Summary
RMO No. 40-2004 modifies the standard procedures for handling taxpayers’ requests for transfer of registration.
Key points
- Service counter. A Taxpayer Service Delivery Counter is set up in each Revenue District Office (RDO), managed by a Front Desk Officer who classifies taxpayer transactions and assists them.
- Uniform procedures. Uniform procedures apply to transfers from computerized to computerized RDO, computerized to non-computerized, non-computerized to computerized, and non-computerized to non-computerized. All suspended Collection and Bank Reconciliation System and Returns Processing System cases are resolved before transfer.
- Frequent transferors. Taxpayers who transferred at least three (3) times in two (2) consecutive years are frequently transferred taxpayers. They are subject to audit and investigation by the National Investigation Division to establish the validity of the transfer request.
- Records and pending applications. The Revenue Data Center keeps the record of system-generated cases tagged due to transfer. Pending Applications to Use Computerized Accounting System or Components and Applications for Authority to Print move to the new RDO with the Transfer Related Docket (TRD), which the Old RDO transfers manually.
- Processing time. Processing of a request is completed within fifteen (15) days from the date of request.
- Unused receipts and invoices. Unused receipts and invoices at the old RDO may still be used. The taxpayer submits an Inventory List of all Unused Receipts and Invoices to the new RDO upon approval and stamps the new address on them.
Who is affected
- Taxpayers requesting transfer of registration to another RDO
- Revenue District Offices
Deadlines and effectivity
- Request processing: within fifteen (15) days from date of request
- Frequent transferors: at least 3 transfers in 2 consecutive years
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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