revenue_memorandum_order RMO No. 56-2018RMO No. 56-2018 2018-12-28

RMO No. 56-2018 — Amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018, on the availment of fast lane transaction Digest | Full Text

OF REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE )E[ BUREAU OF INTERNAL REVENUE Quezon City -1: t \-l'1 iiti November 15, 2018 REVENUE MEMoRANDUM oRDER No. .(h - 2,OI( A1l Internal Revenue Officers, Employees and Others Concerned SUBIECT : Amending Further Section IV.C.4 of Revenue N4emorandurn Order (RMO) No. 22-2016, as amended by RMO No. 21-2018, on the availment of Fast Lane Transaction This Order is hereby issued to further amend Section tV.C.4 of Revenue Memorandum Order (RMO) No. 22-2016, as amended by RIr.,IO No. 21-2018, which shall now read as follows: C.4 The Chief, Collection Section of the RDO/LTD-Cebq/LTD-Davao, or Chief, LT Audit Division shall: Verify the collection/payment of the internai revenue taxes, rt any, against the BIR-ITS Collections and Bank Reconciliation System (CBR) and shall affix his/her signature on the CBR payment verification printout before the eCAR is issued. In case data is not uploaded in the said system within five (5) days from the date of paymenf the concerned Revenue Officers (ROs) may verify through Batch Control Sheet (BCS)provided by the Authorized Agent Banks (AABs). For taxpayers availing of the fast lane, the Chief, Collection Section shall ensure the verification of payment through the copies of Revenue Official Receipts (ROR) and deposit slip duly stamped "received" by the Authorized Covernment Depository Bank (AGDB) with the corresponding details of payment as provided by the authorized Revenue Collection Officer (RCO). All revenue issuances or portions thereof which are inconsistent herewith are hereby amended, modified or repealed accordingly. This Order shall take effect immediately. J#q^AY&\ CAESAR. R. DULAf I-3lapnrd Commissioner of Internal Revenue 022218

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