RMO No. 32-2000: Prescribes the guidelines and procedures in the receiving, retrieval, processing and storage of tax returns in the Revenue District and Regional Offices

Summary

RMO No. 32-2000, issued August 22, 2000, prescribes the guidelines and procedures for receiving, retrieving, processing and storing tax returns in the Revenue District and Regional Offices.

Key points

1. Where “no payment” returns are filed. All “no payment” returns are filed with the RDO where the taxpayer is registered. These include returns to be paid on 2nd installment, withholding tax returns covered by Tax Remittance Advice, and returns paid through a Tax Debit Memo/Credit Memo.
2. Late “no payment” returns. RDOs do not accept late “no payment” returns. These are filed with an Authorized Agent Bank (AAB), or with a Collection Officer/Deputized Municipal Treasurer where there are no AABs, so the necessary penalties are paid.
3. Returns with payment. RDOs pick up the original and duplicate copies of returns and documents “with payment” from the AABs.
4. Suspense errors and inquiries. Revenue District Officers monitor and facilitate resolution of their return suspense errors. The Bank Document Analysts of the RDO handle AAB inquiries on procedural and encoding errors.
5. Document Processing Section. This section keeps the original returns temporarily and updates document status in the ITS.

Who is affected

• Taxpayers filing “no payment” returns
• Revenue District Offices and Authorized Agent Banks

Deadlines and effectivity

• Issued August 22, 2000

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