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RMO No. 13-2026: Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue Collections

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Summary

RMO No. 13-2026 amends RMO No. 36-2016 on the policies and procedures for reconciling internal revenue collections.

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Key points

  1. Uploads and discrepancies. RDOs and LT Offices ensure all Batch Control Sheets are uploaded into IRIS-CRR. The Revenue Accounting Division (RAD) ensures Consolidated Reports of Daily Collection from AABs are uploaded within five (5) days after collection. RDOs/LT Offices give written notice of BCS-CRDC discrepancies to the AAB branch within five (5) days from detection, and RAD notifies the AAB Head Office within seven (7) days.
  2. Resolution reports. The Taxpayer Service Systems Division and the Administrative System Division issue a memorandum on actions taken to resolve reported discrepancies within thirty (30) calendar days from receipt of the notice.
  3. Monthly reports. The Regional Finance Division sends the consolidated Monthly Statement of Report of Collections, Deposits and Outstanding Balances to RAD every twelfth (12th) day of the following month.
  4. Reconciled collection report. RAD prepares the reconciled Consolidated Report of Collection based on the Bureau of the Treasury’s NGCDS and sends it to the RDO, Regional Collection Division, and Regional Finance Division for validation. RDOs use the BTr Data Change Request Form for adjustments on RCO collections.
  5. Transfers and BIR Form 12.09. RDOs and LT Offices send RAD requests for retention or reversion of Transfer In/Out collections and for manual transfer of tax collections, with supporting documents. RAD sends the BTr/BIR-RAD Data and RDO 1209 Data Reconciliation Report, and offices fill in the RDO BIR Form 12.09 portion and send adjustment requests within ten (10) days from receiving the initial Annex M.

Who is affected

  • Revenue District Offices and LT Offices
  • Revenue Accounting Division
  • Regional Finance Division
  • Authorized Agent Banks

Deadlines and effectivity

  • CRDC uploaded: within 5 days after collection
  • Discrepancy notice to AAB branch: within 5 days from detection
  • Monthly report: every 12th day of the following month
  • Issued: June 24, 2026

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

Related issuances (5)

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CitesRMC No. 133-2024RMC No. 56-2024RMO No. 36-2016RMO No. 49-2004RMO No. 57-2022

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.