revenue_memorandum_circular RMC No. 83-2014RMC No. 83-2014 2014-12-03

RMC No. 83-2014 — Circularizes the deadline for the surrender of manual forms of Tax Remittance Advice

REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Quezon City

December 3. 2014

REVENUE MEMORANDUM CIRCULAR NO._ 8 3 - 20/4

SUBJECT Circularizing the Deadline for the Surrender of Manual Forms of Tax Remittance Advice

TO All National Government Offices and Internal Revenue Officials, Employees

and Others Concerned

For the convenience of the National Government Agencies (NGAs) and to facilitate the

concerned NGAs, the Electronic Tax Remittance Advice (eTRA) System. was designed and monitoring of withholding tax remittances through the Tax Remittance Advice (TRA) by all implemented by the Bureau of Internal Revenue (BIR) pursuant to the provisions of Revenue Regulations No. 1-2013 and Revenue Memorandum Order (RMO) No. 30-2014,which prescribed

the effective implementation of the eTRA System. the specific procedures to be followed by all concerned BIR revenue personnel thereon to ensure

others. the surrender of all manual forms of TRA to the National Office, the same has not beer However, despite the issuance of RMO No. 30-2014 which specifically prescribed, among

complied with by all concerned revenue offices, thereby defeating the objectives of the implementation of these revenue issuances.

Accordingly, all NGAs and revenue regional offices and district offices are hereby directed to immediately surrender all manual forms of the TRA (in sets or in loose forms) according to the procedures prescribed under RM0 No. 30-2014 and the same shall be received by the Miscellaneous Operations Monitoring Division at the National Office. NOT LATER THAN DECEMBER 29,2014

All concerned re:venue officials, employees and others concerned, are hereby enjoined to give this Circular as wide a publicity as possible.

J-5 RECORDS ME4.QIVI6ION BUREAU OF INTERNAY BEV?HUE RECEIVED DEC 0 3 20M 4:3s .M T Commissioner/of Internal Revenue KIM S. JACINTO-HENARES 028944

Want an analysis of this document?

Ask ASG Legal AI to summarize it, compare it with other rulings, or explain how it applies to your situation — it researches from this same library.