PAYMENT THROUGH AUTHORIZED AGENT BANK (AAB)
The Bureau of Internal Revenue is vested with the primary responsibility of enforcing the collection of taxes through the banking system, in relation to the provisions of the National Internal Revenue Code (NIRC) of 1997, as amended, designating the banks as duly constituted agents of the Commissioner to receive internal revenue tax payments. Several related Revenue Regulations (RRs) were issued and Memoranda of Agreement (MOAs) were executed between the BIR, the BTr and the concerned banks for the effective collection and remittance of internal revenue taxes paid through banks.
AAB OVER-THE-COUNTER (OTC) ACCEPTANCE OF TAX PAYMENT AND REMITTANCE [Refer to Flow Chart (FC) 101.1]
Internal revenue taxes paid through AABs are generally made over-the-counter. AABs accept payment of taxes over-the-counter in accordance with the MOAs between the BIR, the BTr and the concerned banks, as well as the relevant issuances such as those on the modes of and procedures for the payment of taxes. Tax payments are then remitted electronically to the BTr through the BSP and are recorded by the BTr and the BIR accordingly.
Acceptance of Tax Payment
The AAB branch shall:
1.Receive from the taxpayer in triplicate copies the properly accomplished tax return/form/declaration, necessary attachments thereto, if any, and the BIR-prescribed deposit slip;
A BIR-prescribed deposit slip must have the following information: transaction date, name and Tax Identification Number (TIN) of taxpayer, BTr-BIR account number, account name which is BTr-BIR, name of the drawee bank and check number (for check payments), bank debit advice number (for debit system payment), and the amount of tax to be paid. Said deposit slip shall be accomplished and issued in triplicate copies, distributed as follows:
- Original (taxpayer’s copy),
- Duplicate (AAB’s copy), and
- Triplicate (to be attached to the tax return/form/declaration)
The machine validation on the return/form/declaration/deposit slip shall reflect the date of payment, amount paid and transaction code, the name of the bank, branch code, teller’s code and teller’s initials.
 Executive Order No. 937 issued on March 1, 1984; Section 12 of the NIRC of 1997, as amended.
 RMO No. 6-2010, as amended by RMO No. 13-2010.
 RR No. 16-2002.