CM 202 - RECONCILIATION OF COLLECTIONS FROM EFPS TAXPAYERS PAID THROUGH OTS AND PAYMENTS THROUGH AAB'S OTHER PAYMENT FACILITIES AND VENUES
Reconciliation of Collections from eFPS Taxpayers paid through OTS and Payments through AAB’s Other Payment Facilities and Venues
The collections of taxes for which returns are filed and/or paid electronically are automatically validated by the system. However, discrepancies may occur in the reporting of the BCS and the CRDC due to possible discrepancies such as double debiting of taxpayer’s account, non-remittance of tax payments by the AAB, double uploading, etc. To ensure the accuracy of these reports, the BSC-CRDC reconciliation procedure shall be followed in accordance with the procedure in the OTC payment through AABs. Reconciliation of collection through eFTIS likewise follows the same procedure.
Reconciliation concerns in reporting collections arise only with respect to OTC manual payment of taxes by the eFPS taxpayers when a taxpayer is unable to e-file and/or e-pay due to the unavailability or limited capability of the eFPS. The procedure on reconciliation follows that of the reconciliation of collection through AAB OTC. Likewise, for the other payment facilities (e.g. ESM/EZPK/M-Payment and other venues of the AAB), the procedure for reconciliation of collection is the same as in payment through AAB OTC [Refer to CM 201 – Reconciliation of Collection through AAB (OTC)].