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RMO No. 6-2021: Prescribes the revised guidelines on the assignment and re-assignment of Revenue Officers involved in Excise Tax functions to establishments where articles subject to Excise Tax are made or kept based on Republic Act Nos. 10963, 11346 and 11467

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Summary

RMO No. 6-2021 prescribes revised guidelines on assigning and re-assigning Revenue Officers in Excise Tax functions to establishments where excisable articles are made or kept, based on RA Nos. 10963, 11346 and 11467.

Key points

  1. Two-year rotation. Revenue Officers On-Premise (ROOPs) in establishments engaged in manufacture, importation or export of excisable products are assigned or re-assigned every two (2) years by RTAO/RSO issued by the Commissioner. Criteria are the IPCR rating for the last two semesters, industry exposure, involvement in projects, and other factors such as discrepancy reports.
  2. Ranking of establishments. Establishments are classified by taxpayer type and ranked by annual Excise Tax payments on removals for the last three (3) years and the average growth rate of those payments. Manufacturers get a monitoring ROOP as priority over importers, traders and storers of tax paid articles.
  3. Re-assignment limits. No ROOP returns to his or her last two consecutive Zone assignments except in meritorious cases. Re-assignment stays within Zones I to XVII or within a particular Excise Tax Area (EXTA), unless exigencies of the revenue service require otherwise.
  4. Training of new officers. Newly-hired Revenue Officers Excise must be trained on excise tax functions for each excisable industry at ELTFOD/ELTRD within six (6) months before deployment as ROOP.
  5. Special projects. For special projects needing prolonged training, the Commissioner may allow assignments longer than two (2) years on recommendation of the Assistant Commissioner, Large Taxpayers Service.
  6. Turnover and monitoring. The Zone-in-Charge or Area Supervisor oversees turnover of records between outgoing and incoming ROOPs. Regular spot checks of attendance and presence are done and considered in re-assignment, and the list of establishments is reviewed regularly.

Who is affected

  • Revenue Officers On-Premise (ROOPs)
  • Establishments engaged in manufacture, importation or export of excisable products

Deadlines and effectivity

  • Assignment or re-assignment every two (2) years
  • New Revenue Officers Excise trained within six (6) months before deployment

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

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