Revenue Memorandum Order No. 1-2016
Revenue Memorandum Order No. 1-2016
Revenue Memorandum Order No. 1-2016
1-2016
SUBJECT: Centralized Processing of Authority to Release imported Goods {ATRIGS) for Excisable Products
All application for ATRIGs for excisable products shall be processed and issued centrally at the
BIR National Office, more particularly by the Excise LT Regulatory Division. ATRIGs issued by the
Regional Offices and Excise Tax Areas upon the effectivity of this Order shall be considered null
and void.
The overall CY 2016 collection target of the Bureau of Internal Revenue is P 2.025 Trillion set by
the Department of Finance. This is higher than the P1.674 Trillion CY 2015 goal by P0.351 Trillion
or 21.01%.
Based on the CY 2015 estimated percent share to total collections (net of special taxes, non-
recurring collections and collections from newly-enlisted/delisted taxpayers effective January 1,
2016), the preliminary total goal for BIR Operations was allocated to the two major
implementing offices (i.e., total regional and Large Taxpayers Service (LTS) level). The total goals
of revenue regions were then allocated to all regions.
Fifty percent (50%) of the non-recurring collections will be added back to the office/district
concerned, provided that the payments for the submitted transactions qualified as non-
recurring collections, based on the required threshold as prescribed in Section III.A.2.b of the
Order
The regional targets were then allocated to the Revenue District Offices under their jurisdiction
taking into account their shares to the estimated CY 2015 collections on BIR Operations.
The total goal allocation, by major tax type, was distributed proportionately among the
implementing offices, based on their share to total estimated CY 2015 collections on BIR
operations.
The total monthly goal allocation, by major tax type, of the implementing offices was based on
the monthly trends of estimated CY 2015, as adjusted in accordance with Section III.A.3.e of the
Order.
SUBJECT: Amends RMO No. 3-2014 implementing the Physical and Information Assets Security Charter
SUBJECT: Amending the Pertinent Provisions of Revenue Memorandum Order No. 20-2007 on the
Simplified Processing of Applications for Compromise Settlement and Abatement Cases by Concerned
Regional Offices
All applications for compromise settlement, abatement or cancellation of internal revenue tax liabilities
filed by all concerned taxpayers under the respective jurisdiction of the Revenue Regions and Large
Taxpayers Service (LTS), regardless of the amount of the threshold prescribed under the provisions of
Section 204 (A) for compromise settlement, that have been evaluated by the Regional Evaluation Board
(REB), or, as the case may be, by the LTS Sub-Technical Working Committee (TWC), for abatement cases
or the LTS Evaluation Board (LTSEB), for compromise settlement cases, resulting to a recommendation
for denial of the application, shall be considered FINAL and the outstanding tax liabilities and/or
penalties shall be immediately collected from the concerned taxpayer-applicant.
SUBJECT: Amendment to Revenue Memorandum Order No. 28-2008 on the Policies, Guidelines and
Procedures in Reporting, Recording and Monitoring of Attendance of Revenue Officials and Employees
The CY 2016-2020 BIR Strategic Plan is comprised of the BIR Strategy Roadmap and the
Strategic Objectives and Programs/Initiatives that the BIR shall undertake to attain
collection targets and sustain collection growth. All programs/initiatives to be undertaken
by each office on an operational level must be aligned with the Strategic Plan.
SUBJECT: Prescribing the Policies and Procedures in the Decentralization of Processing and Issuance of
Certifications on Internal Revenue Tax Payments to All Concerned Revenue Offices.
SUBJECT: Amending the Provisions of Revenue Memorandum Order No. 83-2010, Centralizing Instead at
the National Office the Custody and Safekeeping of All Original Documentary Proofs of Ownership by the
Government on Absolutely Forfeited Assets
PAAC Form No. 001-003 was redesigned to align with Revenue Memorandum Circular No.
76-2013 on the new Customer Satisfaction Survey (CSS). The questions enumerated in the
CSS were replaced with the list of usual complaints/observations/ comments which
taxpayers encountered during their visit to BIR offices.
SUBJECT: Amending certain items in Annex A of RMO No. 6-2016 re: BIR Strategic Plan 2016-2020
SUBJECT: Prescribing the Policies, Guidelines and Procedures in the Manual Issuance of Authority to
Release Imported Goods (ATRIGs) for Imported Automobiles Already Released from Customs Custody
Pursuant to Revenue Regulations No. 2-2016
SUBJECT: Prescribing Additional Policies, Guidelines and Procedures in the Processing of Application for
Registration of Non-Individual Taxpayers under the Electronic Tax Information System (eTIS1) - Taxpayer
Registration System (TRS)
SUBJECT: Guidelines for the Execution of Waivers from the Defense of Prescription Pursuant to Section
222 of the National lnternal Revenue Code of 1997, As Amended.