RMO No. 38-2020: Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the “Reports on Drastic Changes in Collection Performance”

Key points

1. BIR Form No. 1771B submission. The RDO, LTRAD, LTEAD, ELTFOD and LT Divisions of Cebu and Davao submit it monthly to the RCD or LT Performance Monitoring and Programs Division (LTPMPD).
2. Contents of Form 1771B. It gives specific reasons for taxpayers under the Taxpayer Account Management Program (TAMP) and the medium and ONETT segments that had a major effect on the change in collection. It shows comparative collections and goals, the revenue impact versus the previous period and the impact on the collection goal per taxpayer.
3. Support and ranking. The reasons cited must be supported by relevant data or documents. Taxpayers are ranked per tax type from highest to lowest contribution to the change.
4. BIR Form No. 1771C. It summarizes reasons by industry and major tax type based on the submitted Form 1771B. It shows increase or decrease against the previous year and excess or shortfall against the goal, in peso value and in percentages.

Who is affected

• RDOs, LTRAD, LTEAD, ELTFOD and LT Divisions of Cebu and Davao
• RCD and LTPMPD

Deadlines and effectivity

• BIR Form No. 1771B submitted monthly