LEARN HOW TO MAKE A VALID PROTEST IN RESPONSE TO BIR ASSESSMENTS

THE COLLECTION CHANNELS AND MODES OF PAYMENT

National internal revenue taxes are, at present, generally collected through Authorized Agent Banks (AABs). Taxpayers can pay their taxes through AABs using the following payment systems:
  1. over-the-counter payment;
  2. Electronic Filing and Payment System (eFPS);
  3. Electronic Fund Transfer Instruction System (eFTIS) which is used by commercial and universal banks in paying the banks’ own tax liabilities, and
  4. other payment facilities of an AAB such as the Efficient Service Machines (ESM)/eZPAY kiosk (EZPK), Mobile (G-Cash) Payment facilities; and other receiving outlet/a of an AAB.

In places where there are no AABs, tax payments can be made directly through Revenue Collection Officers (RCOs) who shall issue Revenue Official Receipt (BIR Form No. 25.24) for each and every tax payment received. However, under certain conditions as may be allowed by the Commissioner of Internal Revenue, RCOs can also receive tax payment during specific tax deadlines and tax filing seasons, even if there are AABs in the area, for the convenience of taxpayers.

Some tax payments are likewise made through direct crediting such as the Checkless Payment System for internal revenue taxes due from the Bangko Sentral ng Pilipinas (BSP) as well as taxes due on the disposition of forfeited assets by the BSP and the Direct Crediting of the Bureau of the Treasury (BTr) of its own tax liabilities including withholding tax payments on government securities and other payments of some National Government Agencies (NGAs) under special laws.

Other payment schemes include the collection of withholding taxes from the NGAs through Tax Remittance Advice (TRA), and the payment of taxes by some NGAs and Government-Owned and Controlled Corporations (GOCCs) through the Special Allotment Release Order (SARO).

 

Reference: BIR Collection Manual