RMO No. 10-2010: Prescribes the policies and guidelines relative to Project R.I.P.

Summary

RMO No. 10-2010 sets the policies for monitoring, processing and keeping a database of Estate Tax cases under Project Rest in Peace (R.I.P.), which aims to raise the number of Estate Tax returns filed and the Estate Taxes collected.

Key points

1. Sources of records. All Revenue District Offices monitor potential Estate Tax cases by linking with or getting records from civil registers, hospitals, memorial parks, cemeteries, funeral parlors and crematoriums. They also use judicial clerks of courts, obituaries, and life insurance companies and other financial institutions.
2. Information requested. Requests use the Access to Records form or letter prescribed in RMO No. 7-2010. The RDO asks for the decedent’s name, address, date of death and status, and the name and address of relatives or contact persons.
3. Routing the information. All information goes to the Chief, Audit Information, Tax Exemption and Incentives Division (AITEID) for centralized data warehousing. The RDO sends a Notification Letter for decedents who are residents or registered taxpayers of that RDO, while the Chief, AITEID forwards other cases to the RDO with jurisdiction.
4. Notification Letter. The letter reminds the relative or administrator of the requirements and due dates for the notice of death, the Estate Tax return and payment of Estate Taxes. If these are not filed and paid on the due date, the RDO takes necessary action to determine the estate tax obligation and protect the BIR’s interest.
5. Obituaries. The National Investigation Division tracks obituaries in newspapers of general circulation.

Who is affected

• Revenue District Offices
• Relatives or administrators of decedents
• Chief, AITEID

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