December 16, 2015

BANK BULLETIN NO. 18-15

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of Payment Form 0605 without the Required

Approval or Signature of Authorized BIR Personnel

It has come to the attention of this Office that some Authorized Agent
Banks (AABs) require that BIR Form 0605 should bear the signature of or
approval by the authorized revenue officers/officials of Revenue District Office
(RDO) prior to the acceptance of voluntary payment of deficiency taxes by the
concerned taxpayers under the jurisdiction of the RDO. The same practice has
likewise been observed on payments for registration fees and other voluntary
payments of other taxes and fees using the same payment form to the
inconvenience of the taxpaying public.

In view thereof, it is hereby directed that the said practice be discontinued

immediately and, thereafter, all payments for whatever purpose, using BIR
Payment Form 0605, shall be accepted without the prior signature of or approval
by the authorized concerned revenue officers/officials of RDO having jurisdiction
over the concerned taxpayer.

Please be guided accordingly.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 November 26, 2015

BANK BULLETIN NO. 17-15

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Calasiao, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF CALASIAO, 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 the Philippine Deposit Insurance Corporation
(PDIC) dated November 16, 2015 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 1877 dated November 13, 2015 which
prohibited RURAL BANK OF CALASIAO, INC. with Office address at
RBCAL Bldg., Poblacion East, Calasiao, Pangasinan 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

September 23, 2015

BANK BULLETIN NO. 16-15

TO : All BIR Authorized Agent Banks

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 SUBJECT : Xavier-Punla Rural Bank, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept XAVIER-PUNLA 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 the Philippine Deposit Insurance Corporation
(PDIC) dated August 24, 2015 informing the Bureau of Internal Revenue of the
issuance of Monetary Board Resolution No. 1306 dated August 20, 2015 which
prohibited XAVIER-PUNLA RURAL BANK, INC. with Office address at
Poblacion, Pangantucan, Bukidnon 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

September 11, 2015

BANK BULLETIN NO. 15-15

TO : All BIR Authorized Agent Banks

SUBJECT : Non-Acceptance of Checks/Drawn Checks from All

Authorized Agent Banks (AABs)

Effective immediately, all Authorized Agent Banks (AABs) are hereby

advised not to accept checks, as well as taxpayer's checks drawn from the lists of
banks that were ordered closed from January, 2014 to June 30, 2015 (please see
Annex "A-1" and Annex "A-2"), as per reports from the Philippine Deposit
Insurance Corporation (PDIC), in payment of internal revenue taxes.

Further, per Monetary Board Resolutions of the Bangko Sentral ng Pilipinas

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 (BSP), the said banks and their branches are prohibited from doing business in the
Philippines and have all been placed under receivership with PDIC as the
designated Receiver.

All internal revenue officials and employees concerned are hereby enjoined
to give this Bank Bulletin as wide a publicity as possible. HTcADC

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

ANNEX A-1

CLOSED BANKS UNDER PDIC RECEIVERSHIP AND LIQUIDATION

(Chronologically Arranged)
Name of Closed Banks Monetary Board Date of PDIC BIR-Bank Bulletin
Resolution Letter
No. Date Number

1 Silangan Savings and Loan Bank, Inc. 36-A 01/09/14 01/10/14 2014-01

2 Rural Bank of Reina Mercedes (Isabela), Inc. 204 02/07/14 02/10/14 2014-07

3 Rural Bank of Montevista (Davao Del Norte), Inc. 407 03/06/14 03/07/14 2014-09

4 Gulf Bank (Rural Bank of Lingayen, Inc.) 543 04/03/14 04/04/14 2014-11

5 Rural Bank of Pres. M.A. Roxas (Zamboanga Del 464 03/20/14 03/21/14 2014-12
Norte), Inc.

6 Cavite Rural Banking Corporation 706.A 05/09/14 05/09/14 2014-13

7 Asian Consumers Bank (A Rural Bank), Inc. 981 06/26/14 06/27/14 2014-15

9 Banco Carmona, Inc. A Rural Bank 1181.A 08/01/14 08/04/14 2014-16

*(
1)

