DIGEST OF REVENUE ISSUANCES

For the Week Ending February 18, 2022

1. REVENUE MEMORANDUM ORDER NO. 13-2022 issued on February 16, 2022

amends the provisions of RMO No. 56-2019 on the initial recording of internal
revenue tax collections through Authorized Agent Banks (AABs), and RMO No. 36-
2016 on the preparation of BIR Form No. 12.09 for taxes collected by Revenue
Collection Officers (RCOs).
The Revenue Accounting Division (RAD) shall prepare the initial recording of
all internal revenue tax collections from AABs in the National Office Collection Books
(NO-CB) based on the daily submission of electronic and/or hardcopies of
Consolidated Report of Daily Collections (CRDC) and BSP Authority to Debit by
AAB-Head Offices (AAB HOs).
RAD shall record the transfer out of collections thru AABs per Revenue
Region (RR) and transmit the scanned copies of the Journal Entry Voucher (JEV)
to the concerned Regional Finance Division (RFD) as basis for initial recording in
their respective Regional Office Collection Books (RO-CB).
The Revenue District Offices (RDOs) shall reflect the amount of taxes
collected by RCOs based on the collection date in the preparation of BIR Form No.
12.09.
The RFD and RDO shall disclose as a footnote in the Statement of Internal
Revenue Collections (SIRC), Notes to Financial Statements (FS) and BIR Form No.
12.09 respectively, the actual date when undeposited RCO collections are
deposited with Authorized Government Depository Bank (AGDB) for the
reconciliation of collections recorded with the Bureau of the Treasury (BTr) as
follows:

Total collections thru RCOs for the month xxxx

Less: Total amount deposited with ADGB for the month xxxx
xxxx
Undeposited collections for the month
====

Details of Undeposited Collections:

eROR Number/s eROR Date/s Bank Name and Deposit Amount
Deposit Date
xxxx
xxxx
xxxx
Total Undeposited Collections for the Month
====

It is the responsibility of the concerned RDO, RFD and Regional Collection

Division to closely monitor the collections and deposits of RCOs within their
jurisdiction and their compliance with existing rules and regulations.

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 The provisions of the Order shall cover tax collections thru AAB and RCO
received by the BIR beginning January 1, 2022. Thus, all necessary adjustments in
the respective RO-CB shall be undertaken by the concerned RFD in order to comply
with the period covered.

2. REVENUE MEMORANDUM ORDER NO. 14-2022 issued on February 17, 2022

amends Revenue Memorandum Order No. 40-2020 relative to the revised
guidelines and procedures in the processing of Clearances in the National Office
and Regional/District Offices.
The following shall be the issuing offices of the Certificate of Cleared
Accountabilities (CCAs), which will serve as attachments to the Clearance:

National Office Clearance Regional Office District Office

(Form 0029/0048/0047) Clearance Clearance Form
(Form 0030/0049) (Form 0046)

Accountable Forms Division Assessment Division Administrative

Section

General Services Division Collection Division Assessment Section

Property Division Legal Division Client Support

Section

Revenue Accounting Regional Investigation Collection Section

Division Division

Internal Investigation Regional Cooperative Compliance Section

Division* (if applicable)

Personnel Adjudication
Division*

Data Warehousing and

Systems Operations Division
(DWSOD)**

Network Management and

Technical Support Division
(NMTSD)**

Records Management
Division**

Training Delivery Division**

Training Management
Division**

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 National Office Clearance Regional Office District Office
(Form 0029/0048/0047) Clearance Clearance Form
(Form 0030/0049) (Form 0046)

BIR MPC**

BIREA/BIRMAG**

BIRSALA**
*Except for BIR Form 0047 Final Clearance Form
**For BIR Form 0029 only

Note: Revenue Data Centers (RDC) will no longer issue CCA for Regional Office employees. All CCA
signifying revocation for system access will be issued by the NMTSD and DWSOD of the National
Office.

