Summary
RMO No. 2-2021 streamlines the reports submitted to the BIR Collection Service and the Divisions under it.
CollapseExpand
Key points
- Required reports. The frequency, manner of submission, distribution and deadline of the required reports are set in Annex A of the Order. The reports listed in Annex B are discontinued.
- How reports are sent. Soft copies with a scanned transmittal signed by the Head of Office are emailed from the account of the Head of Office or an authorized representative. The email date of the sending office is the date of receipt.
- Non-compliance. Failure to comply violates office rules and regulations, with the penalty in the Revised Code of Conduct implemented by RMO No. 53-2010.
Who is affected
- BIR Collection Service and the Divisions under it
- Concerned BIR 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.