CHAPTER 75:01 - Inland Revenue Division

Over limit charge
Late payment fee
Returned cheque fee
Lost/Stolen/Damaged card charge
Cheques
Cheque books:
Regular
Other
Passbooks/Certificates of Deposit
Replacement of lost passbook
Replacement of lost certificate of deposit
Other Fees and Charges-Service Charges on Deposit Accounts
Service Charge - Personal Accounts:
Activity charge
Unpaid item charge
Service Charge - Business Accounts:
Account maintenance
Activity charge
Overdraft facilities
Miscellaneous Taxes Act
Unpaid item charge
Inactive account charge
Charges with Respect to Payments
Drafts
Payroll Envelopes:
Collected in bulk by employer
Collected by employee
Pension cheques - Collection and payment
Processing salary
Salary payments
Telephone payment
Transfer to another bank from employer list
Charges with respect to Foreign Exchange Transactions and Transferring of Funds
Conversion of foreign currency cash to foreign currency draft
Charge for lost foreign draft
Cable/Telegraphic transfers handling charge
Draft Tracers
Exchange for one currency type for another currency type
Exchange of cash for negotiable instrument - Same currency
Foreign draft and IMO’s:
BIR Mac Edition 91/01 Page 291