RMC No. 82-2008: Circularizes the procedures for registration of manual books of accounts

Key points

1. Reuse of registered books. Registered manual books whose pages are not yet exhausted can be used in later years without re-registering or re-stamping. The portions for each year must be labeled or marked by the taxpayer.
2. New set of books. A new set is registered only when the pages of the previous books are all used up. A new set is not needed every year.
3. Deadlines that do not apply. The January 30 deadline in RMO No. 29-2002 applies only to computerized books. The 15 days after year-end deadline in RMC No. 13-82 refers to loose-leaf bound books, not manual books.
4. New taxpayers and subsidiary books. Newly registered taxpayers present manual books before use to the RDO where the business is located, or to the concerned Large Taxpayer Service office, for approval and registration. Subsidiary manual books are registered before use under the same rules.
5. Limit on RDO review. The Taxpayer Service Section of the RDO or the concerned LTS office has no authority to check whether previously registered books are complete or updated before approving registration.

Who is affected

• Taxpayers using manual books of accounts
• Revenue Officers in charge of registration

Deadlines and effectivity

• Computerized books: January 30 of the following year (RMO No. 29-2002)