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REVENUE MEMORANDUM ORDER NO.

1-2015 issued on January 7, 2015 further


amends certain provisions of Revenue Memorandum Order (RMO) No. 10-2014, as amended
by RMO No. 33-2014.
For prospective applicants, certified copy of the Certificate of Registration issued by
the BIR; and certified true copy of SEC Registration and Articles of Incorporation are no longer
required upon
filing of application for Importers Clearance Certificate. (ICC
However, the following certifications must already be attached upon filing of the duly
accomplished application form:
a. Certification following the attached format (Annex) issuedAby the concerned Revenue
District Officer/Head of officeisteredhavingaddress; jur
b. Certification following the attached format (Annex) Bfrom theChief ofconcernthe
Regional Legal Division that the applicant has no pending criminal charges;
c. Certification following the attached format (Annex C) from the concerned Chief of the
Regional Collection Division that the applicant has no delinquent account;
d. Certification that the applicant has no listed tax liability with the Accounts
Receivable Monitoring Division (ARMD) (Annex D);
e. Certification following the attached format (Annex) fromEtheChief, Audit
Information, Tax Exemption and Incentives Division (AITEID) that the applicant
has filed the requisite monthly Summary List of Sales and Purchases
(SLSP)/Summary List of Importations (SLI) for the immediately preceding eight
(8) taxable quarters, if applicable; and
f. Certification following the attached form
Operations Monitoring Division (MOMD) that the applicant had electronically
filed the requisite Alphabetical List of Employees and/or Alphabetical List of
Income Recipients Subjected to Creditable/Final Withholding Taxes during the last
two (2) preceding years,
and that the same were successfully upload
Applicants which are under the Large Taxpayers Service in the National Office need to
secure the Certification (Annex A) from the Office of the Head Revenue Executive Assistant
(HREA) for LT Programs and Compliance Group, thru their respective LT Assistance Divisions
(i.e., large taxpayers under regular group must secure the same from LTAD while excise large
taxpayers must secure the same from the Excise LT Regulatory Division). With respect to
taxpayers under the jurisdiction of the Large Taxpayer Divisions (LTDs), the said certification
must be secured from the concerned LTD Chief.
All concerned offices certifying applicant immediately send to the ARMD, on a daily basis, the list of
applicants/taxpayers who were issued the
aforesaid certifications, including the scanned copy/ies of the Certifications issued and the duly accomplished
Tax Compliance-1) VerificationthatwasevenueusedDistrictFormby t(
Office/LTD/HREA-LTS as basis in the issuance of the certification prescribed in the Order, thru
email account: armd_icc@bir.gov.ph.
Applications of importers/brokers who will be found submitting to ARMD any
Certification that is different from the one issued by the concerned offices shall be
automatically denied. Information provided in the issued certifications shall be subjected to
validation by ARMD. Thus, all concerned
issuing offices must ensure that thorough veri before the same are issued and used as attachment in the
application for ICC/BCC.
The information on delinquent account/s provided by concerned offices shall, at all
times, be subjected to further verification by the ARMD. Thus, upon filing of application,
verification on the existence or absence of delinquent account shall be made prior to the receipt
of the application.
Only applications with certifications issued by concerned BIR offices that the applicant
is fully compliant with all the prescribed criteria shall be accepted by the ARMD. Accordingly,
applicants who were found by the concerned offices as non-compliant with the prescribed
criteria shall first be required to comply thereon before the required certification is issued.

REVENUE MEMORANDUM ORDER NO. 2-2015 issued on January 13, 2015 allocates the CY 2015 BIR
collection goal by implementing office.
The overall CY 2015 collection goal of the Bureau of Internal Revenue (BIR), as set by the
Department of Finance, is P1.721 Trillion. The goal is based on the CY 2015 Medium Term Revenue Program
as of December 6, 2014. This is higher than the P1.456 Trillion CY 2014 goal by P0.265 Trillion or 18.16%.
The preliminary total goal for BIR Operations was allocated to all major implementing offices (i.e.,
total regional and Large Taxpayers Service level), taking into account the CY 2014 estimated percent share to
total collections net of special taxes, non-recurring collections, and collections from enlisted/delisted taxpayers
as of January 1, 2015.
The refined estimated collection (net of special taxes, non-recurring collections, and enlisted/delisted
taxpayers) for CY 2014 resulted to a preliminary growth rate ranging from 32.01% to 33.11%. However, the
effective growth rates that included special taxes resulted to a range from 26.28% to 34.23%.
Fifty percent (50%) of the non-recurring collections was added back to the office/district concerned.
The following taxes have been directly allocated to the Large Taxpayers Service (LTS):
a. Goal on Excise Taxes amounting to P 140.162 Billion of which the monthly allocation was provided
by LTS, dated December 22, 2014;
b. The MALAMPAYA Income Tax goal of P 9.185 Billion; and
c. Estimated goal on Final Withholding Taxes of the BSP (BSP-FWT) in the amount of P 9.560
Billion.
The total goal allocation, by major tax type, was distributed proportionately among the implementing
offices based on their share to total estimated CY 2014 collections on BIR Operations. The total monthly goal
allocation, by major tax type, of the implementing offices was based on the monthly trends of estimated CY
2014 collections.

REVENUE MEMORANDUM ORDER NO. 3-2015 issued on February 2, 2015 prescribes the CY 2014
Operational Key Performance Indicators (KPIs) and Accomplishment Reporting for the Large Taxpayers
Service (LTS).
The said Operational KPIs shall be adopted as the standard measures in the Office Performance
Commitment and Review Form and in the Office Index of Success Indicators of the LTS, LT National Office
Divisions (LTNODs) and LT Divisions (LTDs) Makati and Cebu for the Strategic Performance Management
System.
The formula for the computation of Score per KPI and Overall Rating of an office are specified in the
Order. In the event that the actual accomplishment exceeds the KPI target, the Score to be given shall be the
maximum assigned KPI weight. Figures to be used in all computations shall be rounded off to the nearest 2
decimal places.
Any issues relative to the KPIs, including, among others, the implementation, monitoring, evaluation
and reporting of accomplishments, shall be the responsibility of the concerned Measure Owners.
The LTNODs/LTDs Makati and Cebu shall prepare and submit report on the accomplishment on
performance measures/KPIs prescribed in the Order. The concerned Head Revenue Executive Assistant
(HREA) shall monitor compliance of respective Offices and the Chief, LT Performance Monitoring and
Programs Division shall prepare a Consolidated Accomplishment Report for submission to the Assistant
Commissioner Large Taxpayers Service (ACIR-LTS). The ACIR-LTS, thru the HREA, Programs and
Compliance, shall monitor the submission, validate and evaluate the Accomplishment Reports of the LTS and
compute the corresponding KPI Scores.
The Operational KPIs and Accomplishment Reporting prescribed in this Order shall be effective
beginning the 2nd Semester of 2014.
REVENUE MEMORANDUM ORDER NO. 4-2015 issued on February 6, 2015 amends Table Nos. 1 to 5 of
Revenue Memorandum Order No. 2-2015 on the allocation of the CY 2015 BIR collection goal by
implementing office.

