The period of selective deferment of the implementation of the Acceptable Modes of Payment, as prescribed under the Memorandum dated 4 June 1997, lapsed on 30 September 1997. However, this selective period of deferment shall still be observed, in the Autonomous Region of Muslim Mindanao (ARMM), until Friday, October 31, 1997.

In view thereof, internal revenue tax payments in the form of checks may be accepted by authorized Collection Agents in the provinces comprising the ARMM, namely:

1.    Sulu
2.    Tawi-Tawi
3.    Lanao del Sur (except Marawi City); and
4.    Maguindanao (except Cotabato City)

The period of deferment shall, however, be considered as terminated in all other Revenue Districts, and the strict implementation of the Acceptable Modes of Payment under RR No. 4-97 shall immediately commence thereat.

Adopted: 01 Oct. 1997