REVENUE REGULATIONS NO. 2-2017 issued on February 8, 2017 amends Revenue Regulations (RR) No. 3-2016 particularly on when the payment of taxes through credit/debit/prepaid card is deemed made and the liability of the Authorized Agent Bank (AAB)- Acquirer in case of non-payment. The payment of taxes through credit/debit/prepaid card shall be deemed made on the date and time appearing in the system-generated payment confirmation receipt issued to the taxpayercardholder by the AAB-Acquirer. In case of late remittance or non-remittance of taxes to the BIR, despite the timely issuance of a valid confirmation receipt by the AAB-Acquirer to the taxpayer-cardholder, the liability to pay the tax rests upon the AAB-Acquirer considering that from the time of issuance of a valid confirmation receipt to the taxpayer-cardholder, the AAB-Acquirer becomes the trustee of the government with the obligation to remit the payment to the BIR on time.