Supreme Court E-Library
Information At Your Fingertips


  View printer friendly version

(NAR) VOL. III NO. 2 / APRIL - JUNE 1992

[ BIR REVENUE MEMORANDUM CIRCULAR NO. 12-92, March 10, 1992 ]

CLARIFICATION OF CERTAIN ISSUES CONCERNING THE NEW PAYMENT CONTROL SYSTEM (NPCS)



I
Coverage

The following issued or provisions concerning the NPCS are hereby amplified and clarified for the guidance/compliance of all concerned:

A. The NPCS shall be applied in payment of the following:
1. Value-Added Tax 3. Withholding Tax
2. Income Tax 4. Other Percentage Taxes
B. Taxpayers using checks in payment of tax liabilities covered by the NPCS shall indicate only their TIN/s and telephone number/s, if any at the back of the checks issued per Revenue Memorandum Order (RMO) No. 29-91.

C. All 1701A returns without cash/check payment shall be filed with the Collection Officer.  These include 1701As of tax filers qualified to avail of the second installment, whose first installment is already covered by the amount of tax withheld, such that upon filing no payment is required.

However, the second installment/s payable in case/check shall be paid with the accredited banks (ABs) after securing the required Authority to Accept Payment (ATAP) from the Revenue District Office.

D. Tax returns received by ABs shall be batched into two kinds:

1. Batch Control Sheet B (BCS-A) – those with cash/check payments (tax-due and/or penalties)

2. Batch Control Sheet B (BCS-B) – those without cash/check payments (zero-rated, even, refundable, and no transaction returns) and those fully paid with tax debit memo.

A Batch Control Sheet (BCS) shall be prepared daily for every batch of 25 returns of less received by the ABs during the day.  Arrangement of the batches are not required to be by type of tax return.

E. Taxpayer-employee filing his/her 1701A returns:

1. Has TIN but no stick-on-label – Accredited banks shall accept such 1701A returns without the required pre-printed stick-on labels attached, provided that the taxpayer-employee indicates his/her TIN on the return/ATAP and attaches a photocopy of the TIN card to the original of the return.

In the absence a photocopy of the TIN card, the taxpayer shall represent the TIN card to the receiving bank teller/collection officer.  In turn, the bank teller/collection officer shall verify and initial to ascertain the correctness of the TIN indicated.

2. Has no TIN because of the following reasons:
  1. Retired from employment

  2. Employers failed to file their (employees) TIN applications

  3. Business has ceased operations or ceased to exist (e.g. U.S. Military Bases, dissolved corporations)
Employee shall apply individually for his/her TIN at the nearest RDO or RISSI using the prescribed TIN application form (Annex A).[*]

Therefore, accredited banks shall accept such 1701A returns without the required pre-printed stick-on labels attached, provided a copy of the TIN application is attached and the notation “TIN STILL PROCESS” stamped on the return with the signature of the RDO concerned or his authorized representative.

NOTE:  The provisions stated in Section I E no. 1 and 2 are limited to 1701A returns to be filed during the taxable year 1992.

2. Taxpayer-business entities without TIN/s and are not in the VAT hold list/Withholding Agent hold List of the RDO.
  1. Accredited banks shall accept returns/ATAPs and/or payment made by such entities without the appropriate pre-printed stick-on label, provided it has the notation of the RDO concerned or his authorized representative that the taxpayer’s “TIN IS STILL IN PROCESS” and a copy of the TIN application attached to the return/ATAP.

  2. The RDO concerned shall require the taxpayer to accomplish the appropriate TIN application form in three (3) copies:  the concerned to RISSI per RMO No. 23-91 and RMC No. 63-91 and the duplicate copy to be attached to the return/ATAP to be filed without the required label.
F. Revenue Official Receipts (ROR) shall be used in cities and municipalities where there are no accredited banks as provided for in RMO #31-91, as amended by RMO #43-91.

G. PO-CR System shall be applied under the following situations:

1. In payment of internal revenue taxes mentioned in above Section I A where no revised tax forms are available.

2. In payment of the following internal revenue taxes:
a. Capital gains tax c. Documentary stamp tax
b. Estate / donor’s tax d. Excise tax

II
Repealing Clause

This Order hereby repeals and amends accordingly all issuance or portions thereof inconsistent herewith.

III
Effectivity

This order shall take effect immediately.

Adopted: 10 Mar. 1992

(SGD.) JOSE U. ONG
Commissioner of Internal Revenue


[*] Available upon request at the Office of the National Administrative Register (ONAR), U.P. Law Center.
© Supreme Court E-Library 2019
This website was designed and developed, and is maintained, by the E-Library Technical Staff in collaboration with the Management Information Systems Office.