RMO No. 13-2026 — Amending the Provisions of Revenue Memorandum Order No. 36-2016 on the Policies and Procedures in the Reconciliation of Internal Revenue Collections Digest | Full Text | Annex A | Annex B.1 | Annex B.2 | Annex C | Annex D | Annex E | Annex F | Annex G | Annex H | Annex I.1 | Annex I.2 | Annex J | | Annex J.1 | Annex J.2 | Annex K | Annex L.1 | Annex L.2 | Annex L.3

Bringing in Revenues for Nation-Building BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BAGONG PILIPINAS

APR- 3 0' 2026

REVENUE MEMORANDUM ORDER NO. 0 1_3 - 2 0 2 6

TO SUBJECT : Amending the Provisions of Revenue Memorandum Order No. 36-2016 on : All Internal Revenue Officials, Employees and Others Concerne the Policies and Procedures in the Reconciliation of Internal Revenue Collections H TRDS MANAGEMENT DIVISION tEAU OE INtERNALREVENUE S 00000346 2

I OBJECTIVES: This Order is hereby issued to: BY V ADMIN UNIT JUN 24 2026 TME 8:3B4m

1. Prescribe the updated policies and procedures for reconciling collections thru Authorized

Agent Banks (AABs) and Revenue Collection Officers (RCOs) to ensure accuracy and completeness of reported collection data;

2 Define the reporting requirements in order to facilitate the reconciliation process of

internal revenue tax collections; and

3 Amend and update specific provisions of Revenue Memorandum Order (RMO) No. 36-

2016 related to the procedures for reconciling collections thru AABs and RCOs and the generation of collection data.

HI. POLICIES

1. The Revenue District Offices (RDOs) / Large Taxpayers (LT) Offices shall ensure that all

Collection, Remittance and Reconciliation (IRIS-CRR). The Revenue Accounting Batch Control Sheets (BCS) are uploaded into the Internal Revenue Integrated System -

Division (RAD) shall ensure that all Consolidated Report of Daily Collection (CRDC) transmitted by AABs are uploaded into these systems within five (5) days after collection.

2.The RDOs/LT Offices shall communicate, through written notice, with the concerned AAB discrepancies related to CRDCs within seven (7) days from detection. the AAB Head Office (AAB-HO) and the concerned revenue office regarding BCS-CRDC Electronic Filing and Payment System (EFPS) and Over-the-Counter (OTC) collection branch and revenue office regarding BCS-CRDC discrepancies related to BCS on AAB within five (5) days from detection for immediate resolution. RAD shall communicate with

3. The Taxpayer Service Systems Division (TSSD) and the Administrative System Division (ASD) shall issue a memorandum addressed to the concerned RDOs/LT Offices and RAD

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thirty (30) calendar days from receipt of the notice. detailing the status of actions taken to address and resolve the reported discrepancies within

4. The Regional Finance Division (RFD) shall transmit to RAD the consolidated Monthly Statement of Report of Collections, Deposits and Outstanding Balances (MSRCD-OB) [Annex "J" of OM No. 2-2025] from RCD under their jurisdiction every twelfth (12th) day of the following month.

5. The RAD shall prepare the reconciled Consolidated Report of Collection thru RCO based of the Treasury (BTr) and transmit it to the RDO, Regional Collection Division (RCD) and on the National Government Collection and Disbursement System (NGCDS) of the Bureau Regional Finance Division (RFD) for validation.

6. The RDOs shall prepare the necessary request for adjustments pertaining to RCO collections using the BTr Data Change Request (DCR) Form.

7. All concerned RDOs and LT Offices shall immediately prepare and transmit to RAD the supporting documents. for Manual Transfer of Tax Collections (Annex "I.2"), together with the necessary Request for Retention/Reversion of Transfer In/Out Collections (Annex "I.1") and Request

8. The RAD shall prepare and transmit to the concerned RDOs, LT Offices and RCD the Monthly Summary Report of Approved Request for Retention/ Reversion of Transfer In/Out Collections and Summary Report of Approved Request for Manual Transfer of Tax

Collections (Annex "J") together with the memorandum signed by the Assistant Commissioner of Collection Service.

