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Taxationary

Acknowledgement Number

refers to the control number issued by the BIR to the taxpayer to confirm that a tax payment has been credited to the account of the government or recognized as a revenue (internal revenue tax collection) by the Bureau of the Treasury. [BIR Collection Manual]

 Authorized Agent Bank (AAB) refers to a commercial or universal bank authorized by the BIR to collect internal revenue taxes and receive the corresponding returns/attachments in accordance with the criteria for accreditation under pertinent revenue issuances. [Revenue Memorandum Order (RMO) No. 11-2008]
Bank Debit System refers to the system whereby a taxpayer, through a bank debit memo/advice, authorizes withdrawals from its/his/her existing bank account for payment of tax liabilities. [BIR Collection Manual]
Batch Control Sheet-A (BCS-A) the form prepared by the bank branch and the RDO, that summarizes collection data from the return/ form/ declaration and deposit/payment slip of taxpayers settled through cash, check, or a combination of both. [BIR Collection Manual]
Batch Control Sheet-B (BCS-B) this form is prepared by the Revenue District Office (RDO) and summarizes collection data from tax-exempt, break-even, no payment, or refundable return/form/declaration. [BIR Collection Manual]
Cash Payment refers to the payment of tax liabilities in the currencies (paper bills or coins) that are legal tender in the Philippines. [BIR Collection Manual]
Certificate of Entitlement to Subsidy (CES)

a non-transferable instrument issued by the FIRB to the government agency-grantee to evidence the grant of the subsidy in favor of the government agency for a project, in an amount sufficient to cover the applicable taxes (e.g. VAT, excise tax, income tax, etc.) [BIR Collection Manual]

Check refers to the bill of exchange or order instrument drawn on a bank that is payable on demand. [BIR Collection Manual]
Complete Computerized System refers to the books of accounts and other accounting records in electronic form, in accordance with RR No. 16-2006. [BIR Collection Manual]
Confirmation Number refers to the control number issued by the AAB to the taxpayer and the BIR to acknowledge that the taxpayer’s account has been successfully debited electronically in payment of his tax liability. Such Confirmation Number shall be considered as the equivalent of a bank validation and official receipt issued by the AAB and shall further serve as evidence of the fact of payment of the taxpayer’s liability to the extent of the amount reflected in the Confirmation Number. And the date of payment by the taxpayer. [BIR Collection Manual]
Due Date refers to the date prescribed by law or regulations within which to file a particular return and pay the tax due thereon. [BIR Collection Manual]
eFiling refers to the process of electronically filing tax returns/forms/declarations including attachments, if any, specifically through the internet. [BIR Collection Manual]
eFPS AAB refers to a BIR – Authorized Agent Bank (AAB) that has passed the accreditation criteria for eFPS – AAB such as being an internet-bank, indorsed by the BTr for eFPS accreditation, and certified by the Information System Group (ISG) of the BIR that the AAB’s system is acceptable and compatible with the eFPS of the BIR. [BIR Collection Manual]
Electronic Filing and Payment System (eFPS)

refers to the system developed and maintained by the Bureau of Internal Revenue (BIR) for electronic filing of tax returns, including attachments, if any, and paying taxes due thereon specifically through the internet. [BIR Collection Manual]

Electronic National Government Accounting System (eNGAS) is an accounting software developed by the Commission on Audit (COA) to ensure correctness, reliability, completeness and timeliness in recording government financial transactions and to generate financial reports in accordance with the policies and procedures of the new NGAS. [BIR Collection Manual]
Electronic Signature  refers to the methodology or procedures prescribed by the BIR through the eFPS, employed by an individual taxpayer, or by an officer of a corporate taxpayer, who is required by the NIRC of 1997, as amended or appropriate regulations to affix his/her signature to such return, who files a return and pays taxes through eFPS, with the intention of authenticating, approving, attesting to the truth and correctness of the return. In the case of a corporate taxpayer, the electronic signature shall be deemed to be the signature singly, and collectively of both the authorized corporate officer/s that are required by the NIRC of 1997, as amended or appropriate regulations to file and swear to the truth and correctness of such return and who are certified as such officers by the corporate secretary in a document submitted to the BIR. [BIR Collection Manual]
ePayment refers to the process of electronically paying a tax liability through the internet banking facilities of AABs. [BIR Collection Manual]
File Transfer Protocol (FTP)

a reliable end-to-end type of transport of files from sites connected through a network to facilitate transfer of files in the form of a tax file or binary integers. [BIR Collection Manual]

