RMO No. 39-2000: Prescribes the policies and guidelines on data purification of registration, return and payment information of top taxpayers

Key points

1. Top taxpayers lists. Generation of the annual top individual and corporate income taxpayers follows RMO No. 7-2000.
2. Schedule. Registration Information is purified once a year, on the 1st day of July of each calendar year. Return and Payment Information is purified every time a return and payment is expected.
3. Limits of the cleanup. Cleanup for these ITS application systems is limited to the mandatory data specified in the Order.
4. Multiple and identical TINs. Cleanup of multiple and identical Taxpayer Identification Numbers falls under RMO 11-2000.

Who is affected

• Top taxpayers

Deadlines and effectivity

• Registration Information: once a year, on July 1
• Return and Payment Information: every time a return and payment is expected