BIR Issuances From March 27 To April 14, 2023

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
REVENUE REGION No. 7A
QUEZON CITY
NEW REVENUE ISSUANCES

March 27, 2023 to April 14, 2023
1
QUEZON CITY
Issuance Subject Date

Prescribing the Use of Constructive Affixture of Documentary Stamp as Proof of
RR No. 2-2023 Payment of Documentary Stamp Tax for Certificates Issued by Government Agencies or April 13, 2023
Instrumentalities
RMO No. 12-2023 Enhanced BIR Strategic Performance Management System (Enhanced BIR SPMS) March 30, 2023
Amendment to Revenue Memorandum Order No. 47-2022 dated October 11, 2022 Re:
RMO No. 13-2023 Policies and Guidelines in the Implementation of Flexible Work Arrangements April 03, 2023
Amending Revenue Memorandum Order (RMO) No. 5-2022, on the Establishment and
RMO No 14-2023 Implementation of the Online Citizen/Client Satisfaction Survey (CCSS) for Other BIR April 13, 2023
Critical Services under the Online Survey Feedback System (Phase 2) Project
Availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms)

RMC No. 40-2023 Package Version 7.9.4 April 04, 2023
Announcing the Availability of Information Materials in Relation to the Filing and

RMC No. 41-2023 Payment of Tax Returns and Step-by-Step Guide in Filing BIR Forms 1701, 1701A, and March 29, 2023
1702-RT
2
QUEZON CITY
Issuance Subject Date

Publishing the Full Text of the February 21, 2023 Letter from the Food and Drug
Administration (FDA) of the Department of Health (DOH) Endorsing Updates to the List
RMC No. 42-2023 of VAT-Exempt Products under Republic Act (R.A.) No. 10963 (TRAIN Law) and R.A. No. April 04, 2023
11453 (CREATE Act)
Further Clarifying Certain Policies on the Filing of Appeal Against Final Decision on
RMC No. 43-2023 Disputed Assessments (FDDA) Pursuant to Revenue Regulations No. 12-99, As April 14, 2023
Amended
Supplemental Guidelines in the Filing of Annual Income Tax Returns and Payment of
RMC No. 44-2023 Taxes Due Thereon for Taxable Year 2022 April 14, 2023
Memorandum Reiteration of Early Submission of Request for Permit to Travel Abroad March 27, 2023
3
QUEZON CITY
REVENUE REGULATIONS NO. 2-2023

• Prescribing the Use of Constructive Affixture of
Documentary Stamp as Proof of Payment of
Documentary Stamp Tax for Certificates Issued by
Government Agencies or Instrumentalities
4
QUEZON CITY

• Use of Constructive Affixture of Documentary Stamp – All government agencies or
instrumentalities shall use the constructive affixture of documentary stamp on the
certificates they issue which are subject to DST. These government agencies or
instrumentalities shall be constituted as agents of the Commissioner of Internal Revenue
for the collection and remittance of such DST to the BIR
• Constructive Affixture of Documentary Stamp – Refers to the Attachment of the
Original Copy of the Government Official Receipt issued by the government agencies or
instrumentalities evidencing payment of the DST on the taxable certificate.
5
QUEZON CITY

• For every issuance of certificate, the government agencies shall collect from their
applicants the Corresponding amount of DST due thereon which shall be indicated as
one of the items in the Government Official Receipt. The said receipt shall be attached
to the taxable certificate as proof of payment of the tax.
• The use of one government official receipt in order to cover two (2) or more certificates
shall be allowed, however, this is subject to the following Conditions:
• 1. A serial or control number shall be printed and consecutively assigned for every
issuance of certificate and the same shall be conspicuously located on the face thereof.
• 2. The serial or control numbers of the certificates and the total amount of DST due,
among others, shall be clearly indicated in the government official receipt.
6
QUEZON CITY

• Stamping of DST Details – the government agencies or instrumentalities, in addition to
the affixture of government official receipt, shall stamp or print in a clear and readable
manner which shall be located conspicuously on the taxable certificate the phrase
“DOCUMENTARY STAMP TAX PAID”, including the serial number, and date of the
government official receipt, as illustrated below.
7
QUEZON CITY
REVENUE MEMORANDUM ORDER NO. 12-2023

