RMO No. 46-99: Prescribes the procedures to be followed in the event that taxpayer information are incomplete/incorrect or cannot be found in the ITS database

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Summary

RMO No. 46-99 sets the guidelines and procedures for the Revenue Accounting Division, Revenue Data Centers and Revenue District Offices when taxpayer information is incomplete, incorrect or not found in the Integrated Tax System database.

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Key points

  1. When the procedures apply. They apply after on-line verification through the Collection and Bank Reconciliation on-line inquiry facility.

Who is affected

  • Revenue Accounting Division
  • Revenue Data Centers
  • Revenue District Offices

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.