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RMO No. 32-2024: Policies and Procedures in the Certification of Total National Tax Collections from Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the Corresponding Seventy – Five Percent (75%) Share of the Bangsamoro Government (BG)

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Summary

RMO No. 32-2024 sets policies and procedures for certifying total national tax collections from the Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the 75% share of the Bangsamoro Government (BG).

Key points

  1. Monthly certification by RAD. The Revenue Accounting Division issues a monthly certification of the 75% BG and 25% National Government share on national taxes collected from registered BARMM taxpayers. It covers payments made through AABs, RCOs, and manual and electronic Tax Remittance Advices (eTRAs). The certification goes to the Bureau of the Treasury and the Department of Budget and Management on or before the 75th day at the end of the collection month.
  2. Certifications by RDOs. RDO Nos. 44 (Taguig City), 94 (Isabela City, Basilan), 95 (Jolo, Sulu), 96 (Bongao, Tawi-Tawi), 102 (Marawi City, Lanao del Sur), 107 (Cotabato City, Maguindanao) and 108 (Kidapawan City, North Cotabato) certify national taxes collected from registered BARMM taxpayers. They submit the certification to RAD on or before the 30th day of the following month.
  3. Guidelines. The responsibilities of the different BIR offices and the detailed procedures are in the Order.

Who is affected

  • Revenue Accounting Division
  • RDO Nos. 44, 94, 95, 96, 102, 107 and 108
  • Registered taxpayers under BARMM

Deadlines and effectivity

  • RAD certification on or before the 75th day at the end of the collection month
  • RDO certifications on or before the 30th day of the following month

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.