REVENUE MEMORANDUM CIRCULAR NO. 9-2007 issued on February 5, 2007 circularizes the memorandum of the Commissioner of Internal Revenue (CIR) dated January 22, 2007 mandating/allowing acceptance of offers of payment of taxes voluntarily made by taxpayers.

         Considering that the offers of payment of taxes made by taxpayers are voluntary, the filling of the pertinent returns/payment forms should not on any account be refused and the payment of taxes based thereon should be accepted accordingly. For the concerns/issues that are yet to be addressed by the Bureau of Internal Revenue (BIR), like the need to further verify pertinent data or the need for additional supporting documents, the same should nonetheless be pursued, as needed, after payment shall have been accepted.

         The returns/payment form (e.g. BIR form No. 0605) being filed by taxpayers covering the amounts payable to be made through Authorized Agent Banks (AABs) and/or Collection Officers (RCOs) should indicate the condition and/or qualification similar to this:

         “Payment approved for acceptance, without prejudice to the review on the correctness of amount paid, and to the requirements for verification of data and submission of the complete supporting documents.”

         Concerned AAB personnel/RCOs should ensure that the needed information on the face of the returns/payment forms are properly filled- up and duly signed by appropriate signatory/ies in compliance with the requirements under existing memorandum of agreement or revenue issuances issued for that purpose.

         In any event, notwithstanding acceptance of payment of taxes, no Certificate Authorizing Registration (CAR) or other similar documents shall be issued until all requirements are satisfied.