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RMO No. 12-2015: Prescribes the updated procedures in the implementation of the Memorandum of Agreement between the Department of Public Works and Highways and the Department of Finance

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Summary

RMO No. 12-2015 prescribes updated procedures in implementing the Memorandum of Agreement between the DPWH and the Department of Finance, decentralizing the filing of Applications for Contractor’s Final Payment Release Certificate.

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Key points

  1. Change of filing office. Contractors whose principal place of business is in Metro Manila district offices file the Application for Contractor’s Final Payment Release Certificate with the Large Taxpayers Office or Revenue District Office where that principal place of business is registered. Before, filing was with the Audit Information Tax Exemption and Incentives Division.
  2. Delegation. Processing and monitoring of all related activities are delegated to the Assistant Commissioner, Large Taxpayers Service, and the Regional Directors.

Who is affected

  • Contractors with principal place of business in Metro Manila district offices

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

Related issuances (2)

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Cited byRMO No. 2-2025RMO No. 57-2019

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.