Summary
RMC No. 25-2016 circularizes the processing fees for applications for certification on tax payments prescribed under RMO No. 7-2016.
Key points
- Fee schedule. The processing fee is P 100.00 for 01 to 12 tax payments, P 200.00 for 13 to 24, P 300.00 for 25 to 36, P 400.00 for 37 to 48, and P 500.00 for 49 to 60 tax payments.
- Fee is additional. It is paid in addition to the certification fee and the affixture and cancellation of the documentary stamp under RMO No. 25-2011, upon filing the application.
- Where to pay. The fee is paid only to the Revenue Collection Officer (RCO) authorized to use the Mobile Revenue Collection Officer System through the Collection Officer Receipting Device (CORD). The RCO issues an Electronic Official Receipt (eOR) and not an Electronic Revenue Official Receipt (eROR), because the fee is not a tax.
Who is affected
- Applicants for certification on tax payments
Deadlines and effectivity
- Fee due upon filing the application for certification
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.