RCOs now authorized to accept payments for one-time transactions

Tax Notes

In line with the passage of Republic Act 11032, otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of 2018,” the Bureau of Internal Revenue (BIR) recently issued Revenue Memorandum Order (RMO) 49-2018 to amend certain policies on the delivery of the BIR’s frontline services.

Internal revenue taxes are paid through authorized agent banks (AABs), except in areas where there are no AABs; in which case, internal revenue taxes may be paid through an authorized revenue collection officer (RCO). The BIR also allows the acceptance of internal revenue taxes by RCO during tax deadlines, subject to certain conditions as specified in previous regulations.

Under RMO 49-2018, RCOs assigned in each revenue district office that are already authorized to accept tax payments during tax deadlines are now also allowed to accept tax payments for one-time transactions (ONETTs), such as the payment of capital gains tax, documentary stamp tax, donor’s tax, estate tax, and other ONETT-related taxes. However, the RCO will accept only manager’s or cashier’s check for payments above P20,000.

The RCO must deposit collections daily to the authorized government depository bank (AGDB) by separating cash and check deposit slips for all ONETTs from the other tax types. The RCO must then provide the ONETT-processing officer with the corresponding details of the ONETTs, as well as photocopies of the electronic revenue official receipt and deposit slip duly stamped, as received by the AGDB.

RMO 49-2018 takes effect immediately.



Certified Public Accountants

Punongbayan & Araullo (P&A) is the Philippine member firm of Grant Thornton International Ltd.


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