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RMC No. 80-2012: Directs all BIR offices performing frontline services to strictly adhere to the provisions of the “Anti-Red Tape Act of 2007”

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Summary

RMC No. 80-2012 directs all BIR offices that provide frontline services to strictly follow Republic Act (RA) No. 9485, the Anti-Red Tape Act of 2007 (ARTA).

Key points

  1. Covered offices. Covered offices are those with face-to-face interaction with taxpayers and other stakeholders, such as Regional Offices and their Divisions, all Revenue District Offices, Divisions under the Large Taxpayers Service, the Taxpayer Information and Education Division, Asset Valuation Division and the One-Stop-Shop Center. Certain divisions are excepted, such as the Administrative Division and Document Processing Division in the regions.
  2. Acknowledging and acting on requests. Employees acknowledge receipt of written applications and make a preliminary assessment. Requests are acted on within the period in the Citizen’s Charter, no longer than 5 working days for simple transactions and 10 working days for complex ones, extendable with written notice of the reason and final release date.
  3. Disapprovals and denials. No request is returned without action. A disapproval needs a formal notice within 5 working days from receipt, stating the reason and the missing requirements. A denial of access to a service is explained in writing with the name of the person denying and the grounds.
  4. Signatories. A document may carry at most 5 signatures, representing officers directly supervising the office.
  5. Service to clients. Offices adopt working schedules so that clients inside the premises before closing are served, even during lunch and after regular hours. Employees dealing with the public wear a visible official ID, and each office sets up a public assistance or complaints desk.
  6. Penalties. The penalties for violating the guidelines under RA No. 9485 are specified in the Circular.

Who is affected

  • BIR offices performing frontline services
  • Employees transacting with the public

Deadlines and effectivity

  • Simple transactions: no longer than 5 working days
  • Complex transactions: no longer than 10 working days
  • Notice of disapproval: within 5 working days from receipt

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

Related issuances

Cited byRMO No. 41-2016

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.