RMO No. 4-2025: Policies and Guidelines in the Reporting of Cannot be Located (CBL) Taxpayers and Procedures in Handling the Cases Pertaining Thereto

Summary

RMO No. 4-2025 prescribes policies and guidelines for reporting Cannot be Located (CBL) Taxpayers and the procedures for handling their cases.

Key points

1. Who is a CBL taxpayer. After all possible means are exhausted, a CBL taxpayer is a registered taxpayer not found at the registered address. It also covers a taxpayer whose whereabouts cannot be established on post-registration ocular inspection or whose address does not exist, and one whose registered address is a virtual office with no authorized person to receive correspondence.
2. Efforts to locate. The Revenue Officer first exhausts all means. These include working with government agencies and businesses connected to the taxpayer, checking social media, and sending notices to the registered email or tax agent.
3. More locating steps. The Revenue Officer analyzes the Summary List of Purchases/Sales and checks with suppliers or customers. Other steps are coordinating with the head office RDO for branches, and writing to accountable officers of corporations under Section 30 of the Corporation Code and to the CPA in SEC-filed financial statements.
4. If the taxpayer is found. If the Revenue Officer finds the taxpayer or an acknowledgment of correspondence is received, the taxpayer is advised to update registration details, particularly the registered address.
5. Further procedures. The Order sets the procedures if these efforts fail, including the Report on CBL Taxpayers, publication of the List of CBL Taxpayers, and processing of dockets of CBL taxpayers with delinquent accounts.

Who is affected

• Revenue Officers handling cases
• Registered taxpayers who cannot be located

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