RMO No. 10-2004: Prescribes the operational measures relative to businesses not paying Income Taxes

Key points

1. Compliance verification drive. All Regional and District Offices carry out a massive Taxpayer Compliance Verification Drive (TCVD) focused on establishments with no record of tax payments.
2. Help for new payees. TCVD teams help new payees fill up the declaration and payment forms and guide them to the closest Authorized Agent Bank. The Regional Director may create BIR on Wheels Teams to receive tax payment on site when necessary.
3. Information drives. Regional Directors and Revenue District Officers run information and education drives for marginal income earners, to encourage them to file and pay Income Tax. They also inform Barangay Micro Business Enterprises (BMBEs) to register first with the BIR before claiming exemption from Income Tax.
4. Effectivity. The Order takes effect immediately and ends on April 30, 2004 unless the Commissioner extends it.

Who is affected

• Establishments with no record of tax payments
• Marginal income earners
• Barangay Micro Business Enterprises (BMBEs)

Deadlines and effectivity

• Effective immediately
• Ends April 30, 2004 unless extended by the Commissioner