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CM 106 - PAYMENT THROUGH ADDITIONAL VENUES PROVIDED BY AN AAB

Additional venues as may be authorized by the BIR and the BSP may be utilized as receiving outlets by the AAB. The receiving outlet shall provide the BIR-prescribed payment forms/slips to be used by the taxpayer and accept the payment of taxes. The AAB shall however, remain as the collecting agent, in accordance with the provisions of the MOA entered into by the AAB with the BIR and the BTr. The AAB is responsible for complying with all the requirements prescribed in the MOA such as those pertaining to the acceptance of tax payments, remittance of such payments, and the reporting of collections from the additional venues.

The receiving outlet of the AAB shall be responsible in providing for the payment form/slip to be used by the taxpayer and the stamps for receiving the field tax return/form/declaration/payment slip. The said payment slips and stamps shall be in accordance with the form and design prescribed by the BIR.