9. The RAD shall send thru email to the concerned RDOs, LT Offices, RCD and RFD the channels. The RDOs and LT Offices shall fill out the RDO BIR Form 12.09 portion. initial BTr/BIR-RAD Data and RDO 1209 Data Reconciliation Report (Annex "M") to facilitate the reconciliation of internal revenue taxes collected through various payment

The RDO/LT Office shall subsequently analyze the discrepancies reflected in the

the Research and Statistics Division for adjustments. The RDO/LT Office shall prepare the necessary request to RAD, together with supporting documents, for any adjustments reconciliation report and immediately amend the submitted RDO BIR Form No. 12.09 to

for consideration in the BTr/BIR-RAD Data to be submitted within ten (10) days upon receipt of the initial Annex "M"

III. PROCEDURES

A. Reconciliation of Tax Payments Through AABs

shall be reconciled with the collection data transmitted and uploaded in IRIS-CRR. The CRDC, as certified and submitted by the AAB-HO to the Bureau's National Office

including the BTr's BIR collection data. 000000 L @ RURBAS DFAINTErMALFeveNGE E

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A.1 Reconciliation of AAB certified CRDC and the uploaded collection data in IRIS. CRR

1. The RAD shall:

a. Receive from AAB-HOs the following report in portable document format

(PDF) file:

ii.List of Adjustments and/or Supplemental CRDC; I CRDC; and

b. Monitor the daily transmittal by AAB-HOs of the electronic CRDCs

(eCRDCs) in CSV file to ecrdc@bir.gov.ph, for collections through OTC and EFPS:

C Generate the Daily Collection Report from the eBIRForms System for Online

/ePayment Gateway Channel;

d Ensure that transmitted CRDCs, including List of Adjustments and/or

Supplemental CRDCs, are uploaded in the IRIS-CRR;

e. Reconcile the CRDC (PDF file) and the tax payment data per RDO/LT Office

in eBIRForms System against the CRDC uploaded in the IRIS-CRR:

f. Coordinate and/or issue memorandum to concerned offices on any of the

following identified discrepancies:

AT)BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT OIVISION 00000346 ENGE 3 1. Unuploaded CRDC in IRIS Issues/Discrepancies ITS vs IRIS Source Office Concerned ASD

BY 5 Admin unit - 1 JUN 2 4 2026 F4IE P 9:36A 2. Twice Uploaded CRDC 4. Unuploaded collection 3. Erroneous reporting of Branch Code / RDO data in eBIRForms Collection Dates/ Codes CRDC(PDF file) BCS vs CRDC BCS vs CRDC eBIRForms vs AAB and/or TSSD AAB AAB

6. Unuploaded CRDC/ 5. Possible unremitted collections discrepancy in IRIS Uploaded CRDC with Erroneous reporting of Collection Dates CRDC (PDF file) eBIRForms vs eBIRForms vs eBIRForms (PDF file} IRIS vs CRDC TSSD and /or ASD AAB and TSSD AAB

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Monitor the status of resolutions made by the concerned offices on the identified discrepancy/ies:

n. Reconcile the received weekly CSV file of the CRDC from the Systems

Development Division (SDD) for collections through OTC and EFPS; and

I Prepare the validated weekly Summary Report of AAB Collections Per

RDO/LT Office, copy furnished RCD. Implementing Office (Annex "A) and transmit the same to the concerned

2.The RDOs/LT Offices shall:

a Receive from RAD the weekly Summary Report of AAB Collections Per

Implementing Office (Annex "A") and validate against the IRIS-CRR.

3.The SDD shaII:

Transmit via email the weekly CSV file of the CRDC to RAD for collections through OTC and EFPS as basis for recording of collections in the National Government Collection Books;

b.Investigate issues and discrepancies;

c. Assist in the resolution of errors encountered in the eCRDC files, in

coordination with the concerned AABs and RAD; and

d.Inform the RAD of the resolutions made on the issues and discrepancies.

