Prescribing the Use of the Revised Authority to Accept Payment (ATAP-BIR Form No. 2319A)

December 18, 1991 REVENUE MEMORANDUM ORDER NO. 42-91 SUBJECT : Prescribing the Use of the Revised Authority to Accept Payment (ATAP-BIR Form No. 2319A) TO : All Internal Revenue Officers and Others Concerned I. Objectives: This Order is issued to prescribe the use of the revised Authority to Accept Payment (ATAP-BIR Form No. 2319A) in the receipt of deficiency/delinquent tax payments under the New Payment Control System (RMO No. 29-91). II. Guidelines: A. The revised ATAP (Attachment A) shall be used in the acceptance of deficiency/delinquent tax payments covering income, VAT, withholding and other percentage taxes. The use of Authority To Issue Payment Order (ATIPO) for deficiency/delinquent tax payments on capital gains, donor, estate, documentary, excise and all other taxes not covered by NPCS shall continue. B. The ATAP shall cease to be an accountable form but shall be pre-numbered. As such, the following shall be observed: casia 1. Printed forms shall bear consecutive serial numbers at the upper right hand corner; 2. The printing thereof shall be in triplicate, bound in fifty(50) sets per pad and done only upon the approval of the Commissioner of Internal Revenue or his duly authorized representation. C. The Property Division shall be the custodian of the blank ATAP forms and shall maintain permanent record books thereon, specifying the following: 1. Name of requisitioning officer and his designation; 2. Date of requisition; 3. Serial numbers of requisitioned blank forms; and 4. Number of pads requisitioned. D. Offices authorized to requisition/issue ATAP shall be: 1. In the National Office a. Investigating/collecting division(s) that have custody of tax docket(s)/record(s). b. Accounts Receivable/Billing Division that has custody of tax docket(s)/record(s). 2. In the Regional Office a. Assessment/Collection/Legal Branch that have custody of tax dockets/records. b. Revenue District Offices that have custody of tax dockets/records. E. Distribution of the ATAP shall be as follows: Original - RISSI Duplicate - Taxpayer's Copy Triplicate - ATAP Issuing Office through the RDO. acd III. Procedures for Issuance of ATAP: A. The offices mentioned in D1.a-b and D2.a-b shall follow the succeeding steps in the issuance of ATAP to the taxpayer(s): 1. Based on assessment notice/demand letter/income tax return for second installment payment 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, instruct him to secure a preprinted label first, either from the RDO having jurisdiction over the taxpayer or RISSI. 3. Issue the three (3) copies of the ATAP to the taxpayer for payment at an accredited bank located within the RDO, with the following instructions: 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 Tax Credit Certificate (TCC) is used for payment, secure first a Tax Debit Memo (TDM) 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 without penalty up to 12:00 NN of the following day. B. The procedure for payment of ATAP at the accredited bank and the transmittal of validated triplicate copies to the RDO concerned shall be in accordance with RMO No. 29-91. cd IV. Repealing Clause: This Order supersedes Revenue Memorandum Order Nos. 14-89 and 21-91 and all other issuances and/or portions thereof inconsistent herewith. V. Effectivity: This Order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue