RMO No. 53-2019 — Amends further certain provisions of RMO No. 25-2014, as amended by RMO No. 46-2019 relative to the preparation of the "Reports on Drastic Changes in Collection Performance"

DUREAU OF INTERNAL REVENC

INTERNAL COMMUNICATIONS DIVISION

REPuBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE

Diliman. Quezon City

October 9. 2019

REVENUE MEMORANDUM ORDER NO. T3-201

TO All Internal Revenue Officials and Employees Concerned

SUBJECT 2014. As Amended by Revenue Memorandum Order No. 46-2019 Relative to the Preparation of the "Reports on Drastic Changes in Collection Performance Amending Further Certain Provisions of Revenue Memorandum Order No. 25-

I OBJECTIVES

Memorandum Order (RMO) No. 25-2014, as amended by RMO No. 46-2019. as well as to prescribe the manner of submission of certain reports. This Order is being issued to amend further certain procedures provided under Revenue

H. AMENDATORY PROVISIONS

hereby amended to read as follows: The following provisions under Part III(B) PROCEDURES of RMO No. 46-2019 are

"2. Preparation and Submission of BIR Form Nos. 1771A and 1771B

The RDO/LTRAD)/LTEAD/ELTFOD/LTDs - Cebu/Davao shall:

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C Identify in detail per tax type and major industry/sector, the taxpayers under Part performance and impact on collection goal using BIR Form No. 1771B by: Ill(A)(4) of this Order that contributed to the drastic changes in collection

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(iv) Indicating the applicable code for the cited reason/s referring to the Tabie of Reason Codes provided under Part III(A)(9) of this Order: and

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d. Submit the duly accompiished and validated BIR Form Nos. 1771A and 1771B to tater than the 23rd day of the following month the RCD/LTPMPD in electronic copies. for consolidation of collection data not

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3. Consolidation of BIR Form Nos. 1771A and 1771B. and Preparation of Narrative

Report and BIR Form No. 1771C

The RCD and LTPMPD shall:

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C Prepare a Narrative Report in accordance with the provisions mentioned under

Part I(A(D of this Order.

I Submit the Narrative Report. BIR Form 1771C and copies of the BIR Form Nos.

1771A and 1771B together with a transmittal letter bearing the signature of the head of office, in electronic copies. to the Chief. CPMD at email address: cpmd ubir.goy.ph thru the Regional Director/ACIR. LTS not iater than the 28th day of the following month.

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H. REPEALING CLAUSE

The provisions of RMO No. 25-2014, as amended by RMO No. 46-2019. and all other revenue issuances that are inconsistent with this Order are hereby modified or repealed accordingly.

IV. EFFECTIVITY

This Order takes effect immediately.

CAESAR R. DULAY Commissioner of Internal Revenue

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