The Personnel Division (PD) shall provide service records and assignment
history, if applicable, of retired/separated employees or those ordered to transfer to
other BIR offices via Revenue Travel Assignment Order (RTAO) to the Revenue
Accounting Division (RAD), for those with collection items, and Accountable Forms
Division (AFD), for those in charge of Accountable Forms, for the purpose of
verifying accountabilities.
The PD shall furnish the NMTSD/DWSOD with a monthly list of separated
employees for revocation of access. Retired/separated employees and those
transferred to another BIR office shall use the prescribed request letter for issuance
of CCA (Annex L) and authorization letter (Annex M), if an authorized representative
will claim the CCA.
Assistant Chiefs of the aforementioned issuing offices of CCA may affix their
signature on the CCA of National/Regional/District Clearances in behalf of the
Division Chief if the latter is not physically present in the office.
Retirees shall ensure the proper turnover of all property and money
accountabilities to their Chief of Office/Section Chief prior to the effective date of
their retirement. Likewise, employees transferring to another BIR office shall ensure
proper turnover of their accountabilities before the date of their transfer.
The head of office shall be responsible in monitoring the proper turnover of
accountabilities of retiring/transferring employees under their jurisdiction. It shall be
the duty of the Administrative Officers (AO) of each office to submit the turnover of
property and money accountabilities of retirees to the concerned National or
Regional Office divisions for their information.
All concerned offices shall ensure that its records are updated upon receipt
of the turnover of accountabilities to avoid delays in the issuance of CCA of
retirees/transferring employees.
The revised guidelines and procedures on the processing of Clearance and
the roles and responsibilities of concerned offices are specified in the Order.

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3. REVENUE MEMORANDUM CIRCULAR NO. 20-2022 issued on February 17, 2022
prescribes the guidance on the filing of Requests for Confirmation (RFC), Tax Treaty
Relief Applications (TTRAs) and Tax Sparing Applications.
Taxpayers who were already issued with Certificate of Entitlement (COE),
the tenor thereof allows the ruling to be applied to subsequent or future income
payments, shall no longer file an RFC or TTRA every time an income of similar
nature is paid to the same nonresident. In applying the confirmed treaty benefit to
future income payments, the income payor or withholding agent shall always be
guided by the requisites mentioned in the COE. Thus, if the COE mentions tax
residency as a requisite for continuous enjoyment of treaty benefit, the income payor
must require the nonresident to submit first a Tax Residency Certificate (TRC) for
such relevant year before making any payment.
The foregoing shall also apply to the Certificate of Entitlement to the Reduced
Dividend Rate issued by the BIR for tax sparing applications. A new RFC, TTRA or
tax sparing application shall only be filed if any of the requisites mentioned in the
certificate is absent.
During a tax audit, the income payor shall submit or present a copy of the
duly issued COE and proof of satisfaction of the requisites cited therein. The tax
auditor, on the other hand, shall ensure the authenticity of the submitted documents.
In case of doubt, the tax auditor may seek the assistance of International Tax Affairs
Division (ITAD).
For business profits, income from services (dependent or independent),
capital gains, income derived by teachers, and such other income from non-
recurring transactions, the RFCs or TTRAs shall still be filed following the
procedures and requirements prescribed in Revenue Memorandum Order No. 14-
2021, as amended by Revenue Memorandum Circular No. 77-2021.
As regards the annual updating that is required for long-term contract of
services, the taxpayer shall only submit the following:
a. TRC of the nonresident for the relevant year;
b. Sworn Certification stating the following:
i. services provided by the foreign enterprise
ii. place of performance of such services
iii. individuals who rendered the services on behalf of the foreign
enterprise, their positions/designations and professional background
iv. duration of stay in the Philippines of said individuals;
c. Certified true copy of their passports or a Certification duly issued by the
Bureau of Immigration stating their dates of arrival in, and departure from,
the Philippines;
d. Certificate of Completion of the project duly signed by the income recipient
and duly accepted by the domestic income payor, if applicable;
e. Invoice(s) duly issued by the income recipient in accordance with the
invoicing requirements of the country of residence, if applicable; and
f. Bank documents/certificate of deposit/telegraphic transfer/telex/money
transfer evidencing the payment/remittance of income, if applicable.