RMO No. 40-98: Prescribes the guidelines and procedures in the handling of Taxpayer Record Update validation and upload of suspense records

Files
Download this file

Summary

RMO No. 40-98 sets guidelines and procedures for handling Taxpayer Record Update (TRU) validation and the upload of suspense records.

CollapseExpand

Key points

  1. Upload by ISOS. The Information Systems Operations Service (ISOS) uploads encoded TRU Phase I records (individual and non-individual business entities) to the Integrated Tax System (ITS) database. It uploads TRU Phase II records (pure compensation earners) after rollout.
  2. Role of Revenue Data Centers. The Revenue Data Centers print the suspense report files that ISOS sends by File Transfer Protocol (FTP). They transmit the generated suspense reports to the Revenue District Office concerned for resolution.

Who is affected

  • Information Systems Operations Service
  • Revenue Data Centers
  • Revenue District Offices

Deadlines and effectivity

  • TRU Phase I records: uploaded at least 60 days before the scheduled rollout
  • TRU Phase II records: uploaded 30 days after rollout

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.