Summary
RMO No. 28-2012 prescribes the use of the updated and consolidated Collection Manual.
Key points
- Purpose. The manual gives Revenue Officers the basic updated guidelines and policies on collection matters.
Who is affected
- Revenue Officers
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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.