RMO No. 08-2013: Prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System

Key points

1. eReceipts and CORD users. Authorized collection officers issue eReceipts upon collections and when acknowledging no-payment and non-cash-payment returns. CORDs are assigned only to authorized, duly bonded Revenue Collection Officers and Special Collecting Officers, with a non-bonded exception under conditions in the Order.
2. Manual receipts when CORD unavailable. Manual RORs/ORs are allowed if the problem was logged with the BIR Help Desk, no replacement has arrived, and the Head of Office authorized it in writing. The officer encodes the manual receipts in the CORD once the replacement arrives.
3. Payments and hours. One-time transactions such as Capital Gains Tax and Documentary Stamp Tax are paid only at Authorized Agent Banks. Collections and returns are accepted from 8AM to 5PM, and items received up to 12 midnight on a deadline day count as filed that day.
4. Reprinting and cancellation. Reprinting is allowed only when no eReceipt printed, the CORD stopped on submission, or printing failed (such as a paper jam). Otherwise a Certification of Payment is issued for a fee of P 100 per transaction. Wrongly issued eReceipts cannot be cancelled directly and need a new eReceipt plus a written cancellation request.
5. Reports and KPIs. Reports such as Batch Control Sheets and the List of Collections generate from the MRCOS web application. Officers are rated monthly on Key Performance Indicators.
6. Start dates and RMO No. 6-2013. CORD use for no-payment and non-cash returns starts April 8, 2013, and for tax payments, certification fees and other non-tax collections on May 1, 2013. The cut-off for the unused ROR/OR inventory report under RMO No. 6-2013 is extended from February 28, 2013 to March 31, 2013.

Who is affected

• Revenue Collection Officers and Special Collecting Officers
• Taxpayers and payors receiving eReceipts

Deadlines and effectivity

• No-payment and non-cash returns: from April 8, 2013
• Tax payments and other collections: from May 1, 2013
• RMO No. 6-2013 inventory cut-off extended to March 31, 2013