RMO No. 10-2006 — Prescribes the revised guidelines and procedures in the adoption of Electronic Filing and Payment System (eFPS) for computerized Revenue District Offices (RDOs) Digest | Full Text | Annex A | Annex B | Annex C | Annex D

REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS December 12, 2005 REVENUE MEMORANDUM ORDER NO. 10-2006 SUBJECT: Revised Guidelines and Procedures in the Adoption of Electronic Filing and Payment System (eFPS) for Computerized Revenue District Offices (RDOs) TO : All Revenue Officials, Employees and Others Concerned I. OBJECTIVES This Order is issued to: A. Revise the existing procedures in the adoption of eFPS to include eFPS enhanced features and coverage. B. Define roles and responsibilities of all concerned offices. C. Ensure the accurate and timely generation of collections and other ad hoc reports relative to eFPS for computerized RDOs. II. DEFINITION OF TERMS A. RDO � refers to Revenue District Office which has jurisdiction over taxpayers within their area of responsibility. B. LTADI � refers to Large Taxpayers Assistance Division I under the Large Taxpayer Service (LTS) which has jurisdiction over regular large taxpayers not tagged as excise taxpayers. C. LTADII� refers to Large Taxpayers Assistance Division II under LTS which has jurisdiction over excise taxpayers. D. LTDO � refers to Large Taxpayers District Office which has jurisdiction over large taxpayers under Makati and Cebu. III. POLICIES: A. eFPS shall be available to all taxpayers with e-mail account and internet access who are registered with the BIR Integrated Tax System (ITS). Taxpayers who avail of eFPS shall enroll online with the eFPS through BIR website. (http://www.bir.gov.ph) or through the BIR Portal (https://my.bir.gov.ph). 1

For Large Taxpayers, Excise Taxpayers, top 10,000 taxpayers identified/notified by the Commissioner under Revenue Regulations No. 17-2003, Stock Brokers, Insurance Companies, Government Agencies and Instrumentalities including Local Government Units (LGUs) and Contractors and/or Suppliers transacting business with government, enrollment to eFPS shall be mandatory. Failure to comply with this provision shall be punishable under section 275 of the NIRC of 1997 and the pertinent implementing regulations. . B. Corporate taxpayers shall be allowed to enroll up to a maximum of three (3) user accounts for a particular TIN. For juridical entities or artificial persons, enrollment shall be made by the officers required by law to file the returns. Thus, for domestic corporations, it shall either be the President, the Vice President or other principal officers; for partnerships, the managing partner; for joint ventures, the managing head; and for resident foreign corporations, the head country manager. The principal officers may delegate enrollment and filing of returns, however, an authorization must be issued by the principal officers delegating enrollment and filing to particular/identified company personnel. C. Taxpayer shall be responsible for safeguarding their respective username/s, password/s and answer/s to challenge question/s in accessing eFPS. If a taxpayer is unable to recall his/her user name and answer to challenge question or if there is a change in corporate authorized representative, the taxpayer shall submit a notification to the concerned office (e.g. RDO/LTADI/LTADII/LTDO) and re- enroll in eFPS. D. All BIR prescribed tax returns may be filed electronically or manually upon the discretion of the Commissioner of Internal Revenue (CIR), except for large taxpayers returns handled by Large Taxpayers Service which are required to be filed electronically. The CIR may, through a circular, mandate the returns that shall be filed electronically by non-large taxpayers taking into consideration the capability of the computer infrastructure of the BIR, and provided further, that the requirements of (a) Section 27 of Republic Act No. 8792, including amendments that may be enacted thereon, and (b) any other law relating to electronic filing, creation and retention of documents used or to be used in transactions with government, are fully complied with. E. Filing of returns and payment of taxes due thereon thru eFPS shall be mandatory for all Large Taxpayers and Non-Large Taxpayers who received notification letter from the Commissioner. These include the top 10,000 private corporations duly identified under RR No. 17-2003 which shall include their branches provided, they are located under the computerized revenue district offices. F. The volunteering two hundred (200) or more Non-Large Taxpayers identified by BIR who previously availed of the option to file thru eFPS may continue to file their returns electronically and still have the option to pay their taxes manually. If they opt to pay manually, they shall present the Filing Reference Number Page 2

