November 13, 2013

BANK BULLETIN NO. 25-13

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of Out-of-District Tax Returns from Taxpayers

Registered under Revenue District Office Nos. 88-Tacloban
City and 89-Ormoc City

In view of the super typhoon "Yolanda" that devastated the cities of

Tacloban and Ormoc which also affected the operations of the Authorized Agent
Banks (AABs) located in these cities, taxpayers registered under the jurisdiction of
the said areas are having problems in filing their tax returns and payment of their
taxes. In order to address the concerns of these taxpayers, all AABs are hereby
advised on the following:

1. All AABs shall accept out-of-district tax returns by the

taxpayers registered under the following Revenue District
Offices:

a. RDO No. 88-Tacloban City

b. RDO No. 89-Ormoc City

2. The following procedures shall be observed in the receipt of tax

returns and tax payments from the above taxpayers:

a. Stamp the words "Out-of-District" on the face of the

return;

b. Batch all Out-of-District returns received, in accordance

with the existing revenue issuances, and prepare the
corresponding Batch Control Sheet (BCS)-A for pick up
by the representative of the Revenue District Office
(RDO) having jurisdiction over the collecting bank or by
the representative of the Regional Data Processing
Division (DPD). aDSIHc

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 c. Indicate the RDO Number of the accepting Bank Branch
in the required field of the Limited Bank Data Entry
System (LBDES) and NOT the RDO Number of the
taxpayer.

No penalties shall be imposed to the abovementioned taxpayers for filing

tax returns and paying the taxes due thereon at the wrong venue. No penalties shall
likewise be imposed to the concerned AABs for accepting the same.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

October 17, 2013

BANK BULLETIN NO. 23-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Hagonoy (Davao Del Sur), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF HAGONOY (DAVAO DEL SUR), INC. checks,
as well as taxpayers' checks drawn from the said Bank, in payment of internal
revenue taxes. This advisory is in view of the letter of Philippine Deposit Insurance
Corporation (PDIC) dated September 20, 2013 informing the Bureau of Internal
Revenue of the issuance of Monetary Board Resolution No. 1521.A dated
September 19, 2013 which prohibited RURAL BANK OF HAGONOY
(DAVAO DEL SUR), INC. with Office address at Guihing, Hagonoy, Davao del
Sur from doing business in the Philippines and placed the same under receivership
with the PDIC as the designated Receiver.

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 For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

October 7, 2013

BANK BULLETIN NO. 22-13

TO : All Authorized Agent Banks

SUBJECT : Availability of Electronic Bureau of Internal Revenue

Forms (eBIRForms)

All Authorized Agent Banks (AABs) are hereby advised on the issuance of
Revenue Memorandum Order (RMO) No. 24-2013 dated September 11, 2013
regarding the guidelines, policies and procedures on the use of Electronic Bureau
of Internal Revenue Forms (eBIRForms) in relation to Revenue Memorandum
Circular (RMC) No. 61-2012. The eBIRForms is available to the non-Electronic
Filing and Payment System (non-eFPS) filers and to Accredited Tax Agents
(ATAs) filing in behalf of their clients who are non-eFPS filers.

Only thirty-one (31) BIR Forms listed in "Annex A" of the said RMO shall
be initially available for use by the abovementioned filers or ATAs. Non-eFPS
filers or ATAs have the option to prepare and print the required tax returns using
offline eBIRForms System or to prepare and transmit online eBIRForms and print
only the Filing Reference Number (FRN) generated by the online eBIRForms
System. The printed eBIRForms or FRN shall be used as reference in paying the
taxes due thereon thru the AABs.

Relative thereto, all AABs receiving manual/over-the-counter payments

from taxpayers using eBIRForms are hereby instructed as follows:

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 1. Receive from the concerned taxpayers the printed copies of the
system-generated FRN Page or printed eBIRForms, and
corresponding deposit slip; ETHIDa

2. Accept payment and validate the submitted FRN or printed

eBIRForms, and deposit slip in accordance with existing
policies and procedures; and

3. Batch tax returns and encode tax payment data using the
Limited Data Entry System (LBDES), in accordance with
existing policies and procedures.

