RR No. 3-2013: Prescribes the use of electronic Official Register Books for manufacturers of tobacco products and regulated raw materials

Key points

1. Enrollment. Covered taxpayers file a written request for access with the Chief, Excise Large Taxpayers Field Operations Division. The request comes with a notarized Board Resolution (juridical entity) or an affidavit (sole proprietor) naming authorized representatives as encoder or authorized officer.
2. User accounts. The authorized officer creates and activates user accounts, finalizes encoded transactions, and generates and submits eORB Forms. Encoders cannot create accounts or submit ORB Forms.
3. Submission and amendment. The eORB Forms are transmitted within five (5) calendar days after the end of the month of operation. Amendments are allowed once per reference document, not later than January 31 of the next year, with approval of the Chief, Excise LT Field Operations Division by email.
4. Other rules. Submission of ORB data through external storage such as disks or memory sticks is not allowed. Changes to a computerized accounting system affecting covered transactions need prior written notice to the BIR.
5. Start and rollout. Manual ORBs and transcripts end upon effectivity of the Regulations. Transactions from February 1, 2013 are encoded in the eORB System, with the February 2013 form transmitted on or before March 5, 2013. The system is first used by major tobacco players identified by the BIR, with prior notice to the others.

Who is affected

• Manufacturers of cigarettes, cigars and cigarette papers
• Traders and dealers of whole leaf and partially manufactured leaf tobacco

Deadlines and effectivity

• Transactions from February 1, 2013 encoded in eORB
• February 2013 form due on or before March 5, 2013
• Monthly forms: within 5 calendar days after month end