Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 6-2025: Providing the work-around guidelines and procedures in the utilization of the Mobile Revenue Collection Officers System using tablets/desktop computers/laptops and printers and amending certain provisions of RMO No. 8-2013 particularly on the use of Collection Officer Receipting Device

Files
Download this file

Summary

RMO No. 6-2025 provides work-around guidelines and procedures for using the Mobile Revenue Collection Officers System (MRCOS) with tablets, desktop computers, laptops and printers, and amends RMO No. 8-2013 on the Collection Officer Receipting Device (CORD).

Key points

  1. Phase-out of CORD. RCOs and COs use the CORD to issue electronic receipts only until January 31, 2025, and upload all payment records to the MRCOS server until February 7, 2025. All CORDs go to the regional AHRMD and are surrendered to the Property Division not later than the last day of February 2025.
  2. Who uses MRCOS. RCOs, SCOs and COs get BIR-owned devices and printers that run the MRCOS application. Only authorized and duly bonded RCOs and SCOs may use it, though non-bonded personnel may be allowed under existing rules.
  3. eReceipts. Electronic receipts generated from MRCOS are issued to taxpayers and third parties on receipt of tax collection. They are also issued to acknowledge receipt of no-payment and non-cash-payment returns, in lieu of RORs and ORs.
  4. Manual receipts when devices fail. If a device is defective or MRCOS is unavailable, manual RORs and ORs may be issued with the written authorization of the head of office or Revenue District Officer. If the device is unavailable, the issue is first logged with the BIR Service Desk and the Service Desk Number is put in the authorization. Manual receipts are later encoded in the MRCOS web application.
  5. Reporting issues. Issues with the MRCOS web facility, mobile application, or network signal are logged immediately in the BIR Service Desk.

Who is affected

  • Revenue Collection Officers
  • Senior Collection Officers
  • Collection Officers

Deadlines and effectivity

  • CORD used until January 31, 2025
  • Payment records uploaded until February 7, 2025
  • CORDs surrendered not later than the last day of February 2025

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

Related issuances

CitesRMO No. 08-2013

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.