Please be guided accordingly.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

October 7, 2013

BANK BULLETIN NO. 21-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Sto. Tomas (Davao Del Norte), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF STO. TOMAS (DAVAO DEL NORTE), INC.
checks, as well as taxpayers' checks drawn from the said Bank, in payment of
internal revenue taxes. This advisory is in view of the letter of Philippine Deposit
Insurance Corporation (PDIC) dated September 16, 2013 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 1469 dated
September 13, 2013 which prohibited RURAL BANK OF STO. TOMAS
(DAVAO DEL NORTE), INC. with Head Office address at R. Magsaysay
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 Avenue, Sto. Tomas, Davao del Norte from doing business in the Philippines and
placed the same under receivership with the PDIC as the designated Receiver. The
Bank has two (2) branches, Braulio E. Dujali and Asuncion located at Poblacion,
Braulio E. Dujali and Poblacion, Asuncion, Davao del Norte, respectively. TIADCc

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

October 2, 2013

BANK BULLETIN NO. 20-13

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of Tax Returns and Payments of Taxpayers

under Revenue District Office (RDO) Nos. 93A-Zamboanga
City and 93B-Zamboanga, Sibugay

In view of the recent crisis that happened in Zamboanga City and pursuant
to Operations Memorandum No. 13-10-001 dated October 2, 2013, the deadlines
for the e-filing/filing and e-payment/payment of tax returns/taxes due by taxpayers
under the jurisdiction of RDO Nos. 93A-Zamboanga City and 93B-Zamboanga,
Sibugay, that are due from September 9 to October 1, 2013 have been extended
until October 4, 2013.

All Authorized Agent Banks are advised to accept the tax payments from
the taxpayers under the abovementioned RDOs, without imposing penalties to
taxpayers for filing of the tax returns and payment of the taxes due thereon.

For your guidance and strict compliance.

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 (SGD.) CELIA C. KING
Deputy Commissioner
Resource Management Group
Officer-in-Charge

September 25, 2013

BANK BULLETIN NO. 19-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of La Trinidad, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF LA TRININDAD, INC. checks, as well as
taxpayers' checks drawn from the said Bank, in payment of internal revenue taxes.
This advisory is in view of the letter of Philippine Deposit Insurance Corporation
(PDIC) dated August 20, 2013 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 1351 dated August 15, 2013 which
prohibited RURAL BANK OF LA TRININDAD, INC. with Head Office
address at Solis Bldg., JC 105, Km. 5, Pico, La Trinidad, Benguet from doing
business in the Philippines and placed the same under receivership with the PDIC
as the designated Receiver. The Bank has one (1) branch located at AB Fernandez
Ave., Dagupan City.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 August 8, 2013

BANK BULLETIN NO. 17-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of San Jose Del Monte, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF SAN JOSE DEL MONTE, INC. checks, as well
as taxpayers' checks drawn from the said Bank, in payment of internal revenue
taxes. This advisory is in view of the letter of Philippine Deposit Insurance
Corporation (PDIC) dated August 2, 2013 informing the Bureau of Internal
Revenue of the issuance of Monetary Board Resolution No. 1254 dated August 1,
2013 which prohibited RURAL BANK OF SAN JOSE DEL MONTE, INC.
with Head Office address at 204 Quirino Highway, Tungkong Mangga, San Jose
del Monte City, Bulacan from doing business in the Philippines and placed the
same under receivership with the PDIC as the designated Receiver.

The Bank has three (3) branches located at the following addresses:

Branch Address

Apalit McArthur Highway, San Vicente, Apalit, Pampanga

Meycauayan Lalcis Bldg., McArthur Highway, Calvario, City of

Meycauayan,
Bulacan

Sapang Palay Sampol, Sapang Palay, San Jose del Monte City, Bulacan

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue
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 July 22, 2013

BANK BULLETIN NO. 16-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of San Fernando (Cebu), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF SAN FERNANDO (CEBU), INC. checks, as well
as taxpayers' checks drawn from the said Bank, in payment of internal revenue
taxes. This advisory is in view of the letter of Philippine Deposit Insurance
Corporation (PDIC) dated July 5, 2013 informing the Bureau of Internal Revenue
of the issuance of Monetary Board Resolution No. 1087 dated July 4, 2013 which
prohibited RURAL BANK OF SAN FERNANDO (CEBU), INC. with Office
address at San Fernando, Cebu from doing business in the Philippines and placed
the same under receivership with the PDIC as the designated Receiver.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 July 17, 2013

