REPUBLIC OF THE PHILIPPINES

D E PARTITffi }teTeffr{lr AN C E
BUREAU OF INTERNAL REVENUE

Decembe r 9, 2O2O

BANK BULLETIN NO. ilil. 19-

TO ALL BIR AUTHORIZED AGENT BANKS

FROM : The Conrmissioner of lnternal Revenue

SUBJECT : Acceptance of check as payment of lnternal Revenue Taxes

ln view of numerous queries received from Authorized

Agent Banks (AABs) regarding
the acceptance of checks in payment of internat revenue taxes,
alt Rngs are hereby advised on
the following:

t. Manager's and Cashie/s Checks (MCs & CG)

:

Manager's and cashier's check; (MCs & ccs) are acceptable

mgdes of payment
under RR No. 1,6-2002- The ML/CC issuing bank shall indicate
*PAY TO on the space for
THE OIIDER OF* the following da1a, (1) presenting/collecting
bank or
the bank where the payment is to be coursed and; (2) FAo (For
the account of)
Bureau of lnternal Revenue as payee; and under the +Account
Name* the
Taxpayer',s Name and Taxpayer ldentification Number (TlN).
No MC and cc shall
be accepted without the Taxpayer's name and TIN indicated
therein.

lt. Checks that are not in accordance with the requirements

of the Check tmage
clearing system (clcs) of the Ptrilippine clearing House
corpoiation (pcHC) are
not acceptable for payment of internal revenue taxes.

ilr. Taxpayer's Account Name and l axpayer rdentification

Number (TtN)

ln cases where tlre Taxpayer's name and TIN are

not pre-printed on the face of
the check, the AAB shall require the Taxpayer to type or
write them legibly on
the face/back of the check.

tv. The following checks shall not be considered accommodation

checks for the
purpose of and should be acce;:ted in paymr:nt
for internal revenue taxes:

a) checks dravvn against a joint or multiple account for

the purpose of tax
payment of the personal tax liability of
any of the members thereof
provided that the nrr" and TIN of the paying
member/s shall be indicated
on the back/face of the check;
 b) Checks drawn against the personal account of the owner of a single
proprietorship in payment of the tax liability of his/her business;

c) Check drawn against the account of a single proprietorship in payment of

the tax liability of the owner provided that the name and TIN of the owner
are indicated at the face/back of the check;

d) Check issued by either of the spouses to pay their income tax liabilities.

V. Personal/company/partnership checks issued by tax/business

agents/practitioners in payrnent of their client/s tax liabilities are

vt. one check shall be drawn for the payment of a single internal revenue tax
liability. This means that if a taxpayer has two or more tax liabilities, say one
income and another for percentage tax, separate checks shall be
drawn for each
kind of tax. However, two or more checks and/or combination of cash
and
check/s mav b.e accepted in payment of a single internal revenue
tax liability.

For guidance and compliance.

CAESAR R. DUI-AY
Commissioner of lnternal Revenue

03e 108
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