RMO No. 53-2019: Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the “Reports on Drastic Changes in Collection Performance”

Key points

1. Identifying taxpayers. Revenue District Offices and the Large Taxpayers audit and field operations divisions identify, per tax type and major industry or sector, the taxpayers under Part III(A)(4) behind the drastic changes. They use BIR Form No. 1771B and the reason codes in Part III(A)(9).
2. Submission of Forms 1771A and 1771B. The accomplished and validated forms go in electronic copy to the Revenue Collection Division (RCD) or LT Performance Monitoring and Programs Division (LTPMPD) not later than the 23rd day of the following month.
3. Narrative Report. RCD and LTPMPD prepare a Narrative Report under Part III (A)(7). They send it with BIR Form 1771C, copies of Forms 1771A and 1771B, and a signed transmittal letter to the Chief, Collection Performance and Monitoring Division at cpmd@bir.gov.ph, not later than the 28th of the following month.

Who is affected

• Revenue District Offices
• Large Taxpayers audit and field operations divisions
• Revenue Collection Division and LT Performance Monitoring and Programs Division

Deadlines and effectivity

• Forms 1771A and 1771B: not later than the 23rd day of the following month
• Narrative Report and related forms: not later than the 28th of the following month