REVENUE MEMORANDUM ORDER NO. 5-2015 issued on March 12, 2015 amends RMO
No. 4-2015 on the allocation of the CY 2015 BIR collection goal by implementing office to address
the impact of Republic Act No. 10653 (An Act Adjusting the 13th Month Pay and Other Benefits
Ceiling Excluded from the Computation of Gross Income for Purposes of Income Taxation,
Amending for the Purpose Section 32 (B), Chapter VI of the National Internal Revenue Code of
1997, as Amended) on the BIRs annual revenue target.

REVENUE MEMORANDUM ORDER NO. 6-2015 issued on March 23, 2015 prescribes policy directive
for the CY 2014 Performance Evaluation of Revenue Regions and Revenue District Offices and amends
certain provisions of Annex A of Revenue Memorandum Order (RMO) No. 36-2014, particularly in relation to
Key Performance Indicator (KPI) No. 12 (Audit Effort) and KPI No. 22 (Returns Encoding).
The KPIs on Collection Performance and Collection Growth shall comprise the 50% overall rating of
an office. The remaining KPIs included in Annex A of RMO No. 36-2014 shall comprise the other 50%.
All performance evaluation on the 2014 KPIs shall be premised on actual performance data from the
Integrated Tax System (ITS). Verbal feedback, reports and similar narratives shall not be considered as a factor
in any performance evaluation. Due care and conscientiousness should therefore be exercised in the encoding
and/or uploading of data in the ITS.

REVENUE MEMORANDUM ORDER NO. 7-2015 issued on March 23, 2015 prescribes and implements
the revised consolidated Schedule of Compromise Penalties for Violations of the National Internal Revenue
Code.
The internal revenue officers concerned shall apply the revised Schedule of Compromise Penalties
embodied in Annex "A" of the Order to ensure uniformity of action. Cases involving fraud shall be referred to
the concerned Division having jurisdiction over the case, for the institution of the corresponding criminal
action.
In no case shall the compromise penalty differ in amount from those specified in the aforementioned
Schedule, except when duly approved by the Commissioner or concerned Deputy Commissioner, or in proper
cases, by the Regional Directors.
Although all amounts of compromise penalties incident to violations shall be itemized in the
assessment notice and/or demand letter, the same should not form part of assessment notice that reflects
deficiency basic tax, surcharge and interest but should appear in a separate assessment notice/demand letter as
the amount suggested to the taxpayer to pay in lieu of criminal prosecution. If paid, the compromise penalties
shall be collected and accounted for under the usual procedures, as internal revenue collection.
Since compromise penalties are only amounts suggested in settlement of criminal liability, and may
not therefore be imposed or exacted on the taxpayer, the violation shall be referred to the appropriate office for
criminal action in the event that a taxpayer refuses to pay the suggested compromise penalty.
The schedule of compromise penalties herein prescribed shall not prevent the Commissioner or his duly
authorized representative from accepting a compromise amount higher than what is provided hereof. A
compromise offer lower than the prescribed amount may be accepted after approval by the Commissioner of
Internal Revenue or the concerned Deputy Commissioner/Assistant Commissioner/Regional Director.

REVENUE MEMORANDUM ORDER NO. 8-2015 issued on March 24, 2015 prescribes the
policies, guidelines and procedures in the implementation of the Collection Reconciliation System
(CRS).
The Revenue District Offices (RDOs) and concerned Large Taxpayers Service (LTS)
Offices are required to strictly monitor their daily/weekly internal revenue collections across all
collection channels [i.e., Authorized Agent Banks (AABs), Electronic Revenue Official Receipts
(eRORs), Electronic Tax Remittance Advice (eTRA), Special Allotment and Release Orders
(SAROs), Direct Crediting, etc.] using the CRS facilities.
For this purpose, a dedicated personnel, preferably the duly authorized Collection and Bank
Reconciliation (CBR)/Collection Remittance and Reconciliation (CRR) error handler, shall be
assigned by the concerned heads of offices to monitor, on a daily basis, all the CRS-detected
discrepancies to ensure that these are promptly resolved and automatically closed by the said
system. It shall be the direct responsibility of the concerned Chiefs of the RDO Collection
Section/LTS Office to regularly monitor that these discrepancies are timely acted upon and
resolved by these authorized personnel.
All RDOs and concerned Chiefs of LTS offices shall submit to the Chiefs of Revenue
Accounting Division (RAD) and the Research and Statistics Division (RSD), within five (5) days
from approval of this Order, the name/s of the duly authorized personnel who is/are authorized to
resolve the detected discrepancies, their respective designations, telephone number/s and email
address/es. In case of change in the designated personnel to handle these discrepancies, such
change must be officially communicated to the aforementioned offices also within five (5) days
from implementation thereof.
For daily collection reconciliation purposes, the CRS shall extract daily collection data
from the Integrated Tax System (ITS)-CBR/Electronic Tax Information System (eTIS)-CRR with
status P-posted, R-reversed, C-cancelled Q-stored and O-out-of-district since such
status are considered as permanent and can no longer be modified or amended.
Tax collections with other status like N- new, V-valid, S-suspended, etc. must be
immediately resolved by each and every RDO/LTS office so that the same can be processed by
the CRS and, thereafter, included in their respective collection performance.
All un-uploaded Batch Control Sheet collection data to the ITS/eTIS shall be coordinated
on a daily basis by the Collection Section of the RDOs/concerned LTS Offices with the concerned
AABs and/or Revenue Data Centers (RDCs) to ensure the successful and timely uploading of
collection data from the AABs and/or Revenue Collection Officers (RCOs) via the Mobile
Revenue Collection Officer System (MRCOS).
All un-uploaded Consolidated Report of Daily Collections (CRDCs) and unremitted tax
collections by AABs should be coordinated by the RAD with the concerned AABs and RDCs on
a daily basis. Pursuant to the Memorandum of Agreement among the AABs, BTr and the BIR, the
AABs are required to electronically transmit to the RAD the daily CRDC on or before the fifth
day following the actual collection date. Except in cases where the due dates for the submission
thereof fall on a Saturday, Sunday or holiday, the eCRDC must be received by RAD from the
AABs on or before the next working day.
All tax collections thru eRORs/manually issued RORs and eTRAs/manually issued TRAs
that are processed in the CRS must be validated by the concerned Regional Finance Division/
Large Taxpayers Document Processing and Quality Assurance Division against the Weekly
Statement of Report of Collections and Deposits and Weekly Compliance and Alphalist of
National Government Agencies submitted by the RDOs/concerned LTS Offices.

REVENUE MEMORANDUM ORDER NO. 9-2015 issued on March 26, 2015 prescribes the guidelines and
procedures in the processing and issuance of clearances in the National Office and Regional /District Offices.
All BIR personnel are required to secure and submit clearances under the following circumstances:
BIR FORM TO BE
INSTANCES WHEN CLEARANCE IS ACCOMPLISHED
National Office Regional Office
REQUIRED
Employees Employees

Compulsory/Optional/Disability Retirement No. 0029, Nos. 0046, 0030,


0037 0029, 0037

Resignation from the revenue service No. 0029, Nos. 0046, 0030,
0037 0029, 0037

Death No. 0029, Nos. 0046, 0030,


0037 0029, 0037

Transfer to Another Government Agency/ No. 0029, Nos. 0046, 0030,


Instrumentality/Office within BIR 0037 0029, 0037

Separation from the service by virtue of an No. 0029, Nos. 0046, 0030,
Administrative Decision/Resolution/Order 0037 0029, 0037
Dropped from the Rolls of the Bureau No. 0029, Nos. 0046, 0030,
0037 0029, 0037

Transfer pursuant to a duly signed Revenue


Travel Assignment Order (RTAO) or No. 0029, Nos. 0046, 0030,
Regional Revenue Travel Assignment Order
0037 0037
(RRTAO) or any other official issuance

transferring an employee to a new assignment


Maternity Leave No. 0029, Nos. 0046, 0030,
0037 0037

Vacation/Sick Leave: No. 0029, Nos. 0049


30 days to less than one (1) year Nos. 0049, 0029,
0037
One (1) year or more 0037

Study Leave Grant authorized under Revenue No. 0029, Nos. 0046, 0030,
Memorandum Order (RMO) No. 45-2000
0037 0037
dated September 18, 2000

Transfer of Excise Tax Area (EXTA) No. 0029, No. 0030, 0037
personnel from one Region to another Region 0037

Special Leave pursuant to Magna Carta for


Women and the provisions for Rehabilitation No. 0029, Nos. 0046, 0030,
Leave (Civil Service Commission [CSC] and
0037 0037
Department of Budget and Management

[DBM] Joint Circular No. 01, s. 2006)


Sabbatical Leave No. 0029, Nos. 0046, 0030,
0037 0037

The concerned Administrative and Human Resource Management Division


(AHRMD) shall furnish the National Office (NO), Attention: The Chief, Personnel Division, a
copy of the Regional Office (RO) Clearance of officials/employees with issued RTAO in their
jurisdiction, for monitoring purposes, within five (5) working days from receipt thereof.
A Clearance shall not be signed by the concerned signatories unless all money and
property accountabilities have been settled and all pending dockets/ records/documents have
been turned over. Any signatory who affixes his/her signatu outstanding accountabilities
and/or without prior turn-over of dockets and records shall be held administratively liable
under the provisions of the Revised Code of Conduct of the BIR.
All retirees may secure clearance of their money and property accountabilities six (6)
months before their retirement date to give ample time for the preparation of their retirement
documents. Accountable officers may be relieved from duties and responsibilities that involve
money and property accountabilities six (6) months before their retirement date. In such cases,
the Head of Office or Director concerned shall immediately designate a replacement to avoid
disruption in the operations of the concerned BIR office.
The processing of clearances of retirees shall be given priority by all concerned BIR
offices to avoid undue delays and ensure the immediate processing of retiree's claims for
retirement benefits.
Officials/employees who are compulsorily retiring from the revenue service are
required to submit a written expression of intent indicating the retirement date and the
retirement package he/she intends to avail of at least one hundred twenty (120) days prior to
his/her actual retirement date pursuant to CSC Memorandum Circular No. 07 s. 2013.
Officials/employees who are availing of optional/disability retirement, resigning from
the revenue service, transferring to other government agency/instrumentality are required to
apply for such separation by preparing a Letter/Notice/Application addressed to the
Commissioner and submitting the same to the concerned Head of Office thirty (30) days prior
to the date of effectivity of separation from the revenue service.
An official/employee who has been transferred to a new assignment shall not be
allowed to receive his or her salary unless he/she has secured the required clearances. For
EXTA personnel who has been transferred from one RO to another RO, the required clearance
shall refer to the RO Clearance only. In the event of death of an official/ employee, the Head
of Office shall immediately inform the Personnel Division/AHRMD of such death.
Clearances for employees availing leave of absences shall be filed in accordance with
the deadlines herein set forth corresponding to the type of leave:

LEAVE OF ABSENCE DEADLINE OF SUBMISSION


Vacation leave of 30 working days 5 days before the effective date of leave
or more
Study leave grant 30 working days before the effective date
of leave
Sick/Rehabilitation leave of 30 within 5 days after date of reporting
working days or more
Maternity leave within 5 days after date of reporting
Magna Carta for Women within 5 days after date of reporting
Sabbatical Leave 30 working days before the effective date
Secondment 30 working days before the effective date

Sick/Rehabilitation Leave of thirty (30) working days or more/Maternity Leave/Magna Carta for
women shall be supported by a medical certificate and a certificate to the effect that the employee is fit to
work. These two (2) certificates must be validated by a government physician.

The Supplemental/Final Clearance (BIR Form No. 0047) shall likewise be secured on the date of
retirement notwithstanding the previous issuance of a National Office Clearance.
All Clearance Forms shall be accomplished in five (5) copies. Should any Office through which a
Clearance Form shall be routed desire to have a file copy, the same may be photocopied. In no case shall any
copy be detached by any Office through which the Clearance Form is routed in order to maintain the
mandatory number of five (5) copies for a Clearance Form.
The signatories of Clearance Forms as well as the guidelines in the turnover of property/office records
are specified in the Order.

REVENUE MEMORANDUM ORDER NO. 10-2015 issued on March 27, 2015 directs Revenue District
Officers to submit list of manually/electronically-issued Certificate Authorizing Registration (CAR/eCAR) to
Register of Deeds (RD) that are still valid for transfer as of March 20, 2015, following the format prescribed in
Annex A of the Order, on or before March 27, 2015.
Starting March 23, 2015, a weekly list of all manually and electronically-issued CARs (using the
prescribed format in Annex B of the Order) shall be provided to the respective RDs on the following working
day after each week until the Bureau of Internal Revenue/Land Registration Administration CAR Verification
System (BIR/LRA CVS) has been implemented.
The said weekly list of manually issued CARs/eCARs, duly received by the concerned RD, shall be
submitted in hard and soft copies to the Offices of the Deputy Commissioners of Operations Group and Legal
and Inspection Group a day after the receipt of RD.
Any CARs not included in the list of manually-issued CARs/eCARs as provided to the concerned RDs
are deemed spurious and not issued by the BIR.

REVENUE MEMORANDUM ORDER NO. 11-2015 issued on June 19, 2015 prescribes
the use of Quality Management Manual for the ISO 9001:2008 Certification of Revenue
District Offices.
The manual contains the basic policies, objectives and guidelines set by the BIR with
regard to different aspects of business registration to deliver quality services and to improve
Internal and external stakeholders satisfaction
All concerned district offices that will undergo the said certification are directed to
use the said manual for the implementation of a uniform, consistent and standardized
Business Registration Processes within their respective offices.

REVENUE MEMORANDUM ORDER NO. 12-2015 issued on July 10, 2015 prescribes the
updated procedures in the implementation of the Memorandum of Agreement between the
Department of Public Works and Highways (DPWH) and the Department of Finance.
The updated procedures decentralize the processing and filing of Application for Contract Final
Payment Release Certificate by transferring the filing of Application for Contractors Fin Payment Release
Certificate by contractors whose principal place of business are located in Metro
Manila district offices from the Audit Information Tax Exemption and Incentives Division to he
concerned Large Taxpayers Office/Revenue District Office where their principal place of
business is registered. The processing and monitoring of all activities related to this Order are
likewise delegated to the Assistant Commissioner Large Taxpayers Service and Regional
Directors.

REVENUE MEMORANDUM ORDER NO. 13-2015 issued on July 13, 2015 prescribes
the guidelines and procedures in the establishment and operation of eLounge facilities in the
Revenue District Offices (RDOs).
The eLounge facility in the RDO shall be created to provide taxpayers with free electronic
or online medium to access the BIRseFPS,eBIRForms,eService eSubmission, eReg, IRSIS, eDST, eBROAD,
eComplaint, eAccReg, eSales, among others
The eLounge shall be set up at or near the Client Service Area (formerly Taxpayer Service
Area) at the Client Support Section. It shall be part of the queuing system in RDOs
mandateandtoaccurateprovidefrontlineservice tofasBIRclients.
A stand-alone electronic logbook (e-logbook) shall be maintained to monitor the number of
clients availing the eLounge facility.
The eLounge shall be open from 8:00 am to 5:00 pm or beyond office hours depending on the
clients needsheadandofofficeupon(Revenue DistrictapprovalOfficer),taking of into the consideration
the requirements of the BIR Cit No. 9485 (Anti-Red Tape Act of 2007).
The establishment of eLounge facilities in the RDOs shall be on a by phase roll-out.
All existing Regional Office eLounges shall be turned over immediately to the co-located
RDO or RDO nearest to the Regional Office.

REVENUE MEMORANDUM ORDER NO. 14-2015 issued on August 10, 2015 further amends RMO No.
55-2000, as amended, redefining the composition and responsibilities of the Committee to Supervise the
Printing of Specialized Accountable Forms.
Said Committee shall supervise the printing of specialized accountable forms ensuring compliance
with the specifications and security features requirements; and monitor and safeguard deliveries of printed
accountable forms, among others.

REVENUE MEMORANDUM ORDER NO. 15-2015 issued on August 12, 2015 amends
RMO Nos. 31-2008 and 17-2010 on the wearing of prescribed BIR uniforms and/or ID and
nameplate.
All employees shall wear the prescribed 2015 BIR Uniforms starting July 20, 2015 in
accordance with the schedule specified in the order.
The concerned security guards shall not allow entry of employees who are violating
the provisions of Civil Service Commission Resolution No. 002515 on appropriate attire,
prohibited attires and other prohibitions. However, pregnant female employees (wearing
maternity dress) and employees who lost immediate member of their family (wearing
mourning clothes) may be allowed entry upon presentation of request of exemption approved
by the Office of the Deputy Commissioner, Resource Management Group, with attached
medical certificate or certificate of death, as the case may be.
For newly-hired employees and employees who have yet to receive their respective
clothing allowance, the Personnel Division in the National Office (NO) and the
Administrative Division in the Revenue Regions (RRs) shall issue provisional IDs.
Revenue Officers, Collection and Seizure Agents and other personnel performing
field audits/investigations including Performance Evaluation Division and Internal
Investigation Division (IID) investigators, Regional Investigation Division (RID)
investigators and hearing officers of the Personnel Adjudication Division and employees
issued with Revenue Special Order when attending training or seminar are not exempted
from wearing the prescribed uniforms, IDs and nameplates when entering and while within
BIR-NO, Regional and District Offices and other BIR building premises.
Revenue employees wearing costumes during office presentation must immediately
wear the BIR prescribed uniform after the program.
The Head of Office shall likewise be responsible for the strict implementation of this
policy in their respective offices. He/she shall mark absent and report to the Assistant
Commissioner (ACIR), Internal Affairs Service (IAS) in the NO or to the Regional Director
(RD) in RRs, any employee under his/her jurisdiction who does not comply with this Order
either by not wearing or removing the prescribed BIR uniforms, IDs and nameplates, or using
the prescribed uniforms (blouse or polo barong) as blazer. Failure of the Head of Office to
comply with the above shall be considered as Neglect of Duty and shall constitute a less grave
offense.
The IID/RID shall prepare and issue warning letter/s to first time violator/s duly signed by
the ACIR, IAS/RD, within (5) days from receipt of the List of Violator/s. A Show Cause O shall be issued
requiring second time violator/s to submit to the IID/RID a written explanation
under oath within five (5) EdaysORDERfromwhyreceiptnodis action may be taken against him/her for not
wearing the prescribed uniforms, IDs and nameplate.
If the explanation is justifiable, a stern warning shall be issued accordingly; otherwise, an
administrative disciplinary action shall be recommended for violation of reasonable office
rules and regulations, pursuant to Sec. 22(c) Rule XIV, Revised Omnibus Rules Implementing
Book V of Executive Order No. 292, the imposable penalty for which are as follows:
1st offense Reprimand
2nd offense Suspension for one (1) to thirty (30) days
3rd offense Dismissal

REVENUE MEMORANDUM ORDER NO. 16-2015 issued on August 14, 2015 amends RMO No. 19-2012
regarding the Value-Added Tax (VAT) Audit Program of the Large Taxpayers Service (LTS).
The Coverage of the said VAT Audit Program now includes the following taxpayers:
b. Taxpayers whose VAT compliance is below the available established industry benchmarks;
c. Taxpayers with discrepancy in sales/revenues reported per e-Sales Report/Summary List of Sales
(SLS) versus VAT Returns; and
d. Taxpayers whose excess input tax carried forward in the VAT return of the succeeding
quarter is different from the input tax reflected in the VAT return of the previous quarter To facilitate
the reporting of VAT audit cases, the Revenue Officer (RO) assigned to audit
the case shall observe the following:
g. Revenue Officers are directed to perform only the audit procedures under Revenue Audit
Memorandum Order (RAMO) No. 1-99 applicable to the risks identified for case selection and as a
result of pre-audit analysis.
h. To provide an audit trail for the scope of the audit and to ensure that the audit activity planned and the
books and records to be examined will address the identified risks, an audit plan must be completed
by the RO (for each allocated case) following their pre-audit analysis and agreed with their
supervisor. If further risk areas are identified during the audit, this plan should be adjusted
accordingly.
i. Only documentary requirements prescribed under RMO No. 53-98 that are applicable and relevant to
the audit case shall be attached to the docket. However, the RO is not
precluded from applying the full provisions of the aforementioned revenue issuances depending on
the risks/areas of assessment found.
The initial workload of each RO under this program shall be thirty (30) cases. In no case shall the number of
cases handled by an RO exceed thirty (30) cases, subject to replenishment every after submission of the report
of investigation/closure of each case. However, excess in the allowable limit of thirty (30) cases as a result of
returned case/s shall not be considered as a violation of this Order.

REVENUE MEMORANDUM ORDER NO. 17-2015 issued on August 18, 2015 amends portion of Table
Nos. 4A, 4F and 5 of RMO No. 52015 (on the allocation of CY 2015 BIR collection goal by implementing
office), specifically with regard to the months of August and September 2015. The entries for all other months
in the said Tables will remain unchanged.

REVENUE MEMORANDUM ORDER NO. 18-2015 issued on September 3, 2015


prescribes the policies and work-around procedures in handling taxpayers with more than nine
hundred ninety-nine (999)branchcodes under the Electronic Accreditation and Registration
(eAccReg) and Electronic Sales (eSales) Systems.
All concerned Revenue District Offices (RDOs)/Large Taxpayer Assistance Division
(LTAD)/Excise Large Taxpayer Regulatory Division (ELTRD)/Large Taxpayer Division (LTD)
Makati/LTD Cebu with Taxpayer Identification Number (TIN) applications for registration of
branches that have reachedshallmorebeprocessedthanusingthe 999theElectronic Tax
Information System-1 Taxpayer Registration System upon its rollout to their respective offices.
The work-around procedures shall be observed until such time both systems and
Integrated Tax System are enhanced. Once the enhanced eAccReg is already capable to process
the registration
of those taxpayers with more than 999Ordershall bebranc cancelled but with retention of the sales data, and
the corresponding machines shall be registered
with the concerned LTAD/ELTRD/LTD-Makati/LTD-Cebu/RDO having jurisdiction over the particular branch
office using the machines o eAccReg and eSales System using the 5-digit TIN branch code.

REVENUE MEMORANDUM ORDER NO. 192015 issued on September 18, 2015 prescribes the policies,
guidelines and procedures in the audit/investigation of tax returns.

In general, all taxpayers are considered as possible candidates for audit. To cover the audit/investigation of
taxpayers, electronic Letters of Authority (eLAs) shall be issued. The said audit/investigation shall include, but
not be limited to the mandatory cases and priority taxpayers/industries specified in this Order including other
priority audit that may be identified by the Regional Director (RD)/Assistant Commissioner, Large Taxpayers
Service (ACIR-LTS).

The tax returns to be selected for regional tax cases (for item numbers II.2 to 3 of this Order) shall consist of
60% Taxpayer Account Management Program (TAMP) and 40% non-TAMP taxpayers of the Revenue District
Office (RDO).

The RDO and RD/Large Taxpayers Division (LTD), Large Taxpayers Audit Division (LTAD) and ACIR-LTS
are equally responsible in ensuring that only returns of taxpayers registered within their jurisdiction and those
that match the selection criteria of this Order are selected for issuance of eLAs. Otherwise, they shall be
subject to administrative sanctions.

Any deviation, except those selected under II.3 of this Order, shall require a request with a written justification
to be submitted by the RD to the Deputy Commissioner-Operations Group (DCIR-OG), for regional cases, and
by the ACIR-LTS to the Commissioner, for large taxpayer (LT) cases. A copy of the request approved by the
DCIR-OG shall be furnished to the ACIR-Assessment Service (AS), for monitoring purposes.

The RDO/LTD/LTAD shall prepare two (2) lists of taxpayers who have not been audited,
to wit:

e. Taxpayers who have been in operation for more than three (3) years up to five (5) years; and

f. Taxpayers who have been in operation for more than five (5) years.

At any given time, the head of RDO/LTD/LTAD shall make sure that each Revenue Officer (RO) should have
a case load coming from either of the two (2) lists above, whether or not any of the selection criteria under
item II.2 of this Order has been met.

If the taxpayer has been audited for the last two (2) years and has been again selected for audit on the current
or 3rd year, the RDO/LTD/LTAD shall submit a written explanation to the Commissioner, copy furnished the
DCIR-OG, for regional cases, as to why such taxpayer shall be subjected to audit for three (3) succeeding
years, unless the RDO/LTD/LTAD has established that such taxpayer has an under-declaration of sales/income
or overstatement of expenses/deductions by at least 30% (prima facie evidence of fraud). The deficiency
assessment on these cases should be imposed a 50% surcharge.

Discrepancies or audit/review findings arising from taxpayers with filed claims for VAT refund/credit referred
by the VAT Credit Audit Division (VCAD) or Tax Audit Review Division (TARD) should be evaluated by the
RDO/LTD/LTAD to determine any tax implications. The RDO/LTD/LTAD may select the taxpayer-claimant
for issuance of eLA, if necessary. However, if the taxpayer-claimant is already the subject of an existing eLA
for the same taxable year covered by the claim, the audit/review findings should be consolidated with the
existing eLA/case. A copy of the narrative memorandum report on these cases should be transmitted by the
RDO to the ACIR-AS, for regional cases, and by the LTD/LTAD to the ACIR-LTS, for LT cases, on or before
the 10th day of the month following the submission of the report of investigation by the RO.

The Electronic Letter of Authority Monitoring System (eLAMS) shall be used in the request, approval and
issuance of eLAs, as well as in updating the status of the same, until the Case

Management System (CMS) of the enhanced Tax Information System (eTIS) is rolled-out in the National,
Regional and District Offices.

Electronic Memorandum of Assignment (eMOA) thru eLAMS shall be issued for the following cases:

j. Reassignment for the continuation of the audit/investigation of a case to another RO due to


resignation/retirement/transfer of the original RO;

k. Assignment to the original RO of returned cases by the reviewing office or reassignment to another
RO of returned cases in case of resignation/retirement/transfer of the original RO;

l. Reassignment to another RO due to referral of the case to another investigating office [e.g. cases
referred to Regional Investigation Division, National Investigation Division]; and

m. Protested cases/cases for reinvestigation.

As a general policy, the simultaneous investigation of all liabilities of the taxpayer shall be followed. One (1)
eLA shall be issued for each taxable year or period to include all internal revenue tax liabilities of the taxpayer,
except when a specific tax type had been previously examined (e.g., audit of VAT under VAT Audit Program
and VAT arising from claim of tax refund/credit).

Except for eLAs issued under the Run After Tax Evaders Program of the National Office (NO) or Regional
Office, only ROs-Assessment Group shall be authorized to conduct audit and investigation of tax cases,
whether in a principal or assisting capacity. The same RO and/or Group Supervisor (GS) shall not be assigned
in the current year with the same taxpayers who have been examined for the prior year, except when there is
only one GS or at most four (4) ROs in one district/investigating office.

Notwithstanding the foregoing policies, eLAs shall be issued for the following tax cases:

a. Specific audit of claims for VAT refund or issuance of Tax Credit Certificate wherein one eLA shall be
issued for each taxable period/quarter of claim. The same RO may be assigned for two (2) or more
taxable quarters provided the quarters covered are for the same taxable year.

b. In the issuance of eLA covering the audit of tax liabilities of taxpayers retiring from business, one (1)
eLA shall be issued for the audit/investigation of the internal revenue tax liabilities covering the
immediately preceding year and the short period return. However, the RO assigned to the case shall
prepare two (2) separate reports - one for the immediately preceding year and another on the results of
the audit/investigation for the short period return. Taxpayers who are retiring from business with gross
sales/receipts amounting to P1,000,000.00 and below or gross assets not exceeding P3,000,000.00
shall no longer be verified/investigated.

c. For Estate Tax cases with other tax liabilities, two (2) separate eLAs shall be issued to the same RO,
one (1) for the Estate Tax liability and a separate eLA covering the audit of other tax liabilities for the
year immediately preceding the death of the taxpayer and the short period within the year up to the
death of the decedent. The RO shall prepare three (3) separate reports, namely: 1) for the Estate Tax
liability; 2) for the other tax liabilities covering the immediately preceding year; and 3) for the short
period return. For Estate Tax cases where the decedent has no other tax liabilities, a Tax Verification
Notice (TVN) shall be issued irrespective of the amount of gross estate as prescribed in RMO No. 69-
2010.

Failure on the part of the RO to render a report of investigation/verification within the time frame prescribed in
this Order shall not nullify the eLA. The eLA is enforceable even if it remains outstanding beyond the time
frame for submission of report of investigation/verification by the RO assigned to the case, subject to the
period of limitation under Sections 203 and 222 of the Tax Code of 1997, as amended. However, the RO who
fails to submit the report investigation/verification shall be subject to any applicable administrative sanction.

As stated in RMO No. 44-2010, it is reiterated that pending eLAs as of the effectivity of the said Order shall no
longer be revalidated. In case the report of investigation cannot be rendered within the prescribed period, the
concerned RO shall prepare a monthly progress report starting from the time such audit report should have
been rendered stating therein the reason for the delay in the submission of the report of investigation duly
noted by his GS and approved by the RDO/LTD/LTAD. The said progress report/s shall be attached to the
docket of the case.

The RDO/LTD/LTAD shall report to the ACIR, Internal Affairs Service, Attention: The Chief, Internal
Investigation Division, any RO under his supervision with prescribed tax cases and long overdue cases that are
still unsubmitted despite several call up letters/reminders issued by the RDO/LTD/LTAD. A statement of all the
facts and other documents (e.g., memoranda issued to the concerned RO calling his attention regarding
submission of required reports of investigation within the prescribed period) must be submitted, together with
his report, copy furnished the RD and ACIR-AS, for revenue regions, and the ACIR-LTS, for LT.

