Prescribing the Use of the Revised Authority to Accept Payment (ATAP-BIR Form No. 2319A-P) for the NPCS Pilot Project in RDO 31-San Juan, Mandaluyong

June 27, 1991 REVENUE MEMORANDUM ORDER NO. 21-91 SUBJECT : Prescribing the Use of the Revised Authority to Accept Payment (ATAP-BIR Form No. 2319A-P) for the NPCS Pilot Project in RDO 31-San Juan, Mandaluyong TO : All Internal Revenue Officers and Others Concerned I. Objectives: This Order is issued to: 1. Prescribe the revised Authority to Accept Payment (ATAP-BIR Form No. 2319A-P) to be used in the receipt of VAT deficiency payments under the New Payment Control System (RMO No. 19-91). 2. Define the standard procedures in the issuance of ATAP. acd II. Guidelines: A. The use of the revised ATAP shall initially be limited in the pilot area of RDO 31-San Juan, Mandaluyong, but shall include VAT taxpayers of said RDO being audited by the National Office. B. The revised ATAP shall be the only document to be used in accepting VAT deficiency payments made by taxpayers in RDO 31-San Juan, Mandaluyong. Therefore, the ATAP once validated by the bank teller shall serve as evidence of payment of VAT deficiency/ies. C. The ATAP shall be a pre-numbered form. D. The NPCS Committee shall provide an adequate number of blank ATAP forms for use by the following authorized ATAP issuing offices: 1. In the National Office a. VAT Division/investigating or collecting division for VAT dockets/records of RDO 31-San Juan, Mandaluyong that are in its custody. b. Accounts Receivable/ Billing Division for VAT dockets/ records of RDO 31-San Juan, Mandaluyong in its custody involving national accounts. 2. In the Regional Office a. Assessment/Collection/ Legal Branch of Revenue Region 4B1-Quezon City for VAT dockets/ records of RDO 31-San Juan, Mandaluyong that are in its custody. b. RDO 31-San Juan, Mandaluyong E. Distribution of the ATAP shall be as follows: Original - VAT Division (then to the Issuing Office-for attachment to the docket) Duplicate - Taxpayer Triplicate - Issuing Officer, File copy All entries in all copies of the ATAP must be typewritten to ensure legibility. III. Procedures for Issuance of ATAP: A. The offices mentioned in D1.a-b and 2.a-b shall follow the succeeding steps in the issuance of ATAP to the taxpayer of RDO No. 31. 1. Based on assessment notice/demand letter presented by the taxpayer, accomplish ATAP in triplicate. 2. Request the taxpayer to present his preprinted label. Fill up the Taxpayer Identification Number, Registered Name and Address portions of the three (3) copies of the ATAP by copying the label. Note: In case the taxpayer has no preprinted label first, either from the RDO or RISSI. 3. Issue the original and duplicate copies of the ATAP to the taxpayer for payment at an accredited bank located within the RDO, with the following instruction: a. stick the pre-printed label on the original copy of the ATAP; b. fill up the "Changes in the Label, if any" portion, if applicable; c. fill up the "Details of Payment" portion; and/or d. in case TCC is used for payment, secure a TDM prior to payment from the Accounts Receivable/Billing Division (AR/BD). Note: If the ATAP was issued after the close of banking hours, but not later than the due date for payment of tax liability, the words "ISSUED AFTER 4:00 PM" must be indicated by the issuing officer on said document to enable the taxpayer to pay up to 12:00 NN of the following day without penalty. 4. Attach to the docket the original copy of the validated ATAP received from the VAT Division. cd i B. The procedure for payment of ATAP at the accredited bank and transmittal of validated original copies to the issuing offices concerned shall be in accordance with RMO No. 19-91. acd IV. Effectivity: This Order shall take effect on July 1, 1991. (SGD.) JOSE U. ONG Commissioner of Internal Revenue