BANK BULLETIN NO. 15-13

TO : All BIR Authorized Agent Banks

SUBJECT : Quezon Traders Rural Bank of Candelaria, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept QUEZON TRADERS RURAL BANK OF CANDELARIA, INC.
checks, as well as taxpayers' checks drawn from the said Bank, in payment of
internal revenue taxes. This advisory is in view of the letter of Philippine Deposit
Insurance Corporation (PDIC) dated July 12, 2013 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 1122 dated
July 11, 2013 which prohibited QUEZON TRADERS RURAL BANK OF
CANDELARIA, INC. with Office address at Cabunag St., Pahinga I, Poblacion,
Candelaria, Quezon from doing business in the Philippines and placed the same
under receivership with the PDIC as the designated Receiver. acEHCD

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

July 15, 2013

BANK BULLETIN NO. 14-13

TO : All BIR Authorized Agent Banks

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 SUBJECT : Rural Bank of Borongan (Eastern Samar), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF BORONGAN (EASTERN SAMAR), INC.
checks, as well as taxpayers' checks drawn from the said Bank, in payment of
internal revenue taxes. This advisory is in view of the letter of Philippine Deposit
Insurance Corporation (PDIC) dated June 17, 2013 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 962.A dated
June 14, 2013 which prohibited RURAL BANK OF BORONGAN (EASTERN
SAMAR), INC. with Office address at Corner J. Bocar and Cardona Sts., City of
Borongan, Eastern Samar from doing business in the Philippines and placed the
same under receivership with the PDIC as the designated Receiver. EcTCAD

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

June 26, 2013

BANK BULLETIN NO. 13-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Naval, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF NAVAL, INC. checks, as well as taxpayers' checks
drawn from the said Bank, in payment of internal revenue taxes. This advisory is in
view of the letter of Philippine Deposit Insurance Corporation (PDIC) dated May
30, 2013 informing the Bureau of Internal Revenue of the issuance of Monetary
Board Resolution No. 866.A dated May 30, 2013 which prohibited RURAL

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 BANK OF NAVAL, INC. with Office address at P. Burgos St., Naval, Biliran,
Leyte from doing business in the Philippines and placed the same under
receivership with the PDIC as the designated Receiver.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

June 19, 2013

BANK BULLETIN NO. 12-13

TO : All BIR Authorized Agent Banks

SUBJECT : Cooperative Rural Bank of Bulacan

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept COOPERATIVE RURAL BANK OF BULACAN checks, as well as
taxpayers' checks drawn from the said Bank, in payment of internal revenue taxes.
This advisory is in view of the letter of Philippine Deposit Insurance Corporation
(PDIC) dated May 24, 2013 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 823.A dated May 23, 2013 which
prohibited COOPERATIVE RURAL BANK OF BULACAN with Head Office
address at Banga I, Plaridel, Bulacan from doing business in the Philippines and
placed the same under receivership with the PDIC as the designated Receiver. The
Bank has seventeen (17) branches in various locations as per attached list. CAIHTE

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue
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 ATTACHMENT

COOPERATIVE RURAL BANK OF BULACAN

(H.O.-Banga I, Plaridel, Bulacan)

List of Branches

Branch Address
1. Angat San Roque, Angat, Bulacan
2. Balagtas San Juan, Balagtas, Bulacan
3. Baliuag Baliuag, Bulacan
4. Bocaue Binang II, Bocaue, Bulacan
5. Bulacan Bambang, Bulacan, Bulacan
6. Cainta Bonifacio Ave., Brgy. Sto. Domingo, Cainta,
Rizal
7. Makati Sen. Gil Puyat Avenue, Brgy. Palanan, Makati
City
8. Malolos Capitol Grounds, Malolos City, Bulacan
9. Malolos-Cabanas Longos, Malolos City
10. Meycuayan Calvario, City of Meycuayan, Bulacan
11. Paombong Brgy. Sto. Niño, Paombong, Bulacan
12. Pulilan Paltao, Pulilan, Bulacan
13. San Jose del Monte Tungkong Mangga, San Jose del Monte City,
City Bulacan
14. San Miguel Tigpalas, San Miguel, Bulacan
15. Sta. Maria Sta. Maria, Bulacan
16. Sta. Rosa Brgy. Tagapo, City of Sta. Rosa, Laguna
17. Urdaneta Urdaneta City, Pangasinan