8 Rural Bank of Oroquietan (Misamis Occidental), Inc. 1143 07/21/14 07/22/14 2014-18

10 Rural Bank of Padre Burgos (Southern Leyte), Inc. 1392.A 09/12/14 09/15/14 2014-19

11 Rural Bank of Lobo, Inc. 1438 09/18/14 09/19/14 2014-20

12 Fil-Agro Rural Bank, Inc. 1486 09/25/14 09/26/14 2014-21

13 Cooperative Bank of Tarlac, Inc. 1685 10/24/14 10/24/14 2014-22

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14 Synergy Rural Bank, Inc. 1753.A 11/06/14 11/07/14 2014-24

15 Rural Bank of Burauen 1922 12/04/14 12/10/14 2014-25

16 Community Bank (Rural Bank of Alfonso, Inc.) 284 02/26/15 02/27/15 2015-04

17 Rural Bank of Magsingal (Ilocos Sur), Inc. 331.B 03/05/15 03/06/15 2015-07

18 Rural Bank of Labrador (Pangasinan), Inc. 596 04/16/15 04/16/15 2015-08

19 Community Rural Bank of Magsaysay (Davao del 716 05/07/15 05/08/15 2015-09
Sur), Inc.

20 Rural Bank of Sta. Magdalena (Sorsogon), Inc. 756.A 05/14/15 05/15/15 2015-10

21 Surigaonon Rural Banking Corporation 634 04/23/15 04/24/15 2015-11

22 Siargao Bank (A Rural Bank), Inc. 919.B 06/11/15 06/15/15 2015-12

23 Rural Bank of Taysan (Batangas), Inc. 1001.B 06/26/15 06/29/15 2015-13

ANNEX A-2

CLOSED BANKS UNDER PDIC RECEIVERSHIP AND LIQUIDATION

(Alphabetically Arranged)
Name of Closed Banks Monetary Board Date of PDIC Bank Bulletin Is
Resolution Letter
No. Date Number

1 Asian Consumers Bank (A Rural Bank), Inc. 981 06/26/14 06/27/14 2014-15

2 Banco Carmona, Inc. A Rural Bank 1181.A 08/01/14 08/04/14 2014-16

3 Cavite Rural Banking Corporation 706.A 05/09/14 05/09/14 2014-13

4 Community Bank (Rural Bank of Alfonso, Inc.) 284 02/26/15 02/27/15 2015-04

5 Community Rural Bank of Magsaysay (Davao del 716 05/07/15 05/08/15 2015-09
Sur), Inc.

6 Cooperative Bank of Tarlac, Inc. 1685 10/24/14 10/24/14 2014-22

7 Fil-Agro Rural Bank, Inc. 1486 09/25/14 09/26/14 2014-21

8 Gulf Bank (Rural Bank of Lingayen, Inc.) 543 04/03/14 04/04/14 2014-11

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 9 Rural Bank of Burauen 1922 12/04/14 12/10/14 2014-25