4.The TSSD shall:

Upload all Online/ePayment Gateway collection reports transmitted daily by AAB-HO in eBIRForms System and the corresponding CRDC in IRIS-CRR;

b. Receive communications from RAD and/or RDOs/LT Offices relative to the

identified discrepancies and issues on transmitted collection reports and CRDC;

C. Resolve all Online/ePayment Gateway tax collection issues and

System up to IRIS-CRR; and discrepancies relative to the uploading of collection reports in eBIRForms

d Inform the RAD and/or RDOs/LT Offices of the resolutions made on the

issues and discrepancies. TBUREAU OF INTERNALREVENUE ECORDS MANAGEMENTDIVISION 00000346

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.5. The ASD shall:

a Receive from RAD communications on identified discrepancies (e.g.. uploading of CRDC in IRIS) for resolution;

b. Investigate identified discrepancies; and

c. Inform the RAD and concerned office of the resolutions made on the issues and discrepancies.

A.2 Reconciliation of Batch Control Sheet (BCS) and CRDC

1.The RAD shall:

a Analyze the data reflected in the Reconcile Collection in IRIS-CRR to

determine any possible unremitted coilections:

b.Prepare the BCS-CRDC Reconciliation Report (Annex "B.1");

c. Notify the AAB-HO for any possible unremitted collections and erroneous reporting of collections based on the BCS-CRDC Reconciliation Report and

other sources every twenty-fifth (25th) day of each month;

D Issue quarterly memoranda to the concerned RDOs / LT Offices regarding

the cumulative possible unremitted collections and twice/multiple uploaded

each quarter; (Annex "B.2") every thirtieth (30th) day of the month following the end of BCS together with the List of Discrepancies per BCS-CRDC Reconciliation

Receive from RDOs / LT Offices the Validated Discrepancies Noted per BCS-CRDC Reconciliation (Annex "C") together with attached screenshots from IRIS-CRR showing the reconciled amount of BCS and CRDC as proof of resolution and basis for monitoring of balances; and

f. Monitor the status of resolution of the identified issue/s and discrepancy/ies

by the concerned offices.

2.The RDOs/LT Offices shall:

a. Monitor the uploading of BCS in the IRIS-CRR:

D Receive the memorandum from RAD and List of Discrepancies per BCS.

S BUREAU QF INTERNAL REVENU RECORDS MANAGEMENT DIVISION 00000346 JUN 2 4 2026 Receive from RDC/NODC the Daily Uploaded Collection Report (Annex CRDC Reconciliation Report (Annex "B.2"); "D)?

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Access the IRIS-CRR/ Reconcile BCS-CRDC to identify the AAB Branch with discrepancy:

Ensure that the daily BCS and CRDC amount tallies by cross checking the balances with the following reports:

i.For OTC, BCS Hardcopy Report versus Annex "D";

For eFPS, the generated eFPS intranet account report BCS collection versus Annex "D";

iii. For Online/ePayment Gateway Channel, the daily collection report generated from eBIRForms versus Annex "D"; and

In. For letter request by AABs for modification/cancellation, the uploaded BCS report versus BCS hard copy and taxpayer's returns.

f Coordinate with the following offices in writing or via email any identified

discrepancy/ies or error/s for their appropriate actions, copy furnish the RCD:

t Forward to RAD if the identified discrepancy/ies or error/s are derived

from the CRDC; and

ii. Forward to the concerned AAB and/or Revenue Data Center (RDC)/National Office Data Center (NODC) if the identified discrepancy/ies or error/s originate from the BCS.

2. Prepare and submit to RAD the Validated Discrepancies per BCS-CRDC

taken within ten (10) days from the receipt of the List of Discrepancies per BCS-CRDC Reconciliation Report from RAD; Reconciliation (Annex "C") together with attached screenshots from IRIS- CRR showing the reconciled amounts of BCS and CRDC as proof of action

h. Monitor the status of resolved identified discrepancy/ies or error/s; and

I Prepare the Monthly Report on Validated Collections (Annex "I" of RMO

No. 36-2016) reflecting the applicable account code in the Unified Accounts Code Structure (UACS) and submit the same to RAD, for recording of Large Taxpayers (LT) AAB collections in the National Office Collection Books

Collections from RDOs under their jurisdiction, every twelfth (12th) day of the following month. (NOCB), and to RCD, for consolidation of the Monthly Report on Validated

3. The RCD shall:

BUREAUOF 1 00000346 1 s MANAGEMENTAViStON proper UACs against all available collection data; and TERNAL REVENU: a Receive from RDOs the Monthly Report on Validated Collections and check the completeness, accuracy and correctness of the said report including the

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b. Transmit Monthly Report on Validated Collections to RFD, together with applicable supporting documents, for recording of collections in the Regional Office -Collection Books every fourteenth (14th) day of the following month.

