Summary
RMO No. 13-2005, issued June 2, 2005, sets policies and procedures for the numbering and dissemination of revenue issuances.
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Key points
- Soft copy before numbering. The office of origin gives the Records Division a soft copy of each issuance, by diskette or e-mail with a copy to the Corporate Communication Division, before the Division numbers it. This supports dissemination by e-mail and the BIR website/portal.
- Office code and accuracy. All revenue issuances bear the office code of the division or office of origin. That office is mainly responsible for keeping the soft copy consistent and accurate against the signed hard copy.
- Distribution on numbering day. On the day of numbering, the Records Division provides soft and hard copies to the Corporate Communications Division, the BIR Contact Center (contact_us@cctr.bir.gov.ph), the Taxpayer Information and Education Division and the General Services Division.
Who is affected
- Offices of origin of revenue issuances
- Records Division
Deadlines and effectivity
- Distribution: on the day the issuance is numbered
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.