RMO No. 41-2009 — Prescribes the implementing guidelines on the Memorandum of Agreement between the BIR, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009 Digest | Full Text | Annex A

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City December 23, 2009 REVENUE MEMORANDUM ORDER NO. 41-2009 SUBJECT: Implementing Guidelines on the Memorandum of Agreement between the Bureau of Internal Revenue, Bureau of Local Government Finance and the Philippine Association of Local Treasurers and Assessors as disseminated under Revenue Memorandum Circular No. 71-2009 TO: All Regional Directors, Revenue District Officers and Others Concerned I. OBJECTIVES This Order is issued: 1. To prescribe the policies and procedures in implementing the provisions of the Memorandum of Agreement between the Bureau of Internal Revenue (BIR), Bureau of Local Government Finance (BLGF) and the Philippine Association of Local Treasurers and Assessors (PHALTRA) on the coordination and cooperation to improve service to taxpayers and to enhance tax collection and administration. 2. To provide guidelines to increase tax base and revenue using records, documents, data and information culled from the local treasurer and assessors office. 3. To further enhance the procedures of the LGU Assurance System ensuring that those found not registered with the BIR shall be assisted for them to be able to conveniently comply with tax laws, rules and regulations and other related issuances. 4. To direct all government agencies, instrumentalities, local government units, and government-owned and/or controlled corporations to include the Tax Identification Number (TIN) as one of the requirements in all application for all government permits, license, clearance, official paper or other similar documents. 5. To prescribe the procedure in giving recognition and awarding to the most cooperative Local Assessor and Local Treasurer to be given annually during the BIR Anniversary. 1

II. GUIDELINES AND PROCEDURES A. THE OFFICE OF THE DEPUTY COMMISSIONER-OPERATIONS GROUP shall: 1. Monitor compliance of the RDOs on the provisions of this RMO and make necessary communication and appeal to covered parties for their support and compliance with the provisions of the BIR-BLGF-PHALTRA Memorandum of Agreement; 2. Receive from the Regional Directors their recommendation of the most cooperative treasurer (one per region) and most cooperative assessor (one per region), including detailed write-ups on the meritorious activities/transactions undertaken by the concerned LGUs; 3. Evaluate the recommendations of all Directors and select the most cooperative treasurer - national awardee and most cooperative assessor-national awardee; 4. Submit to the Commissioner the recommendation with write-ups on or before July 20th of each year and coordinate for the awarding of plaque/trophy to be given every BIR National Office Anniversary celebration; and 5. Refer matters and issues required to be resolved by MANCOM. B. THE OFFICE OF THE REGIONAL DIRECTOR shall: 1. Monitor compliance of the RDOs on the provisions of this RMO; 2. Make necessary communication and appeal to covered parties for their support and compliance with the provisions of RMC 71-2009 and this RMO; 3. Conduct an information campaign by conducting dialogues, forums, etc., and by disseminating information to radio, television and newspaper establishments; 4. Receive from the RDOs their recommendation of the most cooperative treasurer (one per district) and most cooperative assessor, including detailed write-ups on the meritorious activities/transactions undertaken; 5. Evaluate on the recommendations of all RDOs and select the most cooperative treasurer (one per region) and the most cooperative assessor (one per region) and submit the results with write-ups to the Deputy Commissioner-Operations Group (DCIR-OG) on or before June 20th of each year; and 6. Address all issues referred for immediate resolution. 2

C. THE REVENUE DISTRICT OFFICE shall: 1. Coordinate and communicate to the Local Executive Official through the Local Treasurer and Assessor on the establishment of a BIR Service Group in city/municipal halls every January 2 to 25th of each year during the time of Registration with the Local Government Units (LGUs) or renewal for Mayor's Permits and Business Licenses; 2. Set-up a help BIR Service Group located at the local treasurers area with proper signage "BIR Service Group" for easy identification of taxpayers. Listing of mandatory documentary requirements on registration should likewise be posted in tarpaulins for easy information to the general public. The BIR Service Group must be manned by the Registration Section representatives and/or Collection Agents who shall be responsible for assisting taxpayers in the payment of registration fees, issuing TINs, registering with the BIR and responding to queries from taxpayers; 3. Make available BIR forms for registration and/or update during the local registration and/or renewal period using: a. BIR Form No. 1901 for individuals b. BIR Form No. 1903 for corporations other non-individual c. BIR Form No. 1905 for registration update; 4. Ensure convenience of registration by making available pre-generated Tax Identification Numbers (TIN) and TIN cards to be issued to the taxpayers on the spot when the accomplished BIR Form Nos. 1901/1903 are submitted to the BIR, preferably during the filing of the local registration; 5. Conduct briefings on the compliance procedures and filing of returns, including obligations as withholding agents to all local treasurers, assessors and barangay captains; 6. Reiterate to local treasurers that persons and business establishments securing and/or renewing local business permits/licenses must present their Certificate of Registration (BIR Form No. 2303) and current year's annual Registration Fee (BIR Form No. 0605); 7. Coordinate with the local treasurers and assessors for the presentation of TIN as part of their requirements in all applications for government permit, license, clearance, official paper or any other similar document as prescribed under Executive Order No. 98, Series of 1999; 8. Direct all government agencies, instrumentalities, local government units, and government-owned and/or controlled corporations to include the Tax Identification Number (TIN) as one of the requirements in all application for all government permits, license, clearance, official paper or other similar documents; 9. Share information with the LGUs on the declared amount of gross sales/gross receipt and other registration database; 3

10. Improve the cooperation and coordination with the local assessors in updating zonal values on real properties. 11. Secure from local treasurer's office the list of names and addresses of the taxpayers and comply to the provisions of Department of Finance Order No. 9- 08; 12. Match the lists of registered taxpayers per locality with the BIR registration and send reminder letters/notices with Application for Registration, informing about the requirements of registration to those that have been identified as not yet registered with the BIR; 13. Submit the name of the treasurer and/or assessor (if any) who have shown extraordinary cooperation to the BIR in the implementation of its programs and activities by submitting detailed write-ups on the meritorious activities/transactions undertaken; 14. Submit the recommendation if any, for the most cooperative treasurer and assessor on or before May 20th of each year to the Regional Director for evaluation; and 15. Address all issues and refer to the Director those that need immediate resolution. III. REPORTING All RDOs shall submit a report of accomplishment by February 5th of each year to the regional Director who in turn will submit a consolidated report to the Deputy Commissioner, Operations Group and the Commissioner of Internal Revenue not later than February 10th of each year (Annex "A"). IV. REPEALING CLAUSE: The provisions of existing RMOs and other issuances inconsistent with the foregoing are hereby amended, modified or repealed accordingly. V. EFFECTIVITY This Order shall take effect immediately. (Original Signed) JOEL L. TAN-TORRES Commissioner of Internal Revenue A mag 4