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CM 106.1 - ACCEPTANCE OF TAX PAYMENT THROUGH ADDITIONAL VENUES PROVIDED BY AN AAB AND REMITTANCE

In this mode of payment, the receiving outlet provided by the AAB accepts the tax payments and the tax returns/forms/payment slips; and submit electronically the payment data to the AAB for purposes of debiting the account of the receiving outlet with the AAB. Remittance of the tax payments to the BTr through the BSP shall follow the procedures as in the payment of the tax through AAB-OTC.

The taxpayer shall:

  1. Submit the tax return/form/declaration, and relevant attachments, if any, the duly filled-up payment form/slip, as well as the payment of the due to the receiving outlet of the AAB; and
  2. Receive from the AAB receiving outlet an Official Receipt as proof of receipt of tax payment and a copy of the submitted tax return/form/declaration, and other attachments.

The AAB Receiving Outlet shall:

  1. Receive the tax return/form/declaration, and relevant attachments, if any, the duly filled up payment form/slip, as well as the payment for tax due from the taxpayer;
  2. Return to the taxpayer the duly stamped copy of the tax return/form/declaration, and relevant attachments, if any, and the machine-validated payment form/slip;
  3. Maintain sufficient funds with the concerned AAB which will serve as cash bond to cover the tax payments received;
  4. Generate the daily tax payment report for all payments received;
  5. Send electronically the tax payment report and instruction to the AAB in order to debit the corresponding amount of tax payments receive from its deposit account being maintained with the AAB; and
  6. Prepare the transmittal for all tax returns/forms/declarations received and forward the same to the concerned AAB Branch, together with the physical tax returns/forms/declarations and other attachment, if any.

The AAB shall:

  1. Receive tax payment report from its receiving outlet, and the instructions to debit the tax collections made from the balance of its deposit account being maintained with the AAB;
  2. Debit the receiving outlet account with the amount corresponding to the total tax payments received; and
  3. Remit to the BTr the payments received from the receiving outlet, in accordance with the procedures in the remittance of collections through AAB-OTC [Refer to AAB/BSP/BTr portions in CM 101.1 Over-the-Counter (OTC) Acceptance of Tax Payment and Remittance].

The BIR-RAD shall record the collections through the AAB receiving outlet in the eNGAS likewise following the procedures indicated in the RAD portion in CM 101.1 Over-the-Counter (OTC) Acceptance of Tax Payment and Remittance.

CM 106.1.1        PAYMENT THROUGH ADDITIONAL VENUES PROVIDED BY AN AAB- COLLECTION REPORTING [Refer to FC 106.1.2]

The reporting of collections made through the receiving outlet provided by an AAB involves the physical transmittal of tax returns by the receiving outlet to the AAB branch, the data entry by the AAB, and the transmittal thereof to the RDC thru EDT for uploading in the CBR-ITS database. The RDO shall undertake CBR and RPS processing, and the preparation of the collection report. The collections through the receiving outlets are integrated into the consolidated monthly statistical reports of revenue collections.

The AAB Receiving Outlet shall:

  1. Batch tax returns/forms/declarations received and prepare the transmittal report; and
  2. Forward to the concerned AAB branch the transmittal report together with the physical copies of the tax returns/forms/declarations, and other relevant attachments received.

The AAB Branch shall:

  1. Receive from the receiving outlet of the AAB the tax returns/forms/declarations, and other relevant attachments, if any, and the transmittal report; and
  2. Encode the payment information into the LBDE System and transmit via EDT to the concerned BIR RDC.

The RDC shall:

  1. Receive the payment information transmitted by the AAB and upload the payment data to the CBR-ITS database; and
  2. Generate the BIR Form No. 12.09 and forward the same to the LTDPQAD/LTDO/RDO for validation not later than 10th day of the following month.

The LTDPQAD/LTDO/RDO shall:

  1. Retrieve the original and the duplicate copies of the tax returns/forms/declarations, and other relevant attachments, if any, from the AAB; ensure the completeness of the physical tax returns/forms/declarations against the number of payment transactions reflected in the BCS-A;
  2. View the electronic returns/forms/declaration, if the same is electronically filed;
  3. Check the returns data for error resolution. Coordinate with the concerned AAB, in case of discrepancy; and
  4. Check on the screen whether the collection has been uploaded. Coordinate with the concerned RDC and AAB if the same has not yet been uploaded in the CBR-ITS.

The procedure on the preparation of the monthly collection report integrating the collections from the AABs’ receiving outlets is the same as the payment through AAB-OTC (Refer to CM 101.2 Payment through AAB for OTC Transactions- Collections Reporting).