Publications


Tax Digest
Volume 10,
Series 60
RDOs Stopped from Requiring AABs to Submit Redundant Documents Submission

The National Office of the BIR had ordered their Revenue District Offices (RDOs) to refrain from requiring the Authorized Agent Banks (AABs) on submitting the copies of Batch Control Sheet (BCS) and tax returns or forms with dishonored check transactions when acknowledging the receipt of the Report of Returned or Dishonored Checks (BIR Form No. 12.58). This is in the purview the redundancy of submission of the said documents as those are regularly retrieved by the authorized personnel of the RDOs having jurisdiction therefrom.

Revenue Memorandum Circular No. 21-2017
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