issued by eFPS to the Authorized Agent Bank (AAB) concerned. However, upon receipt of notification letter from the Commissioner of Internal Revenue, filing of returns and payment of taxes thru eFPS shall become mandatory including their branches located in computerized revenue district offices. G. The e-filing of returns shall be available 24 hours a day, 7 days a week. However, to ensure receipt by the BIR before midnight of the due date set by applicable laws and regulations for the filing of a return and the payment of the corresponding tax, the electronic return for the applicable tax must be filed and the corresponding tax must be paid on or before 10 p.m. of the due date. In case the eFPS is not available during due dates as declared by BIR, taxpayers shall manually file their returns with the collecting agent (AAB) for returns with payment, or with the RDO/LTS/LTDO where they are registered for no-payment returns. H. Filing of returns thru eFPS under the different business industries classification shall follow the existing procedures prescribed in RR 26-2002. Likewise, Monthly Remittance of Final Income Tax Withheld (BIR Form 1601-F) which is one of the additional form included in eFPS shall also follow the staggered due dates provided in RR 26-2002. BIR Form 1600 (Withholding of Valued Added Tax and Other Percentage Taxes) shall be filed on or before the tenth (10th) day of the following month, due date for payment of withholding tax. I. In filing of other additional returns required under eFPS, the corresponding tax payments shall be on or before the due dates as provided for by applicable laws and regulations. J. Taxpayers filing refundable returns are not allowed to directly offset penalties arising from late filing against the amount to be refunded, as indicated in the return. K. Taxpayers availing of eFPS shall submit all required attachments of applicable BIR Forms to the RDO/LTADI/LTADII/LTDO where they registered within fifteen (15) days from date of filing. The required attachments must be with the printed copy of e-filed returns with its Filing Reference Number. However, in case taxpayer submits electronically the required Financial Statements as attachment for eFPS filed Income Tax Return/s (ITR/s) with corresponding BIR Forms Nos. 1701 and 1702, the said Financial Statements shall be converted first to .pdf file and winzipped before it shall be attached to the ITR. The naming conventions shall be: .pdf file : TIN+Branch_code+retn_period+bir_form_no.pdf .zip file : TIN+Branch_code+retn_period+bir_form_no.zip 3

example: 999999999999123120051702.pdf 999999999999123120051702.zip where: 999999999 � refer to 9 digit TIN of taxpayer 999 � refers to 3 digit branch code of taxpayer MMDDYYYY � month, day, year of return filed (depends on taxpayer's accounting period) XXXX � form type code (1701 or 1702) Summary List of Sales and Purchases which is the required attachment for Form 2550Q and the Annual Alphalist of Income Payees and Taxes Withheld which is the required attachment for Form 1604CF and 1604E shall also be submitted electronically. Said attachments shall pass first the validation module of BIR (please access http://www.bir.gov.ph/info-efps and refer to 1604E and 1604 CF Validation Module Job Aid for the detailed procedures) and shall be converted to .dat file and winzipped before it shall be attached to the forms . The naming conventions shall be: For Summary List of Sales and Purchases .pdf file : TIN+Transaction type+trans month year.dat .zip file : TIN+Transaction type+ trans month year.zip example 999999999P122004.dat 999999999P122004.zip where: 999999999 � taxpayer TIN Transaction type � could be I � Importation; S � Sales and P �Purchases Trans month year � the month and the year the return filed For Annual Alphalist of Income Payees and Taxes Withheld .dat file : TIN+Branch_code+retn_period+bir_form_no.dat .zip file : TIN+Branch_code+retn_period+bir_form_no.zip example: 999999999999123120051604CF.pdf 999999999999123120051604CF.zip 4

