
REVENUE MEMORANDUM CIRCULAR NO. 74-2012 issued on November 22, 2012 reiterates the violations committed by Revenue Collection Officers (RCOs) in the acceptance and remittance of tax payments of internal revenue taxes and the applicable penalties/sanctions thereof. Said violations are the following:
a. Acceptance of tax returns with incomplete information and/or without signature of taxpayer;
b. Acceptance of a single check in payment of taxes due on multiple tax returns/ forms;
c. Acceptance of accommodation checks in payment of the taxpayer’s tax liability;
d. Acceptance of late returns/payments without computation/imposition of penalties;
e. Substitution of cash payments received from taxpayers to personal checks upon deposit of collections to Authorized Government Depository Banks (AGDBs);
f. Acceptance of tax payments not only during the authorized specified tax deadlines in areas where there are Authorized Agent Banks (AABs);
g. Acceptance of cash tax payments in excess of the Twenty Thousand Pesos (Php 20,000.00) threshold in areas where there are AABs;
h. Acceptance of out-of-district tax returns;
i. Reservation/accommodation of Revenue Official Receipts (RORs) to preferred taxpayers during tax deadlines;
j. Ante-dating of RORs even if the tax payments are received by the RCOs after the prescribed due dates for such payments;
k. Delayed/non-remittance of tax collections to AGDBs;
l. Non-issuance/late issuance of RORs/Official Receipts to taxpayers evidencing receipts of tax payments;
m. Issuance of RORs wherein the amount reflected in the original copies released to the paying taxpayers are different from the duplicate and other copies that were used as basis in the recognition of tax collections and deposits to AGDBs;
n. Incomplete accomplishment of RORs in so far as mode of payments made, period covered and kind of tax;
o. Cancellation of RORs issued for legitimate payments without prior validation/approval of the Revenue District Officer (RDO);
p. Non-reporting/delayed reporting of tax collections; and
q. Discourtesy and disrespect in dealing with taxpayers.
All RDOs, Supervisors and Section Chiefs are reminded of their responsibilities in the monitoring of all the RCOs under their respective jurisdiction to ensure that all the activities they undertake are in accordance with the existing rules, policies and regulations; and that the tax collections received are fully reported, accounted for, deposited intact and on time, pursuant to the existing guidelines and procedures.
All RDOs/Heads of Offices, Supervisors and RCOs are also reminded of the penalties/sanctions prescribed under existing issuances and civil service laws, rules and regulations in case of the above mentioned infractions.