RMO No. 35-2009: Prescribes the guidelines and procedures relative to the BIR Project “Iboto Mo”

Key points

1. Registration of covered parties. RDOs ensure that political parties, candidates and campaign contributors register using BIR Form No. 1901 for individuals or BIR Form No. 1903 for political parties, corporations and other non-individuals. Those already registered update their registration with BIR Form No. 1905 to add the tax type withholding expanded.
2. Coordination with COMELEC. RDOs coordinate with local COMELEC offices so forms can be issued when candidates file their Certificate of Candidacy (COC) from November 20 to December 1, 2009. Pre-generated TINs and TIN cards are issued on the spot when the accomplished Forms 1901/1903 are submitted.
3. Identifying unregistered parties. RDOs get the list of candidates with COC and accredited political parties from COMELEC and match it against the registration system. Parties not yet registered receive letters on RR No. 8-2009 and the registration requirements, and their representatives are briefed.
4. Pre-audit and notices. RDOs get the Statement of Campaign Expenditures and Contributions from COMELEC and pre-audit compliance with withholding tax obligations. Letters or notices go to parties that failed, were late or were deficient in filing and remitting withholding taxes.
5. Reporting. The Monthly Report on Project Iboto Mo goes to the Regional Director not later than the 5th day of each month.
6. Tax codes. The Alphanumeric Tax Code (ATC) for CWT withheld by individuals is WI 680. For corporations and non-individuals it is WC 680.

Who is affected

• Revenue District Offices
• Political parties
• Candidates in local and national elections
• Campaign contributors

Deadlines and effectivity

• COC filing period: November 20 to December 1, 2009
• Statements of Campaign Expenditures available from COMELEC by June 2010
• Monthly report due every 5th day, from December 5, 2009 to August 5, 2010