where: 999999999 � the first 9 digit TIN of taxpayer 999 � the last 3 digit is the taxpayer Branch_code MMDDYYYY � month, day, year of return filed (depends on taxpayer's accounting period) XXXX � form type code (1604CF or 1604E) Deviation from the above naming conventions shall not be considered as attachments. L. Following the "pay as you file principle", payment of taxes shall be made within banking hours of the day the return was electronically filed for cases of manual payment or within the day of e-filing for cases of electronic payment. However, no penalties shall be imposed for taxpayers who e-filed earlier and paid at a later date but within the prescribed due date for the applicable tax. For taxpayers intending to utilize Tax Debit Memo (TDM) in the payment of taxes, their returns shall have to be e-filed earlier than the due date to allow the BIR to issue TDM on or before the due date of the applicable tax . The issuance of TDM and its application against the tax due on the return e-filed through the e-payment facility of the BIR shall all be done on or before the due date of the aforesaid tax. If payment of taxes are to be made partly in cash and partly in TDM, taxpayer shall e-file the return and use the e-payment facility of the system to pay the portion of the tax in cash and thereafter, apply TDM on the remaining portion of the tax dues or apply the TDM against the portion of the tax and pay the remaining balance thereof in cash. All these must be done on or before the due date of the tax. M. Payment of taxes electronically shall be done thru the bank debit system using the internet banking facilities of any BIR AAB accredited to accept payment through eFPS (eFPS AAB). To ensure the security/integrity of the transaction, eFPS AABs should require taxpayers to enroll in their bank debit system using the internet banking facilities. Notwithstanding, insurance companies/stock brokers shall still be required to e-pay their taxes with any of the eFPS Bank chosen by the Insurance Commission/Philippine Stock Commission, in accordance with pertinent issuances. N. Taxes paid by the taxpayer through e-payment shall be deemed paid after a Confirmation Number has been issued by the concerned eFPS AAB to the taxpayer and BIR. In addition, a Bank Acknowledgement Number shall be issued by the AAB to the BIR to confirm that tax payment has been credited to the account of the government or recognized as revenue (internal revenue tax collection) by the Bureau of Treasury. 5

O. Taxpayers may print via eFPS a copy of their tax returns filed within the following period from the legislative due date of filing the return: Frequency of Filing the Return Retention Period Daily � three (3) months one (1) year Monthly - one (1) year three (3) years Quarterly - Annually - If a taxpayer needs a copy of the return filed after the abovementioned period, he shall request for a Certification with the information mentioned in the filed return/form from the RDO/LTADI/LTADII/LTDO where he is registered. Requirements for the issuance of said certification are: 1. Letter request signed by the authorized officers mentioned in Item III.B. 2. Documentary Stamps 3. Certification Fee P. In case of eFPS downtime, procedures prescribed in the Manual Encoding of Returns (Encoder) Job Aid shall be followed by concerned BIR personnel in encoding manually filed returns. IV. PROCEDURES A. Enrollment/Re-Enrollment 1. Taxpayer 1.1 Access the BIR website http://www.bir.gov.ph or BIR Portal https://my.bir.gov.ph 1.2 Click on "eFPS" button, or click on the "eFPS login" link to access eFPS login page. 1.3 Click "Yes" when the Security Alert Message appears. (This is to inform the users that all data entered and transmitted will be secured and encrypted). 1.4 Click "Enroll to eFPS" link once the eFPS screen appears. 1.5 Encode all the necessary data/information on the screen. 1.6 Click the "Submit" button when enrollment form is accomplished. 1.7 Click "OK" if you want to enroll more users (maximum of 3 accounts only � Please access http://www.bir.gov.ph/info-efps for the detailed procedures � Chapter 3, Scenario 2 of EFPS Job Aid) for a particular TIN when the message box appears and submit a new enrollment form for another account for the same TIN. (Note: Multiple users per TIN is allowed for corporate taxpayers only). 6

1.8 For corporate taxpayers whose enrollment is done by officers other than those required by law as mentioned in Item II.B, submit to RDO � Taxpayers Service Section (TSS)/LTDO- Taxpayer Assistance Section/LTS � Large Taxpayers Assistance Division I (LTADI) or Large Taxpayers Assistance Division II (LTADII) a certification authorizing designated officers to file the return and enroll for eFPS systems usage. For Head Offices that are Non-Large Taxpayers but officially designated as Top 10,000 private corporation, submit a list of all branches, TIN with branch code together with the names of authorized officers designated to enroll for the system usage and file the return using eFPS to the Revenue District Office where the Head Office is registered. (Annex A). The Head or the President of the company or the principal officers authorized by law to sign and file the return shall also issue a separate certification for each branch (located in computerized districts) using the attached format (Annex B). The authorized officers of each branch shall then submit the certification to the Revenue District Offices where they are registered. 1.9 Receive an auto-email regarding the status of the application for enrollment. (If auto-e-mail was not received, request from LTS- LTADI/LTADII/LTDO-TAS/RDO-TSS the status of the application for enrollment). 1.10 Submit written request to LTS-LTADI/LTADII/LTDO- TAS/RDO-TSS for re-enrollment in case given user name/answer to challenge question was forgotten or there is a change in the corporate authorized signatory. (Please access http://www.bir.gov.ph/info-efps for the detailed procedures � Chapter 5 of eFPS Job Aid) Note: If the reason for re-enrollment is the change in the corporate authorized signatory, submit a new certification from the President, Vice President or other principal officer authorized by law to sign and file the return of the corporation. 1.11 Receive e-mail from respective RDO/LTS/LTDO on the status of re-enrollment request. 1.12 Perform Item A.1.1.1 to A.1.1.6 above after approval of the re- enrollment request. 7

