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CM 105.2 - PAYMENT THROUGH M-PAYMENT/ G-CASH - COLLECTION REPORTING

The reporting of collections made through the M-Payment System involves the generation of separate BCS by the AAB and the transmittal thereof to the RDC thru EDT, for uploading in the CBR-ITS database. The RDO shall receive the tax returns/forms/declarations directly from their respective taxpayers. The RDO shall undertake CBR and RPS processing, and preparation of the collection reports. The collections through the M-Payment facility are integrated into the consolidated monthly statistical report of revenue collections.

The AAB-HO shall:

  1. Generate daily a separate BCS-A from the Summary of Transactions directly received from the TelCo and transmit the same to the respective RDCs; and
  2. Print three (3) copies of the BCS-A report, transmit the copies of the report to the respective AAB branch office for physical pick-up by the RDO having jurisdiction over the taxpayer that paid the tax thru the M-Payment facility.

The RDC shall upload the BCS files of the M-Payment transactions to the CBR-ITS database, in accordance with existing procedures (Refer to RDC portion in CM 101.2 Payments through AAB for OTC Transactions- Collection Reporting).

The Collection Section-RDO shall:

  1. Receive the tax return/form/declaration from their respective taxpayer;
  2. Stamp “RECEIVED” the tax return/form/declaration;
  3. Segregate the out-of-district return/form/declaration and forward the same to their respective RDOs;
  4. Process the returns/forms/declarations in accordance with existing procedures (Refer to RPS processing in CM 101.2 Payment through AAB for OTC Transactions- Collection Reporting);
  5. Reconcile the returns with the Batch Control Sheets from the AABs and the report of G-Cash transactions per RDO in the PAYBIR link of the BIR Website;
  6. View the details of a specific transaction, including the corresponding BCS Number, through the CBR inquiry screen after the transaction is uploaded to the ITS-CBR;
  7. Encode the received M-Payment returns after viewing the corresponding transaction in the CBR screen; and
  8. Submit the reports on procedural errors and late transmission to CPD, in accordance with existing procedures (Refer to CBR processing CM 101.2 Payment through AAB for OTC Transactions- Collection Reporting and CM 101.3 Monitoring of Performance of AABs).

The RDO shall undertake CBR and RPS processing, and reporting of collections from the M-Payment System. Such collections shall be integrated with other tax collections in the consolidated statistical report of revenue collections prepared on a monthly basis in accordance with existing procedures for payment through AAB-OTC (Refer to CM 101.2 Payments through AAB for OTC Transactions- Collection Reporting).