BUREAU OF INTERNAL REVENUE
CITIZEN’S CHARTER
2020 (2nd Edition)
1
1
I. Mandate:
The Bureau of Internal Revenue shall be under the supervision and control of the
Department of Finance and its powers and duties shall comprehend the
assessment and collection of all national internal revenue taxes, fees, and
charges, and the enforcement of all forfeitures, penalties, and fines connected
therewith, including the execution of judgments in all cases decided in its favor
by the Court of Tax Appeals and the ordinary courts. The Bureau shall give effect
to and administer the supervisory and police powers conferred to it by this Code
or other laws. (Section 2 of the National Internal Revenue Code of 1997)
II. Mission:
We collect taxes through just enforcement of tax laws for nation-building and the
upliftment of the lives of Filipinos.
III. Vision:
The Bureau of Internal Revenue is an institution of service excellence and
integrity.
IV. Service Pledge: "Service Excellence with integrity and Professionalism"
We, the Officials and Employees of the Bureau of Internal Revenue, trusting in
the Almighty God, profess our commitment to public service and as such we
promise to:
P – ROMOTE diligent observance of the tenet that PUBLIC OFFICE IS A PUBLIC
TRUST by serving our clients, the taxpaying public, with utmost responsibility,
integrity and loyalty;
L – EAD modest lives appropriate to our status as civil servants and uphold public
interest over and above personal interest;
E – NGENDER a culture of excellence, competence and professionalism among
our workforce towards improved service delivery that will breed customer
satisfaction;
D – ETER opportunities for red tape and graft and corruption by strictly observing
compliance to service standards and providing COMPLAINT AND ASSISTANCE
DESK that will immediately address the concerns of the transacting public;
G – ENERATE goodwill by providing prompt, courteous and responsive service
to the public;
2
E – XERCISE prudence and observe transparency in all transactions by
providing access to information in our policies, programs and services through
the Citizen’s Charter and the BIR Website (www.bir.gov.ph ).
ALL THESE WE PLEDGE, BECAUSE YOU, DEAR CLIENTS, DESERVE THE
BEST.
3
V.
List of Services
Revenue District Office
External Services
Online Application for Taxpayer Identification Number (TIN) of
Local Employee
23-24
Manual Processing of Application for Taxpayer Identification
Number (TIN) of Local Employee
25-29
Manual Processing of Application for Taxpayer Identification
Number (TIN) of Local Employee [Bulk Transactions consisting of
six (6) applications and above]
30-34
Manual Processing of Application for Executive Order (E.O) No.
98/One-Time Transaction (ONETT) Taxpayer
35-40
Processing of Application for TIN and Registration of Individual
New Business Registrants (Head Office Only), Including Facilities
Together with the Application for Authority To Print (ATP)
41-47
Processing of Application for TIN and Registration of Individual
New Business Registrants (Head Office Only), Including Facilities
Together with the Application for Authority To Print (ATP) [Bulk
Transactions consisting of six (6) applications and above]
48-55
Processing of Application for TIN and Registration of NonIndividual New Business Registrants (Head Office Only), Including
Facilities together with the Application for Authority To Print (ATP)
56-65
Processing of Application for TIN and Registration of NonIndividual New Business Registrants (Head Office Only), Including
Facilities together with the Application for Authority To Print (ATP)
[Bulk Transactions consisting of six (6) applications and above]
66-75
Processing of Application
(Individual/Non-Individual)
76-83
for
Registration
of
Branches
Processing of Application for Registration of Branches
(Individual/Non-Individual) [Bulk Transactions consisting of six (6)
applications and above]
4
84-90
Processing of Application for Request for Authority to Print (ATP)
Receipts/Invoices
91-95
Processing of Application for Request for Authority to Print (ATP)
Receipts/Invoices [Bulk Transactions consisting of six (6)
applications and above]
96-99
Processing of Application for Registration of Books of Accounts
100-104
Processing of Application for Registration of Books of Accounts
[Bulk Transactions consisting of six (6) applications and above]
105-109
Processing of Request for Certification of Certificate of
Registration (COR)/Authority to Print (ATP)/TIN Card
110-111
Processing of Application for Certificate of Exemption for
Scholarship and Job/Livelihood Programs
112-113
Processing of Online Enrollment of New Applicants for
Accreditation of Cash Register Machine (CRM), Point-Of-Sale
(POS) and/or Other Sales Machine / Receipting Software thru the
Electronic Accreditation and Registration System (EACCREGG) of
the Bureau of Internal Revenue (BIR)
114-115
Processing of Request for Application for POS Cancellation
Application
116-117
Application for Account Enrollment and POS Permit to Use
118-119
Processing of Request for Application
Accounting System (CAS) Permit to Use
for
Computerized
Processing of Delinquency Verification Certificate (DVC)
Processing and Issuance of Approved ONETT Computation Sheet
(OCS) of Tax Due On Sale of Real Property/Shares of Stocks
Processing and Issuance of Approved ONETT Computation Sheet
(OCS) of Tax Due On Donation of Property/ies
Processing and Issuance of Approved ONETT Computation Sheet
(OCS) of Tax Due On Estate with No Other Tax Liabilities
5
120-122
123-126
127-132
133-137
138-143
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Sale of Real Property/Shares of Stock
(Where Tax Paid is Based on the Approved ONETT Computation
Sheet)
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Sale of Real Property/Shares of Stock
(Where Applicant Computed its Own Tax Due)
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Donation of Properties (Where Tax Paid is