• Enhanced BIR Strategic Performance Management
System (Enhanced BIR SPMS)
8
QUEZON CITY

• CSC Memorandum Circular No. 6, s.2012 institutionalizes the adoption of an Agency SPMS in
all government Offices. This is a mechanism that ensures that the agency and its employees achieve
the objectives set in its strategic plan.
• Salient Points Policies of BIR Strategic Performance Management System (BIR SPMS)
• This is being implemented to Strengthen the culture of performance and accountability.
• Adhere to the Equal Opportunity Principle. The agency shall not discriminate based on gender
identity, sexual orientation, disabilities, religion, or indigenous group membership
• Follow the Four-Stage Performance Management System (PMS) cycle.
• Establish the formation and operation of the BIR Performance Management Team (BIR PMT)
• Validation of the outstanding performance ratings and recommendation for performance-based
awards and other incentives. granted to employees
• Performance ratings shall be used as basis for promotion, training, and scholarship grants. 9
QUEZON CITY

• Members of the Regional Office Performance Management Team (Regional PMT)
• Chairperson: Regional Director/Alternate : Assistant Regional Director
• Members: Chief of Divisions (Legal, Finance, and AHRMD)/Alternate: Assistant Chief
: Planning Officer under the Office of the Regional Director
: Two (2) from the career rank-and-file employees of the Region.
• Roles are discussed in detail in the RMO
10
QUEZON CITY

• Four-Stage Performance Management System (PMS) Cycle
1. Performance Planning and Commitment During this stage, success indicators are
determined consisting of performance measure and performance targets. The targets and
performance measures are summarized in the Office Performance Commitment and Review (OPCR)
Form. The OPCR shall serve as the basis in the Individual Performance Commitment and Review (IPCR)
Form. This is done before the start of the period
2. Performance Monitoring and Coaching this is the monitoring and evaluation mechanism
to keep track of the performance and to make sure that the objectives and goals are met.
3. Performance Review and Evaluation this phase aims to assess both offices and individual
employee’s performance level, so review and evaluation.
4. Performance Rewarding and Development Planning the result of the performance
11
evaluation shall serve as basis for rewards and incentives (PRAISE Awards/top performers)
QUEZON CITY

• Rating Period – Performance evaluation shall be done semi-annually. Every six (6)
months ending on June 30 and December 31 of every year. In cases of a shorter or longer
period, the minimum appraisal period is at least 90 days while the maximum shall not be longer
than 1 calendar year.
• Three Dimensions of Performance Accomplishments:
1. Quantity or Efficiency (Q) this means the extent to which targets are accomplished using
the minimum amount of time or resources
2. Quality or Effectiveness (E) this means getting the right things done
3. Timeliness (T) measures if the targeted deliverables were done within the scheduled or
expected timeline. The detailed procedure is outlined in the RMO
12
• BIR SPMS Rating Scale – Five-point Rating Scale (1 to 5)
QUEZON CITY

• Amendment to Revenue Memorandum Order No. 47-
2022 dated October 11, 2022 Re: Policies and
Guidelines in the Implementation of Flexible Work
Arrangements
13
QUEZON CITY

• The following provisions of Section 2.1 Work from Home of RMO 47-2022 are amended as follows:
• 2.1.2 All approved WFH arrangement shall not exceed three (3) months. However,
applicants may re-apply for WFH subject to the reevaluation/verification of the Head
of Office. (Under RMO 47-2022, it is 6 months)
14
QUEZON CITY

• 2.1.11 An official or employee requesting for WFH shall submit a letter request
accompanied by the following supporting documents:
• For Situational Conditions
1. Affidavit of WFH arrangement (pro-forma affidavit is attached in this RMO as Annex A)
2. Copy of Revenue Special Order (certified true copy by the Records Management
Division) or Revenue Regional Special Order (certified by the AHRMD), for members
of BIR Priority Projects or other task force; and
3. Other relevant documents which will serve as proof of the special function of the
employee applying for WFH.
15
QUEZON CITY

• For Medical Conditions
1. Affidavit of WFH arrangement
2. Notarized Medical Certificate of the Attending Physician; and
3. Notarized Medical Abstract and other Medical Records.
16
QUEZON CITY

