Expanding the Coverage of RMO No. 31-91 to Include Other Taxes Under the New Payment Control System (NPCS)

December 19, 1991 REVENUE MEMORANDUM ORDER NO. 43-91 SUBJECT : Expanding the Coverage of RMO No. 31-91 to Include Other Taxes Under the New Payment Control System (NPCS) TO : All Internal Revenue Officers, RISSI/Bank Officials and Employees, Collection Officers, and Others Concerned In view of the application of NPCS in payment of other taxes such as (1) Income Tax (except Capital Gains Tax) (2) Withholding Tax and (3) Other Percentage Taxes, the provisions of RMO No. 31-91 (dated September 17, 1991) which prescribes the procedures for the receipt, transmittal and processing of VAT returns/ATAPs by Collection Officers or deputized Municipal Treasurers under the NPCS in places where there are no accredited banks shall also be followed in accepting tax returns for the aforesaid taxes. However, the following modifications to RMO No. 31-91 are hereby prescribed. A. The following provisions of RMO No. 31-91 are hereby amended, to wit: 1. Section II.A.1 "Receive three (3) copies of the tax return/ATAP from taxpayer, the original of which has a stick-on label, top be distributed as follows: Original - RISSI Duplicate - Taxpayer's copy Triplicate - RDO (for tax returns)/ATAP Issuing Office (for ATAPs)" 2. Section II.A.13 "Prepare daily in three (3) copies Batch Control Sheets (BCS-A and BCS-B, Annexes A and B, respectively) to be distributed as follows: cd i Original (with original tax returns/ATAPs) - RISSI Duplicate (with the triplicate copies of tax returns/ATAPs) - RDO Triplicate - COs file copy Note: BCS-A shall be prepared for each batch of tax returns/ATAPs with cash/check payments of tax due and/or penalties and BCS-B for ATAPs fully paid thru TDM/tax returns without any cash/check payment such as without any cash/check payment such as those fully paid thru TDM, zero-rated, even, refundable and no transaction returns, etc. Numbering of BCS-A and BCS-A for tax returns/ATAPs shall be done by the RDO". 3. Section II.B.4 "Transmit segregated batches of original copies of tax returns/ATAPs directly to RISSI within eleven (11) days from date of collection/receipt of tax returns/ATAPs". 4. Section II.C "The procedures for processing batches of original copies of tax returns/ATAPs upon receipt by RISSI and the batches of triplicate copies of tax returns/ATAPs retained by the RDO shall be in accordance with RMO 29-91". These amendments shall be effective on November 4, 1991 for all RDOs implementing the NPCS for the aforementioned other taxes. B. Beginning January 2, 1992, all Individual Income Tax Returns (BIR Form No. 1701A) without cash/check payment such as those exempt, refundable or taxable returns which are break-even (with tax due equals tax withheld) and those to be paid fully or on second installment thru Tax Debit Memo (TDM) shall be filed with the Collection Officers. However, the abovementioned 1701A returns which are filed late or out-of-district and whose taxpayers are willing to pay the corresponding penalties at the time of filing, shall be filed directly with the accredited banks (in places where there are said banks). C. Repealing Clause: This Order repeals and amends accordingly pertinent provisions of RMO Nos. 29-91 and 31-91 and all other issuances and/or portions thereof inconsistent herewith. (SGD.) JOSE U. ONG Commissioner of Internal Revenue