RMC No. 25-2016 — Circularizes the prescribed processing fees on applications for certification on tax payments

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENt OF FINAnCE Quezon City BUREAU OF INTERNAL REVENUH RECORDS MGT DIVSIOR RECEIVED FEB 2 9 2016 W 4:4o p

February 23, 2016

REVENUE MEMORANDUM CIRCULAR NO. o25-20l (

SUBJECT Circularizing the Prescribed Processing Fees on Applications for Certification

on Tax Payments under Revenue Memorandum Order No. 7-2016

TO All Internal Revenue Officials, Employees and Others Concerned

for certification of tax payments filed by all concerned taxpayers-applicants prescribed under the provisions of Item III.7., Guidelines and Policies of Revenue Memorandum Order No. 7-2016 This Circular is hereby issued to circularize the prescribed processing fees on applications

dated February 9, 2016, as quoted hereunder.

"HII. Guidelines and Policies

XXX

7. In addition to the certification fee as well as the affixture and cancellation of the

requisite documentary stamp before issuance of the certification applied for shall be released to the applicant pursuant to the provisions of Revenue Memorandum

in accordance with the following rates, upon filing of the application of the request Order No. 25-2011, a processing fee shall be required to be paid by the applicant

for certification:

13 to 24 tax payments 25 to 36 tax payments No. of Tax Payments 01 to 12 tax payments Processing Fee to be Paid P 200.00 P 300.00 P 100.00

49 to 60 tax payments 37 to 48 tax payments P 500.00 P 400.00

The above prescribed processing fee shall ONLY be paid to the Revenue Officer System, thru the Collection Officer Receipting Device (CORD). The RCO Collection Officer (RCO) authorized to use the Mobile Revenue Collection

shall generate an Electronic Official Receipt (eOR) and NOT an Electronic

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Revenue Official Receipt (eROR) inasmuch as the processing fee is not considered a tax. xxx

All concerned revenue officials, employees and-others concerned, are hereby enjoined to give this Circular as wide a publicity as possible.

Commissioner of Internal Revenue KIM S. JACHNTO-HENARES

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RUREAU OF INTERNAL RYNENUE RCOTUG MGT DYVSKC

FEB 2 9 Z016 9k 4:4o o FECEIVED