CM 104.1 - ACCEPTANCE OF ESM/EZPK - PAYMENT AND REMITTANCE
Tax payments made through the ESM and the EZPK are retrieved by the AAB branch concerned from the payment kiosks. The Consolidated Daily Payment Report Online and the ESM/EZPK transactions are uploaded to the AAB-HO and remitted to the BTr thru the BSP in the same manner as the tax payments made thru AAB-OTC transactions.
The taxpayer shall:
- Accomplish a Payment Slip, and enclose it in the prescribed plastic envelope (one type of tax payment per plastic envelope) together with the payment, original and duplicate copy of the tax return/form/declaration and attachments;
- Key-in all the required information by following the instructions appearing on the ESM/EZPK screen;
- Verify the keyed-in payment details appearing on the screen and match it with the information on the Payment Slip;
- Drop the sealed envelope containing all the documents described in Step 1 above into the machine chute, and wait for the Transaction/Acknowledgement Receipt issued by the machine; and
- Keep the Transaction/Acknowledgement Receipt for file and future reference.
The AAB-Branch Authorized Officers shall:
- Retrieve from the machine/kiosk all payment envelopes dropped by the taxpayers;
- Open the payment envelope, read and match the data reflected in the Payment Slip against the actual payment received;
- Inform the taxpayer of any discrepancy in the amount indicated in the Payment Slip and the actual payment made. If the taxpayer cannot be contacted, report the actual amount paid that was physically retrieved from the machine/kiosk;
- Prepare a “Retrieval Discrepancy Report” for signature of the bank officer who shall do the counter checking. Modify the amount of payment, and reflect the actual amount received;
- Stamp the tax returns/forms/declarations and Payment Slips received; and
- Upload the Consolidated Daily Payment Report Online and the ESM/EZPK transactions to the AAB-HO.
The AAB-HO shall remit the collections thru ESM/EZPK to the BTr thru the BSP. The tax collections shall be recorded by the BTr in its books of accounts and the BIR – RAD in the e-NGAS. The procedure on the remittance of taxes collected thru ESM/EZPK facilities shall be the same as the remittance of collections for AAB-OTC transactions [Refer to CM 101.1 AAB Over-the-Counter (OTC) Acceptance of Tax Payment and Remittance].