REVENUE MEMORANDUM ORDER NO. 25–2015 issued on December 21, 2015 prescribes the policies, guidelines and procedures relative to the determination of compensation for services of Authorized Agent Banks (AABs) under the Treasury Single Account. The Bureau of the Treasury’s (BTr) endorsement letter shall include, as attachment, a sworn declaration from the AABs on the number of electronic and Over-the-Counter (OTC) transactions processed for each calendar month showing the following details and duly signed by the authorized official of the AABs: a. Revenue District Office (RDO) No. b. Branch Name c. Bank Code d. Mode of Payment* e. Batch Control Sheet-A (BCS-A)Number f. Collection Date g. Date Transmitted to Bureau of Internal Revenue (BIR) through Limited Bank Data Entry System (LBDES) h. Number of Transactions The Collection Performance Monitoring Division (CPMD) shall verify and reconcile the monthly report on the number of electronic and OTC transactions processed by the AABs, which were successfully uploaded to the Collections and Bank Reconciliation (CBR) System of the BIRIntegrated Tax System (ITS) generated by the Data Warehousing and Systems Operations Division (with the sworn declaration on the number of transactions processed and submitted by AABs). If discrepancies are found, verification shall be made with the reports submitted by the Revenue Data Center/National Office Data Center and Revenue District Office/Large Taxpayers District Office/Large Taxpayers Service (LTS). The CPMD, thru the Assistant Commissioner, Collection Service, shall issue a monthly certification with attached reports signed by the Commissioner of Internal Revenue based on the number of electronic and OTC transactions processed by the AABs in the collection and remittance of national internal revenue taxes to the BTr within fifteen (15) banking days from receipt of BTr’s endorsement of AABs’ reports. The certification shall be based on the successfully uploaded BCSA from the CBR of the BIR-ITS. This shall likewise be the basis for any adjustment/s on future payments to be made by BTr to the AABs. The submission of all reports by AABs to the BIR for the collection of national internal revenue taxes shall continue, in accordance with existing provisions of the Memoranda of Agreement and accreditation guidelines. In addition, the submission of required Monthly Reports on Bank Performance by the concerned LTS Office/RDO to CPMD shall likewise continue in accordance with existing revenue rules and regulations. All reports by concerned offices shall be submitted to the CPMD in hard and soft copies (via e-mail to cpmd@bir.gov.ph) in strict compliance with the deadlines set in this Order.