RMO No. 23-2013: Prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book System (eORB)

Key points

1. Coverage. The system starts with major tobacco companies named by the BIR. A Notice of eORB Implementation is later issued to other tobacco companies. Taxpayers told to use it no longer submit the hard copy eORB Form.
2. Responsible offices. The Large Taxpayers Service is process owner, and the Chief of the Excise LT Field Operations Division approves enrolment forms, amendments to eORB forms and Excise Tax deposits. The Excise LT Regulatory Division encodes permit and brand registration data within 24 hours of approval, and the LT Performance Monitoring and Programs Division generates removal and collection reports.
3. User manual. The operations and user’s manual can be downloaded through the eORB icon on the BIR website.
4. Penalties. Violations of the Order bring administrative disciplinary action. A taxpayer that fails to use or maintain the eORB System or to submit the eORB Form through it violates Section 153 of the NIRC. The penalty is P 1,000.00 for each failure, capped at P 25,000.00 per calendar year under Section 250.

Who is affected

• Major tobacco companies identified by the BIR
• Other tobacco companies once notified

Deadlines and effectivity

• ELTRD encodes permit and brand data within 24 hours of approval
• Penalty cap: P 25,000.00 per calendar year