1. Process batches of original tax returns (including 1701 and 1701A) received from the accredited bank branches thru PO/CR Monitoring Division and Collection Officers per RMO No. 29-91; 2. Receive the Alphabetical List of Taxpayers with Second Installment Payment from different RDO concerned; acd 3. Generate one (1) TIN label for each taxpayer concerned and forward the same to the RDO concerned before the 25th day of May. D. The procedure for payment of ATAP at the accredited bank shall be in accordance with RMO No. 29-91. IV. REPEALING CLAUSE: This Order hereby repeals and amends all issuances or portions thereof inconsistent herewith. V. EFFECTIVITY. This Order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue