Summary
RMC No. 60-2006 prescribes steps to make sure Revenue District Offices and Authorized Agent Banks receive only authentic Tax Debit Memos (TDMs).
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Key points
- Verify the issuing office. Authorized officials check that TDMs were issued only by the offices authorized under RMC No. 51-2004. These are the RDOs of Revenue Region No. 8 (Makati), the LTDOs of Makati and Cebu, the Large Taxpayer Collection Enforcement Division for LTAID I and LTAID II taxpayers, and the Collection Programs Division for all other RDOs and Regional Offices.
- Acceptance rules. Only the original TDM, signed by an authorized official of the issuing office, is accepted. No photocopy is accepted, and any erasure invalidates acceptance.
Who is affected
- Revenue District Offices
- Authorized Agent Banks
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.