RMO No. 32-2017 — Amends pertinent provisions of RMO No.51-2010 on the eComplaint System Digest | Full Text | Annex A

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE RECORDS MGYDIISION BUREAU OF JTIRNAL REVGNF RECEIVD NOV 27 2017/ 2:50"pm UW gs

Revenue MeMorAnduM order no. 32-2017 November 27, 2017

SUBJECT Amending Pertinent Provisions of RMO No. 51-2010 on the eComplaint

System O All Internal Revenue Officers and Others Concerned

BACKgrOUnD

The eComplaint System is an electronic system whereby taxpayers may report and express their grievances and complaint/s to the BIR through an email facility, the BIR website or portal, which are categorically divided into four (4) classifications, as follow:

A Non-issuance of Official Receipt (NO-OR)_covers complaint/s on the non-issuance

B registered with the BIR, including but not limited to fake or spurious receipts/invoices: Run After Tax_Evader_(RATE) covers compiaint/s on individuals and/or entities of Official Receipts (ORs) or Sales Invoices (SIs) and/or the use of OR or SI not duly

C. Tax Code of 1997, as amended: Disiplina covers complaint/s/denunciations against erring revenue officials and engaged in tax fraud or evasion activities and other criminal violations under the

D. Other Complaints covers complaint/s not directly classified under NO-OR, R.A.T.E. and Disiplina programs but related to BIR transactions or services. employees; and

I ObjectiVe

handling of grievances/complaint thru the eComplaint System. This Order is issued to amend the provisions of RMO No. 51 -- 2010 on the eComplaint System and clarify, revise or update certain policies, guidelines and procedures in

H. POLICIES Unless otherwise stated or identified, the Public Information & Education Division and Customer Assistance Division (CAD) shall be collectively referred to herein as the "office-in-charge" and shall adopt the provisions of this RMO. (PIED), National Investigation Division (NID), Internal Investigation Division (IID)

Classified complaints will be sent to the office in charge via the following email facilities:

4... Other Complaint 2) R.A.T.E. 3) D!SIPLINA NO-OR Type of Complaints contact_us@bir.gov.ph no-or-complaint@bir.gov.ph ecomplaint@bir.gov.ph rate@bir.gov.ph Email facility

3. NO-OR Complaint/s shall be handled, processed and monitored by the Public

Information and Education Division (PIED). R.A.T.E complaint/s shall be handied, processed and monitored by the Enforcement and Advocacy Service (EAS).

5. .DISIPLINA complaint/s shall be handled, processed and monitored by the Internal Investigation Division (IID).

6 Other Complaint/s shall be handled, processed and monitored by the

unable to access eFPS/eREG/eCAR and other eServices concerns, unabie tc Customer Assistance Division (CAD). These inciude but are not limited to the following: retrieving personal TiN, not uploaded TiN, forgot password/username.

enroll in eFPS, error in eBIRForms, unable to register empioyees in eReg., user session expired, etc.

7. The offices-in-charge shall have a dedicated computer with eMail/internet access for the eComplaint System.

8. The heads of the offices-in-charge must assign a responsible point person/s who shall handie the eMail facility and ensure the uninterrupted administrationin case of absence or unavailability of said point per'son thereof.

9. -Checking of inbox for compiaint/s received shall be made on a daily basis.

IV. GUIDELINES AND PROCEDURES

1. Receipt of the complaint should be acknowledged within the same day (or the next business day in case it was sent on a weekend or holiday). The complaint

shouid be evaluated and referred to an appropriate action officer.

2. Within three (3) days from receipt of the eMail: a. The point person shall evaluate the sufficiency and nature of the

b. Should the complaint be sufficient in details and it is determined complaint.

therefrom that it was sent to the rightful office-in-charge, the point

c. If the complaint is sufficient in details but it is determined therefrom that it was sent to the wrong facility or should involve, require action from person shall recommend to the Division Chief the investigation thereof by a case officer in their unit.

IID or CAD, as the case may be). other concerned offices, the point person shall recommend the referral of the case to the proper office having jurisdiction thereof (PIED, RATE,

d. In the event that the complaint is vague or insufficient in details and/or jurisdiction thereof cannot be determined with certainty, the point person should request the compiainant to provide additional

needed, and that failure to supply the same within three (3) working information and/or documents. The request should state, as much as possible, the nature or kind of additional information and/or document

days will be a basis for archiving of the complaint.

A A C a 27 2017 fM RECORDS MGT. D BURE AU VISON INTERNAL QF RETN K The complainant shall be informed of the action/s taken on the complaint within three (3) days. a. From assignment to a case officer pursuant to Section IV (2) (b). Or b. From referral to the proper office-in-charge pursuant to Section IV(2)(c) e. Upon receipt of the additional information/documents, the point person shall determine the nature of the complaint and to which office has jurisdiction to investigate the matter. The point person shall recommend the investigation of the complaint by a case officer in their unit or referral Or IV(2) (e) hereof. of the same to the appropriate office in charge pursuant to item IV (2) (b) or (c) hereof, whichever is applicable.

A Offices-in-charge, and all other offices to whom an eComplaint is ultimately

referred, shall track the progress of investigations thereof and submit progress reports not later than the 15th day of each month to their respective Regional Investigation Division (RID) shouid follow the herein Annex A for No OR Report. Directors (in the Revenue Regions) or Assistant Commissioners (in the National Office), copy furnished the Office of the Commissioner. Chief, Regional

5. The Systems Development Division (SsD) shall: a. Investigate/resolve application issues raised. b. Provide technical support on the provision of auto-reply in the eCompiaint System, as well as maintenance of the application.

V. REPEALING CLAUSE

hereby repealed, modified or amended accordingly. All revenue issuances and/or portions thereof that are inconsistent herewith are

V. EFFeCtiVity

This Order shall take effect immediately.

Aeu

H-1 Commissioner of Internal Revenue Caesar r. dulay 011371

BUREAU OF INTERNAL RETINUE RECORDS MGT. DIVISION NOV 2 7 2017 2:50PM. ML 4

RECEIVET