4.The TSSD shall:

a Receive communications relative to the identified discrepancies and issues

on eFPS/eBIRForms BCS from RDC/NODC; and

b. Resolve all Online/ePayment Gateway tax collection issues and discrepancies relative to uploading of BCS in IRIS-CRR.

5.The RDC/NODC shall:

a Generate and transmit the Daily Uploaded Collection Report (Annex "D") to

RDOs, LT Offices and other concerned offices for validation;

b. Upload the daily BCS transmitted by all concerned AAB-HOs/branches in

the IRIS-CRR;

Receive identified discrepancies and issues from RDOs/LT Offices for BCS: and

d Assist in resolving all issues and discrepancies related to rejected /

unuploaded BCS in IRIS-CRR. If the cause is identified as an integrity error. communicate the specific error to TSSD for eFPS/eBIRForms BCS, and coordinate to the concerned AAB and RDOs/LT Offices for OTC BCS.

A.3 Reconciliation of BTr Collection Data and BIR-CRDC data

1.The RAD shall:

Compare the monthly AAB collections indicated in the BTr - Journal Entry

Sentral ng Pilipinas - List of Remittances (BSP-LORs) and communicate Vouchers (BTr-JEVs) against the CRDC as reconciled with the Bangkd

with the concerned AAB and BTr with regard to any identified discrepancy/ies for resolution.

B. Reconciliation of Collection Through RCOs Assigned in the RDO

1.The RDO

UBu OF NTEBMANEVENUFa. Prepare the MSRCD-OB based on the Reporton Collction and Deposit BIR JUN 2 4 2026 as 00000346 The RCOs shall: Form No. 12.31) and supporting documents (List of Deposited Collections) Deposit slips and Manual ROR); and

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b. Submit to the Chief, Collection Section the MSRCD-OB every fifth (5th) day of the following month.

The Chief, Collection Section shall.

a. Receive from RCO/s the MSRCD-OB

b. Check the accuracy and completeness of the MSRCD-OB based on the Report of Collection and Deposits;

c. Prepare and transmit to RCD the consolidated RDO MSRCD-OB every seventh (7th) day of the following month;

d. Receive from RAD the following. ii. Notice of Identified Discrepancy/ies; i. Consolidated Report of Collection per NGCDS (Annex "E")

e. Coordinate with RAD the identified discrepancy/ies for immediate resolution:

and

f. Receive from RAD the amended Annex "E"

2.The RCD shall:

a. Receive from RDOs the consolidated RDO MSRCD-OB with supporting documents; b. Prepare and transmit to RFD the consolidated Regional MSRCD-OB every tenth (10th) day of the following month; and

c. Receive from RAD, the amended Annex "E" for updating of reported RCO collections.

3.The RFD shall:

a. Receive from RCD the consolidated Regional MSRCD-OB with supporting documents;

b. Validate against the recorded RCO collection based on BIR Form No. 12.31;

c. Transmit to RAD the consolidated Regional MSRCD-OB every twelfth (12) day of the following month; and

d. Receive from RAD the amended Annex "E" for reconciliation and adjustment of recorded RCO collections.