10 Rural Bank of Labrador (Pangasinan), Inc. 596 04/16/15 04/16/15 2015-08

11 Rural Bank of Lobo, Inc. 1438 09/18/14 09/19/14 2014-20

12 Rural Bank of Magsingal (Ilocos Sur), Inc. 331.13 03/05/15 03/06/15 2015-07

13 Rural Bank of Montevista (Davao Del Norte), Inc. 407 03/06/14 03/07/14 2014-09

14 Rural Bank of Oroquieta (Misamis Occidental), Inc. 1143 07/21/14 07/22/14 2014-18

15 Rural Bank of Padre Burgos (Southern Leyte), Inc. 1392.A 09/12/14 09/15/14 2014-19

16 Rural Bank of Pres. M.A. Roxas (Zamboanga Del 464 03/20/14 03/21/14 2014-12
Norte)

17 Rural Bank of Reina Mercedes (Isabela), Inc. 204 02/07/14 02/10/14 2014-07

18 Rural Bank of Sta. Magdalena (Sorsogon), Inc. 756.A 05/14/15 05/15/15 2015-10

19 Rural Bank of Taysan (Batangas), Inc. 1001.B 06/26/15 06/29/15 2015-13

20 Siargao Bank (A Rural Bank), Inc. 919.B 06/11/15 06/15/15 2015-12

21 Silangan Savings and Loan Bank, Inc. 36-A 01/09/14 01/10/14 2014-01

22 Surigaonon Rural Banking Corporation 634 04/23/15 04/24/15 2015-11

23 Synergy Rural Bank, Inc. 1753.A 11/06/14 11/07/14 2014-24

August 24, 2015

BANK BULLETIN NO. 14-15

TO : All BIR Authorized Agent Banks

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 SUBJECT : Farmers' Rural Bank, Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept FARMERS' 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 the Philippine Deposit Insurance Corporation (PDIC) dated
August 14, 2015 informing the Bureau of Internal Revenue of the issuance of
Monetary Board Resolution No. 1266.B dated August 14, 2015 which prohibited
FARMERS' RURAL BANK, INC. with head office address at Rizal St., Lian,
Batangas from doing business in the Philippines and placed the same under
receivership with the PDIC as the designated Receiver. CAIHTE

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

July 10, 2015

BANK BULLETIN NO. 13-15

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Taysan (Batangas), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF TAYSAN (BATANGAS), 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 the Philippine Deposit Insurance
Corporation (PDIC) dated June 29, 2015 informing the Bureau of Internal Revenue
of the issuance of Monetary Board Resolution No. 1001.B dated June 26, 2015
which prohibited RURAL BANK OF TAYSAN (BATANGAS), INC. with

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 office address at J. P. Rizal St., Brgy. Poblacion East, Taysan, Batangas 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

July 6, 2015

BANK BULLETIN NO. 12-15

TO : All BIR Authorized Agent Banks

SUBJECT : Siargao Bank (A Rural Bank), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept SIARGAO BANK (A 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 the Philippine Deposit Insurance
Corporation (PDIC) dated June 15, 2015 informing the Bureau of Internal Revenue
of the issuance of Monetary Board Resolution No. 919.B dated June 11, 2015
which prohibited SIARGAO BANK (A RURAL BANK), INC. with head office
address at 03406 Jose C. Sering Building, Borromeo St., Surigao City from doing
business in the Philippines and placed the same under receivership with the PDIC
as the designated Receiver. DETACa

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

BANK BRANCH BANK ADDRESS

Dapa Brgy. 8, Dapa, Surigao del Norte

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 Mainit Palileo St., Mainit, Surigao del Norte

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

May 22, 2015

BANK BULLETIN NO. 11-15

TO : All BIR Authorized Agent Banks

SUBJECT : Surigaonon Rural Banking Corporation

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept SURIGAONON RURAL BANKING CORPORATION 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 the Philippine Deposit
Insurance Corporation (PDIC) dated April 24, 2015 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 634 dated
April 23, 2015 which prohibited SURIGAONON RURAL BANKING
CORPORATION with head office address at Cor. Rizal & Gimena Sts., Surigao
City from doing business in the Philippines and placed the same under receivership
with the PDIC as the designated Receiver.

The Bank has nine (9) branches located at the following addresses:

BANK BRANCH BANK ADDRESS

Butuan G/F E. Tan Realty Bldg., Villanueva St., Butuan City
Dapa-LCDP Office No. 174 corner Burgos & Gomez Sts., Dapa, Surigao
del Norte

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 General Luna Poblacion, General Luna, Brgy. 5, General Luna,
Surigao del Norte
Placer-OBO Rizal St., Magsaysay, Placer, Surigao del Norte
Surigao Main J.P. Rizal cor. Gimena Sts., Barrio Washington,
Surigao
City
Tubod-OBO Poblacion, Tubod, Surigao del Norte
Tacloban-LCDP Office 2nd Floor, Cabigon Bldg., Sen. Enage St., Tacloban
City
Cagayan de Oro-LCDP G/F Phil. 1st Insurance Bldg., Aguinaldo cor. JR
Borja,
Office Cagayan de Oro City
Davao-LCDP Office Door 3, Heavenbount Realty Corp. Bldg. J.P.
Cabaguio
Ave., Davao City

For your guidance and strict compliance. HTcADC

(SGD.) LILIA C. GUILLERMO

Deputy Commissioner
Information Systems Group
Officer-in-Charge

May 22, 2015

BANK BULLETIN NO. 10-15

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Sta. Magdalena (Sorsogon), Inc.

