RMO No. 84-2010: Prescribes the revised distribution list of copies of Revenue Official Receipts (BIR Form No. 25.24)

Summary

RMO No. 84-2010 prescribes the revised distribution list for copies of duly issued Revenue Official Receipts (BIR Form No. 25.24).

Key points

1. Copy distribution. Original (white) goes to the taxpayer, duplicate (red) to the Collection Section – RDO, triplicate (blue) to the Finance Division, quadruplicate (green) to COA, and quintuplicate (orange) to the RCO.
2. Use of the triplicate copy. The triplicate copy sent to the Finance Division is attached to the Revenue Collection Officer’s Monthly Collection Report (Form 12.31). It serves for validation and as the source document for recording collections in the Regional Books of Accounts.

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