RMC No. 128-2016 — Amends certain provisions of RMO No. 22-2016 relative to the submission of mandatory documentary requirements for reissuance of Certificate Authorizing Registration

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OFONTERWAL REVENUE

November 22. 20 16

REVENUE MEMORANDUM CIRCULAR NO. 128-3D1

SUBJECT: Amending Certain Provisions of Revenue Menorandum Order No 22-2016. Relative

Certificate Authorizing Registration to the Submission of Mandatory Documentary Requirements for Reissuanee of

TO: A!! Internal Revenue Officers and Others Concerned

provided in Revenue Memorandum Order (RMO) No. 22-2016. This Circular is issued to amend the procedure and mandatory documentary requirenents

No. b.2 and b.4 cited hereunder shall no longer be required in the processing and reissuance/replacement of electronic Certificate Authorizing Registration (eCAR): Seetion IV-D. Repiacement/Reissuance & Reprinting of eCAR. The rcquirements on items

*b2 The original and duplicate copies of the manually issued CAR that are still

outstanding and not presented to the Registry of Deeds and expired CAR:

XXX XXX XXX

b.4 Proof of tax payments previously made such as photocopy of Official Receipt issued to the taxpayer xxx'

CBR System. and RDO CAR Registry Book in gathering relevant information. However. the payment must still be verified and certified by the Chief, Collection Section. Furthermore. payments made on 1999 and prior years should be verified and certified by the Chief. Revenue Accounting Division per systems and data repositories such as but not limited to Tax Clearance (TCL) 2, eCAR System. TTS) RMO No. 7-2016. In iieu of these. the Revenue District Officer/ONETT officer shall employ the bureau's internal

possible. Or revoked accordingly. All Revenue Officials are enjoined to give this Circular as wide a publicity as All other circulars and revenue issuances inconsistent herew ith are hereby amended. modified

Ihis Circular shall take effect immediately.

Commissioner of Internal Revenue CAESAR R. DULAY

BRPAUOY DTARNA REENE 002440

HORG . EE TSA

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