• Amending Revenue Memorandum Order (RMO) No. 5-
2022, on the Establishment and Implementation of the
Online Citizen/Client Satisfaction Survey (CCSS) for
Other BIR Critical Services under the Online Survey
Feedback System (Phase 2) Project
17
QUEZON CITY

• Pursuant to ARTA Memorandum Circular No. 2022-5 a revised Online Survey Questionnaire shall
be used to supplement/integrate the current Questionnaire with the harmonized Client
Satisfaction Measurement tool to assess the overall satisfaction across all levels of the
government and to ensure continuous improvement and enhancement of services.
• This RMO is issued to amend and indicate additional provisions to RMO No. 5-2022
• Amendatory Provisions:
• III. Policies and Guidelines
• 3. All taxpayers/clients with completed transaction shall be encouraged to accomplish the online
survey before the release of the document/transaction that was required/requested.
• IV. Procedures – the amended procedures are provided in detail in the RMO
18
QUEZON CITY

• Additional Provisions
• IV. D. Statistician/Planning Officer/Designated Officer in the Region/Service
• The functions of the Statistician/Planning Officer/Designated Officer in the Region/Service are
likewise enumerated in detail in the RMO
19
QUEZON CITY
REVENUE MEMORANDUM CIRCULAR NO. 40-2023

• Availability of the Offline Electronic Bureau of Internal
Revenue Forms (eBIRForms) Package Version 7.9.4
20
QUEZON CITY

• This Circular is issued to announce the Availability of the Offline eBIRForms Package
Version 7.9.4 that can be downloaded from the following websites:
www.bir.gov.ph
www.knowyourtaxes.ph/ebirforms
21
QUEZON CITY

• The Offline eBIRForms Package v7.9.4 now includes the April 2021 version of the
following forms:
22
QUEZON CITY

• Payments:
• Manual Payment: Authorized Agent Bank (AAB)/Revenue Collection Officer (RCO)
• In any AAB located within the territorial jurisdiction of the RDO where the seller or
transferor is required to register.
• In places where there are no AABs, the tax return shall be filed and the tax due shall be
paid through the concerned RCO under the jurisdiction of the RDO
• Online Payment: Landbank/Development Bank of the Philippines/Union Bank
Online
23
QUEZON CITY

• Announcing the Availability of Information Materials
in Relation to the Filing and Payment of Tax Returns
and Step-by-Step Guide in Filing BIR Forms 1701,
1701A, and 1702-RT
24
QUEZON CITY

• Information materials in relation to the filing and payment of tax returns are now
available for download through the BIR Website under the downloadable section or
through the QR Codes provided in the Memorandum Circular.
• Basically, these include infographic materials and videos that guide the taxpayers step-
by-step in the filing of tax returns and payment of taxes.
• This initiative is in keeping with the goal to constantly guide and assist the taxpaying
public in correctly filing and paying their taxes on time.
25
QUEZON CITY

• Publishing the Full Text of the February 21, 2023 Letter
from the Food and Drug Administration (FDA) of the
Department of Health (DOH) Endorsing Updates to the
List of VAT-Exempt Products under Republic Act (R.A.)
No. 10963 (TRAIN Law) and R.A. No. 11453 (CREATE
Act)
26
QUEZON CITY

• Attached in this RMC is the February 21, 2023, letter from Dr. Samuel A. Zacate,
Director General of the FDA, for inclusion of certain medications for cancer, diabetes,
kidney disease, mental illness, and tuberculosis, and correction for medicines for high
cholesterol and hypertension to the published List of VAT-Exempt Medicines under
RA No. 11534 or the CREATE Act.
• The effectivity of the VAT exemption of the covered medicines and medical devices under
the CREATE Act shall be on the date of publication by the FDA of the updates to the said
list.
• The attached letter from the FDA only includes a list of medicines for cancer.
27
QUEZON CITY

• Further Clarifying Certain Policies on the Filing of
Appeal Against Final Decision on Disputed Assessments
(FDDA) Pursuant to Revenue Regulations No. 12-99, As
Amended
28
QUEZON CITY

