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RMO No. 81-2010: Prescribes the guidelines on the preparation and submission of documents and reports required by the Department of Budget and Management

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Summary

RMO No. 81-2010 sets the guidelines for preparing and submitting the documents and reports required by the Department of Budget and Management (DBM).

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Key points

  1. Regional quarterly report. The Finance Division of each Regional Office prepares the Regional Quarterly Physical Report of Operation every 5th day of the month following the quarter. It goes to the Collection, Assessment, Legal and Taxpayers Assistance Services for their Major Final Output measures, copy furnished the Chief, Budget Division.
  2. National Office validation. All Revenue Services under the Operations Group, together with the Legal Service, send data for the Annual Physical Plan and Quarterly Physical Report of Operation to their Deputy Commissioner for validation. The LT Programs Division sends Collection Performance, Collection Growth, Collection from Accounts Receivable and Audit Effort Ratio data to the Assistant Commissioners for LT-Regular and LT-Excise.
  3. Submission dates. The Annual Physical Plan is due on or before January 31 after the previous year ends. The Quarterly Physical Report of Operation is due every 7th day of the month following the quarter.
  4. Consolidation. Validated plans and reports go to the Assistant Commissioner, Policy and Planning Service (Attention: Chief, Planning Division) every 5th day of February and every 10th day of the month following the quarter. The Planning Division passes the consolidated plan or report to the Assistant Commissioner, Financial Service (Attention: Chief, Budget Division) by February 15 and every 15th day of the month following the quarter.
  5. Budget Division report. The Budget Division submits the consolidated Annual Physical and Financial Plan to the Deputy Commissioner, Resource Management Group on or before the 18th day of February. It submits the Quarterly Financial Report of Operation with the Quarterly Physical Report of Operation every 18th day of the month following the quarter.

Who is affected

  • Finance Divisions of the Regional Offices
  • Revenue Services under the Operations Group and the Legal Service
  • Large Taxpayers Programs Division
  • Planning Division and Budget Division

Deadlines and effectivity

  • Regional Quarterly Report: every 5th day of the month following the quarter
  • Annual Physical Plan: on or before January 31
  • Quarterly Physical Report of Operation: every 7th day of the month following the quarter
  • Budget Division consolidated plan: on or before February 18, quarterly reports every 18th day of the month following the quarter

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.