RMO No. 37-2011: Prescribes the guidelines in the processing of Tax Debit Memo applications

Key points

1. Documents required. Applicants submit BIR Form 1915 (Application for TCC Utilization), the original TCC/s, the tax returns in triplicate, a Secretary’s Certificate, Board Resolution or authorization letter for the representative, and photocopies of IDs of the company signatory and the representative. TCCs jointly issued by the DOF-OSS also need a DOF-TDM Issuance Authorization (DOF-TDMIA).
2. Where to file. Filing is with the RDOs of Revenue Region No. 8 Makati, the LTDOs of Makati and Cebu, the LTCED for taxpayers under the Large Taxpayers Service in the National Office, or the Collection Programs Division for all other taxpayers under RDOs and Regional Offices.
3. Timing and representatives. The application with complete requirements is submitted at least two (2) weeks or ten (10) working days before the deadline of the return or payment. A representative presents an ID and an authorization letter, and the approved TDM is released only to that same representative.
4. Verification of TCCs. For BIR-issued TCCs, data in the BIR-TCRS may replace the Certificate of TCC authenticity unless there is a discrepancy. For DOF-OSS TCCs, BIR-TCRS data and the TDMIA verified through DIVAS may be used, and a Certificate of Authenticity is requested from the DOF-OSS if there are discrepancies or DIVAS is unavailable. Requested certifications must be issued within two (2) days.
5. Validity and return of TDM. A BIR-issued TDM is valid for 30 calendar days from issuance. An unused TDM must be returned for cancellation within 45 calendar days, otherwise the taxpayer waives restoration of the amount to the unutilized TCC balance and the TDM is deemed utilized.

Who is affected

• Taxpayers using TCCs to pay taxes through TDM
• Authorized representatives of taxpayers
• TDM-issuing BIR offices

Deadlines and effectivity

• File at least two (2) weeks or ten (10) working days before the filing or payment deadline
• TDM valid for 30 calendar days from issuance
• Return unused TDM within 45 calendar days after issuance