Filing Reference Number refers to the control number issued by the eFPS to acknowledge that a tax return/form/declaration, including attachments, has been successfully filed electronically. This shall serve as evidence of the fact of filing and the date of filing of the return. [BIR Collection Manual]
Journal Entry Voucher (JEV) this form serves as certification that the amount of collections has been credited or debited to the BIR’s account in the BTr. [BIR Collection Manual]
Large Taxpayer refers to a taxpayer who has been classified and duly notified by the Commissioner of Internal Revenue (CIR) for having satisfied any or a combination of set criteria as prescribed in RR No. 1-98 or any amendatory regulations. This includes all large taxpayers under the jurisdiction of the Large Taxpayer Service (LTS) and Large Taxpayer District Offices (LTDOs). [BIR Collection Manual]
Limited Bank Data Entry System (LBDES) refers to the Integrated Tax System (ITS) capability which allows the AAB to encode and send payment information to the Revenue Data Center (RDC) through Electronic Data Transmission (EDT). [BIR Collection Manual]
Non-Large Taxpayer refers to a taxpayer whose tax payments and financial conditions do not satisfy the set criteria as per RR No. 1-98 or any amendatory regulations and/or has not been classified and notified as a Large Taxpayer by the CIR. [BIR Collection Manual]
Notice of Cash Allocation (NCA) refers to the cash authority issued by the DBM to central, regional and provincial offices, and operating units to cover the cash requirements of the agencies. The NCA specifies the maximum amount of withdrawal that an agency can make from a government bank for the period indicated. [BIR Collection Manual]
Over-the-Counter Payment (OTC) refers to the manual payment of tax liabilities of AABs. [BIR Collection Manual]
Paid-up Capital Stock Shall mean that portion of the authorized capital stock which has been both subscribed and paid. It also refers to the amount paid for the subscription of stock in a corporation, including the amount paid in excess of par value, net of treasury stock. [BIR Collection Manual]
Special Allotment Release Order (SARO)

a document issued by the Department of Budget and Management (DBM) to the head of an agency containing the authorization, conditions, and the amount of an agency allocation. It is a specific authority from the DBM issued to an agency to incur obligations not exceeding a given amount during a specified period for the purpose indicated. For tax obligations, the SARO is made in favor of the Bureau of the Treasury as an entitlement by the agency to subsidy for the payment of taxes authorized under special laws or regulations. [BIR Collection Manual]

Sub-VAT Subsidy Checks (SVSCs)

instruments issued by the BIR to the subcontractors and suppliers upon presentation by the subcontractors and suppliers of their VSCs to the BIR for proper annotation of the requested amount of SVSCs to be issued in favor of the sub-subcontractors and sub-suppliers. The subcontractors and suppliers may use the SVSCs to pay the input VAT passed-on to them by their sub-subcontractors and sub-suppliers. The sub-subcontractors and sub-suppliers may use the SVSCs to pay their net VAT payable/liability under the Project or other projects, or their other internal revenue taxes. [BIR Collection Manual]

Tax Debit Memo (TDM) refers to BIR Form No. 2311 duly issued by the Commissioner or his duly authorized representative acknowledging that the taxpayer named therein has duly paid its/his/her internal revenue tax liability through the use of a duly issued and existing Tax Credit Certificate (TCC). The TDM serves as the official receipt from the BIR evidencing a taxpayer’s payment or satisfaction of his tax obligation. The amount shown therein shall be charged against and deducted from the credit balance of the aforesaid TCC. [BIR Collection Manual]
Tax Expenditure Fund (TEF) Subsidy refers to the taxes and duties payable by the government agency-grantee which the National Government assumes. These are considered revenues on paper since money is not actually disbursed. [BIR Collection Manual]
Tax Remittance Advice (TRA)

refers to the serially numbered documents to be distributed by the BIR to National Governments Agencies (NGAs) and attached to each and every withholding tax return filed for payment of taxes withheld to the BIR, duly certified by the NGA Chief Accountant and approved by the head of the NGA or his duly authorized representative. This shall be the basis for the BIR and the BTr to record the tax collection in their respective books of accounts. [BIR Collection Manual]

Tax Subsidy Availment Certificate (TSAC) an instrument issued by the BIR to the concerned government agencies which were granted tax subsidy by the Fiscal Incentives Review Board (FIRB), showing the amount of tax assumed by the government agencies granted subsidy by the FIRB, for each of the primary contractors/consultants in connection with the project, which includes, but is not limited to the subsidy on VAT, excise tax and income tax. [BIR Collection Manual]
Tax Subsidy Debit Memo (TSDM)  document issued by the BIR to the primary contractors and consultants, subcontractors and suppliers, sub-subcontractors and sub-suppliers, upon proper application with the BIR, to evidence the amount of tax payment actually made using the subsidy. The TSDM shall be attached by the recipients to their internal revenue tax returns/forms/declarations to be filed with the RDO. The TSDMs issued to the primary contractors, consultants, subcontractors, suppliers, sub-subcontractors and sub-suppliers shall reduce the outstanding amounts of the TSAC, VSCs or SVSCs, as the case may be. [BIR Collection Manual]
VAT Subsidy Checks (VSCs) pre-numbered instruments released by the BIR to the grantee-government agency for issuance to each of the primary contractors and consultants, drawn against the VAT TSAC of each of the primary contractor/consultant. The primary contractors/consultants shall use the VSCs received from the government-grantee to pay the input VAT passed-on to them by their subcontractors and suppliers. [BIR Collection Manual]
Withholding Tax Returns

are tax returns required to be filed within a prescribed period, containing among others, information on the amount of taxes withheld and due to be remitted by the tax filer-payor (i.e. BIR Form No. 1601-C, 1601-E, 1601-F, 1600 and 1603). [BIR Collection Manual]