RMC No. 51-2007: Circularizes the revisions on the new paradigm in meeting the collection target as embodied in the memorandum issued by the OIC-CIR dated July 27, 2007

Key points

1. Claims outside the Large Taxpayer Service. Claims of P 1M and below are processed in the RDO with the Regional Director approving. Claims above P 1M up to P 10M are filed in the RDO, reviewed in the Revenue Region and sent to the Assessment Service, with the ACIR-AS as final approver. Claims above P 10M are recommended by the ACIR-AS and finally approved by the ODCIR-OG.
2. Large Taxpayer Service claims. Claims of P 10M and below are reviewed and approved by the ACIR-LTS, or by the Head Revenue Executive Assistant in the ACIR-LTS’s absence. Claims above P 10M are finally approved by the CIR.
3. VAT claims at the DOF One-Stop-Shop. Claims of P 10M and below are processed by the Assessment Service, with the ACIR-AS approving. Claims above P 10M are recommended by the ACIR-AS to the DCIR-OG for final approval.
4. Legal questions. When a question of law arises, the assigned Revenue Officer requests a legal opinion, which becomes part of the case records. If the Legal Service ruling conflicts with the Assessment Service position, the concerned DCIR or the CIR resolves it.
5. Court-decided cases and TCC changes. For court cases requiring TCCs, the Appellate Division prepares them for signature by the ACIR-LS. Revalidations, transfers, utilizations and conversions of TCCs are recommended by the concerned ACIR and signed by the DCIR-OG, except cases handled by LTS and Revenue Region 8-Makati, which follow the Integrated Tax System rules.

Who is affected

• Claimants of cash refunds or TCCs
• Large Taxpayer Service claimants
• VAT claimants at the DOF One-Stop-Shop