Clarifications on the Implementation of RR No. 4-97 and RMO No. 19-97 on the Acceptable Modes of Payment

June 30, 1997 REVENUE MEMORANDUM ORDER NO. 40-97 TO : All Regional Directors and Revenue District Officers SUBJECT : Clarifications on the Implementation of RR No. 4 -97 and RMO No. 1 9-97 on the Acceptable Modes of Payment I. OBJECTIVE This Office recognizes that a number of taxpayers have requested that they be allowed to pay their taxes through check payments, citing various reasons for this appeal. In the interest of the taxpaying public, this Revenue Memorandum Order authorizing the relaxation of the requirements of RMO NO. 19-97 is promulgated, in consideration of the following: 1. To facilitate the payment of taxes by taxpayers who would like to avail of the Acceptable Modes of Payment, but are unable to do so, at this time; and 2. To clearly define the limits of the case-to-case extension of the deadline for the compliance of all taxpayers with the mandate of RMO No. 19-97. II. POLICIES AND GUIDELINES In acceding to requests of taxpayers that they be allowed to pay their taxes using check payments, the policies and guidelines below must be followed: 1. Requests must be addressed to the Revenue District Officer having jurisdiction over the concerned taxpayer's Home RDO. 2. Requests of those taxpayers who are experiencing some difficulties in complying with RR No. 4-97 and RMO No. 19-97 must be thoroughly evaluated by the Revenue District Officer concerned, to determine the legitimacy of their requests. Any request for payment through checks must be acted upon by the Revenue District Officer concerned, within the same working day such request was received. 3. Taxpayers who are requesting that they be allowed to pay through checks, but have already enrolled and are paying their taxes under the Bank Debit System, shall not be allowed to revert to their erstwhile mode of payment. However, requests filed by those Taxpayers who shall be enrolling and paying their taxes for the first time since the implementation of RMO No. 19-97, shall be acted upon. 4. Taxpayers whose requests for payment through checks are granted should, however, be encouraged to enroll with their chosen Authorized Agent Bank, the soonest possible time, and to give their check payments directly to said AAB. The AAB, in turn, must issue the corresponding official receipt for such check payment. Check payments must not be received by any official or employee of any Regional or District Office, with the exception of manager's checks or cashier's checks issued by non-accredited banks within those municipalities where there are no AABs . Said manager's checks or cashier's checks may be accepted only by the Revenue Collection Agent assigned thereat. 5. A Taxpayer's authorized agent/representative (e.g. an accounting firm, legal consultant or any other person or entity with a special power or authority for such purpose) shall be allowed to file the Taxpayer's TRU Form and required documents in his/her behalf. The agent/representative shall, however, be liable to make tax payments in behalf of their client, using the appropriate mode of payment. 6. The period of extension shall be in effect only until Tuesday, September 30, 1997 . No further requests shall be entertained after this date . Taxpayers whose requests were granted under the guidelines set forth in this Order, must be reminded by the Revenue District Officer concerned, of the lapse of the extension period at least five (5) working days before the actual deadline. III. REPORTING REQUIREMENTS All Revenue District Officers must provide the Office of the Commissioner, copy furnished the Deputy Commissioner, Operations Group, a weekly Report (format attached as Annex A) on taxpayers requesting for extensions, the reasons to justify such requests, and the action taken by the Revenue District Officer. IV. EFFECTIVITY This Order takes effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue