RMO No. 43-2010: Prescribes the guidelines and procedures in the preparation of documents by all BIR offices

Key points

1. Initials and office code. The author or source writes initials and the office code on the lower left portion of all copies, in a font smaller than the text. Duplicate and triplicate copies carry a column for the initials of reviewing officials.
2. Dating. A document is dated only when approved for release. The releasing office stamps or imprints the date.
3. Records Division. The Records Division numbers, dates and files all revenue issuances. It receives an electronic copy with the original, except for Revenue Special Orders, where the electronic copy is not mandatory.
4. Submission to the UP Law Center. The Records Division submits documents to the Law Center of the University of the Philippines, as required for effectivity. The Chief consults the Assistant Commissioner, Legal Service on which documents are covered, and submission is made not later than three (3) days from the date of the document.

Who is affected

• All BIR offices
• Records Division

Deadlines and effectivity

• Submission to the UP Law Center not later than three (3) days from the date of the document