RMO No. 32-2024 — Policies and Procedures in the Certification of Total National Tax Collections from Bangsamoro Autonomous Region in Muslim Mindanao (BARMM) and the Corresponding Seventy - Five Percent (75%) Share of the Bangsamoro Government (BG) Digest | Full Text | Annex A | Annex B | Annex C

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INtErNAL COMMUnICAdIg REAUOEIN OSEREAUOFY ITEEEPK 1TaiXf, EVOUEHE PHILIPPINES RNAL REVENUE OF FINANCE A{JG 1 3 2024

UGuIWL AUG 1 3 2C2y City July 12, 2024 BY AEMIN UNIT-Z TUME :

REVENUE MEMORANDUM ORDER NO. 0 3 2 - 2 0 2 4

SUBJECT: Policies and Procedures in the Certification of Total National Tax Collections from Corresponding Seventy - Five Percent (75%) Share of the Bangsamoro Government (BG) Bangsamoro Autonomous Region in Musim Mindanao (BARMM) and the

TO 95, 96, 102, 107, 108 and Revenue Accounting Division (RAD) Revenue Region Nos. 8B, 15, 16 and 18 and Revenue District Office Nos. 44, 94,

BACKGROUND

Republic Act (RA) No. 11054 or the Organic Law for the Bangsamoro Autonomous Region in Muslim Mindanao was approved on July 27, 2018. On Bangsamoro Organic Law (BOL) and replace the Autonomous Region in Muslim Mindanao (ARMM) with the BARMM as well as the scope of the said region. January 21 and February 6, 2019, a plebiscite was conducted to ratify the

The BARMM comprises of six (6) provinces namely: Basilan (11 municipalities Maguindanao del Norte (36 municipalities and Cotabato City), and eight (8) newly created municipalities in Special Geographic Area (SGA) of BARMM, namely and Lamitan City), Sulu (19 municipalities), Tawi-Tawi (11 municipalities), Lanao del Sur (39 municipalities and Marawi City), Maguindanao del Sur and Pahamuddin, Kadayangan, Nabalawag, Oid Kaabakan, Kapalawan, Malidegao Tugunan and Ligawasa, which is composed of sixty-three (63) barangays in six (6) municipalities from the province of North Cotabato.

the BG, the NG may extend the period as it shall deem necessary and b) seventy - five percent (75%) to the Bangsamoro Government (BG). charges collected in the Bangsamoro Autonomous Region (BAR) shall be allocated as follows: a) twenty - five percent (25%) to the National Government (NG) to be accrued to the Bangsamoro Government (BG) for the first ten (10) years following the effectivity of this Organic Law, provided that upon petition of Pursuant to Section 10 Article XIl of the said RA, the national taxes, fees and

Bangsamoro Revenue Office (BRO) is established and only then they will start Furthermore, Section 11 Article Xll of the same RA specifies that tax collection shall be undertaken by the Bureau of Internal Revenue until such time that the collecting taxes regularly.

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OBJECTIVES ANJG 13 2924

This Order is issued to.

Prescribe policies and procedures in the issuance of certification of the total national coilections from BARMM.

2. Delineate the responsibilities of the different offices of the Bureau for

purposes of compliance with the abovementioned RA.

POLICIES

1. The RAD shall issue a monthly certification on the 75% BG and 25% NG Management (DBM) on or before the 75th day at the end of the collection month. share on all national taxes collected from registered taxpayers under BARMM made thru Authorized Agent Banks (AABs). Revenue Collection Officers (RCOs), manual and electronic Tax Remittance Advices (eTRAs) for transmittal to the Bureau of the Treasury (BTr) and Department of Budget and

2 The RDO Nos. 44 -- Taguig City, 94 -- Isabela City, Basilan, 95 --- Jolo, Sulu

following month. 96 - Bongao, Tawi-Tawi, 102 - Marawi City, Lanao del Sur, 107 - Cotabato City, Maguindanao and 108 - Kidapawan City, North Cotabato, shali issue a BARMM made thru AABs, RCOs, manual TRA and eTRAs. These certifications shall be submitted to RAD on or before the 3oth day of the certification on all national taxes collected from registered taxpayers under

