RMO No. 11-2005: Amends pertinent provisions of RMO No. 40-2004 relative to the modified procedures in handling taxpayer’s request for transfer of registration and inclusion of additional policies

Key points

1. Suspended returns. Suspended returns from the Returns Processing System (RPS) and Collection and Bank Reconciliation System (CBR) no longer need to be resolved by the old RDO. The new RDO handles them manually if there are tax consequences, and the old computerized RDO lists them as part of the Transfer Related Docket (TRD).
2. Open and pending cases. All open or pending cases (Audit, Accounts Receivable, Returns Compliance System, Tax Credit/Refund), including suspended RPS/CBR returns, become the responsibility of the new RDO and are pursued manually. An open AR case prescribing within six (6) months from the transfer request is enforced by the old RDO and its docket is not part of the TRD.
3. Transmittal of dockets. For open cases, with or without a PAN or FAN issued, the office holding the docket sends it to the Region office covering the new RDO within the 15-day period for handling the transfer request. For cases prescribing within six (6) months, the docket must first contain a signed Waiver of the Defense of Prescription.
4. Prescribing cases without a waiver. The case must have reached the final assessment stage, and a tax docket is not sent to the new RDO unless a FAN has been issued. The transfer request must not be acted on beyond sixty (60) days from receipt, and prescribing collection cases are processed by the old RDO.
5. Returns and transfer confirmation. The old RDO certifies a photocopy of all physical returns for the last three (3) taxable years and transfers them to the new RDO. It processes transfer requests of taxpayers earning purely compensation income upon issuance of the approved BIR Form 1905, and a Transfer Confirmation Notice (TCN) is no longer required in all cases.

Who is affected

• Taxpayers requesting transfer of registration
• Old and new Revenue District Offices

Deadlines and effectivity

• Transmittal of dockets: within the 15-day period for the transfer request
• Transfer request not acted upon beyond sixty (60) days from receipt (prescribing cases without a waiver)