RMC No. 44-2008: Circularizes the full text of Department Order No. 9-08 entitled “Implementing Rules and Regulations on the Accessibility of Information on Taxpayers Between the Bureau of Internal Revenue and the Local Government Units for Tax Collection Purposes Pursuant to Executive Order No. 646”

Key points

1. BIR data to LGUs. The BIR gives LGUs, through Local Treasurers, soft copies in Excel format of the updated masterlist of taxpayers by type of ownership, the masterlist of retired businesses, and lists of taxpayers with gross sales discrepancies or registered with the BIR but not the LGU. The first two are due on or before June 30, and the last two within 90 days from receipt of the LGU masterlist.
2. BIR data to the BLGF. The BIR gives the Bureau of Local Government Finance a soft copy of the nationwide updated masterlist and masterlist of retired businesses on or before June 30.
3. LGU data to the BIR. LGUs give the BIR, through the RDO, the updated masterlist and masterlist of retired businesses on or before April 15. They also give a copy of the Assessment Roll as of December 31, 2007 on or before April 15, with quarterly updates on the 15th working day after quarter end.
4. Other records on request. On written request, the BIR makes income tax, VAT and percentage tax returns available to Local Treasurers through the RDO. LGUs likewise make other records available to the Commissioner through Local Treasurers. The information may be used only to ascertain, assess and collect the correct local taxes, fees or charges, or the correct internal revenue taxes, and may not be disclosed to unauthorized persons.
5. Sanctions. BIR and LGU officials who fail to comply face administrative sanction under existing laws, rules and regulations. The BIR and BLGF will issue implementing guidelines.

Who is affected

• BIR
• Local Government Units and Local Treasurers
• Local Assessors
• Bureau of Local Government Finance

Deadlines and effectivity

• BIR lists to LGUs and BLGF: on or before June 30
• Discrepancy and unregistered lists: within 90 days from receipt of the LGU masterlist
• LGU lists to the BIR: on or before April 15
• Assessment Roll updates: 15th working day after each quarter