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 April 16, 2013

BANK BULLETIN NO. 11-13

TO : All BIR Authorized Agent Banks

SUBJECT : La Consolacion Rural Bank, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept LA CONSOLACION RURAL BANK, INC. checks, as well as
taxpayers' checks drawn from the said Bank, in payment of internal revenue taxes.
This advisory is in view of the letter of Philippine Deposit Insurance Corporation
(PDIC) dated March 15, 2013 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 417.A dated March 15, 2013 which
prohibited LA CONSOLACION RURAL BANK, INC. with Office address at
G/F CCP Bldg., National Highway, Landayan, San Pedro, Laguna, from doing
business in the Philippines and placed the same under receivership with the PDIC
as the designated Receiver. aScITE

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

April 8, 2013

BANK BULLETIN NO. 10-13

TO : All BIR Authorized Agent Banks

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 SUBJECT : Rural Bank of Kinogitan (Misamis Oriental), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF KINOGITAN (MISAMIS ORIENTAL), INC.
checks, as well as taxpayers' checks drawn from the said Bank, in payment of
internal revenue taxes. This advisory is in view of the letter of Philippine Deposit
Insurance Corporation (PDIC) dated March 27, 2013 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 508.B dated
March 26, 2013 which prohibited RURAL BANK OF KINOGITAN (MISAMIS
ORIENTAL), INC. with Office address at Kinogitan, Misamis Oriental, from
doing business in the Philippines and placed the same under receivership with the
PDIC as the designated Receiver. DETACa

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

March 29, 2013

BANK BULLETIN NO. 09-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Buenavista (Agusan Del Norte), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF BUENAVISTA (AGUSAN DEL NORTE), INC.
check, as well as taxpayers' checks drawn from the said Bank, in payment of
internal revenue taxes. This advisory is in view of the letter of Philippine Deposit
Insurance Corporation (PDIC) dated March 05, 2013 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 377 dated

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 March 04, 2013 which prohibited RURAL BANK OF BUENAVISTA
(AGUSAN DEL NORTE), INC. with Head Office address at Buenavista, Agusan
del Norte, from doing business in the Philippines and placed the same under
receivership with the PDIC as the designated Receiver. The Bank has one (1)
branch located at San Francisco, Agusan Del Sur. HEITAD

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

March 21, 2013

BANK BULLETIN NO. 08-13

TO : All BIR Authorized Agent Banks

SUBJECT : Implementation of Certain Policies in the Acceptance of

Income Tax Returns during the Income Tax Filing Period

In response to the needs of the taxpaying public during this income tax
filing season, all Authorized Agent Banks of the Bureau of Internal Revenue
(BIR-AABs) must undertake the following interim measures from April 1 to 15,
2013:

1. Extension of banking hours for tax payments; and

2. Assignment of additional personnel and opening of additional

counters to ensure servicing of all taxpayers.

Likewise, in order to streamline front-end processing and speed up the

transaction processing time, the BIR allows the following simplified policies and
procedures which shall also be in effect from April 1, 2013 up to April 15, 2013:

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 1. All income tax returns accepted on April 6, 2013 and April 13,
2013 shall be validated on the date of actual collection but the
same shall be reported in the Batch Control Sheet (BCS) as
collection for the following working day, April 8, 2013 and
April 15, 2013 respectively. The remittance of the tax
collections and the submission of the BCS, together with the
supporting tax returns and supporting attachments shall be in
accordance with the existing procedures.

2. Two or more checks and/or a combination of cash and check/s

may be accepted in payment for a single tax liability, provided
that the said checks are in accordance with the provisions of
Revenue Regulations No. 16-2002.