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 Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF STA. MAGDALENA (SORSOGON), 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 the Philippine
Deposit Insurance Corporation (PDIC) dated May 15, 2015 informing the Bureau
of Internal Revenue of the issuance of Monetary Board Resolution No. 756.A
dated May 14, 2015 which prohibited RURAL BANK OF STA. MAGDALENA
(SORSOGON), INC. with office address at Barangay 3, Poblacion, Sta.
Magdalena, Sorsogon from doing business in the Philippines and placed the same
under receivership with the PDIC as the designated Receiver. CAIHTE

For your guidance and strict compliance.

(SGD.) LILIA C. GUILLERMO

Deputy Commissioner
Information Systems Group
Officer-in-Charge

May 15, 2015

BANK BULLETIN NO. 09-15

TO : All BIR Authorized Agent Banks

SUBJECT : Community Rural Bank of Magsaysay (Davao Del Sur),

Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept COMMUNITY RURAL BANK OF MAGSAYSAY (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 the
Philippine Deposit Insurance Corporation (PDIC) dated May 8, 2015 informing the
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 Bureau of Internal Revenue of the issuance of Monetary Board Resolution No. 716
dated May 7, 2015 which prohibited COMMUNITY RURAL BANK OF
MAGSAYSAY (DAVAO DEL SUR), INC. with Head office address at Roxas
Blvd., Magsaysay, Davao del 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

April 21, 2015

BANK BULLETIN NO. 08-15

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Labrador (Pangasinan), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF LABRADOR (PANGASINAN), 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 the Philippine Deposit
Insurance Corporation (PDIC) dated April 16, 2015 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 596 dated
April 16, 2015 which prohibited RURAL BANK OF LABRADOR
(PANGASINAN), INC. with office address at Poblacion, Labrador, Pangasinan
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.

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 (SGD.) NELSON M. ASPE
Deputy Commissioner
Operations Group
Officer-in-Charge

March 30, 2015

BANK BULLETIN NO. 07-15

TO : All BIR Authorized Agent Banks

SUBJECT : Rural Bank of Magsingal (Ilocos Sur), Inc.

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept RURAL BANK OF MAGSINGAL (ILOCOS 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 the Philippine Deposit
Insurance Corporation (PDIC) dated March 06, 2015 informing the Bureau of
Internal Revenue of the issuance of Monetary Board Resolution No. 331.13 dated
March 5, 2015 which prohibited RURAL BANK OF MAGSINGAL (ILOCOS
SUR), INC. with office address at San Vicente, Magsingal, Ilocos Sur from doing
business in the Philippines and placed the same under receivership with the PDIC
as the designated Receiver. aScITE

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 April 17, 2015

BANK BULLETIN NO. 06-15

TO : All BIR Authorized Agent Banks

SUBJECT : Acceptance of BIR Forms/Returns

This Office has been informed that some Authorized Agent Banks (AABs)
are not accepting returns filed by the taxpayers for reasons that these returns are
not filed electronically or with incomplete attachments.

In this connection, all AABs are hereby advised to accept all tax payments
being made by the taxpayers using either BIR official printed forms, copies of
system-generated Filing Reference Numbers (FRNs),
photocopied/computer-generated or electronically filed tax returns whether or not
these are accompanied with complete attachments.

This Bureau will be the one to impose whatever appropriate penalties

incident to the violations that may be committed by taxpayers. DETACa

(SGD.) LILIA C. GUILLERMO

Deputy Commissioner
Information Systems Group
Officer-in-Charge

March 18, 2015

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 BANK BULLETIN NO. 05-15

TO : All BIR Authorized Agent Banks

SUBJECT : Notification on Any Computer System Upgrade and/or

Change

It has been observed that there are Authorized Agent Banks (AABs) that
upgraded/replaced their computer systems without first informing this Bureau prior
to implementation. This practice often results to the disruptions in the tax
collection service of the AABs to the taxpayers, submission of collection reports to
this Bureau, and remittance of collections to the Bureau of Treasury (BTr) more
especially during the period of migration to the new computer system and upon its
implementation.

Relative thereto, all AABs are hereby advised to notify the Bureau of any
planned upgrade/change on computer system prior to the development and/or
implementation to avoid problems that may be encountered in the future when the
same are being implemented.

