Revenue Memorandum Circular · RMC
RMC No. 1-2024
To direct all National Government Agencies (NGAs) to discontinue using the electronic Tax Remittance Advice (eTRA) for payment of penalties, requiring that penalties be paid in cash through Authorized Agent Banks (AABs) or BIR-prescribed payment facilities while basic Withholding Tax continues to be paid through the eTRA System.
- Document type
- RMC
- Number
- 1
- Year
- 2024
- Text quality
- Not specified
Document text
Reference copy · verify against the official sourceRMC No. 1-2024 (issued January 9, 2024) directs all National Government Agencies (NGAs) to stop using the electronic Tax Remittance Advice (eTRA) to pay penalties. Basic Withholding Tax continues to be paid through the eTRA System, but any corresponding penalties must be paid in cash through Authorized Agent Banks (AABs) or BIR-prescribed payment facilities. Citing Section 247, Title X of the Tax Code of 1997, the circular notes that the government employee responsible for withholding and remittance is personally liable for additions to the tax, and, per RMO No. 8-2003, Heads of Offices and Chief Accountants are equally liable. RDOs and other concerned BIR offices must monitor NGA compliance, reverse/correct in ITS-CBR/IRIS-CRR penalties paid via eTRA, and not recognize eTRA penalty payments as part of the RDO's eTRA collection until the penalties are collected and paid in cash.