November 15, 2018
REVENUE MEMORANDUM ORDER NO. 056-18
TO | : | All Internal Revenue Officers, Employees and Others Concerned |
SUBJECT | : | Amending Further Section IV.C.4 of Revenue Memorandum 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 IV.C.4 of Revenue Memorandum Order (RMO) No. 22-2016, as amended by RMO No. 21-2018, which shall now read as follows: EHaASD
C.4 The Chief, Collection Section of the RDO/LTD-Cebu/LTD-Davao, or Chief, LT Audit Division shall:
Verify the collection/payment of the internal revenue taxes, if 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 payment, 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...