RMO No. 25-2017: Prescribes the guidelines, policies and procedures in the transfer of data and records in the Integrated Tax Systems (ITS)/Electronic Tax Information System (eTIS) and other administrative and reportorial requirements for compliance by newly enlisted/transferred Large Taxpayers

Summary

RMO No. 25-2017, issued on October 4, 2017, sets the policies for transferring ITS/eTIS data and records and the administrative and reportorial requirements for newly enlisted or transferred Large Taxpayers approved by the CIR.

Key points

1. Records transfer and registration. ISDOS handles the transfer of ITS/eTIS registration records once the CIR approves the list. The taxpayers submit BIR Form No. 1905, and newly enlisted Large Taxpayers must enroll in eFPS within thirty (30) days from receiving notice. The LT offices then generate a new Certificate of Registration.
2. Books, returns and pending applications. Books and records are registered or submitted to LTAD, ELTRD or the LT Divisions of Cebu or Davao. Records already submitted to the old office count as substantial compliance and are transmitted to the new office within sixty (60) days from effectivity of transfer. Pending applications and returns go to the new LTS office, and returns are filed through eFPS.
3. Transition filing. Taxpayers not yet in eFPS may file manually and pay at Authorized Agent Banks near the head office until enrolled. Where there is no such bank, they may pay through the Revenue Collection Officer assigned at the municipality.
4. Audits, assessments and cases. Investigations under LAs/LNs issued before transfer continue with the issuing office, and later LAs/LNs come from the new office. Deficiency assessments stay with the old office until settled, with collection credited to it. Open RCS cases move to the new office, and compromise, abatement and TCC applications are filed with it.
5. Computerized Accounting System. All large taxpayers must adopt a Computerized Accounting System and keep books electronically under RR No. 9-2009. Newly enlisted ones must secure the Permit To Use CAS and/or components within six (6) months from written notice of Large Taxpayer status. An extension may be requested in writing and the Assistant Commissioner-LTS approves or disapproves it, otherwise RR No. 9-2009 penalties apply.
6. Secondary registrations and permits. ATC, CAS and other secondary registration applications received by the old office are processed by the new one with an endorsement memorandum. Where a complete systems walkthrough was done, the old office issues the CAS permit or CRM/POS accreditation. Inventory destruction certificates pending deductibility are issued by the new office with a status report.

Who is affected

• Newly enlisted or transferred Large Taxpayers
• Old RDO and LTS offices and new LTS offices and LT Divisions

Deadlines and effectivity

• eFPS enrollment: within thirty (30) days from receipt of notification
• Transmittal of records by old office: within sixty (60) days from effectivity of transfer
• Permit To Use CAS: within six (6) months after written notice as Large Taxpayer

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