Based on the Approved ONETT Computation Sheet)
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Donation of Properties (Where Applicant
Computed its Own Tax Due)
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Estate of the Decedent (Without Other Tax
Liabilities/Business and Where Tax Paid is Based on the Approved
ONETT Computation Sheet)
Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Estate of the Decedent (Without Other Tax
Liabilities/Business and Where Applicant Computed its Own Tax
Due)
144-147
148-155
156-159
160-167
168-171
172-180
Revenue Region
External Services
Processing of the Request for Certificate of Employmwnt (COE)
for Resigned/ Transferred/ Retired/ Deceased Employees (Still in
Records Room of AHRMD – Active File)
182-183
Processing of the Request for Certificate of Employmwnt (COE)
for Resigned/ Transferred/ Retired/ Deceased Employees (Already
in the Records Room/ Storage Facility – Inactive File)
184-185
Processing of Survivorship Benefits (Deceased Employees)
186-188
6
Processing and Issuance of Tax Clearance for Bidding Purposes
189-197
Processing Of Tax Clearance Certificate (General Purpose)
198-202
Processing of the Request for Service Record (SR) for Resigned/
Transferred/ Retired/ Deceased Employees (Records Still in the
Records Room of AHRMD- Active File)
203-204
Processing of the Request for Service Record (SR) for Resigned/
Transferred/ Retired/ Deceased Employees (Records already in
the Records Room/ Storage Facility - Inactive File)
205-206
Revenue Region
Internal Services
Processing of Local Learning and Development Programs (RD)
208
Processing of Local Learning and Development Programs (ARD)
209-210
Processing of Local Learning and Development Programs (PDC)
211
Processing of Local Learning and Development Programs
(AHRMD)
212-219
National Office
External Services
Processing of Request for Permit to Buy/Sell/Commingle/Transfer
Bioethanol Fuel
221-224
Processing of Request for Permit to Import Anhydrous Ethanol
225-227
Processing of Request for Permit to Import Jet A-1 Fuel
228-230
Processing of Request for Disposal of Contaminated Petroleum
Products/Backloading of Off-specs Petroleum Products
231-234
Processing for Request for Conversion of Tanks
235-238
Processing of Authority to Release Imported Goods (ATRIG) on
Automobiles
239-242
Processing of Authority to Release Imported Goods (ATRIG) on
Petroleum Products
243-245
7
Processing of Request for Permit to Dismantle, Install, Amend
Manufacturing Plant
246-248
Processing of Request for Permit to Operate as Buyer/User of
Denatured Alcohol to manufacture Excisable Products
249-252
Processing of Request for Permit to Operate as Distillery and
Producer of Bio-Ethanol (within Metro Manila)
253-256
Processing of Request for Permit to Operate as Distillery and
Producer of Bio-Ethanol (outside Metro Manila)
257-260
Processing of Request for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages (within Metro
Manila)
261-264
Processing of Request for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages (outside
Metro Manila)
265-268
Processing of Request for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages
(within Metro Manila)
269-274
Processing of Request for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages
(outside Metro Manila)
275-280
Processing of Request for Permit to Operate as Storage of Alcohol
(Depot) (within Metro Manila)
281-284
Processing of Request for Permit to Operate as Storage of Alcohol
(Depot) (outside Metro Manila)
285-290
Processing of Request for Issuance and Processing of Authority
To Release Imported Goods (ATRIG) on Alcohol Products
291-294
Processing of Request for Issuance and Processing of Authority
To Release Imported Goods (ATRIG) on Non-Essential Products
295-299
Processing of Request for Issuance and Processing of Authority to
Release Imported Goods (ATRIG) on Sweetened Beverages
300-303
Processing of Request for Registration of Product Brands
304-310
8
Processing of Request for Internal Revenue Strip Stamps and
Labels for Alcohol Products
311-313
Processing of Request for Permit to Operate as Manufacturer of
Tobacco Products (within Metro Manila)
314-319
Processing of Request for Permit to Operate as Manufacturer of
Tobacco Products (outside Metro Manila)
320-325
Processing of Request for Permit to Operate as Importer of
Tobacco/Mineral Products (within Metro Manila)
326-331
Processing of Request for Permit to Operate as Importer of
Tobacco/Mineral Products (outside Metro Manila)
332-337
Processing of Request for Permit to Operate as Manufacturer of
Mineral Products (within Metro Manila)
338-343
Processing of Request for Permit to Operate as Manufacturer of
Mineral Products (outside Metro Manila)
344-349
Processing of Request for Permit to Import Raw Materials,
Mechanical Contrivances for Tobacco Manufacturers
350-352
Processing of Issuance of Permit to Register Cigarette Products
353-356
Processing of Request for Issuance and Processing of Authority to
Release Imported Goods (ATRIG) on Tobacco /Mineral Products
and Wheat
357-362
Processing of Application for Tax Clearance/Certificate
Authorizing Registration for Stock Transaction Not Traded through
the Local Stock Exchange
263-367
Processing of Request for Certification of Payment
368-371
Processing of Request for Issuance of Certified True Copy of
Documents Filed by the Large Taxpayers
372-374
Processing of Application for Tax Exemption on Separation
Benefits of Employees of Large Taxpayers
375-377
Processing of Request for Certificate of No Similar Claim for
Refund
378
9
Processing of Request for Application for Destruction of Expired
/Obsolete/Damaged Inventory of Goods
379-382
Processing of Request for Delinquency Verification Certificate
(DVC) For VAT Refund/Claim
383-386
Processing of Tax Clearance for Large Taxpayers (General
Purpose)
387-389
Processing of Request for Tax Debit Memo (TDM)
