Summary
RMO No. 6-2001 sets the policies and procedures for establishing the BIR Revenue Records Center (RRC) and adopting a Records Management Program.
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Key points
- Center head. The Commissioner designates the RRC Head. Within five working days from designation, the Head gives all offices whose records will be archived there his or her specimen signature.
- Transfer approval. No records are received for storage without prior approval for transfer from the concerned head of office. Only the Assistant Commissioner, ISOS (or representative) for ISOS records, and the Regional Director and/or Administrative Division Chiefs of the Metro Manila Revenue Regions for records of the four (4) Metro Manila RRs and their district offices may transfer records.
- Records to be archived. These are all tax returns for the years 1992 to 1996, all tax returns received by the Metro Manila RRs from 1996 to 1999, and all Revenue Data Center bank records.
- Transport and packing. The office concerned prepares the records for transport as prescribed in Annex A of the Order. Boxes must be labeled by content and classification, and documents or equipment meant for disposal are not transferred.
Who is affected
- Offices whose records are archived at the Center
- Metro Manila Revenue Regions
- ISOS
Deadlines and effectivity
- RRC Head gives specimen signature within five working days from designation
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.
