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RMC No. 130-2019: Reiterates Revenue Memorandum Order No. 75-2010 on the submission of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources

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Summary

RMC No. 130-2019, issued December 4, 2019, reiterates Revenue Memorandum Order No. 75-2010 on submitting the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources.

Key points

  1. Who submits and when. The Large Taxpayers Service, all Revenue District Offices and other concerned offices submit it to the Revenue Accounting Division within thirty (30) days after the close of each month.
  2. Contents. The certification covers only tax collection on excise-mineral products. The LGU beneficiary is identified per province, municipality, down to barangay level.
  3. Attachments. If payment was made through a Revenue Collection Officer, a certified clear photocopy of the List of Collection with LC No. and the complete Deposit Slip is attached.

Who is affected

  • Large Taxpayers Service
  • Revenue District Offices and other concerned offices

Deadlines and effectivity

  • Within thirty (30) days after the close of each month

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

Related issuances

CitesRMO No. 75-2010

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.