RMO No. 43-2011: Amends Section IV.A.1.a of RMO No. 25-2011 relative to the policies, guidelines and procedures in the issuance of certifications and the acceptance/encoding/posting/remittance of Certification Fees and the corresponding Documentary Stamp Taxes collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers

Key points

1. Revised provision. The Revenue District Officer or Chief, LTDO uses the assigned BIR TIN in the attached Annex A list when remitting and encoding collections of certification fees and sales of loose documentary stamps.
2. LTDO note. LTDOs no longer secure a TIN, since all large taxpayers registered in the LTDOs are enrolled in the eFPS and pay certification fees through eFPS, as stated in Section III, Item 4 of RMO No. 25-2011.

Who is affected

• Revenue District Officers
• Chiefs of LTDOs