390-392
Processing of Request for Permit to Operate as
Importer/Dealer/Trader/ Manufacturer of Petroleum/Automobile
Products (within Metro Manila)
393-397
Processing of Request for Permit to Operate as
Importer/Dealer/Trader/ Manufacturer of Petroleum/Automobile
Products (outside Metro Manila)
398-403
Processing of Request for Renewal of Permit to Operate
404-407
Processing of Request for Permit to Operate Storage Processing
of Request for Permit to Operate Storage Facility/Additional
Storage Tanks/Blend Biofuel Blended Diesel/Blend Biofuel
Blended Gasoline
408-411
Processing of Request for Analysis of BIR Accountable Forms
412-413
Processing of Request for Approval of Formulas for Denatured
Alcohol
414-416
Processing of Request for Sampling and Analysis of Alcohol and
Denaturants During Conduct of Denaturing of Alcohol
417-418
Processing of Request to issue Permit to Export
419-420
Processing of Request to issue Product Replenishment Debit
Memo (PRDM)
421-423
Processing of Request for Official Delivery Invoice (ODI) –
Molasses
424-426
Processing of Request for GUIA/Excise Taxpayer Removal
Declaration (ETRD)
427-429
10
Processing of Request for Withdrawal Certificate (WC)
430-432
Processing of Request for Denaturing of Alcohol
433-437
Processing of Request for Denaturing of Petroleum Products
438-441
Processing of Request for Denaturing of Petroleum Products (Bulk
Transactions)
442-445
Processing of Request for Certification of Taxpayers as to Top
10,000 Corporations
446-447
Processing of Request of Certified True Copies of ORBs
448
Processing of Request of Certified True Copies of ORBs
(Bulk Transactions)
449
Processing of Request for LTS data/information (if data is available
within LTS)
450-451
Processing of Request for LTS data/information (if data is not
available within LTS and needs to be requested and processed)
452-453
Processing of Request for Ruling on Local Purchase of Motor
Vehicle
454-456
Processing of Request for VAT Certificate (VC) and/or VAT
Identification Card (VIC)
547-459
Processing of Tax Treaty Relief Applications (TTRA)
460-467
Processing and Issuance of Tax Residency Certificate (TRC)
468-474
Processing of Survivorship Benefits (Deceased Employees)
475-482
Processing of the Request for Certificate of Employment (COE) for
Resigned/ Transferred /Retired/ Deceased Employees (Still in
Records Room of Personnel Division)
483-484
11
Processing of the Request for Certificate of Employment (COE) for
Resigned/ Transferred /Retired/ Deceased Employees (Already in
Records Division)
485-486
Filing of Confidential Information
487-489
Processing of Issuance of Certificate of Tax Delinquency
490-491
Processing of Issuance of Tax Credit Certificate/Cash Refund
492-495
Processing of Requisitions for Internal Revenue Labels to Private
Importers/Manufacturers
496-499
Processing of Application for VAT Zero Rate
500-504
Processing and Issuance of Tax Clearance for Bidding Purposes [
For Non-Resident Foreign Corporation (NRFC)/Non- Resident
Alien Not Engaged in Trade or Business (NRANETB)]
505-510
Processing of Delinquency Verification Certificate (DVC) (For
Commission on Appointment/Civil Service Award/NBI)
511-516
Accreditation of Additional Bank Branches
517-519
Processing of Non-Government Organizations (NGOs) Application
for Certification as Philippine Council for NGO Certification (PCNC)
- Accredited Donee Institution
520-521
Processing of Request For Rulings, Opinions, Clarifications
Involving Applications For Any Privilege, Right, Reward, License,
Clearance, Permit Or Authorization, Concession, Or For Any
Modification, Renewal Or Extension In Compliance With
Requirements To Engage, Operate Or Continue To Operate
Business
522-524
Processing of Request For Rulings, Opinions, Clarifications Not
Involving Applications For Any Privilege, Right, Reward, License,
Clearance, Permit Or Authorization, Concession, Or For Any
Modification, Renewal Or Extension In Compliance With
Requirements To Engage, Operate Or Continue To Operate
Business
525-527
Processing of VAT Refund Claim
528-537
12
Processing of the Request for Service Record (SR) for Resigned/
Transferred /Retired/ Deceased Employees (Still in the Records
Room of Personnel Division)
538-539
Processing of the Request for Service Record (SR) for Resigned/
Transferred /Retired/ Deceased Employees (Records already in
the Records Division)
540-541
Processing of Subpoenas/Memorandum/Request Letter from
other Government Agencies (Employee records still in the Records
Room of the Personnel Division)
542-544
Processing of Subpoenas/Memorandum/Request Letter from
other Government Agencies (Employee records already forwarded
to Records Division)
545-547
Processing of Request for Certificate of Completion to On-the-Job
Trainees
548-549
Circulation
(Lending/Retrieving)
of
Books/Issuances
Researchers (who are not BIR employees)
550-552
to
National Office
Internal Services
Processing of Request for Administrative Compliance
(Tax Clearance Purposes) for Large Taxpayers
554-555
Processing of Request for Administrative Compliance
(Tax Clearance Purposes) for Non - Large Taxpayers
556-557
Processing of Request for Administrative
(Cancellation of Permit) (Within Metro Manila)
Compliance
Processing of Request for Administrative
(Cancellation of Permit) (Outside Metro Manila)
Compliance
558-560
561-563
Processing of Request for Administrative Compliance (Renewal of
Permit)
564-565
Processing of Request of documents from Audit Division
566-567
Processing of Request for Copy of Documents (ATRIG, Sworn
Statement and Permit)
568-570
Product Identification and/or Tax Classification
571-573
13
Analysis of BIR accountable forms
574-575
Delinquency Verification with or Without Tax Liabilities Filed by the
Large Taxpayers
576-581
Processing of Request for Correction on the payment records in
the BIR database of large taxpayers due to the following errors:
a.
b.
c.
d.
e.
f.
