REVENUE MEMORANDUM ORDER NO. 56-2018 issued on December 28, 2018
amends further Section IV.C.4 of RMO No. 22-2016, as amended by RMO No. 21-2018,
on the availment of fast lane transaction.
The Chief, Collection Section of the RDO/LTD-Cebu/LTD-Davao, or Chief, LT
Audit Division 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 Electronic
Certificate Authorizing Registration (eCAR) is issued. In case data is not uploaded in the
said system within five (5) days from the date of payment, the concerned Revenue
Officers may verify through the Batch Control Sheet provided by the Authorized Agent
Banks.
For taxpayers availing of the fast lane, the Chief, Collection Section shall ensure
the verification of payment through the copies of Revenue Official Receipts and deposit
slip duly stamped “Received” by the Authorized Government Depository Bank with the
corresponding details of payment as provided by the authorized Revenue Collection
Officer.