4.The RAD shall:

a. Receive the following reports:

BUREAU OF INTERNALREVENUE RECORDS MANAGEMENT DIVISION 00000346 AEENF JUN 2 4 2026 1. BTr National Collection Report - BIR 2. Notice of Deposited National Collections Name of Report] Development Bank of the Philippines (DBP) Philippines (LBP) Land Bank of the Office

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5. Consolidated Regional MSRCD-OB 3. BTr JEV and subsidiary ledgers (SLs) of BIR 4. National Collections Disbursement System -- BIR Collections Government Collection and RFD BTr BTr

b. Prepare and transmit the following to the concerned RDOs, based on the above-mentioned reports, for validation:

ii. Notice of Identified Discrepancy/ies per RDO; and i. Consolidated Report of Collection thru NGCDS (Annex "E

c. Receive from RDOs the status of the resolution of the identified discrepancy/ies; and

d. Prepare and transmit to RDO, RCD and RFD the amended Annex "E reflecting the validated adjustments.

C. Submission of Data Change Request (DCR) for Collection through RCOs

1.The RDO shall:

a. Prepare the DCR Form;

b.Submit to the local BTr the signed DCR with copy of the deposit slip/s; and

c. Submit to RAD the signed DCR Form duly received by the local BTr, together

with the supporting documents.

5. The RAD shall:

a. Receive from concerned RDOs the following DCR supporting documents:

I Scanned copy of the DCR Form duly received by the local BTr.

Hl. H Scanned copy of the deposit slip. Soft copy of DCR Form in excel format, and

b.Prepare the Consolidated DCRs from RDOs;

C. Transmit to BTr thru email the Consolidated DCRs with supporting documents for validation and adjustment if necessary; and

d. Update the Consolidated Report of Collections thru AGDB upon receipt of the BTr Journal Entry Voucher adjustment.

D. Procedures in the Reconciliation of Transfer In/Out of Collections

1.The RAD shall:

00000346 Generate the following collection reports in IRIS-CRR Batch Reports Module:

CORDS MANAGEMENT DIVISION 5 JUN 2 4 2026 A S7 OF INTERNAL REVENUE Monthly Report on Electronic Transfer In/Out Collections (Annex "F"): and

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ii. Monthly Report on Excise Tax Collections from Non-LT Taxpayers (Annex "G");

b. Receive from Data Warehousing and Systems Operations Divisior

(DWSOD) the Monthly Report on Tax Collections from Taxpayers Enlisted to/Delisted from LTS (Annex "H");

Validate the reports generated from IRIS-CRR and the Monthly Report on Tax Collections from Taxpayers Enlisted to/Delisted from LTS (Annex "H) received from DWSOD;

d Transmit to the concerned RDOs, LT Offices and RCDs the validated reports

within two (2) days upon receipt of complete collection data;

Prepare the JEV to recognize the validated reports of transfer in/out collections;

f Transmit to the concerned RFD the scanned copy of the JEV and supporting

documents;

Receive the Request for Retention/Reversion of Transfer In/Out Collections

"I.2) from RDOs and LT Offices; (Annex "I.1") and Request for Manual Transfer of Tax Collections (Annex

h. Evaluate the merits of the recommendation/justifications on the request for

manual transfer of collection by the RDO and LT Office in accordance with RMO No. 49-2004, Revenue Memorandum Circular (RMC) No. 56-2024 and RMC No. 133-2024;

I Communicate to the concerned office the results of the evaluation;

I Prepare the Monthly Summary Report of Approved Request for Retention/

Reversion of Transfer In/Out Collections and Summary Report of Approved Request for Manual Transfer of Tax Collections (Annex "J") together with

relative to the approval of the requests; the memorandum of the Assistant Commissioner of Collection Service

N Transmit to the concerned RDOs, LT Offices and RCD thru email the

scanned memorandum and Annex "J":

JUREAU OF INTERNA nn 00000346 MANAGEN THT HETSTE DIVISEON "J.2") for recording in the NO/RO Collection Books; Reversion of Transfer In/Out Collections (Annex "J.1") and Summary Prepare the Monthly Summary Report of Approved Request for Retention/ Report of Approved Request for Manual Transfer of Tax Collections (Annex

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m. Prepare the JEV to recognize adjustments based on the approved Transfer

In/Out collections; and

Transmit to the concerned RFD the scanned copy of the JEV and supporting documents.