A random revalida of audit cases may be conducted by the Office of the Commissioner and/or the Office
designated by the Commissioner. Any violation of the instructions in this Order by any RO or official shall be
a ground for the imposition of appropriate administrative sanctions/penalties.

REVENUE MEMORANDUM ORDER NO. 20-2015 issued on September 18, 2015 clarifies
the procedures on the registration of employees and prescribes the policies and guidelines in the
issuance of Taxpayer Identification Number (TIN) of employees using the eRegistration (eReg)
System.
Employees shall be registered at the Revenue District Office (RDO) where the employer
is registered or at the local RDO of the business address where the Large Taxpayer (LT)-
Employer is physically located.
The transfer of registration of an employee due to change of employer shall be initiated
by the RDO that receives the employeesdulyaccomplished and signed BIR Form No. 1905
(Application for Registration Information Update) submitted by the new employer. In case the
employee or the employer is relatively far and unable to visit the RDO for the application of
transfer of registration, a faxed copy of BIR Form No. 1905 with signature is acceptable and
shall be accepted by the RDOs or LT-Assistance Division (LTAD)/Excise LT Regulatory
Division (ELTRD)/LT Division (LTD) Makati/LTD-Cebu.
Taxpayers with the following circumstances cannot be registered using the eReg
System, thus they shall appear personally in the RDO or the LT-Employer shall submit a written
request for TIN issuance to the LTAD/ELTRD/LTDMakati/LTD-Cebu:
g. Those with incomplete data (e.g. no middle name, such as Chinese and child of a solo
parent) on the basic taxpayer information form; and
h. Those with similar or found to have matching records in the BIR database that fall
under any of the following validation rules:
0 same last name, first name and middle name
1 same last name, first name and middle initial
2 same last name, first name and birth date
3 same last name, middle name and birth date
4 for a married female whose civil status entered in eREG is married, the
entered middle name, first name and birth date has respectively matching
last name, first name and birth date of a female in the BIR database
Only LT-Employer is allowed to transact business with the LTAD/ELTRD/LTD Makati/LTD-Cebu
where the LT-Employer is duly registered for their employees and Update of Exemption of Employees.

LT-Employer shall secure the TIN of its new employees using the eReg System. LT-Employer that
cannot register its new employees thru
TINs in LTAD/ELTRD/LTD-Makati/LTD-Cebu where the LT-Employer is duly registered.
Provided that, LT-Employer shall submit a written request with corresponding transmittal list of
its new employees who filed BIR Form No. 1902 (Application for Registration For Individuals
Earning Purely Compensation Income and Non-Resident Citizens/Resident Alien Employee)
for the TIN issuance in any form of communication (letter, email attachment, fax), attention to
the Chief of Office, together with the prescribed registration form and eReg System message.
LT-Employer shall submit a written request for the issuance of TIN cards of employees
to the concerned LTAD/ELTRD/LTD-Makati/LTD-Cebu, attaching thereto the list of newly-
registered employees in batches of twenty (20), citing their full name (surname, first name,
middle name), birthdate, address and the date of registration or date of TIN issuance, together
with BIR Form No. 1902 and the printed eReg Confirmation Page, only if registered using the
eReg System.
Employers of Taxpayer Account Management Program (TAMP) Corporations and
Electronic Filing and Payment System (eFPS)-registered users shall secure the TIN of its new
employees using the eReg System. All other employers (who are not classified as large
taxpayers, TAMP corporations or eFPS-registered users) may secure the TIN of their
employees, either through eReg System or through the RDO having Jurisdiction
Employee over with the concurrent multiple employment shall secure TIN at the RDO having
jurisdiction over his principal/main employer.
In the event that the eReg System cannot process the TIN issuance of employees, the
Client Support Section of the concerned RDOs shall accommodate these employees. Employee
shall
request for the issuance of TIN card to the RDO having jurisdicti address or any computerized RDOs.

All new employees with existing TIN shall apply for Update of Registration Information
by submitting their accomplished BIR Form No. 2305 to their employer. Update of Exemption
of EmployeesInformation shall be done by the employer using the Update of Exemption of
Employee Data Entry Module (BIR Form No. 2305 Data Entry Module) or Taxpayer
Registration Information Update System (TRIU Enhanced eReg System when available).
No local employees shall be registered to the RDO of LTAD/ELTRD/LTD-Makati/LTD-
Cebu. Hence, in the registration by LTAD/ELTRD/LTD-Makati/LTD-Cebu of new employees
of LT-Employers, the local RDO of the business address where the LT-Employer is physically
located shall be used for tagging purposes.
Employers who are required to use the eReg System but are instructing its new
employees to visit the RDOs or LTAD/ELTRD/LTD-Makati/LTD-Cebu with photocopied
alleged eReg System message presented, shall be imposed a penalty of P 1,000.00 per
employee pursuant to Section 275 of the Tax Code, as amended.
A penalty of P 1,000.00 for every instance but not to exceed P 25,000.00 shall be imposed on the users of the
eReg System and Update of Exemption of Employee Data Entry Module who supplied erroneous/invalid
information.

