Summary
RMO No. 31-2003 sets guidelines and procedures for the Modified Tax Compliance Verification Drive (MTCVD).
Key points
- Information phase first. MTCVD adds an information drive before the TCVD itself so businesses can comply. Revenue Regions and District Offices identify civic and cause-oriented groups willing to help with Phase I, the Tax Information and Compliance Phase. This phase is ideally held two weeks before the Verification and Enforcement Phase.
- Reminder letter. The “Reminder Letter to All Business Establishments” lists what every business needs to do, a short-list of BIR requirements before, during and after operation, commonly filed BIR Forms with filing and payment deadlines, and an advance warning that a BIR Team will visit in two weeks to check compliance.
- Control measures. These measures apply to prevent abuse by BIR officials or impostors: operations only on dates scheduled by the Regional Director, participating officials in uniform (preferably a RED shirt with collar marked BIR Tax Mapper in yellow), and no operation with fewer than 20 officers at any one time.
- Payments and authority. Rectifications and all payments are done at the Headquarters of the host RDO. Accepting payment for registration or penalties/surcharges outside the Revenue District Office, or by non-Collection personnel, is absolutely prohibited. Before each operation, the Regional Director issues a Regional RSO listing participating officers, the area covered and the date/time, and only those listed are allowed.
Who is affected
- Business establishments
- Revenue Regions and District Offices
- BIR officials participating in the TCVD/MTCVD
Deadlines and effectivity
- Phase I ideally two weeks before the Verification and Enforcement Phase
- BIR Team visit announced in the letter for two weeks later
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.