582-586
TIN
Taxpayer’s Name
Return Period
Tax Type
Form type
Amount of Tax Payment
Processing Of Request For Cancellation On Double Filing Of Tax
Return And Double Payment Made By Large Taxpayers
587-589
Processing of Request for cancellation of TRA payment due to
Double or Multiple Remittance Made by DPWH
590-593
Processing of Request for correction of TRA payment due
erroneous payment details such as:
a.
b.
c.
d.
594-599
Return Period
Form Type
Tax Type
Amount
Processing of Request for Certification on the transfer of payment
600-603
Processing of Requisition and Issue Slip (RIS) for External Bureau
of Internal Revenue (BIR) Forms
604-607
Validation of Tax Credit Certificates
608-609
Evaluation and Approval of List of Taxpayers Recommended for
Issuance of eLAs for VAT Audit
610-612
Reply to Query
613-614
Processing of Request for Validation /Certification of Registered
Business Entities (RBEs) in relation to Claim for Value Added Tax
(VAT) Refund and its suppliers
615-616
14
Request for Preprocessed RELIEF data
617-619
Verification of Revenue Collection Officers (RCOs) Accountability
from 1990 & Onwards
620-621
Processing And Issuance Of Certificate On The Existence Of
Outstanding Tax Liability (COTL)
622-624
Processing of Delinquency Verification Certificate (DVC) for VAT
Refund
625-631
Processing of Request for Review of Contracts, Agreements
coming from Different Offices in the Bureau
632-633
Request for Declaration of Rightful Heirs or Beneficiaries of
Deceased BIR Employee
634
Request For Legal Opinion, Clarification On Legal Issues Pending
With Different BIR Offices.
635-637
Processing Of Request For Comments, Inputs, Suggestions On
Proposed Revenue Issuances Drafted By Other BIR Offices.
638-640
Drafting Of Revenue Issuances
641-643
Processing Of Request For Data.
644-645
Processing of Certification on the Status of Cases Pending Legal
or Judicial Resolution
646-647
Issuance of Certificate of No Pending Administrative Case
648-649
Issuance of Certificate of With Pending Administrative Case
650
Verification of Records
651-652
Processing of Issuance of Certification on the Details of Cases
Pending Legal or Judicial Resolution in compliance with RMO No.
29-2014, as amended by RMO No. 42-2018.
653-654
Processing of Request for System Access
655-657
Processing of Certificate with No Active System Account (for
Retirees)
658-660
15
Processing of the Request for Certificate of Employment (COE) for
Active Employees (AHRMD)
661-663
Processing of the Request for Certificate of Employment (COE) for
Active Employees (PD, HRDS)
664-666
Indorsement of Landbank of the Philippines (LBP) E-Card Data
Capture Form (EDCF) for General Office Payroll (AHRMD)
667-670
Indorsement of Landbank of the Philippines (LBP) E-Card Data
Capture Form (EDCF) for General Office Payroll (PD)
671-674
Processing of Local Learning and Development Programs (HRDS)
675-676
Processing of Local Learning and Development Programs (RMG)
677
Processing of Local Learning and Development Programs (PDC)
678
Processing of the Request for Service Record (SR) for Active
Employees (AHRMD)
679-680
Processing of the Request for Service Record (SR) for Active
Employees (HRDS)
681-682
Processing of Application for Dormitory Use
683-686
Processing of Application
Attended/Conducted
for
Certification
of
Trainings
687-688
Preparation/ Dissemination of Revenue Special Order
(RSO)/Regional Revenue Special Order (RRSO) of Trainings
Coordinated by other Offices
689-690
Preparation/ Dissemination of Revenue Special Order
(RSO)/Regional Revenue Special Order (RRSO) of External
Trainings
691-692
Preparation/
Issuance
of
Certificate/s
of
Trainings
Attended/Conducted to Participants/ Resource Speakers of
Trainings Coordinated by other Offices
693-694
Processing of Application for Certification of No Training
Room/Venue Available
695-696
Processing of Application for Library Borrower's Card
697-698
16
Circulation (Lending/Retrieving) of Books/Issuances to/ from BIR
Employees
699-700
Circulation (Lending/ Retrieving) of Books/ Issuances to/ from
Researchers who are not BIR Employees
701-702
Processing of Foreign Learning and Development Programs
703-717
Processing of Foreign Scholarship Grant
718-733
Processing of Local Learning and Development Programs (TMD)
734-740
Processing of Request for Certification of Availability of Allotment
(CAA) – National Office (NO) Transactions
741-743
Certification of Last Salary Received of Officials and Employees
transferred to other Government Agencies
744-745
Certification of Compensation of Officials and Employees of the
BIR for VISA application
746-747
Processing of PURCHASE ORDER (PO) for the Issuance of
Community Tax Certificate (CTC) to LOCAL GOVERNMENT
UNITS
748-751
Processing of Requisition and Issuance Slip (RIS) for the Issuance
of Accountable Forms to BIR Accountable Officers
752-754
Processing of Request for Reproduction of various BIR Forms,
Issuances (in-house)
755-756
Processing of Request
Messengerial Service
757-758
for
delivery
of
documents
thru
Processing of Request for Mailing of documents
759
Request for Posting Information Advertisement
760
Processing and Payment of Fidelity Bond of BIR Accountable
Officials and Employees for New Applicant
761-763
Processing of Fidelity Bond of BIR Accountable Officials and
Employees (Renewal- shall be renewed before the expiration of
the bond)
764-766
17
Processing of Purchase Request (PR) for Supplies and Materials
Not Included in the PPMP/APP
767-768
Processing Request for Motor Vehicle and Driver for Official Travel
of BIR Officials
769
Numbering and Recording of Confidential Information filed by the
Tax Informer at the Revenue Regional Office
770-772
Processing of approved Terms of Reference (TOR), Approved
Budget for the Contract (ABC), Abstract of Quotations (AOQ),
Layout/Plans (if applicable) & other supporting documents for
conduct of Procurement Conference
773-775
Processing of approved Terms of Reference (TOR), Approved
Budget for the Contract (ABC), Abstract of Quotations (AOQ) and
other supporting documents for conduct of Procurement
