Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 8-2026: Amending Revenue Memorandum Order No. 37-2023 on the Guidelines and Procedures in the Processing of Customer Satisfaction Survey for Frontline Services under Client Support Service

Files
Download this file

Summary

RMO No. 8-2026 amends RMO No. 37-2023 on the guidelines and procedures for processing the Customer Satisfaction Survey for frontline services under the Client Support Service.

Key points

  1. Survey forms. The Customer Satisfaction Survey Form is used to get taxpayer feedback on RDO services. It comes in manual and online (Microsoft Forms) versions.
  2. Encouraging the online survey. Frontliners direct taxpayers to the e-Lounge or ask them to scan the QR Code at the counter. Manual forms stay available at the counter, and the frontliner marks the specific service availed before handing one over.
  3. Retrieval of manual forms. Client Support Sections of RDOs, and the Registration Section Chiefs of the listed LT Divisions, retrieve and process manual forms on or before the 5th day of the following month. Each submits to the designated Regional Office through the CSU Head or to the LT Performance Monitoring and Programs Division.
  4. Online results and reports. The Taxpayer Service Programs and Monitoring Division (TSPMD) emails online survey results for consolidation with manual results. Annex B is due on or before the 5th day following the month of retrieval. Annexes C, D, and E go from the CSS or Registration Section Chief to the CSU Head or LTPMD by the 5th day of the following month, then to TSPMD by the 10th day.
  5. Records and validation. RDOs keep the survey forms and reports for validation. The Client Support Service, through TSPMD, may conduct unannounced validation of survey results in Regional and District Offices.

Who is affected

  • Revenue District Offices
  • LT Divisions and related LT offices
  • Taxpayers answering the survey

Deadlines and effectivity

  • Manual forms retrieved: on or before the 5th day of the following month
  • Reports to TSPMD: on or before the 10th day of the following month
  • Issued: March 12, 2026

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

Related issuances

CitesRMO No. 16-2021RMO No. 37-2023RMO No. 44-2020RMO No. 5-2023

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.