2.The RDOs/LT Offices shall:

a Receive from RDC/NODC thru Network Attached Storage (NAS) the

(Annex "K"); Monthly Report on RDO Gross Collection per Taxpayer based on Bank RDO

b Generate from IRIS - CRR the following reports:

I i. List of Auto Transferred Collections; I Monthly Consolidated Statistical Report of Revenue Collection (BIR Monthly Consolidated Statistical Report of Revenue Collection (BIR Form No. 12.09) -- Regular; and Form No. 12.09) - Update

C Receive from RDC/NODC thru NAS the following tax information relative

to the IRIS-CRR generated BIR Form No. 12.09:

ii. Collections from previous months i. Collections for the month; and

d. Receive from RAD the following validated reports:

I. I RAD-Validated Monthly Report on Electronic Transfer In/Out Collections; RAD-Validated Monthly Report on Tax Collections from Taxpayers

I Enlisted to/Delisted from LTS; and RAD-Validated Monthly Report on Excise Tax Collections from Non- LT Taxpayers

2 Reconcile data from all reports received from RAD, RDC/NODC and the tax

information generated from IRIS-CRR;

I Prepare the Request for Retention/Reversion of Transfer In/Out Collections

(Annex "I.1") and Request for Manual Transfer of Tax Collections (Annex "I.?");

@Rureads granternan revendn 00000346 JUN 2 4 2026 BT 10 g day of the following month shall be included in the collection reporting Reversion of Transfer In/Out Collections and Summary Report of Approved Annex "I.1" and Annex "I.2", together with the necessary supporting period; and Receive from RAD the Summary Report of Approved Request for Retention/ Transmit immediately to RAD, copy furnish RCD and concerned RDOs, the documents, if there's any. Requests submitted on or before the tenth (1oth)

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Request for Manual Transfer of Tax Collections (Annex "J") together with relative to the approval of the requests. the memorandum of the Assistant Commissioner of Collection Service

3 The RCD shall:

a Receive from RAD the following monthly validated collection reports and

adjustments:

I RAD-Validated Monthly Report on Electronic Transfer In/Out

I. I. RAD-Validated Monthly Report on Tax Collections from Taxpayers RAD-Validated Monthly Report on Excise Tax Collections from Non LT Taxpayers Enlisted to/Delisted from LTS; and Cotlections:

b. Receive from RAD the Summary Report of Approved Request for Retention/

the memorandum of the Assistant Commissioner of Collection Service Reversion of Transfer In/Out Collections and Summary Report of Approved Request for Manual Transfer of Tax Collections (Annex "J") together with relative to the approvai of the requests:

C Prepare and submit to RFD, within five (5) days, the following reports for

the recording of collections in the Regional Office -Collection Books:

ii.Summary Report of Approved Request for Retention of Transfer-Out/ H i. Summary Report of Approved Transfer-In/Out from Out-of-District Summary Report of Approved Request for Manual Transfer of Tax Reversion of Transfer-In Tax Collections per UACS (Annex "L.2"): Tax Collections per UACS (Annex "L.I"};

Collections per UACS (Annex "L.3"): and

d. Ensure that all approved requests for Manual Transfer of tax collections are

concerned RDOs for the necessary amendment thereof. reflected in the submitted BIR Form No. 12.09 report of the concerned RDOs. In case of discrepancy, the same shall be immediately returned to the

4.The RFD shall:

Receive thru email the electronic/scanned copy of the RAD-JEV on validated

for manual transfer In/Out Collections, if any; reports of transfer In/Out Collections and RAD-JEV on approved requests

b. Prepare the JEV to recognize adjustments based on the RAD-JEV on

Transfer In/Out coilection;

C. Transmit to RAD the scanned copies of the RFD-JEV and supporting

documents within two (2) days from the receipt of RAD-JEV: 6 AD BUREAL AiFTAE

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d.Receive from RCD the following reports:

iii.Summary Report of Approved Request for Manual Transfer of Tax ii. Summary Report of Approved Request for Retention of Transfer-Out/ i.Summary Report of Approved Transfer-In/Out from Out-of-District Reversion of Transfer-In Tax Collections per UACS (Annex "L.2); Tax Collections per UACS (Annex "L.1"); Collections per UACS (Annex "L.3); and

e. Prepare the necessary reclassification on the recorded collection to reflect the correct tax type or the UACS of the Bureau's tax collections.