Conference per signed Notice of Meeting
776-780
Processing approved Terms of Reference, Approved Budget for
the Contract, Abstract of Quotations and other supporting
documents for the conduct of Presentation/Review of Bidding
Documents and Action Plan to Bids and Awards Committee (BAC)
per signed Notice of Meeting
781-784
Processing of approved Terms of Reference, Approved Budget for
the Contract, Abstract of Quotations and other supporting
documents for the conduct of Pre-Bid Conference per signed
Notice of Meeting and processing of written queries received from
prospective bidders after conduct of Pre-Bid Conference and for
preparation of Supplemental/Bid Bulletin and corresponding
Notice of Meeting, if any
785-788
Processing of answer/reply of Project Proponent to the written
queries from Prospective Bidders for preparation of
Supplemental/Bid Bulletin and corresponding Notice of Meeting, if
any, following the conduct of Pre-Bid Conference
789-791
Processing of answer/reply of Project Proponent to written queries
from prospective bidders for conduct of BAC deliberation and
preparation of Supplemental/Bid Bulletin, if any, per signed Notice
of Meeting
792-795
18
Processing of Bid Proposals of Prospective Bidders during the
conduct of Submission, Receipt and Opening of Bids per signed
Notice of Meeting
796-798
Processing of Bid Proposals submitted by Prospective Bidders
during the conduct of Submission, Receipt and Opening of Bids
subject to the conduct of Technical Working Group (TWG) Bid
Evaluation
799-801
Processing of Bid Proposals submitted by prospective bidders
during the conduct of Submission, Receipt and Opening of Bids
subject to the conduct of Technical Working Group (TWG) PostQualification Process per signed Notice of Meeting
802-804
Processing of Post-Qualification Documents submitted by the
Bidder with Lowest Calculated Bid (LCB) for the preparation of
Technical Working Group (TWG) Report on result of evaluation of
Post-Qualification Documents for presentation to the Bids and
Awards Committee (BAC)
805-807
Processing of Technical Working Group (TWG) Report on the
result of evaluation of Post-Qualification Documents per signed
Notice of Meeting and preparation of BAC Resolution and various
BAC documents
808-811
Processing of approved BAC Resolution declaring winning bidder
and preparation of Notice of Award
812-814
Processing of duly approved/signed Notice of Award (NOA) and
issuance/serving of NOA to the Winning Bidder
815-816
Processing of Notice of Award with Contractor’s conforme and
other pertinent documents to be indorsed to Contracts
Administration Section for preparation of Contract, Obligation
Request and Status & Notice to Proceed (NTP)
817-818
Processing of approved and notarized Contract, Notice to Proceed
with Contractor’s conforme & other supporting documents for
posting in the BIR and PhilGEPS websites
819-820
Disbursement Voucher Preparation under Contract
821-830
Processing of approved BAC Resolution, Notice of Award with
Contractor’s conforme and other supporting documents indorsed
to Contracts Administration Section for the preparation of Draft
831-832
19
Contract and Indorsement Letter to Legal Service for review and
comments
Processing of Final Contract and Obligation Request and Status
(ORS) with the Commissioner of Internal Revenue (CIR) as
signatory amounting to Php100,000.00 and above per approved
BAC Resolution and Notice of Award (NOA) and other supporting
documents
833-837
Processing of approved Contract & Obligation Request and Status
(ORS) with the Commissioner of Internal Revenue (CIR) as
signatory amounting to Php100,000.00 and above & preparation
of Transmittal Letter to Contractor re: contract for signature
838-840
Processing of signed Contract from Contractor and preparation of
Notice to Proceed per approved BAC Resolution and Notice of
Award and other supporting documents
841-843
Processing of signed/approved Notice to Proceed per approved
Contract, Obligation Request and Status & other supporting
documents
844-846
Processing of Notice to Proceed (NTP) with Contractor’s conforme
per approved Contract, Obligation Request and Status (ORS) and
Notice to Proceed (NTP) & other supporting documents
847-851
Processing of Procurement of Goods/Services per approved
Purchase Request (PR)
852-855
Processing
of
Quotations/Proposals
submitted
by
Suppliers/Contractors per Request for Quotations (RFQ) served
relative to the approved Purchase Request (PR) and preparation
of Purchase Order (PO)/Job Order (JO) and Obligation Request
and Status (ORS) with the Commissioner of Internal Revenue as
signatory for projects amounting to Php100,000.00 and above
856-859
Processing
of
Quotations/Proposals
submitted
by
Suppliers/Contractors per Request for Quotations (RFQ) served
relative to the approved Purchase Request (PR) and preparation
of Purchase Order (PO)/Job Order (JO) and Obligation Request
and Status (ORS) with the HREA-Administrative Service as
signatory for projects amounting to Php100,000.00 below
860-863
Processing of approved Purchase Order (PO)/Job Order (JO) and
Obligation Request and Status (ORS) relative to the approved
20
864-866
Purchase Request (PR) to be serve to Supplier/Contractor for
conforme
Processing of approved Purchase Order (PO)/Job Order (JO) with
Supplier’s/Contractor’s conforme) relative to the approved
Purchase Request (PR) to be furnished to Canvassing Section for
posting in the BIR and PhilGEPS websites (if applicable, for project
amounting to Php50,000.00 and above) and furnish to COA and
concerned offices
867-869
Disbursement Voucher Preparation under Purchase Order / Job
Order
870-875
Feedback and Complaints Mechanism
876-878
List of BIR Offices
879-896
21
REVENUE DISTRICT OFFICE
External Services
22
1. Online Application for Taxpayer Identification Number (TIN) of Local
Employee
Individuals who are registering with the Bureau of Internal Revenue for the first time by reason
of employment are required to register within ten (10) days from the date of employment.