For any system change or upgrade, please inform this Bureau, thru the
Assistant Commissioner, Collection Service at Room 504, 5th Floor, BIR-NOB,
Agham Road, Diliman, Quezon City with telephone numbers, 927-9277/926-5797
and the Assistant Commissioner, Information Systems Project Management
Service at Room 308, Revenue Computer Center Bldg., BIR-National Office
Compound, Diliman, Quezon City with telephone number 928-3225.

For the guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 March 24, 2015

BANK BULLETIN NO. 04-15

TO : All BIR Authorized Agent Banks

SUBJECT : Community Bank (Rural Bank of Alfonso, Inc.)

Effective immediately, all Authorized Agent Banks are hereby advised not
to accept COMMUNITY BANK (RURAL BANK OF ALFONSO, 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 the Philippine
Deposit Insurance Corporation (PDIC) dated February 27, 2015 informing the
Bureau of Internal Revenue of the issuance of Monetary Board Resolution No. 284
dated February 26, 2015 which prohibited COMMUNITY BANK (RURAL
BANK OF ALFONSO, INC.) with Office Address at Mabini St. Town Plaza,
Alfonso, Cavite from doing business in the Philippines and placed the same under
receivership with the PDIC as the designated Receiver. aDSIHc

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

BRANCH ADDRESS

Biñan #12 Malvar St., City of Biñan, Laguna

Gen. Aguinaldo Real St., Poblacion II, Gen. Emilio Aguinaldo, Cavite

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

March 9, 2015

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 BANK BULLETIN NO. 03-15

TO : All BIR Authorized Agent Banks

SUBJECT : Implementation of Certain Policies in the Acceptance of

Income Tax Returns during the 2015 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,
2015:

1. Extension of banking hours for acceptance of tax payments up

to 5:00 o'clock in the afternoon;

2. Opening of bank operations for two (2) Saturdays prior to April

15, 2015 (i.e., March 28 and April 11, 2015) pursuant to Bank
Bulletin No. 2015-02 dated February 2, 2015; and

3. Opening of additional counters and assignment of additional

personnel to ensure prompt 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 March 28, 2015 up to April 15, 2015:

1. All income tax returns accepted on March 28, 2015 and April
11, 2015 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, March 30, 2015 and
April 13, 2015, respectively. The remittance of the tax
collections and the submission of the BCS, together with the
supporting income tax returns and supporting attachments, shall
be in accordance with the existing procedures. ATICcS

2. Two or more checks and/or 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

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 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 that:

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 return, whether
or not the taxpayer is under the jurisdiction of a regional
office with Document Processing Division (DPD). Any
copy 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 covered
by BIR Form No. 1702, 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);

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. ETHIDa

4. All AABs shall ensure that the pertinent portion of the income
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 out and signed by the taxpayer or his/her/its
duly authorized representative; provided, further, that the said
income tax forms are printed in the format prescribed in
Revenue Memorandum Order No. 24-2013 dated September 11,
2013 [printed in folio size bond paper (8.5" x 13") for all tax
forms except for the annual income tax returns (BIR Form
Nos. 1700, 1701 and 1702) which shall be printed using the
A4 size bond paper (8.27" x 11.69"); portrait
orientation/layout; and page set up margins shall be Left:
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 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. 2015-02 issued on February 2, 2015,

for the extension of the banking hours up to 5:00 PM for
the period April 1 to April 15, 2015. 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.

7. All AABs are also reminded on the following AAB obligations

provided in the Memorandum of Agreement among the AAB,
the BIR and the Bureau of Treasury:

7.1. Not to set up limits as to the number of tax forms and

taxpayers to be serviced;

7.2. Not to designate any particular hour/day for the

acceptance of tax payments during the regular and/or
extended banking hours; and

7.3. Not to require opening of deposit/accounts as a

pre-requisite in accepting tax payments.

