RMO No. 41-2016 — Reiterates the provisions of RMC No. 39-2015 re: "Updated BIR Citizens Charter as Consolidated" and RMC No. 80-2012 re: "Strict Adherence to ARTA Provision on Accessing Frontline Services" on Certificates Authorizing Registration issuance
BUREAU OF NTERNAL HEYEY RECORDS MGT DIVISION
9: 50 A: M: REPU BLIC OF tHE PHILIPPINES JUL 1 4 20t6
Department oF FInanCe BUREAU OF INTERNAL REVENUE RECEIVED
Ju|y 12. 2016
REVENUE MEMORANDUM ORDER NO 41- 2D1
SUBJECT : Reiteration Of the Revenuc Memorandum Circular No. 039-15 "Updated BIR Citizens Charter as Consolidated" and the provisions of Revenue Memorandum Circular No.
080-12 -Strict Adherence to ARTA Provision on "Accessing Frontline Services" on Certificates Authorizing Registration (CAR) issuance
T'O : All Internal Revenue Officials. Emplovees and Others Concerned
Despite the provisions of Revenue Memorandum Circular No. 039-15 "Updated BIR Citizens Charter as Consolidated" and the provisions of Revenue Memorandum Circular No. 080-12 "Strict Adherence to ARTA Provision on Accessing Frontline Services ". Certificates Authorizing Registration (CARs) covering transactions on sale of real property, transfer or assignment of stocks not traded in the stock exchange(s). transfers subject to donor's tax, estate tax and other taxes including documentary stamp tax related to the sale/transfer of properties, are being issued well beyond the prescribed periods.
In view of the foregoing, the provisions of the Citizens Charter on the above transactions relevant
to the documentary requirements and period of issuance of the CARs, as well as Item B (b)(1) of Revenue
Memorandum Circular No. 080-12 on the Guidelines for the Action of Offices, are hereby reiterated and shall be strictly implemented. Therefore, CARs covering the above transactions shall be issued within five (5) days from the submission of complete documentary requirements.
Officials and employees found to be in violation of this directive shall be subject to the administrative and criminal penalties enumerated under Republic Act (RA) No. 9485, otherwise known as the "Anti-Red Tape Act of 2007" (ARTA).
This Order shall take effect immediately.
Commissioner of Internal Revenue CAESAR R. DULAY 100043
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