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.