RMC No. 71-2009: Publishes the full text of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF)and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA)

Key points

1. BIR commitments. Every January, the BIR sets up Taxpayer Service Areas or help desks in city and municipal halls during applications and renewals for Mayor’s Permits and Business Licenses. It also shares names and addresses of registered taxpayers with local treasurers and works with local assessors on updating zonal values of real properties.
2. More BIR commitments. The BIR uses data from Local Government Units (LGUs) and the BLGF to widen the revenue base and improve collection efficiency. It recognizes the most cooperative treasurers and assessors in awarding ceremonies and issues circulars and orders to carry out the MOA.
3. BLGF commitments. The BLGF issues the circulars or orders needed to implement the MOA. It also circulates them to all municipal, city and provincial treasurers for uniform and effective implementation.
4. LGU treasurers and assessors. Through PHALTRA, they require persons and establishments securing or renewing business permits to present the Certificate of Registration (BIR Form No. 2303) and the current year’s annual Registration Fee (BIR Form No. 0605). They also require the TIN for all applications for government permits, licenses, clearances and similar documents under Executive Order No. 98, Series of 1999.
5. Information sharing. LGU treasurers and assessors share with the BIR the declared gross sales or gross receipts and other taxpayer data. They also work with the BIR on updating zonal values.

Who is affected

• BIR
• Bureau of Local Government Finance
• Local treasurers and assessors through PHALTRA
• Persons and businesses securing or renewing business permits

Deadlines and effectivity

• MOA signed December 16, 2009
• BIR help desks set up every January