RMO No. 35-2011: Re-classifies the Revenue District Offices (RDOs)

Key points

1. Eight classes. The revised classification has eight (8) classes of RDOs, A, B, C, D, E, F, G and H, determined with the formula k = 1 + 3.322 logN, where k is the number of classes and N the total number of observations.
2. Class indicator basis. Each RDO’s class indicator was computed from the 2011 RDO Goal Allocation, the average ratio of RDO collection to total BIR collection from 2006 to 2010, the weighted number of annual Income Tax returns filed in 2010 (BIR Form 1701 at 40%, BIR Form 1702 at 60%), and the weighted number of registered taxpayers as of December 31, 2010 (Professionals and Single Proprietors 40%, Corporations 60%).
3. Updating. The RDO classification is updated every two (2) years.

Who is affected

• Revenue District Offices

Deadlines and effectivity

• Updated every two (2) years