CHAPTER 1 (THE COLLECTION CHANNELS AND MODES OF PAYMENT)

The government agency-grantee applies for the issuance of a TSAC representing payment of applicable tax (e.g. VAT, excise tax, income tax, withhold...

The government agency-grantee (AFPCES/PNPSSS/BCDA/PDIC, etc.) shall, upon receipt of the Certificate of Entitlement to Subsidy (CES) from the FIRB,...

Government agencies and government-owned and controlled corporations (GOCC) avail of tax expenditure fund (TEF) subsidy by virtue of special laws g...

The process involves the acceptance of the tax returns and the TRAs from the NGAs, the encoding by the RDO of tax payments in LBDES or the CBR for ...

The process comprises the acceptance by the RDO of the TRA of the NGAs together with the tax returns filed, and the transmittal of the TRAs, togeth...

A new mode of payment for National Government Offices (NGAs) was implemented in April 2000, following the signing of the DoF-DBM-COA Joint Circular...

The process starts with the receipt of the tax returns/forms/declarations and the proofs of payment from the BTr and the encoding by the RDO of the...

The BTr directly credits the account of the Treasurer of the Philippines (TOP) in payment of its own tax liabilities and records the same in the BT...

This scheme of payment allows the Bureau of the Treasury to directly credit the account of the Treasurer of the Philippines (TOP) in payment of cer...

The process starts with the receipt of tax returns and the direct credit advice filed by the BSP and the encoding by the RDO of tax payment in the ...

The remittance process consists of the issuance of direct credit advice to the BTr in payment of internal revenue taxes of the BSP; validation of c...

The BSP is allowed to pay all its internal revenue taxes by directly crediting the account of the Treasurer of the Philippines (TOP) in a scheme of...