RMO No. 07-2016: Prescribes the policies and procedures in the decentralization of processing and issuance of certifications on internal revenue tax payments to all concerned revenue offices

Key points

1. Which office processes. The Revenue Accounting Division (RAD) handles all taxpayers for payments through Authorized Agent Banks in 1999 and prior years, and through Revenue Collection Officers in 1989 and prior years (outside Regional Finance Division jurisdiction). Large Taxpayer offices handle large taxpayers under their jurisdiction for 2000 and years thereafter, or from the effective date of enlisting as a large taxpayer. The Collection Section of the concerned RDOs handles all other collection periods.
2. Transferred taxpayers. If a taxpayer moved from one RDO or LTS office to another, the former office receives and processes the application. Payment records under the former office cannot be viewed in the ITS-CBR at the new office.
3. Verification of payments. Only payments posted in the ITS-CBR are the basis for certification. For RCO payments for 1990 and later, the RDO asks its Regional Finance Division, which processes and transmits within five (5) working days from the written request. No certification is issued for a check that was dishonored and not redeemed.
4. Confidentiality and accuracy. Offices must not violate the confidentiality provisions of Section 270 of the NIRC, except where the applicant is an income recipient seeking the certification for tax refund or to check that withholding tax was remitted. Officials who issue a defective certification without proper validation are administratively liable.
5. Fees and signing. A processing fee is paid on filing, in addition to the certification fee and documentary stamp. It is paid only to the RCO authorized to use the Mobile Revenue Collection Officer System, who issues an Electronic Official Receipt and not an Electronic Revenue Official Receipt, as the fee is not a tax. The head or assistant head of the issuing office signs the certification.
6. Pending RAD applications. Applications filed and pending with the RAD as of February 15, 2016 are still processed and certified by that office.

Who is affected

• Taxpayers applying for certification of tax payments
• Revenue Accounting Division, Large Taxpayer offices, RDOs and Regional Finance Divisions

Deadlines and effectivity

• Regional Finance Division processing: within five (5) working days from the RDO’s written request
• Pending RAD applications as of February 15, 2016 remain with RAD