IV. GUIDELINES AND PROCEDURES

1. The RDO Nos. 44, 94, 95, 96, 102, 107 and 108, through the Collection Section, shall:

1.1 For Payments Made Thru AABs

a. Validate from all available records the monthly Summary of Collections Report made thru AABs transmitted by RAD and determine the total amount of all national government taxes, fees and charges collected in BARMM; and

b. Prepare certification of tax collections from registered taxpayers under Chief, RAD on or before the 30th day of the following month. BARMM using the attached format (Annex "A") together with the Assistant Commissioner - Collection Service (ACIR-CS) Attention: The supporting documents and transmit, thru the Regional Director (RD), to the

1.2 For Payments Made Thru Manual TRA and eTRA

a Validate the total amount of eTRA collections under BARMM based on the Withholding Tax Report on National Government Agencies (NGAs) thru eTRA provided by Miscellaneous Operations Monitoring Division and determine the total amount of all national government taxes, fees and charges collected in BARMM; and

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b. Prepare certification of total amount of manual TRA and eTRA Attention: The Chief, RAD on or before the 30th day of the following month. collections using the attached format (Annex "B") together with the supporting documents and transmit, thru the RD, to the ACIR-Cs

2.The Regional Finance Division (RFD) of RR Nos. 15, 16 and 18 shall:

2.1 For Payments Made Thru RCO

UREAU QF INTERNALREVE AAMENT }CO a. Determine the total amount of national government taxes, fees and charges collected in BARMM from all available records and if the tax

S collections are actually deposited by the concerned RcOs with

AUIG 1 3 2024 b Prepare certification of total amount of RcO collections using the Authorized Government Depository Banks (AGDBs); and

Y U : attached format (Annex "C") together with the supporting documents on or before the 30th day of the following month. and transmit, thru the RD, to the ACIR -- CS Attention: The Chief, RAD

3. The Revenue Accounting Division (RAD) shall:

a. Extract from Information Systems Development & Operations Service Network-Attached Storage (ISDOS - NAS) the transmitted Monthly CBR) every 15th day of the following month; Collection Report per RDo from the Bureau of Internal Revenue Integrated Tax System -- Coliections and Bank Reconciliation (BIR-ITS-

b. Prepare the Summary of Collections Report made thru AABs and forward receipt of transmitted collection data from iSDOS -- NAS for validation; to concerned RDOs under BARMM via email within five (5) days after

. Receive from the concerned RR Nos. 8B, 15, 16 and 18 the certification of RORs, manual TRA and eTRA together with supporting documents on or before the 3oth day of the following month; tax collections from registered taxpayers under BARMM made thru AABs.

d. Check the completeness of the submitted reports and its supporting documents;

e. Validate the accuracy of the reports submitted by the concerned RDOs. and RFDs from the ITS-CBR)/ Internal Revenue integrated System of Collection and Deposits (SRCD) and Summary of TRAs with BTr Journal Entry Vouchers (JEVs) Report; Collection, Remittance and Reconciliation (IRIS-CRR), Statement Report

In case there are noted discrepancies, communicate the same to the concerned RDOs/RFD for their appropriate action.

f. Identify the BTr - JEV that correspond to the internal revenue tax collections from registered taxpayers under BARMM;

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g. Compute the 75% BG and 25% NG share on all national taxes collected from registered taxpayers under BARMM;

h. Prepare the BIR-BTr Joint Certification on the National Collections/Remittances under BARMM together with the supporting schedules and the necessary transmittal letter; Taxes

for signature of the Commissioner of Internal Revenue (CIR): Commissioner - Operations Group (DCIR - OG) and the transmittal letter Forward the Joint Certification for signature by the ACIR -- CS and Deputy

j. Receive the signed Joint Certification and transmittal letter from concerned offices for transmittal to BTr; and

k. Transmit to BTr, copy furnish the Office of Regional Treasurer -- BARMM the signed Joint Certification and supporting schedules on or before the 75th day at the end of each collection month.

V EFFECTIVITY

This Order shall take effect immediately.

30 LOMAGUI, JR. Comaissioner of Internal Revenue

J3RAD- 24 - 07- 1578

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