3. Pursuant to Revenue Memorandum Order (RMO) No. 6-2010

dated January 19, 2010, as amended by RMO No. 13-2010
dated February 3, 2010, and RMO No. 13-2011 dated March
16, 2011, all AABs are reminded on the following: aDSIHc

3.1. All AABs shall receive the income tax returns by

stamping the official receiving seal on the space
provided for in the three (3) copies of the returns. Any
copies of the return in excess of three (3) copies shall not
be stamped "RECEIVED" by the AAB. However, in the
case of corporations and other juridical persons, there
shall be stamped "RECEIVED" in at least two (2) extra
copies of the audited financial statements for filing with
the Securities and Exchange Commission (SEC).

On the other hand, all AABs under the physical

jurisdiction of Revenue Region (RR) No. 2-Cordillera
Administrative Region (CAR), RR No. 5-Caloocan City,
RR No. 7-Quezon City and RR No. 9-San Pablo City
shall receive and stamp only two (2) copies of the
income tax returns pursuant to Operations Memorandum
Nos. 12-02-005, 12-02-006 and 12-11-002 dated
February 8, 2012, February 9, 2012 and October 22,
2012, respectively. The original copy thereof shall be the
BIR/RDO's copy while the duplicate is the taxpayer's
copy.

For the information and guidance of all the concerned

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 AABs, the following are the Revenue District Offices
(RDOs) under the abovementioned revenue regions:

Revenue Region No. 2-CAR:

RDO No. 7-Bangued, Abra

RDO No. 8-Baguio City
RDO No. 9-La Trinidad, Benguet
RDO No. 10-Bontoc, Mt. Province
RDO No. 11-Tabuk, Kalinga
RDO No. 12-Lagawe, Ifugao

Revenue Region No. 5-Caloocan City

RDO No. 24-Valenzuela City

RDO No. 25A-Plaridel, Bulacan
RDO No. 25B-Sta. Maria, Bulacan
RDO No. 26-Malabon/Navotas
RDO No. 27-Caloocan City

Revenue Region No. 7 - Quezon City

RDO No. 28-Novaliches

RDO No. 38-North Quezon City
RDO No. 39-South Quezon City
RDO No. 40-Cubao
RDO No. 41-Mandaluyong City
RDO No. 42-San Juan
RDO No. 43A-East Pasig
RDO No. 43B-West Pasig
RDO No. 45-Marikina City
RDO No. 46-Cainta-Taytay

Revenue Region No. 9-San Pablo City

RDO No. 54A-Trece Martirez City

RDO No. 54B-Bacoor, Cavite
RDO No. 55-San Pablo City
RDO No. 56-Calamba City, Laguna
RDO No. 57-Biñan, Laguna
RDO No. 58-Batangas City
RDO No. 59-Lipa City
RDO No. 60-Lucena City

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 RDO No. 61-Gumaca, Quezon
RDO No. 62-Boac, Marinduque
RDO No. 63-Calapan City, Oriental Mindoro

3.2. The attached financial statements to the income tax

returns shall be stamped received only on the page of the
Audit Certificate, the Balance Sheet and the Income
Statement pursuant to RMO No. 13-2010 and the
Memorandum of Agreement executed between the SEC
and the BIR on February 17, 2010. The other pages of
the financial statements and its attachments need not
anymore be stamped received. ATICcS

4. All AABs shall ensure that the tax returns and/or deposit slips
are machine-validated and the details of tax payments should be
clearly imprinted in all the copies thereof.

5. All AABs should accept photocopied or

electronic/computer-generated income tax returns, in lieu of the
officially printed forms, provided that the said forms are
originally filled up and signed by the taxpayer or his/her/its
duly authorized representative; provided further that the said
forms are printed as prescribed in Revenue Memorandum
Circular No. 61-2012 dated October 12, 2012 (printed in polio
size bond paper (8.5" x 13"), portrait orientation/layout and
page set up margins shall be Left: 0.146, Right: 0.148, Top:
0.14, Bottom: 0.14 inches)

6. All AABs are also reminded of the following Bank advisories:

6.1. Bank Bulletin No. 2013-03 issued on February 7, 2013,

for the extension of the banking hours up to 5:00 PM for
the period April 1 to April 15, 2013. All AABs shall not
refuse accepting tax payments from taxpayers who are
already within the banks' premises by the close of the
said extended banking hours during the said period.

