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CM 109.1 - PAYMENT THROUGH BTr DIRECT CREDITING - REMITTANCE

The BTr directly credits the account of the Treasurer of the Philippines (TOP) in payment of its own tax liabilities and records the same in the BTr books of accounts as collections of the BIR. These collections are subsequently recorded by the BIR-RAD in the eNGAS.

The BTr shall:

  1. Receive the data and documents on the taxes to be directly credited to the BTr from sources within BTr offices;
  2. Prepare the summary of collections through BTr direct crediting;
  3. Prepare the JEV on collections through BTr direct crediting;
  4. Record the collections in the BTr books of accounts; and
  5. Transmit copy of BTr JEV and summary of collections through BTr direct crediting to BIR-RAD.

The RAD shall:

  1. Receive from BTr the summary of collections and the copy of the BTr JEV on collections through BTr direct crediting;
  2. Prepare the BIR JEV taking up collections/remittances from BTr direct crediting; and
  3. Record the collections through BTr direct crediting in the eNGAS.