2. LTS-LTADI/LTADII/ LTDO-TAS / RDO-TSS 2.1 View list of enrollees, please refer to corresponding eFPS Operation Manual. 2.2 Verify/investigate manually the authenticity/completeness of taxpayer's supplied information against the ITS registration data. (In case the taxpayer's eFPS enrollment data do not match with ITS registration data, require the taxpayer to update registration data by submitting BIR Form 1905). 2.3 Receive certification from the President , Vice President or other principal officer authorized by law to sign and file the return of the corporation, certified to as such officers by the Corporate Secretary, to effect that the bearer thereof is authorized to enroll for availment of eFPS. 2.4 Verify if the authorized representative mentioned in the certification is the same person who enrolled in eFPS. 2.5 Activate/reject enrollment application of taxpayer as a result of Item A.2.2.2 above (please refer to corresponding eFPS Operations Manual). 2.6 Send e-mail to taxpayer the result of his enrollment/re-enrollment application (activated/rejected/on-hold) using the Pro-forma Activation Form (Annex C) for activated application, or Rejection/On-Hold Form (Annex D) for rejected/on hold, if auto- email was not received. 2.7 Receive written request of taxpayer for re-enrollment with attached certification, if applicable. 2.8 Reject/delete existing enrollment data if taxpayer re-enrollment request is found to be valid. 2.9 For purposes of re-enrollment, perform Item A.2.2.1 to A.2.2.5 above. 2.10 Answer taxpayer's queries regarding eFPS. 2.11 Receive weekly report on the status of eFPS production server availability (covering the past week) every Monday from Internet Data Center Provider. B. Electronic Filing and Payment 1. Taxpayer 1.1 For e-Filing a. Access eFPS button linked to BIR website @ http://www.bir.gov.ph or https://my.bir.gov.ph b. Click on the "eFPS Login" to access eFPS login page. c. Click "OK" when the Security Alert Message appears. (This is to inform the users that all data entered and transmitted will be secured and encrypted). 8

d. Supply the following information when the "eFPS login screen" appears and click "LOGIN". a. TIN; b. Username; and c. Password e. Answer the challenge question displayed on the screen and click "SUBMIT". f. Once login is successful, click on the drop down list of registered BIR Forms to select tax form to e-file. g. Click "File Tax Return" after selecting tax form from the list. h. Choose from the option "On-line/Off-line" the prefer method in filling-out and submitting tax form in the eFPS. (Please access http://www.bir.gov.ph/info-efps for the detailed procedures, Chapter 6 of eFPS Job Aid) For eSubmission of Financial Statements (FS) thru the Annual Income Tax Returns (BIR Forms 1701 or 1702); h.1 Encode online the necessary information on the applicable Annual Income Tax Returns (AITR) h.2 Add the FS as an attachment to the online copy of the AITR being filed using the "Add Attachment Button". The FS to be attached must be converted in acrobat reader format (.pdf) using the naming convention mentioned in Item III.K. (Once the FS has been successfully submitted as attachment, its file name will be reflected on the Attachment Box portion of the online copy of AITR). i. Validate the return being filed and Click "Submit" button to complete e-filing. j. Wait for the generation of Filing Reference Number. This means that the form has been successfully submitted by eFPS. k. Submit attachments of returns with Filing Reference Number to LTS-LTADI/LTADII/LTDO-TAS/RDO-TSS within fifteen (15) days from the date of filing, if not submitted electronically. l. File the necessary request with the concerned LTS- LTADI/LTADII/LTDO-TAS/RDO-TSS in case a copy of the return filed is needed after the retention period indicated on Item II.O. 1.2 For e-payment a. Click on "Proceed to Payment" to perform e-payment after the generation of Filing Reference Number. 9

