TaxTMI 
TaxTMI 
A taxpayer made payment by DRC 03 and files SPL-02 afterwards without DRC-03A. Will it be considered as payment? What will happen to such SPL-02 application. Now taxpayer can not make DRC-03 a as system doesn't allow it.
File SPL 02 Without DRC 03 A .
31 Mar 2025 
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Payment linking requirement: failing to file DRC-03A before SPL-02 can leave payments uncredited and unlinked to demands.
Submission of Form DRC-03A is mandatory to link a payment made by Form DRC-03 to the demand before filing SPL-02; without portal acceptance of DRC-03A the payment will not be credited to the Electronic Liability Register and the SPL-02 remains procedurally unlinked. Administrative engagement earlier with the jurisdictional officer or portal support was advisable; absent that, reliance on the Substantive Compliance Doctrine or litigation are the remaining pathways. (AI Summary)
Submission of Form DRC-03A is mandatory to link a payment made by Form DRC-03 to the demand before filing SPL-02; without portal acceptance of DRC-03A the payment will not be credited to the Electronic Liability Register and the SPL-02 remains procedurally unlinked. Administrative engagement earlier with the jurisdictional officer or portal support was advisable; absent that, reliance on the Substantive Compliance Doctrine or litigation are the remaining pathways. (AI Summary)