6.2. Bank Bulletin No. 2009-23 issued on April 7, 2009,

relative to the acceptance and reporting of tax returns
filed with check payments made by the taxpayers after
the AAB's cut-off/clearing time.

Please be further reminded that equal treatment for filing and paying

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 taxpayers, whether or not they are regular clients of the receiving AAB branch,
shall at all times be observed.

For the guidance and strict compliance of all concerned.

KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

March 14, 2013

BANK BULLETIN NO. 07-13

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of Out-of-District Tax Returns for Calendar

Year 2012 Filed by Certain Government Officials and
Employees

Pursuant to Revenue Regulations No. 13-2010 dated November 25, 2010,

all Authorized Agent Banks (AABs) shall not accept out-of-district tax payments.
However, certain government officials and employees who, due to peculiar nature
of their work, may be assigned, transferred, detailed, seconded, or required to be
physically present in other places outside the jurisdiction of the Revenue District
Office (RDO) where they are registered. Most of these taxpayers are having
problems in filing income tax returns and payments of their taxes. For their
convenience and in order to address the concerns of these taxpayers, all Authorized
Agent Banks (AABs) are hereby advised on the following: TIADCc

1. AAB shall accept out-of-district income tax returns for CY

2012 (BIR Forms 1700 and 1701) filed on or before April 15,
2013 by the following government officials and employees:

a. Members of the Armed Forces of the Philippines (AFP);

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 b. Members of the Philippine National Police (PNP); and

c. Public School Teachers/Professors/Instructors.

The AAB shall request the abovementioned taxpayers to present

their valid official identifications or other documentary proofs
to show that they are actually members of the AFP, PNP or
Public School Teachers/Professors/Instructors.

2. The following procedures shall be observed in the receipt of

income tax returns and tax payments from the above
government officials and employees:

a. Stamp the words "Out-of-District" on the face of the

return;

b. Batch all Out-of-District returns received, in accordance

with the existing revenue issuances, and prepare the
corresponding Batch Control Sheet (BCS) — A for pick
up by the representative of the Revenue District Office
(RDO) having jurisdiction over the collecting bank or by
the representative of the Regional Data Processing
Division (DPD) for collecting banks under the
jurisdiction of the following Regional Offices:

Revenue Region No. 2-Cordillera Administrative

Region:

RDO No. 7-Bangued, Abra

RDO No. 8-Baguio City
RDO No. 9-La Trinidad, Benguet
RDO No. 10-Bontoc, Mt. Province
RDO No. 11-Tabuk, Kalinga
RDO No. 12-Lagawe, Ifugao

Revenue Region No. 5-Caloocan City

RDO No. 24-Valenzuela City

RDO No. 25A-Plaridel, Bulacan
RDO No. 25B-Sta. Maria, Bulacan
RDO No. 26-Malabon/Navotas
RDO No. 27-Caloocan City

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 Revenue Region No. 7-Quezon City

RDO No. 28-Novaliches

RDO No. 38-North Quezon City
RDO No. 39-South Quezon City
RDO No. 40-Cubao
RDO No. 41-Mandaluyong City
RDO No. 42-San Juan
RDO No. 43A-East Pasig
RDO No. 43B-West Pasig
RDO No. 45-Marikina City
RDO No. 46-Cainta-Taytay

Revenue Region No. 9-San Pablo City

RDO No. 54A-Trece Martirez City

RDO No. 54B-Bacoor, Cavite
RDO No. 55-San Pablo City
RDO No. 56-Calamba City, Laguna
RDO No. 57-Biñan, Laguna
RDO No. 58-Batangas City
RDO No. 59-Lipa City
RDO No. 60-Lucena City
RDO No. 61-Gumaca, Quezon
RDO No. 62-Boac, Marinduque
RDO No. 63-Calapan City, Oriental Mindoro; and

c. Indicate the RDO Number of the accepting Bank Branch

in the required field of the Limited Bank Data Entry
System (LBDES) and NOT the RDO Number of the
taxpayer. cSEDTC

No penalties shall be imposed to the abovementioned taxpayers for filing

income tax returns for CY 2012 and paying the taxes due thereon at the wrong
venue. No penalties shall likewise be imposed to the concerned AABs for
accepting the same.

