Revenue Memorandum Order No. 1-2016

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REVENUE MEMORANDUM ORDER NO.

1-2016

SUBJECT: Centralized Processing of Authority to Release imported Goods {ATRIGS) for Excisable Products

DATE OF ISSUE: January 7, 2016

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.

REVENUE MEMORANDUM ORDER NO. 2-2016

SUBJECT: CY 2016 BIR Collection Goal Allocation, By Implementing Office

DATE OF ISSUE: January 8, 2016

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.

REVENUE MEMORANDUM ORDER NO. 3-2016

SUBJECT: Amends RMO No. 3-2014 implementing the Physical and Information Assets Security Charter

DATE OF ISSUE: January 15, 2016


The BIR Information Security Charter is amended to define the governance structure for both the
physical and information assets security. It includes the roles and responsibilities through the Physical
and Information Assets Steering Committee, its officials, employees and related third parties having
access to the physical and information assets of the BIR.

REVENUE MEMORANDUM ORDER NO. 4-2016

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

DATE OF ISSUE: January 26, 2016

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.

REVENUE MEMORANDUM ORDER NO. 5-2016

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

DATE OF ISSUE: February 1, 2016

Section 10-E of RMO No. 28-2008 is hereby amended to read as follows:


E. The salary of an employee who has not submitted his/her signed bundy card/s/DTR/s for
two (2) consecutive months shall be suspended.
o E.1. The Personnel Division (PD)/Administrative and Human Resource Management
Division (AHRMD), however, shall be responsible for finding out the reason for non-
compliance of the concerned employee. A call-up letter shall be addressed to the
concerned employee, copy furnished his/her Head of Office, calling his/her
attention on the unsubmitted bundy card/s/Daily Time Record (DTR)/s.
o E.2. The employee shall submit his/her answer to the PD/AHRMD thru his/her Head
of Office within five days from receipt of the call-up letter with the corresponding
bundy card/s/DTR/s in question.
o E.3. In case the concerned employee fails to answer the call-up letter, the Head of
Office shall make a report of such fact to the PD/AHRMD within ten (10) days from
receipt of the call-up letter from the PD/AHRMD.
o E.4. The PD/AHRMD shall act on the reply of the employee concerned within five (5)
days from receipt thereof.
o E.5. The PD/AHRMD shall refer the report of the Head of Office on the non-
compliance of the concerned employee for appropriate investigation to the IID for
employees assigned at the National Office and RID for employees assigned at the
Revenue Regional Offices.
o E.6. The IID/RID shall conduct a fact-finding investigation and act on the matter in
accordance with their policies, rules and procedures.

REVENUE MEMORANDUM ORDER NO. 6-2016

SUBJECT: BIR Strategic Plan for CY 2016-2020

DATE OF ISSUE: February 16, 2016

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.

REVENUE MEMORANDUM ORDER NO. 7-2016

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.

DATE OF ISSUE: February 16, 2016

REVENUE MEMORANDUM ORDER NO. 8-2016

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

DATE OF ISSUE: March 3, 2016

REVENUE MEMORANDUM ORDER NO. 9-2016

SUBJECT: Duties and Responsibilities of personnel holding position in an Officer-In-Charged (OIC)


capacity

DATE OF ISSUE: March 11, 2016


The person holding an OIC-Regional Director position is equally authorized to and
responsible as that of a regular Regional Director for issuing electronic Letters of Authority
and assessment/demand notices, among others. Also, an OIC-Revenue District Officer (RDO)
is equally authorized and responsible for the issuance of an electronic Certificate
Authorizing Registration as the regular RDO.

REVENUE MEMORANDUM ORDER NO. 10-2016

SUBJECT: Amending Public Assistance and Awareness Program (PAAC) Reports

DATE OF ISSUE: March 15, 2016

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.

REVENUE MEMORANDUM ORDER NO. 11-2016

SUBJECT: Amending certain items in Annex A of RMO No. 6-2016 re: BIR Strategic Plan 2016-2020

DATE OF ISSUE: March 21, 2016

REVENUE MEMORANDUM ORDER NO. 12-2016

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

DATE OF ISSUE: April 4, 2016

REVENUE MEMORANDUM ORDER NO. 13-2016

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)

DATE OF ISSUE: April 14, 2016

REVENUE MEMORANDUM ORDER NO. 14-2016

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.

DATE OF ISSUE: April 18, 2016

REVENUE MEMORANDUM ORDER NO. 15-2016


SUBJECT: Amending Revenue Memorandum Order (RMO) No.30-2001 Relative to the Provisions of
Application for Bank Accreditation

DATE OF ISSUE: April 27, 2016

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