b. Click on the check box the mode of payment (Fund Transfer/Tax Debit Memo) chosen. (Please access http://www.bir.gov.ph/info- efps for the detailed procedures, Chapter 7 of eFPS Job Aid) 1.3 For manual payment a. Print the tax return filed thru the Inquiry Facility, if needed. b. Print three (3) copies of Filing Reference Number issued by eFPS as proof of filing. c. Present all copies of Filing Reference Number to the bank for payment of tax due. d. Pay the tax due (when amount payable is greater than zero) e. Receive two copies of validated Filing Reference Number Form and Deposit Slip of payment from the bank as a proof of payment 2. Systems Operations Division - Information Systems Operations Service (SOD-ISOS) 2.1 Monitor eFPS AABs FTP process and the execution of the following back-end modules as scheduled (please refer to corresponding eFPS Operations Manual): a. Upload bank confirmation file (UplConf); b. Upload bank acknowledgement file (UplAck); c. Generate RPS transaction file (GenRPS); d. Generate CBR transaction file (GenCBR); and e. File transfer of RPS and CBR transaction files (FTPtrans). f. Rejected File Notification (mailreject) g. Acknowledgement Receipt Notification (mailftp) 3. Revenue Data Center (RDC) Concerned 3.1 e-Filing and e-Payment a. Monitor the execution of the following back-end modules as scheduled (please refer to corresponding eFPS Operations Manual): i) Upload RPS transaction file (UplRPS); and ii) Upload CBR transaction files (CBRUP5.pc & CBRUP16.ksh) b. Provide technical support to users. c. Resolve technical issues and elevate unresolved issues to concerned offices. 10

3.2 e-Filing and Manual Payment a. Upload RPS transaction file (UplRPS) b. Process payment data following the procedures in RMO No. 32- 99 dated March 11, 1999 c. Receive and print payment data of banks' own liabilities from BSP. 3.3 Print reports generated by the system (please refer to corresponding eFPS Operations Manual) including attachments, if any. 3.4 Transmit reports to Large Taxpayer Service-Large Taxpayers Document Processing and Quality Assurance Division (LTS- LTDPQAD)/Large Taxpayers District Office-Document Processing Section (LTDO-DPS)/Revenue District Office-Document Processing Section (RDO-DPS) 4. eFPS Authorized Agent Bank (AAB) 4.1 Receive internal revenue tax payments through eFPS or over-the- counter unless receipt of manual payment is not allowed in the MOA signed with either or both BIR and BTR, accrediting the bank as an eFPS AAB. 4.1.1 For e-Payment a. Receive and process taxpayers' payment instructions. b. Issue Online Confirmation Number to taxpayers after the e- payment was processed. c. Issue Batch Confirmation Number after TPs account has been successfully debited electronically in payment of his tax liability. d. Ensure that Confirmation and Acknowledgement files are transmitted successfully to BIR at the end of the day. e. Verify receipt of the following auto emails sent by BIR on a specified schedule: 1. Acknowledgement of receipt of FTP files. 2. Notification of non-receipt of FTP files 3. Notification of rejection of FTP files 4. Notification of no rejected FTP files f. Coordinate with SOD-ISOS if the abovementioned auto emails were not received. g. Monitor payment processing log of FTP'd files that have been processed. 11

h. Evaluate/investigate the case of unsuccessful FTP'd files and make necessary corrective measures. i. Resend unsuccessful FTP'd files after the evaluation/ investigation. j. Notify BIR Help Desk of any unsuccessful FTP'd files and request for assistance. 4.1.2 For Manual Payment a. Receive the Filing Reference Number Page and payment from taxpayer. b. Validate Filing Reference Number and issue Deposit Slip to taxpayers as proof of tax payment. c. Process tax payment data using LBDES following the existing procedures. 4.2 Resolve payment issues in coordination with the concerned RDC. 4.3 Submit Daily Summary of Taxpayers' Payments for both manual and e- payment system to the concerned RDC. 4.4 Submit Consolidated Report of Daily Collection (CRDC) to the Revenue Accounting Division for both manual and eFPS collection. 5. LTS-LTADI/LTADII/LTDO-TAS/RDO-TSS 5.1 Receive e-filed return with Filing Reference Number Page and its attachments including the original copy of utilized TDM from taxpayer. 5.2 Forward e-filed return with Filing Reference Number Page and its attachments to LTS-LTDPQAD/LTDO-DPS/RDO-DPS. 6. LTS-LTDPQAD/LTDO-DPS/RDO-DPS 6.1 Receive e-filed return with Filing Reference Number Page and its attachments from LTS-LTADI/LTADII/LTDO-TAS/RDO-TSS. 6.2 Monitor the timeliness and accuracy of collection information and documents submitted by AABs. 6.3 Retrieve/view electronic return data for error resolution. (Note: for manual payment, verify manual payment data against electronic data) 6.4 Analyze and resolve errors which the data capture system has not successfully processed, if any. 6.5 Monitor and maintain a file of attachments for safekeeping and future reference. 6.6 Prepare ad hoc collection reports and various correspondences. 6.7 Receive system generated collection reports from ISOS-DC/ RDC. 6.8 Perform quality checking of reports. 12