REVENUE MEMORANDUM ORDER NO. 212015 issued on September 18, 2015 prescribes the
guidelines and procedures on data matching process of Point-of-Sale (POS)/Cash Register Machine
(CRM)/Special Purpose Machine (SPM) and/or other similar machines generating receipts/invoices in
compliance with Revenue Memorandum Circular (RMC) Nos. 30-2015 and 36-2015.
The Client Support Section (CSS) or its equivalent section of the Revenue District Office
(RDO)/Large Taxpayers Assistance Division (LTAD)/Excise LT Regulatory Division (ELTRD)/Large
Taxpayers Division (LTD)-(Makati/Cebu) shall upload to the BIR data warehouse, on or before October 30,
2015, the pre-validated Inventory List of all POS/CRM/SPM and any other similar machines generating
receipts/invoices received from taxpayers. The Business Intelligence Division (BID) will retrieve the uploaded
Inventory List and match/reconcile it with the BIR database.
Within ten (10) days from receipt from the BID of the results of data matching, the
CSS/LTAD/ELTRD/LTD-(Makati/Cebu) will validate all machines of each taxpayer, as identified in the List of
Matched CRM/POS and Compliance on Electronic Sales (eSales) Report, to determine compliance with the
submission of monthly sales report thru the eSales Reporting System. Said offices shall also verify if the
taxpayer complied with the declaration of Z-reading based on the submittednventoryList. taxpayers I
After validation/verification, the validated list/Discrepancy Report shall then be forwarded to the
Assessment Section (RDO/LTD-(Makati/Cebu)/concerned LT-Audit Division) for further
investigation/enforcement actions (such as conduct of Z-reading of sales machines/software) and imposition of
corresponding penalties to non-compliant taxpayers.
A penalty of One Thousand Pesos (P1,000) for each month of non-submission of eSales report per
machine shall be imposed, in case of failure to comply with the monthly eSales requirements in accordance
with the provisions on compromise penalties under Section 250 of the National Internal Revenue Code of
1997, as amended, and further reiterated in RMO No. 7-2015. However, the payment of penalties shall not
relieve the taxpayer from the submission of the prescribed Inventory List pursuant to RMC No. 36-2015.
All machines with Provisional Permit to Use (PTU), which were not converted to Final PTU until July
31, 2015 in accordance with RMC No. 30-2015, shall be revoked following the revocation guidelines provided
under RMO No. 10-2005.
Taxpayers who were unable to submit their Inventory List of sales machines within the prescribed
deadline shall be immediately notified and be subjected to automatic revocation of their PTU and immediate
post-evaluation of their CRM/POS/SPM, if warranted.

REVENUE MEMORANDUM ORDER NO. 22-2015 issued on October 12, 2015 amends certain
portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of
Accounts Receivable/ Delinquent Accounts (AR/DA).
For all Offices required to accomplish and submit inventory of AR/DA cases, the revised form for
Updates of Delinquent Accounts under Operations Memorandum No. 3-2013 dated April 15, 2013, as
amended by RMO No. 11-2014, is further amended and shall be now called Inventory List ofand
forDelinquentinclusionofcolumns requiringAccountsthedateof assignment of docket to Seizure Agent per
respective Units of Arrears Management Team, and columns requiring the AR/DA classification codes. The
submission of the aforesaid inventory list in hard and soft copies shall be on or before 10 th day following the
close of the month.
The following Annexes prescribed in RMO No. 11-2014 are also amended:
REFERENCE ANNEXES REFERENCE ANNEXES
ANNEX DESCRIPTION
IN RMO NO. 11-2014 IN THIS RMO
Guidelines in Determining the
Annex C Degree of Collectability of Annex1A
AR/DA Cases
Guidelines in the Determination of
Annex E Annex2A
AR/DA Case Classification Codes

The Guidelines on How to Fill Out the Inventory List of Delinquent Accounts is also provided, for
uniformity in accomplishing the said inventory list.
REVENUE MEMORANDUM ORDER NO. 232015 issued on October 16, 2015 announces
the availability of EmployeeandprescribesMatterstheguidelinesto itsinaccessthe BI and regular updating of
its content.
The Employee Matters portion shall be made who have registered and logged on to the BIR Portal.
Initially, it will include the following information:
i. HR Policies on recruitment/promotion; compensation and benefits; performance
evaluation; internal transfer; Statement of Assets, Liabilities and Net
worth/Current Personnel Strength submission and separation from BIR
j. BIR Personnel Forms (i.e. Personal Data Sheet, Clearance Forms, Application
for Leave, etc.)
k. Training Schedules
l. Training Issuances/Scholarships
m. Gender & Development Program
To be able to access the information on Emp officials and personnel should register and log on to the
system, through the login box to be made available in the BIR Website (www.bir.gov.ph), using the password
to be provided by the Systems Development Division (SDD). The requirements for the issuance of password
are specified in the Order.
Heads and Assistant Heads of BIR offices identified as content owners in Annex A of
this Order shall ensure the regular and timely updating of their assigned/owned information
posted in theEmployee Matters portion of the BIR Portal
The designated Content Management System (CMS) Approver and CMS Editor(s) of
said offices shall use Joomla to publish new/updated articles in the BIR Portal. For this
purpose, a CMS account has been created per concerned BIR office, which should be kept
secure at all times by the CMS Approver.
Articles for posting in the BIR Portal should be reviewed and approved first by the
respective head of office and Assistant Commissioner/Deputy Commissioner, where
necessary, in order to ensure its accuracy. It shall be the responsibility of the CMS Approvers
to ensure that only pre-approved articles are posted by their office in the BIR Portal.
Whenever there is a need to post/publish new information (information not yet currently posted)
under the Employee MattersdBIRoffice shallportion make a formal request addressed to the Chief,
Internal Communications Division (ICD). In the request, the following details shall be specified:
n. Information for posting (hard and soft copies should be attached to the formal request);
o. Name of designated CMS Editor; and
p. Name(s) and telephone number(s) of contact person(s) in the office.
The Chief, ICD shall request the SDD to create a new template in the CMS to implement the regular
posting of said information of the BIR Portal and in the its succeeding updates by the office that made the
request.
If there is a need to revise the presentation/layout of currently posted information in
the BIR Portal, the concerned BIR office shall have to make a formal request addressed to the
Chief, ICD indicating the details/specifications for the desired revision and the name(s) and
telephone number(s) of contact person(s). The ICD, in turn, shall coordinate with the SDD for
the revision of the affected CMS template.
In case of retirement, resignation, transfer to an CMS Editor, the head of office shall ensure the
transfer of CMS technology to the identified replacement (new CMS Editor) at least two (2) weeks before the
effectivity of retirement, resignation or transfer of the outgoing CMS Editor.

REVENUE MEMORANDUM ORDER NO. 24-2015 issued on December 8, 2015 prescribes the
submission ofiveryreportof FrontlineTheaccordanceDelwithServicethe provisions of Anti-Red Tape Act of
2007 relative to Revenue Memorandum Circular No. 39-2015.
All Client Support Section Chiefs of Revenue District Offices/Large Taxpayer Assistance Divisions /
Large Taxpayer District Offices shall prepare the report on Processing taxpayers Registration primary and
covering secondary registration and other front line services. Said report shall be submitted to the Office of the
Assistant Commissioner, Client Support Service every 10th day of the month following the end of the quarter.