8. Pursuant to Revenue Memorandum Circular No. 15-2014 dated

March 3, 2014, all AABs are reminded that the filing anywhere
of the Annual Income Tax Returns (BIR Form Nos. 1700 and
1701) as well as the payment of taxes due thereon of the
following government officials and employees shall no longer
be allowed:

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

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

8.3. Public School Teachers/Professors/Instructors.

Please be reminded that equal treatment for filing and paying taxpayers,

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

For the guidance and strict compliance of all concerned.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

February 2, 2015

BANK BULLETIN NO. 02-15

TO : All Authorized Agent Banks

SUBJECT : Acceptance of Tax Returns/Payments of Internal Revenue

Taxes by Authorized Agent Banks (AABs) on March 28,
2015 and April 11, 2015, Saturdays, and Extension of
Banking Hours up to 5:00 P.M. for the period April 1 to
April 15, 2015

In accordance with the provisions of the Memorandum of Agreement

executed by the Authorized Agent Banks (AABs), the Bureau of Internal Revenue
(BIR) and the Bureau of Treasury (BTR), 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

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 immediately prior to April 15, 2015 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 March 28, 2015, since
April 4 falls on a Black Saturday, and April 11, 2015, and to extend banking hours
up to 5:00 P.M. for the period April 1 to April 15, 2015 for purposes of accepting
tax payments. AIDSTE

For your guidance and strict compliance.

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

January 13, 2015

BANK BULLETIN NO. 01-15

TO : All BIR Authorized Agent Banks

SUBJECT : Extension of Deadline in the Acceptance of Tax Returns

and Payment of Internal Revenue Taxes of Taxpayers
under the Revenue District/Large Taxpayers Offices in the
National Capital Region Pursuant to Proclamation No.
936, as well as in Tacloban City Pursuant to Local
Executive Order No. 15-01-001

In view of the visit of the Pope, the Head of State of the Vatican City and
pursuant to Proclamation No. 936, January 15, 16 and 19, 2015 have been declared
as special non-working holidays in the National Capital Region.

In this regard, the deadline for the filing of all tax returns and payment of
taxes that are due on January 15 and 16, 2015 has been extended to January 20,

Copyright 2017 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2017 21
 2015.

All Authorized Agent Banks are hereby advised to accept tax

payments/e-payments from the taxpayers under the jurisdiction of the following
Revenue District and Large Taxpayers Offices without imposing penalties for their
tax returns filed with January 15 and 16, 2015 due dates provided that they file and
pay the same on or before January 20, 2015: SDAaTC

Revenue Region (RR) Revenue District Office (RDO)

RR 5-Caloocan RDO 24-Valenzuela City

RDO 26-Malabon/Navotas

RDO 27-Caloocan

RR 6-Manila RDO 29-Tondo/San Nicolas

RDO 30-Binondo

RDO 31-Sta. Cruz

RDO 32-Sampaloc/Sta. Mesa/San

Miguel/Quiapo

RDO 33-Ermita/Intramuros/Malate

RDO 34-Paco/Pandacan/Sta. Ana

RR 7-Quezon City RDO 28-Novaliches

RDO 38-North, Quezon City

RDO 39-South, Quezon City

RDO 40-Cubao, Quezon City

RDO 41-Mandaluyong

RDO 42-San Juan

RDO 43-A-East Pasig

RDO 43-B-West Pasig

RDO 45-Marikina

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 RR 8-Makati City RDO 44-Taguig/Pateros

RDO 47-East Makati

RDO 48-West Makati

RDO 49-North Makati

RDO 50-South Makati

RDO 51-Pasay City

RDO 52-Parañaque City

RDO 53-A-Las Piñas City

RDO 53-B-Muntinlupa City

Large Taxpayers Offices RDO 116-Regular LT Audit Division I

RDO 125-Regular LT Audit Division II

RDO 126-Regular LT Audit Division III

RDO 121-Excise LT Audit Division I

RDO 124-Excise LT Audit Division II

RDO 122-LTDO Makati

Likewise, pursuant to Executive Order No. 15-01-001 of the Office of the

City Mayor of Tacloban City, all Authorized Agent Banks are hereby advised to
accept payments/e-payments from the taxpayers under the jurisdiction of RDO No.
88-Tacloban City without imposing penalties for their tax returns with January 15
and 16, 2015 due dates provided that they file and pay the same on or before
January 19, 2015.

For your guidance and strict compliance. AaCTcI

(SGD.) KIM S. JACINTO-HENARES

Commissioner of Internal Revenue

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 Endnotes

1 (Popup - Popup)
* Note from the Publisher: Copied verbatim from the official copy.

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