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CM 105.1 - ACCEPTANCE OF M-PAYMENT/ G-CASH PAYMENT AND REMITTANCE

In the M-Payment system, the taxpayer-subscriber pays taxes by texting to the TelCo acting as the taxpayer’s agent. Upon verification of the sufficiency of the mobile wallet of the taxpayer, the TelCo submits a daily summary of M-Payment transactions/payment information and transmit the same to the concerned AAB branch for remittance to the BTr thru the BSP. Such collections are recorded in the BTr books of accounts and the BIR-RAD in the eNGAS, in accordance with existing guidelines and procedures.

The taxpayer Mobile Payment subscriber shall:

  1. Fill up the correct BIR tax return/form/declaration;
  2. Verify if the amount of cash in the mobile wallet is sufficient to cover the tax liability to be paid;
  3. Make sure that it/he/she has sufficient cash in his mobile wallet;
  4. Pay the tax by texting the following message:

PAYBIR<amount><MPIN><Tax Type><Tax Form><Return Period><TIN><TP Branch Code><RDO Code><Registered Name> send to 2882

Where:

              

Amount

The exact amount to be paid

MPIN

The 4-digit mobile personal identification number

Form Type

The Tax Return Form No. (refer to Annex 100-2 for the valid values)

Tax Type

The type of tax being paid (refer to Annex 100-2 for the valid values)

Return Period

Must be in format MMDDYY e.g. 033105 (March 31, 2005)

TIN

9-digit Taxpayer’s Identification Number

Taxpayer Branch Code

3-digit taxpayer’s branch code; last 3-digit of the 12-digit TIN

RDO Code

3-digit code for RDO from 001 to 132

BIR Registered Name

Taxpayer’s registered name or business name

 

                              Example:

                              PAYBIR 500 1234 IT 1700 032805 123456789 000 039 JUAN DELA CRUZ

  1. Receive a Short Message Services (SMS) advisory/confirmation message from the TelCo right after texting which will serve as acknowledgement receipt of the payment with corresponding transaction reference number;
  2. Write the transaction reference number, as well as the date and amount of payment of the tax, on the return/form/declaration and file the same to the BIR thru the BIR kiosk or directly to the Office of the concerned RDO;
  3. Keep a copy of the filed tax return/form/declaration for future reference; and
  4. Visit the BIR website at www.bir.gov.ph, one day after the transaction has been made. Click on the “PAYBIR” link to view and print the Online Payment Confirmation Form.

The TelCo shall:

  1. Receive the text message from the taxpayer on the tax payment thru the Mobile Payment facility;
  2. Verify the sufficiency of funds in the taxpayer’s mobile wallet. If cash balance is insufficient, the transaction is not considered valid. TelCo shall instruct the taxpayer to replenish the available cash;
  3. Send to the taxpayer a confirmation message with the corresponding transaction reference number which serves as the Acknowledgement Receipt; and
  4. Prepare the daily summary of transactions/payment information and transmit the same to the concerned AAB branch.

The AAB shall:

  1. Receive the payment information from the TelCo and debit the TelCo account corresponding to the mobile cash tax payment; and
  2. Remit the payments thru the M-Payment System to the BTr thru the BSP, in accordance with the procedures in the remittance of collections for AAB-OTC transactions [Refer to AAB/BSP/BTr portions in CM 101.1 (OTC) Acceptance of Tax Payment and Remittance].

The BIR-RAD shall record the collections through M-Payment in the e-NGAS, likewise following the procedures indicated in the RAD portion in CM 101.1 Over-the-Counter (OTC) Acceptance of Tax Payment and Remittance.