RMO No. 77-2010: Prescribes the guidelines in the submission of reportorial requirements for late/out-of-district returns

Summary

RMO No. 77-2010 sets the reportorial requirements for late and out-of-district returns, which Revenue District Officers (RDOs), the Large Taxpayers District Office (LTDO) and LT Division Chiefs must follow.

Key points

1. Transmitting out-of-district returns. RDOs, LTDO and LT Division Chiefs transmit out-of-district returns to the proper RDO, LTDO or LT Division within five (5) days from receipt.
2. Sworn report of the sending office. They submit a report under oath, in the format of Annex A, of late returns filed and out-of-district returns received and transmitted. It lists the taxpayer’s name, TIN, address, kind of tax, type of return, return period and filing date. For out-of-district returns it also shows where and when each was transmitted, and it states that no other such returns were received.
3. Report of the receiving office. Recipient offices submit a sworn report of out-of-district returns received from other offices, with the same information plus the sending office and the date received. If no such returns were received, a sworn report says so, and the same applies to the sending office when there were no late or out-of-district returns.
4. Unreported returns. A late or out-of-district return not in the report is presumed not filed, and the concerned official is subject to sanctions under Section 6 of the Order.
5. Liabilities for non-submission. Failing to submit the reports is inefficiency and incompetence, a Grave Offense under Section 11 of the Revised Code of Conduct for BIR Officials and Employees. If unreported returns involve taxpayers with filed or pending cases or investigations, the erring official, revenue officers and employees face criminal charges as principal by indispensable cooperation.

Who is affected

• Revenue District Officers
• Large Taxpayers District Office
• LT Division Chiefs

Deadlines and effectivity

• Transmittal of out-of-district returns: within five (5) days from receipt

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