Effective immediately, acceptance of checks in payment for indebtedness to the government shall be in the forms of Manager's Check, Cashier's Check and Government Issued Check.
At no instance, the Collecting Officer was prohibited from issuing Temporary Receipts to acknowledge the receipt of private checks for payments (Sec. 72, Vol. 1, GAAM). As a general rule, no payment of any nature shall be received by Collecting Officers without immediately issuing an Official Receipt in acknowledgement thereof (Sec. 69, Vol. 1, GAAM; Sec. 58, PD 1445).
When a check drawn in favor of the government is not accepted by the drawee bank for any reason, the drawer shall continue to be liable for the sum due and all penalties resulting from delayed payment. Where the reason for non-acceptance by the drawee bank is insufficiency of funds, the drawer shall be criminally liable therefor (Sec. 67 (2), PD 1445).
For information, guidance and strict compliance.