• Pursuant to RMC No. 39-2013, taxpayers shall submit/file their protests (request for
reinvestigation/reconsideration) and other similar correspondences against the Formal
Letter of Demand/Final Assessment Notice (FLD/FAN) with the office of the duly
authorized representative of the Commissioner of Internal Revenue who issued the
FLD/FAN. So for regional cases, it shall be filed with the Office of the Regional Director.
• In case of filing an appeal against the Final Decision on Disputed Assessment (FDDA),
the taxpayer shall furnish a copy of the said appeal to the Chief of the Assessment
Division for regional cases, or the Concerned Head Revenue Executive Assistant, the
case of taxpayers under the jurisdiction of the Large Taxpayers Service or
investigation by the National Investigation Division under the Enforcement Service,
within five (5) days from the date of filing with the Office of the Commissioner of
Internal Revenue or the Court of Tax Appeals (CTA). As the case may be 29
QUEZON CITY

• Supplemental Guidelines in the Filing of Annual Income
Tax Returns and Payment of Taxes Due Thereon for
Taxable Year 2022
30
QUEZON CITY

• This Circular is being issued to supplement the Guidelines in the filing of AITRs using
eBIRForms Package/eFPS and the submission of its attachments.
• Taxpayers who are manual filers of AITRs and those mandated to use Offline
eBIRForms/eFPS under existing revenue issuances shall file their AITR and pay the
corresponding tax due thereon in accordance with the Guidelines specified in Annex
“A”
• Annex “A” of this RMC provides a detailed procedure and guidelines in the filing and
payment of Annual Income Tax Returns.
31
QUEZON CITY
MEMORANDUM
• Reiteration of Early Submission of Request for Permit
to Travel Abroad
32
QUEZON CITY
MEMORANDUM
• To avoid the late submission of requests for Permit to Travel Abroad (PTTA), the
following prescriptive period of filing complete documents to the AHRMD are hereby
reiterated
• Prescriptive period of filing complete documents for Permit to Travel Abroad (PTTA)
33
QUEZON CITY
Thank you!
34

BIR Issuances From March 27 To April 14, 2023

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BIR Issuances From March 27 To April 14, 2023

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REPUBLIC OF THE PHILIPPINES

NEW REVENUE ISSUANCES

Issuance Subject Date

Availability of the Offline Electronic Bureau of Internal Revenue Forms (eBIRForms)

Announcing the Availability of Information Materials in Relation to the Filing and

Issuance Subject Date

REVENUE REGULATIONS NO. 2-2023

REVENUE REGULATIONS NO. 2-2023

REVENUE REGULATIONS NO. 2-2023

REVENUE REGULATIONS NO. 2-2023

REVENUE MEMORANDUM ORDER NO. 12-2023

REVENUE MEMORANDUM ORDER NO. 12-2023

REVENUE MEMORANDUM ORDER NO. 12-2023

REVENUE MEMORANDUM ORDER NO. 12-2023

REVENUE MEMORANDUM ORDER NO. 12-2023

REVENUE MEMORANDUM ORDER NO. 13-2023

REVENUE MEMORANDUM ORDER NO. 13-2023

REVENUE MEMORANDUM ORDER NO. 13-2023

REVENUE MEMORANDUM ORDER NO. 13-2023

REVENUE MEMORANDUM ORDER NO. 14-2023

REVENUE MEMORANDUM ORDER NO. 14-2023

REVENUE MEMORANDUM ORDER NO. 14-2023

REVENUE MEMORANDUM CIRCULAR NO. 40-2023

REVENUE MEMORANDUM CIRCULAR NO. 40-2023

REVENUE MEMORANDUM CIRCULAR NO. 40-2023

REVENUE MEMORANDUM CIRCULAR NO. 40-2023

REVENUE MEMORANDUM CIRCULAR NO. 41-2023

REVENUE MEMORANDUM CIRCULAR NO. 41-2023

REVENUE MEMORANDUM CIRCULAR NO. 42-2023

REVENUE MEMORANDUM CIRCULAR NO. 42-2023

REVENUE MEMORANDUM CIRCULAR NO. 43-2023

REVENUE MEMORANDUM CIRCULAR NO. 43-2023

REVENUE MEMORANDUM CIRCULAR NO. 44-2023

REVENUE MEMORANDUM CIRCULAR NO. 44-2023

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