RMO No. 21-2024 — Updates the classification of Revenue District Offices. Digest | Full Text | Annex A | Annex B | Annex C | Annex D

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building A P Quezon City [BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION nantii 3 yG JUN 11 2024

March 01, 2024

REVENUE MEMORANDUM ORDER NO. 21- 202 4

TO All Internal Revenue Officials and Employee Coucerned

SUBJECT Reclassification of Revenue District Offices

OBJECTIVES:

This Order is issued to:

3. Aid in the effective enforcement of the internal revenue laws and regulations. N Serve as input for staffing and other purposes; and Update the classification of Revenue District Offices (RDOs);

H DATA USED AND METHODOLOGY

1. Data by Impiementing Office

b. Percentage share of average RDO collection to total average BiR collection for the three-year period, CY 2020 - CY 2022 (Source: Actual Collection from Percentage share of RDO number of tax returns filed to total BIR number of tax Revenue Accounting Division (RAD), as reconciled with the Bureau of the Treasury, of active registered taxpayers for CY 2022 (Source: ISDOS, ISG, as extracted Percentage share of RDO average number of transactions per Queueing System to total BIR number of transactions, CY 2022 -- CY 2023 (Source: Client Support as of March 14, 2023): Percentage share of RDO number of active registered taxpayers to totat BIR number as of December 14, 2023); Service, as of January 25, 2024): returns filed, CY2022 (Source: ISDOS, ISG, as extracted

e RDO number of Electronic Certificates Authorizing Registration (eCARs) Issued as of December 14, 2023); and

from Real/Personal Property Transactions to total BIR number of eCARS, as of December 18, 2023). January-November, 2023 (Source: Assessment Service, as extracted

2 Methodology

The Class Indicator (CI) of each RDO (Annex A) is the sum of the following:

a. Thirty percent (30%) of the percentage share of average RDO collection to average

b. Twenty percent (20%) of the percentage share of RDO's number of active registered total BIR collection;

C Twenty percent (20%) of the percentage share of average RDO number taxpayers to total BIR number of active registered taxpayers;

C of transactions per Queueing System to average total BiR transactions; and Thirty percent (30%) of the percentage share of RDOs number of tax returns filed to

total BIR number of tax returns filed.

Formulas:

Ci = X1 + X2+ X3 + X4,where

X Percentage share of average RDO.Collection Average total average BiR collection x 30%

X? BiR Total Number of Active Registered Taxpayers RDO Number of Active Registered Taxpayers X10 x 20%

X3 Percentage share of average RDO Number of Transactions Average total BIR Number of Transactions x100} x 20%

BIR Total Number of Returns Filed RDO Number of Returns Filed 1f x 30%

3.Distribution of Revenue District Offices by Class (General)

under the revised classification. These classes shall apply to all RDOs except for the purpose distributed using CI. of One-time Transaction (ONETT) Section. The number of RDOs per class were normally It was predetermined that there shall be five (5) classes of RDOs, A, B, C, D, and E

The following table shows the distribution of RDOs by class

DISTRIBUTION OF REVENUE DISTRICT OFFICES BY CLASS

CLASS: NOOFRDOS

TOTAL A E B C D 124 37 13 17 29 28

4. Distribution of Revenue District Offices by Class for ONETT Section

Section. The RDO number of Electronic Certificates Authorizing Registration (eCARs) issued (as of November 2023) was the criteria used to determine the class by RDO wherein: There shall be five (5) classes of RDOs, A, B, C, D, and E for purposes of ONETT

Class B - with eCARs issued above 6,000 but not exceeding 15,000 Class C - with eCARs issued above 3,000 but not exceeding 6,000 Class E - with eCARs issued 1,000 and below Ciass A - with eCARs issued above 15,000 Class D - with eCARs issued above 1,000 but not exceeding 3,000

DISTRIBUTION OF REVENUE DISTRICT OFFICES BY CLASS (ONETT SECTION)

CLASS NO. OF RDOS

TOTAL A C D E 124 32 40 14 12 26 BUREAU OF INTERNALREVENUE NNTTN t43 JUN 11 2024 S M

RECORDS MGT. DIVISION

I RDO CLASSIFICATIONS

(Annexes A and B) and ONETT Section (Annexes C and D) of this Order. The list of RDOs with their corresponding general classifications is attached

IV. UPDATING OF REVENUE DISTRICT CLASSIFICATION

years. RDO Ciassification shall be updated when necessary but not sooner than three (3)

V. REPEALInG CLAUSE

This Order repeals all existing issuances that are inconsistent herewith.

V EFFECTIVITY

This Order takes effect immediately.

Romeot D LUmAGUI, Jr. Commissioner of Internal Revenue

B-3 HEREAU OF INTERNAL REVENUE DNR

[3 JUN 11 2024

GV I RECORDS MGT. DIVISION