6.9 Submit abovementioned reports to the following offices: LTDPQAD to Large Taxpayer Service and Collection Service LTDO �DPS to Large Taxpayer Service and Collection Service RDO �DPS to Collection Division 6.10 Manage and maintain taxpayer ledgers. 6.11 Issue Certification of Tax Payments and Declared Income as requested by taxpayers. 6.12 View the electronic copy of tax return filed by the taxpayer via intranet, when necessary. 6.13 Encode manually filed return following the procedures prescribed in Manual Encoding of Returns Job Aid in case of unforeseen eFPS downtime. C. Systems Support and Housekeeping 1. BIR Database Administrator 1.1 Monitor eFPS database and log discrepancy/issue to the Paradigm for IDC's resolution. 1.2 Investigate the discrepancy/issue and provide report to management when necessary. 2. BIR Systems Administrator 2.1 Act on request of BIR users to access eFPS post-enrollment and reports menus (please refer to the Intranet User Admin Operations Manual) upon approval of Security Management Division. 2.2 Act on request of BIR users to unlock eFPS account. 2.3 Monitor eFPS server and log discrepancy/issue to the Paradigm for Internet Data Center's (IDC's) resolution. 2.4 Investigate the discrepancy/issue and provide report to management when necessary. 3. BIR Contact Center/Help Desk NO 3.1 Attend to BIR user or taxpayer's queries/issues regarding eFPS. 3.2 Log issues thru the Paradigm supplying the name, telephone number, e-mail address of the caller and the details of the problem encountered. 3.3 Receive notice and document all instances of reported system/ network unavailability as basis for Service Level Agreement . 13

4. Office Automation (OA) Section, Systems Support Division, ISOS 4.1 Broadcast system/network unavailability using the existing e-mail facility, when necessary. 5. Security Management Division - Information Planning and Quality Service (IPQS-SMD) 5.1 Maintain and update (when necessary) the eFPS Security and Access Matrix. 5.2 Evaluate and approve eFPS user access requests. 5.3 Forward approved request to the concerned Systems Administrator and disapproved request to requester stating the reason for denial. 5.4 Monitor all eFPS user accounts. 6. Internet Data Center (IDC) Provider 6.1 Database Administrator 6.1.1 Run/execute the following back-end modules as scheduled (please refer to corresponding eFPS Operations Manual): a. Upload bank confirmation file (UplConf); b. Upload bank acknowledgement file (UplAck); c. Generate RPS transaction file (GenRPS); d. Generate CBR transaction file (GenCBR); and e. File transfer of RPS and CBR transaction files (FTPtrans). f. Upload RPS transaction file (UplRPS); and g. Upload CBR transaction files (CBRUP5.pc & CBRUP16.ksh) 6.1.2 Run/execute the following front-end tasks whenever necessary 6.1.3 (please refer to corresponding eFPS Operations Manual): a. eFPS Reference Upload b. DBA functions referred to in the eFPS System Administration Manual (Note: migration procedures) Maintain/update the codes/reference tables used by eEFPS (please refer to the corresponding eFPS Operations Manual). 6.2 Systems Administrator 6.2.1 Run/execute system administration functions referred to in 6.2.2 the eFPS System Administration Manual. Act on request of user to access eFPS for Operating System Level (e.g. account and directory of bank, technical personnel) upon approval of SMD-IPQS. 14

6.2.3 Resolve all technical issues/problems immediately upon receipt of complaints. 6.2.4 Monitor and provide weekly report on the status of eFPS production server availability (covering the past week) to LTS- LTADI/LTS-LTADII/LTDO-TAS/RDO-TSS every Monday. 6.2.5 Inform Help Desk Section and Office Automation Section (OA) � Systems Support Division (SSD) on eFPS production server unavailability. 6.3 Network Administrator 6.3.1 Immediately issue a notice of eFPS unavailability due to network failure to Help Desk Section/OA � SSD when applicable. V. REPEALING CLAUSE This Order repeals RMO No. 5-2002 and amends accordingly all other revenue issuances or portions thereof inconsistent herewith. VI. EFFECTIVITY This Order shall take effect immediately. (Original Signed) JOSE MARIO C. BU�AG Commissioner of Internal Revenue F3 ______RBA sstmd/ ______S _____LCG Initial/s _____CAR 15