The depositary bank shall be immediately informed of this measure and, at the written request of the agent or his duly accredited representative (ANNEX C to this Agreement), it shall remit the money to claim the taxable person`s tax debt. If this is not sufficient to cover the total amount of the investment, the seller/heredary giver remains responsible for the balance of the tax. On the other hand, the excess of the deposit, if it exists, is immediately reimbursed by the bank to the seller/auditor, after the delegate or his duly authorized representative has approved it in writing. Step 2: Go to the BIR accredited bank, which can perform the fiduciary service. (At the time of the letter, only chinabank and Landbank can obtain trust agreements with BIR). However, provided that this account can be withdrawn at any time upon presentation of the agreement to release the trust account signed by the CIR or its authorized representative or the revenue District Office (RDO) if the proceeds of the sale/assignment have been used within eighteen months from the date of the sale or transfer of the former principal residence for the acquisition or construction of a new residence principal: further provided that the AAB provides the AAB at any time, upon written request from the RDO, with information on the amount of interest received by the abovementioned bank deposit on the fiat money; When the tax return is filed with an AAB, the taxable person must issue and file the mandatory deposit slip, which the bank teller must validate as proof that the payment has been received by the AAB. . . .