RMO No. 49-2022: Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection Performance

Key points

1. Monthly BIR Form No. 1771B. RDOs, RLTAD, ELTAD, ELTFOD and LT Divisions of Cebu and Davao submit it monthly to the Regional Collection Division or the LTPMPD. It gives specific reasons for TAMP and other taxpayers that majorly contributed to the change, excluding ONETT taxpayers.
2. Data from SDD and data centers. The Systems Development Division develops a script for Comparative Data on Tax Collections from the Top 100 and Bottom 100 Taxpayers (Annex D). The RDC or NODC generates and submits this data, and the data for the 12.09 reports, every 8th day of the following month.
3. Due dates. BIR Form Nos. 1771A and 1771B from RDOs and the other offices are due on the 12th day of the following month. Reports then move to the next office level within the periods set in the Order.

Who is affected

• RDOs, RLTAD, ELTAD, ELTFOD and LT Divisions of Cebu and Davao
• RDC and NODC

Deadlines and effectivity

• Data from RDC/NODC: 8th day of the following month
• BIR Form Nos. 1771A and 1771B: 12th day of the following month