RMO No. 51-2010: Prescribes the policies and guidelines relative to the eComplaint System

Key points

1. NO OR complaints. These cover non-issuance of Official Receipts or Sales Invoices, and use of ORs or SIs not duly registered with the BIR, including fake or spurious ones. They are sent to no-or-complaint@bir.gov.ph or by SMS to 0920-9818888, and the Taxpayer Information and Education Division (TIED) refers them to the concerned Special Investigation Division within one (1) working day after receipt.
2. RATE complaints. Run After Tax Evaders complaints concern individuals or entities engaged in tax fraud or evasion and other criminal violations under the Tax Code. They are sent to rate@bir.gov.ph or by SMS to 0920-9818888, and the National Investigation Division handles them.
3. Disiplina complaints. These are complaints against erring revenue officials and employees. They are sent to ecomplaint@bir.gov.ph, through the eComplaint icon on www.bir.gov.ph, or by SMS to 0920-9818888, and the Internal Security Division handles them.
4. Other complaints. Complaints not classified as NO OR, RATE or Disiplina but related to BIR transactions or services are endorsed by TIED within one (1) working day to the concerned BIR or external office.
5. System features. The System generates an Auto Reply and a Complaint ID No. for each SMS. TIED, NID and ISD designate point persons and assign a dedicated computer with email, internet and telephone lines.

Who is affected

• Taxpayers filing complaints with the BIR

Deadlines and effectivity

• TIED referral or endorsement within one (1) working day after receipt