Additional Guidelines in the Issuance of Revenue Tax Receipts to be Incorporated as Part of Revenue Memorandum Order No. 30-78

October 24, 1979 REVENUE MEMORANDUM ORDER NO. 23-79 SUBJECT : Additional Guidelines in the Issuance of Revenue Tax Receipts to be Incorporated as Part of Revenue Memorandum Order No. 30-78 TO : All Internal Revenue Officers and All Others Concerned The following paragraphs shall be inserted in Section II, Paragraph A-3 as part of No. 15 of the Guidelines for Filling in the Boxes/Spaces of the RTR: As a general rule, RTRs shall be addressed to authorized agent banks for which Issuing Officers have opened RTR booklets. For the protection of Issuing Officers from unjust accusations of favoring certain banks, the following guidelines shall be observed, particularly during periods when tax payments are not heavy: 1) If a taxpayer who recurrently pays internal revenue taxes, as in the case of specific tax desires to make such payments to a particular bank, said taxpayer shall be required to file a written request with the collection agent or duly authorized Issuing Officer stating the bank through which payment shall be made. The request shall be made only once, which shall be kept on file for ready reference. 2) In all other cases where the taxpayer or his representative has no written request on file, he shall be asked to state the bank of his choice, preferably the government bank in the same building or office where the RTR is issued, or if there is none in the office, that bank which is nearest the BIR office. In all cases, however, the cardinal rule of issuing RTRs in one booklet to only one bank shall always be strictly observed. This Order shall take effect immediately. EFREN I. PLANA Acting Commissioner