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RMO No. 27-2001: Amends the policies and procedures for the processing and monitoring of Withholding Tax payments from National Government Agencies

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Summary

RMO No. 27-2001 amends RMO No. 16-2000 on processing and monitoring withholding tax payments from National Government Agencies (NGAs).

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Key points

  1. Source of Tax Remittance Advice. The Department of Budget and Management stops issuing Tax Remittance Advice (TRA) to NGAs. NGAs requisition blank TRA forms from the RDO where they are registered.
  2. Distribution and monitoring. The Withholding Tax Division distributes blank TRA forms to the Regional Administrative Division due for the RDOs. It strictly monitors their usage.
  3. One TRA per return. The NGA prepares a separate TRA for each Withholding Tax Return (WTR) filed. RDOs accept only WTRs from NGAs supported by TRAs, and these remain subject to regular verification and audit.

Who is affected

  • National Government Agencies
  • Revenue District Offices
  • Department of Budget and Management

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances (5)

Cites, Cited by CollapseExpand
CitesRMO No. 16-2000
Cited byRMC No. 42-2005RMO No. 02-2007RMO No. 36-2016RR No. 05-2003

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.