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CM 110.1 - PAYMENT THROUGH TRA - REMITTANCE

The process comprises the acceptance by the RDO of the TRA of the NGAs together with the tax returns filed, and the transmittal of the TRAs, together with the report of compliance by the NGAs to the BTr -PO/RO, and the BTr -CO for recording of collections in the BTr books of accounts, The collections from TRAs are subsequently recorded in the Journal of Tax Remittance by Government Agencies (JTRGA) by the Regional Finance Division.

The NGA shall:

  1. Receive the Advice of Notice of Cash Allocation from the Department of Budget and Management (DBM);
  2. Accomplish the TRA in four (4) copies (original for the BTr, duplicate for the Regional Office, triplicate for the RDO, and the quadruplicate for NGA file); and
  3. File the appropriate withholding tax return (1601C, 1601-E, etc.) and the TRA with the RDO having jurisdiction over the NGA on or before the 10th day of the month.

The RDO having jurisdiction over the NGA shall:

  1. Receive tax returns filed by the NGAs, together with copies of the TRA;
  2. Check the correctness of the amount of tax reflected in the TRA against the amount shown on the tax return, and the TRA serial number submitted by the NGA with the TRA serial number allocated to the concerned NGA. Coordinate with the NGA, if with discrepancy;
  3. Consolidate all TRAs received during the week and prepare the Weekly Compliance and Alphalist of NGAs (WCAs of NGAs) (Annex 100-1.19) in 5 copies [the original copy for the BTr and one each for the RDO, the Regional Finance Division, the RAD, and for the Withholding Tax Division (WTD)];
  4. Transmit all copies of the WCAs of NGAs together with the TRAs to the BTr-PO/RO and have the same stamped “Received” by the BTr-PO/RO;
  5. Receive the stamped copies of WCAs of NGAs and TRAs; and forward the WCA of NGAs, together with the duplicate copies of the TRAs, to the Regional Finance Division for recording of tax collections; and
  6. Forward the stamped copies of WCAs of tax collections by BTr-CO of NGAs to RAD, for transmittal to BTr-Central Office (CO), to expedite crediting of tax collections by the BTr-CO, if necessary.

The BTr-PO/RO shall:

  1. Receive and stamp “Received” the WCAs of the NGAs together with the TRAs;
  2. Transmit the WCA of the NGAs and the TRAs to the BTr Central Office.

The BTr-CO shall:

  1. Consolidate all WCAs of NGAs received from the RDOs;
  2. Prepare the BTr JEV on collections through TRA, and record the tax collections in the BTr’s books of accounts; and
  3. Transmit to BIR-RAD the copy of BTr JEV on collections through TRA, together with the list of TRAs.

The RAD shall:

  1. Receive from the RDO the WCA-NGA stamped “Received” by the BTr-PO/RO;
  2. Transmit directly to BTr-CO, the stamped WCAs of NGAs received from the RDOs to expedite the crediting of the collections through TRA in favor of the BIR, if necessary;
  3. Receive from the Regional Finance Divisions the monthly Trial Balance and the Statement of Internal Revenue Collections) from TRAs to be used in the consolidation of total internal revenue collections; and
  4. Receive from the BTr-CO the copy of the BTr JEV on collections through TRAs (Refer to CM 206 – Reconciliation of Collection through TRA of Chapter II of the Manual).