CM 109.2 - PAYMENT THROUGH BTr DIRECT CREDITING - COLLECTION REPORTING
The process starts with the receipt of the tax returns/forms/declarations and the proofs of payment from the BTr and the encoding by the RDO of the tax payments in the CBR for uploading into the CBR-ITS by the RDC. CBR and RPS processing of tax returns, as well as the preparation of the collection report, are also undertaken by the RDO in the same manner as in the processing of collections through AAB-OTC. The collections through the BTr direct crediting are integrated into the consolidated monthly statistical report of revenue collections.
The RDO shall:
- Receive the tax returns and the proof of payment from the taxpayer (BTr, NIA or other concerned government agency) which are allowed to pay their tax liabilities through direct crediting;
- Prepare the BCS-A from collections through direct crediting;
- Encode the collections from BTr direct crediting in the CBR-ITS; and
- Process the tax returns and attachments, in accordance with existing procedures (Refer to CM 101.2 Payment through AAB for OTC Transactions – Collection Reporting – See RPS and CBR Processing).
The RDC shall:
- Upload the payment data into the CBR-ITS database. Once uploaded and the payment data is tagged as “POSTED”, the collection data is automatically posted to the taxpayer’s ledger; and
- Generate the Consolidated Monthly Statistical Report of Revenue Collections (BIR Form No. 12.09) and forward the same to the concerned RDO for validation not later than the 10th day of the following month.
Preparation of the Monthly Collection Report
The RDO shall:
- Receive the system-generated BIR Form No. 12.09 collection report from the RDC;
- Validate the accuracy of the collection data of payment through BTr direct crediting. In case of any discrepancy noted, make the necessary adjustment thereon and/or request for data-fix in accordance with existing policies and procedures, whichever is applicable; and
- Submit the validated BIR Form No. 12.09 which includes the validated collections through the BTr direct crediting not later than the 16th day of the following month to the Statistics Division, through the Regional Collection Division.
The Regional Collection Division shall:
- Receive the validated BIR Form No. 12.09 from the RDOs;
- Review and consolidate the BIR Form No. 12.09 collection reports submitted by the RDOs; and
- Submit the consolidated report of collection to the Collection Service not later than the 20th day of the following month, for monitoring and management information purposes.