Summary
RMC No. 51-2004 specifies the BIR offices authorized to issue Tax Debit Memos (TDM).
Key points
- Authorized offices. RDOs of Revenue Region No. 8, Makati City, and the Large Taxpayers District Offices of Makati and Cebu issue TDMs for their respective taxpayers. The Large Taxpayers Collection and Enforcement Division covers LTAID I and LTAID II, and the Collection Programs Division covers all other RDOs and Regional Offices outside those mentioned.
- Other RDOs. All other RDOs are instructed to refrain from issuing TDMs.
- Transfer and utilization of TCCs. To ease processing at the Collection Service, the certificate of utilization from the RDO where the taxpayer is registered no longer needs to be secured.
Who is affected
- Revenue District Offices and Large Taxpayers offices
- Taxpayers applying for transfer and utilization of TCCs
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.