revenue_memorandum_order RMO No. 43-2011RMO No. 43-2011 2011-12-07

RMO No. 43-2011 — Amend Section IV.A.1.a of RMO No. 25-2011 relative to the policie , guideline and procedure in the i uance of certification and the acceptance/encoding/po ting/remittance of Certification Fee and the corre ponding Documentary Stamp Taxe collected by de ignated/authorized Revenue Collection Officer , Collection Agent and Special Revenue Collecting Officer Dige t | Full Te

REPUBLIC OF THE PHILIPPINES Department of Finance Bureau of Internal Revenue Quezon City November 18, 2011 REVENUE MEMORANDUM ORDER NO. 43-2011 Subject : Amending Section IV.A.1.a of Revenue Memorandum Order (RMO) No. To 25-2011 Prescribing the Policies, Guidelines and Procedures in the Issuance of Certifications and the Acceptance/ Encoding/ Posting/ Remittance of Certification Fees and the Corresponding Documentary Stamp Taxes Collected by Designated/Authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers : All Internal Revenue Officers, Employees and Others Concerned I. Objectives: This Order is being issued to amend Section IV.A.1.a of RMO No. 25-2011 dated June 1, 2011 relative to the Taxpayer Identification Number (TIN) to be used by the Revenue District Offices (RDOs) in remitting and encoding collection of certification fees and loose documentary stamps collected by designated/authorized Revenue Collection Officers, Collection Agents and Special Revenue Collecting Officers. II. Amendatory Provisions: Section IV.A.1.a of RMO No. 25-2011is hereby amended to read as follows: A. The Revenue District Officer/Chief, LTDO shall: "a. Use the assigned BIR TIN indicated in the attached list (Annex "A") in remitting and encoding collections of certification fees and sales of loose documentary stamps (Note: The LTDOs shall no longer secure for a TIN since all large taxpayers registered in the LTDOs are enrolled in the eFPS and pay certification fees through eFPS facility as mentioned in Section III. Item 4 of RMO No. 25-2011);" III. Repealing Clause: This Order supersedes all revenue issuances or portions thereof inconsistent herewith. IV. Effectivity: This Order shall take effect immediately. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue J-1 ISG: LCG _____ OG: LBM _____ NMA ____ EBQ ____ ERV ____ GER ____ TFF ____ SMC ____ MEB ____

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