Where to Avail: Online through the Employer using the BIR eRegistration (eREG)
System. Submission of documents is before the 10th day of the following month.
Office or Division: Revenue District Office (RDO) - Client Support Section (CSS)
Classification:
Simple
Type of
G2B – Government to Business Entity
Transaction:
Who may avail:
All Local Employers registered with the Bureau.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. FOR LOCAL EMPLOYEES
1. BIR Form No. 1902 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any government-issued ID (e.g. Birth Certificate,
passport, driver’s license, Community Tax
Certificate) that shows the name, address, and
birthdate of the applicant, in case the ID has no
address, any proof of residence.
(1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented upon
application.
2. Issuing Agency
Example ID
1.Birth
Certificate
2.Driver’s
License
3.UMID
4.Voter’s ID
5.Passport
6.Digitized
Postal ID
7.PRC ID
8.OWWA ID
Issuing
Agency
PSA, Local
Civil Registry
LTO
SSS, GSIS
COMELEC
DFA
Post Office
PRC
OWWA
Additional documents, if applicable to local employees:
1. Marriage contract, for married female;
1. PSA, Local Civil Registry
(1 photocopy)
23
B. FOR ALIEN EMPLOYEES
1. BIR Form No. 1902 version January 2018;
(2 originals)
2. Passport (Bio page, including date of entry/arrival
and exit/departure stamp, if applicable);
(1 photocopy)
3. Employment contract or equivalent document
indicating duration of employment, compensation
and other benefits, and scope of duties.
(1 certified true copy)
FEES
CLIENT STEPS
AGENCY ACTIONS
TO BE
PAID
1. Employee submits 1. None
None
to the employer
the duly
accomplished
application forms,
together with the
required complete
documentary
requirements.
2. Employer
2. None
None
secures TIN for
their employees
by accessing the
eREG System.
3. Employer
3. Receive BIR Form
None
submits the
with the complete
printed eREG
documentary
Confirmation
requirements.
Page and BIR
Form No.1902
together with
the required
complete
documentary
requirements to
the designated
registration
counter.
TOTAL :
None
24
1.1 RDO – Client Support Section
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Foreign government
3. Local employer
PROCESSING
TIME
PERSON
RESPONSIBLE
None
None
None
None
30 Minutes
Registration
Officer
RDO-CSS
30 Minutes
2. Manual Processing of Application for Taxpayer Identification Number
(TIN) of Local Employee
Individuals who are registering with the Bureau of Internal Revenue for the first time by reason
of employment are required to register within ten (10) days from the date of employment.
Where to Avail: Revenue District Office having jurisdiction over the place of office of the
principal employer where such employee is expected to report for work.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
All Hired Employees Earning Purely Compensation Income in the
Philippines
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. FOR LOCAL EMPLOYEES
1. BIR Form No. 1902 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any government-issued ID (e.g. Birth Certificate,
passport, driver’s license, Community Tax
Certificate) that shows the name, address, and
birthdate of the applicant, in case the ID has no
address, any proof of residence.
(1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented
upon application.
2. Issuing Agency
Example ID
1.Birth
Certificate
2.Driver’s
License
3.UMID
4.Voter’s ID
5.Passport
6.Digitized
Postal ID
7.PRC ID
8.OWWA ID
Issuing
Agency
PSA, Local
Civil Registry
LTO
SSS, GSIS
COMELEC
DFA
Post Office
PRC
OWWA
Additional documents, if applicable to local employees:
1. Marriage contract, for married female;
1. PSA, Local Civil Registry
(1 photocopy)
B. FOR ALIEN EMPLOYEES
1. BIR Form No. 1902 version January 2018; (2
1.1 RDO – Client Support
originals)
Section Area
25
2. Passport (Bio page, including date of entry/arrival
and exit/departure stamp, if applicable);
(1 photocopy)
3. Employment contract or equivalent document
indicating duration of employment, compensation
and other benefits, and scope of duties.
(1 certified true copy)
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Foreign government
3. Local employer
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Special Power of Attorney (SPA) executed
1.1 Taxpayer-applicant being
by the taxpayer-applicant; (1 original)
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information with the
documents presented upon application.
2. Employer Securing TIN in behalf of its
employees:
2.1 Letter of Authority (LOA) with company letter
head (if applicable) signed by the President or
HR Head indicating the company name and its
authorized representative; (1 original)
2.1 Employer
2.2 Any government-issued ID of the
signatory (for signature validation); (1 certified
true copy)
2.2 Employer
2.3 Any government-issued ID of authorized
person of the employer; (1 photocopy)
2.3 Employer’s Authorized
Representative
Note: IDs shall be presented and should be
readable, untampered and contains
consistent information with the documents
presented upon application.
2.4 Transmittal List of Newly Hired Employees with
place of assignment and certifying that the list is
26
2.4 Employer
its newly hired employees; (1 original)
2.5 Letter of Authority from the employee/s;
(1 original)
2.5 Employee
2.6 Printed copy of eREG System message that the
employee has a similar record, if applicable.