For your guidance and strict compliance.

KIM S. JACINTO-HENARES
Commissioner of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 21
 February 18, 2013

BANK BULLETIN NO. 06-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Majayjay (Laguna), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF MAJAYJAY (LAGUNA), INC. checks, as well
as taxpayers' checks drawn from the said Bank, in payment of internal revenue
taxes. This advisory is in view of the letter of Philippine Deposit Insurance
Corporation (PDIC) dated February 8, 2013 informing the Bureau of Internal
Revenue of the issuance of Monetary Board Resolution No. 241.A dated February
7, 2013 which prohibited RURAL BANK OF MAJAYJAY (LAGUNA), INC.
with Head Office address at P. Zamora St., Majayjay, Laguna from doing business
in the Philippines and placed the same under receivership with the PDIC as the
designated Receiver.

The Bank has two (2) branches located at the following addresses:

BRANCH ADDRESS

Plaza Rizal (E.O.) J.P. Rizal St., Majayjay, Laguna

Nagcarlan Nagcarlan, Laguna

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 22
 February 18, 2013

BANK BULLETIN NO. 05-13

TO : All BIR Authorized Agent Banks

SUBJECT : Capitol City Bank, Inc. (A Rural Bank)

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept CAPITOL CITY BANK, INC. (A RURAL BANK) checks, as well as
taxpayers' checks drawn from the said Bank, in payment of internal revenue taxes.
This advisory is in view of the letter of Philippine Deposit Insurance Corporation
(PDIC) dated January 25, 2013 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 119.A dated January 24, 2013 which
prohibited CAPITOL CITY BANK, INC. (A RURAL BANK) with Head Office
address at Governor's Drive, Trece Martires City, Cavite from doing business in
the Philippines and placed the same under receivership with the PDIC as the
designated Receiver.

The Bank has three (3) branches located at the following addresses:
BRANCH ADDRESS
Trece Martires Trece Martires City, Cavite
Gen. Trias Brgy. Tejero, General Trias, Cavite
Alabang 1716 G/F Parktrade Center Bldg., Madrigal
Business Park, Investment Drive, Brgy.
Alabang, City of Muntinlupa

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 23
 February 12, 2013

BANK BULLETIN NO. 04-13

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Gainza (Camarines Sur), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF GAINZA (CAMARINES SUR), INC. checks, as
well as taxpayers' checks drawn from the said Bank, in payment of internal
revenue taxes. This advisory is in view of the letter of Philippine Deposit Insurance
Corporation (PDIC) dated February 1, 2013 informing the Bureau of Internal
Revenue of the issuance of Monetary Board Resolution No. 172 dated January 31,
2013 which prohibited RURAL BANK OF GAINZA (CAMARINES), INC.
with Office address at Poblacion, Gainza, Camarines Sur from doing business in
the Philippines and placed the same under receivership with the PDIC as the
designated Receiver.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 24
 February 7, 2013

BANK BULLETIN NO. 03-13

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of Tax Returns/Payments of Internal Revenue

Taxes by Authorized Agent Banks (AABs) on April 6, 2013
and April 13, 2013, Saturdays, and Extension of Banking
Hours up to 5:00 P.M. for the Period April 1 to 15, 2013

In accordance with the provisions of the Memorandum of Agreement

executed by the AABs, the Bureau of Internal Revenue and the Bureau of
Treasury, more particularly item 2.1.2 of the bank obligations which states that:

"The AAB shall:

1. ...

2. ...

2.1.1 . . .

2.1.2 To open bank operations two (2) Saturdays immediately

prior to April 15 of every year and extend banking
hours from 3:00 P.M. to 5: 00 P.M. from April 1 to
income tax payment deadline;"

All AABs are hereby reminded to accept tax payments on April 6, 2013 and April
13, 2013 and extend banking hours up to 5:00 P.M. for the period April 1 to 15,
2013 for purposes of accepting tax payments.

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 25