RMO No. 55-2016 — Amends certain provisions of RMO No. 15-2003, as amended by RMO No. 22-2016, relative to the processing of Electronic Certificate Authorizing Registration (eCAR) and its signatories

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

August 23, 2016

REVENUE MEMORANDUM ORDER NO. 55-2016

SUBJECT: Amending Certain Provisions of Revenue Memorandum Order No. 15-2003, as Amended

by Revenue Memorandum Order No. 22-2016, Relative to the Processing of Electronic Certificate Authorizing Registration (eCAR) and its Signatories

TO: All Internal Revenue Officers and Others Concerned

I OBJECTIVE:

ensure timely issuance of the same. This memorandum order is issued to expedite and facilitate the processing of eCAR and to

I. AMENDATORY PROVISIONS:

1. Section II. Policies, Item No. 2 of RM0 No. 15-2003 is hereby amended to read as follows:

"2. Xxx. The ONETT Team shall be under the direct supervision of the Revenue District Officer (RDO) and Assistant Revenue District Officer (ARDO) as Heads, ONETT Team. Xxx.

2. Section III Policies and Guidelines, Item No. 6 of RMO No. 22-2016 is likewise amended

to read as follows:

"6. eCARs shall have a validity of three (3) years reckoned from the date of

LT Division Chiefs/RDOs or ARDOs shall issue a new eCAR to the taxpayer in issuance for purposes of presenting the same to the Registry of Deeds. Xxx. The

case the latter fails to present the eCAR to the Registry of Deeds within the three (3) year validity period. Xxx."

3. Section IV Procedures, Items C.2 and C.3 of RMO No. 22-2016 are also amended to read as follows:

"C.2 The Assistant Commissioner - Large Taxpayers Service (ACIR-LTS), Revenue District Officer (RDO), Assistant Revenue District Officer (ARDO) upon generation of eCAR shall:

Affix his/her full signature for the first two (2) copies (for presentation to office concerned copy and taxpayer's copy) and initial on the last two (2) copies (issuing office's copy and attach to docket copy) of the eCAR form.

The eCAR shall be signed by the RDO or ARDO according to the following threshold amounts:

Revenue Region No. ARDO RDO 4 -- San Fernando, Pampanga 5 -- Caloocan City 6 -- Manila

(except RDO No. 36 -- Puerto Princesa) 7 -- Quezon City

16 -- Cagayan de Oro City 8 -- Makati City 11 - Iloilo City 19 - Davao City Other Regions: 9A - CaBaMiRo 9B -- LaQueMar 13 -- Cebu City 1 -- Calasiao, Pangasinan (except RDO No. 62 -- Marinduque) (except RDO Nos. 35 - Romblon, 37 Occidental Mindoro & 63 -- Oriental Mindoro) taxable base of P below 3 million and taxable base of P 3 million more than

3 -- Tuguegarao, Cagayan 2 - C.A.R 6 - Manila (Island District) RDO No. 36 -- Puerto Princesa

10 -- Legazpi City 18 -- Cotabato City 12 -- Negros Island Region 15 -- Zamboanga City 9A - CaBaMiRo (Island Districts) RDO Nos. 35 - Romblon 9B -- LaQueMar (Island District) 14 -- Tacloban City 17 -- Butuan City RDO No. 62 -- Marinduque 37 - Occidental Mindoro 63 -- Oriental Mindoro taxable base of P 1 million and below taxable base of P 1 million more than

In the spirit of expedient taxpayer service, either the RDO or the ARDO may sign an eCAR on cases where either one of the signatory is absent.

"C.3 The Revenue Officer (RO) or Group Supervisor (GS), LT Division Chief/ RDO or ARDO and Chief, Collection Section of the Revenue District Offices shall:

Affix their full signature on the ONETT Computation Sheet. However, only the ACIR-LTS/RDO or ARDO shall affix signature on the eCAR xxx.

of the transaction/s. The Group Supervisor shall likewise perform the duties of the Revenue Officer in computing ONETT and shall no longer act as supervisor/reviewer

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I REPEALING CLAUSE

All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly

V. EFFECTIVITY

This Order shall take effect immediately.

CAESAR R. DULAY (Original Signed)

Commissioner of Internal Revenue

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