(1 original)
FEES TO
CLIENT STEPS
AGENCY ACTIONS
BE PAID
1. Get a queuing
1. None
None
number in the
office entrance
and wait for your
number to be
called to submit
the required
complete
documentary
requirements to
the Registration
Officer Counter.
2.6 eREG System (website)
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
Officer-of-the
Day/ Registration
Officer
RDO-CSS
Note: Secure
one queuing
number per
application.
None
1.1 Call the next
queuing
number.
None
2 Minutes
Registration
Officer
RDO-CSS
None
1.2 Verify
taxpayer’s and
employer’s
existence in the
eREG TIN
Query/ITS/IRIS.
None
13 Minutes
Registration
Officer
RDO-CSS
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
None
1 Hour, 30
minutes
Registration
Officer
RDO-CSS
27
submitted by the
applicant.
None
1.3.1 Check for
completeness
of
documentary
requirements:
None
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
1.1 If with
incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration
Officer Counter,
by
acknowledging
the identified
lacking
documentary
requirements.
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the CDR.
None
None
1.4 Assign a
Document
Locator
Number (DLN).
None
10 Minutes
Registration
Officer
RDO-CSS
None
1.5 Encode and
generate TIN.
Indicate the TIN
on the BIR
Form No. 1902.
None
2 Hour
Registration
Officer
RDO-CSS
28
2. Receive TIN
2. Release TIN and copy of
indicate in
BIR Form 1902
taxpayer’s
from the same
receiving copy of
Registration
BIR Form 1902.
Officer Counter.
TOTAL :
29
None
5 Minutes
None
6 Hours
Registration
Officer (Releasing)
RDO-CSS
3. Manual Processing of Application for Taxpayer Identification Number (TIN)
of Local Employee [Bulk Transactions consisting of six (6) applications and
above]
Individuals who are registering with the Bureau of Internal Revenue for the first time by reason
of employment are required to register within ten (10) days from the date of employment.
Where to Avail: Revenue District Office having jurisdiction over the place of office of the
principal employer where such employee is expected to report for work.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
All Hired Employees Earning Purely Compensation Income in the
Philippines
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
C. FOR LOCAL EMPLOYEES
1. BIR Form No. 1902 version January 2018;
1.1
RDO – Client Support
(2 originals)
Section Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any government-issued ID (e.g. Birth Certificate,
passport, driver’s license, Community Tax
Certificate) that shows the name, address, and
birthdate of the applicant, in case the ID has no
address, any proof of residence.
(1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented
upon application.
2. Issuing Agency
Example ID
1.Birth
Certificate
2.Driver’s
License
3.UMID
4.Voter’s ID
5.Passport
6.Digitized
Postal ID
7.PRC ID
8.OWWA ID
Issuing
Agency
PSA, Local
Civil Registry
LTO
SSS, GSIS
COMELEC
DFA
Post Office
PRC
OWWA
Additional documents, if applicable to local employees:
1. Marriage contract, for married female;
2. PSA, Local Civil Registry
(1 photocopy)
30
B. FOR ALIEN EMPLOYEES
1. BIR Form No. 1902 version January 2018; (2
originals)
2. Passport (Bio page, including date of entry/arrival
and exit/departure stamp, if applicable);
(1 photocopy)
3. Employment contract or equivalent document
indicating duration of employment, compensation
and other benefits, and scope of duties.
(1 certified true copy)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Foreign government
3. Local employer
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Special Power of Attorney (SPA) executed
1.1 Taxpayer-applicant being
by the taxpayer-applicant; (1 original)
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information with the
documents presented upon application.
2. Employer Securing TIN in behalf of its
employees:
2.1 Letter of Authority (LOA) with company letter
head (if applicable) signed by the President or HR
Head indicating the company name and its
authorized representative; (1 original)
2.1 Employer
2.2 Any government-issued ID of the
signatory (for signature validation); (1 certified
true copy)
2.2 Employer
2.3 Any government-issued ID of authorized
person of the employer; (1 photocopy)
2.3 Employer’s Authorized
Representative
Note: IDs shall be presented and should be
readable, untampered and contains
consistent information with the documents
presented upon application.
31
2.4 Transmittal List of Newly Hired Employees with 2.4 Employer
place of assignment and certifying that the list is
its newly hired employees; (1 original)
2.5 Letter of Authority from the employee/s;
(1 original)
2.5 Employee
2.6 Printed copy of eREG System message that
2.6 eREG System (website)
the employee has a similar record, if applicable.
(1 original)
FEES TO PROCESSING
PERSON
CLIENT STEPS
AGENCY ACTIONS
BE PAID
TIME
RESPONSIBLE
Officer-of-the
1. Get a queuing
1. None
None
2 Hours
Day/
Registration
number in the
Officer
office entrance
RDO-CSS
and wait for your
number to be
called to submit
the required
complete
documentary
requirements to
the Registration
Officer Counter.
Note: Secure
one queuing
number per
application.
None
1.1 Call the next
queuing number.
None
2 Minutes
Registration
Officer
RDO-CSS
None
1.2 Verify
taxpayer’s and
employer’s
existence in the
eREG TIN
Query/ITS/IRIS.
None
43 Minutes
Registration
Officer
RDO-CSS
None
1.3 Validate the
accuracy and
completeness of
documentary
None
1 Hour, 30
Minutes
Registration
Officer
RDO-CSS
32
requirements
submitted by the
applicant.
None
1.3.1 Check for
completeness
of documentary
requirements:
None
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration Officer
Counter, by
acknowledging the
identified lacking
documentary
requirements.
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements
by signing the
CDR.
None
None
1.4 Assign a
Document
Locator
Number (DLN).
