ANNEX "A-1"

SCHEDULE OF ISSUANCES
GOVERNING AUTHORIZED AGENT BANKS (AABs)

Issuances Date Subject

No.
RR5-84 June 1984 Regulations Implementing EO 937 s. 1984 prescribing
rules, guidelines & procedures to implement the utilization
of the Banking System in receiving and counting of
internal tax payments.
RR 1-85 1/28/86 Amendment of the penalties stipulated in the agreement
prescribed in RR 5-84.
RR 15-94 8/8/94 Further amending the penalties stipulated in the MOA bet
BIR and AABs as prescribed in RR 5-84 and RR 1-85
RMO 61-94 6/24/94 Prescribing the procedures for processing and submission
of Batch Control Sheet (BCS) in diskette by all accredited
banks
RMO 4-97 1/21/97 Amendment of RMO 22-95 dated Aug. 4, 1995 Delegating
the signing/approval of memoranda, communications
papers and other document on claims for tax refund/credit
RR 4-97 1/31/97 Revenue Regulations prescribing the Acceptable Modes of
Payment of Internal Revenue Taxes through AABs and
their subsidiaries and the Enrollment of Taxpayers required
there under
RMO 11-97 3/25/97 Authorized Banks Accounts of Regional Offices and their
Signatories
RMO 18-97 4/10/97 Signatories of Checks drawn against Regional Banks
Account.
RMO 19-97 4/18/97 Prescribing the Policies and Procedures to Implement RR
4-97 Prescribing the Acceptable Modes of Payment of
Internal Revenue Taxes and requiring the Enrollment of
Taxpayers with AABs
RMO 40-97 6/30/97 Clarifications on the implementation of RR # 4-97 & RMO
No. 19-97 on the acceptable modes of payment

RR 6-98 7/13/98 Amending Sec. 2 of RR 4-97 relative to the Acceptable

Modes of Payment of Internal Revenue Taxes

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RMO 42-98 5/18/98 Prescribing the policies, guidelines and procedures for
processing payment data from Accredited Agent Banks
(AABs) under non-computerized RDOs using the Limited
Bank Data Entry System (LBDES) replacing the New
Payment Control System (NPCS)
RMC 1-99 1/8/99 Amending the Date of the Effectivity of RMO 4-99

RMO 1-99 9/17/98 Guidelines for the Transmittal of the Duplicate Copies of
All Tax Returns received at the Revenue Data Center to the
Revenue District Offices under the ITS Implementation
RMO 4-99 10/27/98 Prescribing the policies and procedures for processing and
monitoring of commercial and universal banks own tax
liabilities
RMO 13-99 10/13/98 Prescribing the policies, guidelines and procedures for
payment capability roll - out
RMO 20-99 2/10/99 Standard procedures for the submission and processing of
payment data and documents from Accredited banks
(AABs) under Revenue District Offices (RDOs) within and
outside Metro Manila/Metro Cebu amending RMO Nos. 1-
99 and 42-98
RMO 31-99 4/16/99 Amendment to RMO No. 18-97 on Signatories of Checks
Drawn Against Regional Bank Accounts
RMO 37-99 4/8/99 Procedures for non-ITS Revenue District Offices (RDOs)
in conducting bank branch performance check
RMO 39-99 5/10/99 Amendment to RMO No. 31-99 on signatories of checks
drawn against Regional Bank Accounts
RMO 46-99 5/25/99 Procedures to address problems encountered by Revenue
Accounting Division on CBR on- line inquiry facility
RR 14-93 8/31/93 Payment of taxes by checks and bank debit memo

RR 15-94 8/8/94 Further amendment of the penalties stipulated in the

agreement prescribed in the Revenue Regulation No. 5-84
and 1-85
RR 13-96 8/23/96 Further Clarification on the Date of Remittance of Internal
Revenue Collections by Authorized Agent Banks as
prescribed by Revenue Regulations No. 15-94

RR 18-2001 11/13/2001 Guidelines on the Monitoring of the Basis of Property

Transferred and Shares Received, pursuant to a Tax-Free
Exchange of Property for Shares under Sec. 40 ©(2) of the
NIRC of 1997, Prescribing the Penalties for Failure to
Comply with such Guidelines, and Authorizing the
imposition of Fees for the Monitoring Thereof.
RR 19-2001 11/6/2001 Amendment to the agreement between the BIR and AABs
relative to the collection of internal revenue tax liabilities
RMO 25- 10/16/2001 Revision to RMO 63-94 Clarifying the Process on the

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 2001 receipt, processing, control, transmittal and collection of
Returned/Dishonored Checks received through AABs
under the jurisdiction of Computerized and Non-
Computerized RDOs (formerly NPCS) as well as La rge
Taxpayers Service and LTDOs
RMO 28- 10/22/2001 Guidelines and Procedures in the Reconciliation of
2001 Collection and Remittances of AABs at the RDO Level.

RMO 30- 11/12/2001 Revising the Policies, guidelines and procedures in the
2001 processing of application for Bank accreditation; renewal
of Accreditation and Disaccreditation of Authorized Agent
Banks (AABs);AABs Merger/Buy-out; Change of Names
and/or Addresses; Monitoring of Performance and
Evaluation of AABs; and Imposition of Penalties on AABs
Violations and Settlement of Unremitted Collection
RR 16-2002 10/11/02 Modes and Procedure for the Payment of Internal Revenue
Taxes Through Authorized Agent Banks Amending
Revenue Regulations No. 4-97, as amended by Revenue
Regulations No. 6-98
RR 16A- 11/7/2002 Prescribes Nov. 19, 2002 as the Effectively date of RR 16-
2002 2002 relative to the Modes and Procedures for the Payment
of Internal Revenue Taxes through AABs
RMC 16- 3/10/2004 Publishes the Full Text of Bank Bulletin No. 2003-11
2004 relative to Internal Tax Payment through Debit Memo
RR 27-2004 4/26/04 Guidelines and procedures in granting the Accredited
Agent Bank's request for refund of over-remittance of
tax collection
RMO 49- 12/10/2004 Clarifies and Reiterates the Policies and Guidelines on the
2004 Proper Crediting of Collection of Internal Revenue Taxe s
RMO 20- 7/26/05 Prescribing the Policies, Guidelines and Procedure on the
2005 Adoption of Mobile Payment (M-Payment) as an
Additional Mode of Payment of Certain Internal Revenue
Taxes
All Bank
Advisories