RMO No. 10-2007: Prescribes the policies, guidelines and procedures in the conduct of the BIR Resibo Programs: “Premyo sa Resibo” and “NO OR Complaint”

Summary

RMO No. 10-2007 prescribes the policies, guidelines and procedures for the 2006 BIR Resibo Programs: Premyo sa Resibo (PSR) and NO OR Complaint.

Key points

1. Which receipts count. Emphasis goes to Official Receipts, Sales Invoice/Cash Invoice and CRM/POS receipts issued for consumer purchases. Provisional or temporary receipts, delivery receipts/invoices and similar documents, even if BIR-authorized, are not given focus and are not allowed in any Resibo Raffle Promo.
2. Office set-up. TIED, LTAD I and II, Revenue Regions through their TAU, SID and RDOs through the TSS assign dedicated computers with email/internet and telephone lines for the two projects. They also designate a point person and submit the names to the TAS through the Regional Office or ACIR-LTS.
3. TAS role and raffle winners. The TAS leads the programs and enlists other BIR offices and sectors of society. The official list of PSR winning entries comes from TAS, is published regularly, and is posted at the National Office and Regional and District Offices.
4. PSR data-mined reports. TAS sends these reports to the appropriate offices for verification and investigation only when at least 3 separate and distinct complaints or cases against the same establishment have been made or reported to the BIR.
5. NO OR complaints. TAS handles them through TIED and refers them at once to the RDO, LTDO, SID or LTAID I and II. A walk-in complainant must execute a sworn affidavit, and the complaint goes to the National Investigation Division or the Law Division.

Who is affected

• BIR offices involved in the Resibo Programs (TAS, TIED, LTAD, SID, RDOs)

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