5.The DWSOD shall:

a Generate the Monthly Report on Tax Collections from Taxpayers Enlisted to/Delisted from LTS (Annex "H") every fifth (5th) day of the following month; and

b. Transmit to RAD and RDC/NODC the above report immediately after

generation.

6.The RDC/NODC shall:

a Generate the following reports in IRIS-CRR every tenth (1oth) day of the

following month:

Collections for the month T

I. T Collections from previous months; and Monthly Report on RDO Gross Collection per Taxpayer based on Bank RDO (Annex "K"); and

b. Transmit immediately the above-mentioned reports and transmit immediately thru NAS to the concerned RDO for validation.

E. Reconciliation of BTr-RAD collection data and the Consolidated Monthiy Statistical Report of Revenue Collection (BIR Form No. 12.09)

1.The RAD shall:

Initially prepare the BTr/BIR-RAD Data and RDO 1209 Data Reconciliation Report (Annex "M") by filling out the BTr/BIR-RAD column of the report;

b. Transmit to the concerned RDOs/LT Offices, RCD and RFDs the properly filled out Annex "M" inciuding supporting details every twentieth (20th) day of the following month;

00000346 C Receive from the concerned RDOs/LT Offices the Request for Adjustments ) BUREAL RECORDS MANAGFMENT DIVISION INTERNAL REVENUE on any identified discrepancy/ies reflected in Annex "M";

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d. Validate any discrepancy/ies identified and perform the necessary adjustments, if any:

Reconciliation Section with data reflected in the following reports: Compare the collection data maintained by RAD-Collection Reports and

i. Monthly Statement of Internal Revenue Collection (SIRC) from RFDs; I BIR Form No. 12.09 submitted by the Research and Statistics Division

iii.BTr Cash Operations Reports (COR); and (RSD); and

f. Communicate with the concerned RDOs/LT Offices, RCDs and RFDs any

identified discrepancy/ies for resolution.

2.The RDOs/LT Offices shall:

a Receive from RAD the BTr/BIR-RAD Data and RDO 1209 Data

Reconciliation Report (Annex "M") reflecting the properly filled out column with supporting details;

b. Prepare Annex "M" by filling out the RDO BIR Form No. 12.09 column;

C. Reconcile the BTr/BIR-RAD data versus RDO BIR Form No. 12.09 data:

d Prepare the amended RDO BIR Form No. 12.09 (Annex A of RMO No. 57)

in Annex "M"; 2022) based on the adjustments need to be undertaken by RDO as refiected

e. Transmit immediately to RSD and RCD the amended BIR Form No. 12.09;

f. Prepare the necessary request for adjustments needed to be considered in the

BTr/BIR-RAD data as indicated in Annex "M"; and

g. Transmit the request for adjustments, together with the supporting documents, and the Final BTr/BIR-RAD Data and RDO 1209 Data Reconciliation Report (Annex "M) within ten (10) days upon receipt of the initial Annex "M" to RAD, copy furnished RCD.

3.The RCD shall:

a Receive from RAD the BTr/BIR-RAD Data and RDO l209 Data

Reconciliation Report (Annex "M") including supporting details;

b.Receive from concerned RDO the Request for Adjustments;

GO) BUREAU OF INTERNALREVENUE 00000346 EAVE MENT DIVISION Receive from concerned RDO the validated Annex "M" and amended BIR Form No. 12.09; and

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C Ensure that all revenue tax colilections recorded by RFD are reconciled with

collections as indicated in the submitted BIR Form No. 12.09 report of the concerned RDOs. In case of discrepancy, coordinate with the RFD and the concerned RDO the necessary resolution thereof.

IV. REPEALING CLAUSE

This Order repeals all existing issuances that are inconsistent herewith.

V. EFFECTIVITY

This order shall take effect immediately.

CHARLITO MARTIN R MENDOZA

Commissioner of Internal Revenue

JORAD

00000346 BUREAU OF INTERNAL REVENUE RECORDS MANAGEMENT DIVISION

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