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RMC No. 104-2019: Mandates all Revenue District Offices to submit to Excise Large Taxpayers Field Operations Division the list of all retail gasoline stations within their areas of jurisdiction

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Summary

RMC No. 104-2019, issued October 9, 2019, sets out the revised guidelines for filling up Annex A, the List of All Retail Gasoline Stations.

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Key points

  1. Station details to enter. The list gives the business or franchise name, registered owner, complete address, Tax Identification Number (TIN), status, type, supplier and contact persons and numbers.
  2. Status and type entries. Status is Active, In-Active, Under-Construction or Closed. Type is Owners, Wholesalers, Retailers, Dealers or Traders.
  3. Operation dates. The start of operation and the date of last operation are entered as MM/DD/YYYY. N/A is entered if the station is still operating.
  4. Registration mark. A check mark is put for a registered retail gasoline station and an X for an unregistered one.

Who is affected

  • Retail gasoline stations listed in Annex A

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.