Summary
RMO No. 54-2018 prescribes the Operations Manual for the Cannot Be Located Taxpayer (CBL) System, used by four BIR divisions.
Key points
- Divisions using the system. The divisions are the Audit Information Tax Exemption and Incentives Division (AITEID), Accounts Receivable Monitoring Division (ARMD), Collections Programs Monitoring Division (CPMD) and Taxpayers Service Programs Monitoring Division (TSPMD).
- List of CBL taxpayers. Each division prepares its list in soft copy (CD format) using the Uploading Report format in the Operations Manual by the Systems Development Division (SDD).
- Uploading and viewing. Only AITEID has the Uploading Facility, so ARMD and CPMD forward lists that conform to the format. All four divisions can view record details and update.
- Status updates. The Status Update Remarks Column is available with transaction history for resurfaced taxpayers, change of address and similar cases. SDD Operations Manual Version 1.00 gives step-by-step procedures.
Who is affected
- AITEID
- ARMD
- CPMD
- TSPMD
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.