RMO No. 30-2014: Prescribes the uniform guidelines and procedures in the remittance of all taxes withheld by National Government Agencies to the Bureau of Internal Revenue through the use of Electronic Tax Remittance Advice System

Key points

1. Notice and eFPS enrollment. Revenue offices send a Notification Letter to NGAs, including branches and extension offices, about the mandate to use eTRA through the Electronic Filing and Payment System (eFPS). The concerned office enrolls and activates each NGA online within five (5) days from receiving its written request, which states the NGA’s TIN, complete address, fund codes and authorized personnel.
2. Access accounts. Authorized personnel secure access accounts to view or generate the Withholding Tax Collection Report of NGAs thru eTRA. A request to revoke an account is filed immediately when a person’s authority ends.
3. Monitoring and corrections. Revenue personnel monitor NGA remittances through that report to detect erroneous entries. The Regional Director or Assistant Commissioner, Large Taxpayers Service assigns a serial number to each approved TRA Debit Memo and keeps a control book.
4. Time limits on adjustments. Verification of reported errors and adjustments in the ITS-CBRS are made within five (5) days from receipt of the NGA’s written notice. No adjustment may be made after the end of the calendar month of collection.
5. Reports and reconciliation. The NODC and Revenue Data Centers generate monthly reports on erroneous entries and adjustments for the RDOs and LTS offices. RDOs and LTS offices return the accomplished adjustments report to the Chief, MOMD within two (2) days from receipt. The MOMD sends its memorandum to the Revenue Accounting Division not later than five (5) days after month end.
6. eFPS downtime and manual TRAs. When eFPS is unavailable during the deadline period, an advisory is posted at the BIR website. Within twenty four (24) hours after the advisory that the system is available again, NGAs must file the withholding tax returns and pay through eTRA, or face late filing and payment penalties. All unused manual TRAs are accounted for and surrendered to the National Office.

Who is affected

• National Government Agencies, including branches and extension offices
• Revenue offices and Large Taxpayers Service offices

Deadlines and effectivity

• Issued August 14, 2014
• eFPS enrollment within 5 days from written request
• File and pay within 24 hours after the advisory that eFPS is available