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RMO No. 38-99: Prescribes the policies, guidelines and procedures in the use of electronic/computer-generated forms in the filing of tax/information returns, payment forms, declaration forms, certificates and attachments to BIR forms

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Summary

RMO No. 38-99 sets the policies, guidelines and procedures for using electronic or computer-generated forms in filing tax and information returns, payment forms, declaration forms, certificates and attachments to BIR forms.

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Key points

  1. Conditions for computer-generated forms. They may replace officially printed BIR forms if originally filled-up and of laser quality. They must be printed on white 8 ¼ x 11 class A (56 GSM) paper using black ink, with the machine validation portion ¼ inch from the lower edge of the paper.
  2. Acceptance. All Authorized Agent Banks, other collection agents and BIR offices designated to receive returns accept duly filed computer-generated forms.
  3. Soft copies of forms. Taxpayers may get diskette copies of BIR forms by sending a written request to the Bureau’s Taxpayer Assistance Service with a 3.5 blank diskette.

Who is affected

  • Taxpayers
  • Authorized Agent Banks and other collection agents

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.