REVENUE REGULATIONS NO. 2-2017 issued on February 8, 2017 amends Revenue
Regulations (RR) No. 3-2016 particularly on when the payment of taxes through
credit/debit/prepaid card is deemed made and the liability of the Authorized Agent Bank (AAB)-
Acquirer in case of non-payment.
The payment of taxes through credit/debit/prepaid card shall be deemed made on the date
and time appearing in the system-generated payment confirmation receipt issued to the taxpayercardholder by the AAB-Acquirer.
In case of late remittance or non-remittance of taxes to the BIR, despite the timely
issuance of a valid confirmation receipt by the AAB-Acquirer to the taxpayer-cardholder, the
liability to pay the tax rests upon the AAB-Acquirer considering that from the time of issuance of
a valid confirmation receipt to the taxpayer-cardholder, the AAB-Acquirer becomes the trustee
of the government with the obligation to remit the payment to the BIR on time.