RMC No. 09-2003: Prescribes the establishment of “BIR-On-Wheels” by the RDOs, LTAD I and II and LTDOs Makati and Cebu

Summary

RMC No. 09-2003 prescribes the establishment of BIR-On-Wheels (BOW) in BIR frontline offices, commercial centers and other establishments frequented by the public.

Key points

1. Staffing. Each BIR-On-Wheels is manned by at least two (2) Revenue Officers.
2. Services. The officers answer taxpayer queries on substituted filing, VAT on professionals and related issues, and help taxpayers accomplish BIR forms. They also receive BIR Form Nos. 1700 (for those not covered or not qualified under substituted filing), 1701 and 1702 No Payment returns, such as exempt, break-even or refundable.
3. Acceptance of returns. Only completely accomplished BIR Form Nos. 1700 (not covered or not qualified under substituted filing), 1701 and 1702 No Payment returns are accepted at the BOW.

Who is affected

• Taxpayers filing BIR Form Nos. 1700, 1701 and 1702 No Payment returns

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