RMO No. 16-2000: Prescribes the policies and procedures for the processing and monitoring of withholding tax payments from National Government Agencies

Key points

1. Payment methods no longer accepted. Through the Authorized Agent Banks (AABs), the BIR no longer accepts the Modified Disbursement System check and Authority to Debit the Account of the Agency for taxes withheld by NGAs. The exception is withholding taxes from transactions of agencies funded from the Working/Imprest Fund and Revolving Fund.
2. Recognition of collections. The Revenue Accounting Division (RAD) and Finance Division (FD) of the concerned Regional Office take up remittances of current and prior years’ withheld taxes as collections. This is done on receipt of the Tax Remittance Advice (TRA) issued by the Department of Budget and Management (DBM).
3. Filing monitoring. RDOs monitor that NGAs under their jurisdiction file Withholding Tax Returns on or before the 25th of the month. Copies of the request and Summary of Taxes Withheld duly received by the DBM go with the return.
4. Compliance report. RDOs submit to the Withholding Tax Division a report listing the NGAs that have and have not complied with the BIR filing requirements.

Who is affected

• National Government Agencies
• Revenue District Offices
• Revenue Accounting Division and Finance Division of Regional Offices

Deadlines and effectivity

• Withholding Tax Returns filed on or before the 25th of the month