REVENUE MEMORANDUM ORDER NO. 21-2018 issued on May 15, 2018 amends
Section IV.C.4 of Revenue Memorandum Order No. 22-2016 on the acceptance of
Certificate of Remittance with bank seal from Authorized Agent Bank (AAB).
The Chief, Collection Section of the Revenue District Office/Large Taxpayers
Division Chief shall verify the collection/payment of the internal revenue taxes, if any,
against the BIR-ITS Collections and Bank Reconciliation System (CBR), and shall affix
his/her signature on the CBR payment verification printout before the eCAR is issued. In
case data is not uploaded in the said systems within five (5) days from the date of
payment, the concerned Revenue Officers may accept Certificate of Remittance signed
by the Cashier and countersigned by the Manager with bank seal from AABs.