None
40 Minutes
None
1.5 Encode and
generate TIN.
Indicate the TIN
on the BIR
Form No. 1902.
None
2 days, 3 Hours
33
Registration
Officer
RDO-CSS
Registration
Officer
RDO-CSS
2. Receive TIN and
copy of BIR Form
1902 from the
same Registration
Officer Counter.
2. Release TIN indicate in
taxpayer’s receiving
copy of BIR Form
1902.
TOTAL :
34
None
5 Minutes
None
3 Days
Registration
Officer (Releasing)
RDO-CSS
4. Manual Processing of Application for Executive Order (E.O) No. 98/
One-Time Transaction (ONETT) Taxpayer
Pursuant to EO 98, series of 1998, persons whether natural or juridical, dealing with all
government agencies and instrumentalities, including Government-Owned and/ -or
Controlled Corporations (GOCCs), and all Local Government Units (LGUs), are thereby
required to incorporate their TIN in all forms, permits, licenses, clearances, official papers
and documents which they secure from these government agencies, instrumentalities,
including GOCCs and LGUs. Parties to ONETT transactions who, at the time of their
transaction, have not yet been issued a TIN shall apply for issuance thereof at the time of
payment of the tax due.
Taxpayer Classification
1. Applicants under E. O. 98
Where to Register
1. Any RDO provided the RDO shall use
eREG System to generate the Taxpayer
Identification Number (TIN); or at the RDO
having jurisdiction over the residence
address of the applicant;
2. Non-Resident Applicants
2. Office of the Commissioner of Internal
Revenue through RDO No. 39, South
Quezon City;
2.1 Foreign
Nationals
whose
purpose of TIN application is for
the application of Provisional
Work Permit, Special Work
Permit, Special Temporary
Permit or other permits to be
issued by government agencies
requiring TIN
2.1 Office of the Commissioner of Internal
Revenue through RDO No. 39, South
Quezon City;
2.2 Foreign
Nationals
whose
purpose of TIN application is for
employment
2.2 RDO having jurisdiction over the
employer’s place of business (Head
Office or Branch);
3. Taxpayer (TP)
(Donation)
with
ONETT
3. RDO having jurisdiction over the residence
of the donor;
4. TP with ONETT (ESTATE without
proprietary activities)
4. RDO having jurisdiction over the residence
of the decedent at the time of death;
5. TP with ONETT (Sale of Real
Property)
5. RDO where the real property is located;
35
6. TP with ONETT (Sale of Shares of
Stocks)
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
6. For shares of stock not traded in the Stock
Exchange - RDO having jurisdiction over
the address of the seller. In the case of
listed shares, the venue shall be with the
RDO having jurisdiction over the place
where the particular Local Stock Exchange
is located.
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
1. Persons (applicants under E.O. 98) whether natural or juridical,
dealing with all government agencies and instrumentalities;
2. Parties to ONETT transactions who, at the time of their transaction,
have not yet been issued a TIN;
3. Non-Resident Applicants.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. FOR EO 98 - INDIVIDUALS
1. BIR Form No. 1904; (2 originals)
1.1 RDO – Client Support Section
Area
1,2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any government-issued ID (e.g. Birth Certificate,
passport, driver’s license, Community Tax
Certificate) that shows the name, address, and
birthdate of the applicant, in case the ID has no
address, any proof of residence. (1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
Additional documents, if applicable to individuals:
1. Barangay Certification for First Time Job Seeker;
(1 certified true copy)
36
2. Issuing Agency
Example ID
1.Birth
Certificate
2.Driver’s
License
3.UMID
4.Voter’s ID
5.Passport
6.Digitized
Postal ID
7.PRC ID
8.OWWA ID
1.Barangay Hall
Issuing
Agency
PSA, Local
Civil Registry
LTO
SSS, GSIS
COMELEC
DFA
Post Office
PRC
OWWA
B. FOR FOREIGN NATIONALS
1. BIR Form No. 1904; (2 originals)
1. RDO – Client Support Section
Area
Downloadable at BIR website
(www.bir.gov.ph)
2. Passport (Bio page, including date of entry/arrival
and exit/departure stamp, if applicable);
(1photocopy)
2. Foreign government
Note: For employment purposes, refer to the Employee’s Checklist of Documentary
Requirements.
C. FOR E.O. 98 – NON-INDIVIDUAL
1. BIR Form No. 1904; (2 originals)
1.1 RDO - Client Support Section
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any Apostollized official documentation issued by an 2. Foreign government
authorized government body (e.g. government
agency (tax authority) thereof, or a municipality) that
includes the name of the non-individual and the
address of its principal office in the jurisdiction in
which the non-individual was incorporated or
organized (e.g. Articles of Incorporation, Certificate
of Tax Residency); (1 certified true copy)
D. FOR ONETT – Transfer of Properties by Succession (Estate with No Proprietary
Activities)
1. BIR Form No. 1904; (2 originals)
1.1 RDO Client Support Section
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Death Certificate of decedent; or
Extrajudicial Settlement of the Estate/Affidavit of
Self Adjudication; (1 photocopy)
37
2. PSA
E. FOR ONETT – Transfer by Gratuitous Title (DONATION)
 Sale, Assignment, Exchange, Mortgage, Purchase and/or Disposal of Shares
of Stock and/or Real Estate Properties
 Claim of Winnings
 Claim of Winnings involving Personal Properties Subject to Registration
 Sale of Second- hand Vehicle
1. BIR Form No. 1904; (2 originals)
1.1 RDO Client Support Section
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Any government-issued ID (e.g. Birth Certificate,
2. Issuing Agency
passport, driver’s license, Community Tax
Example ID
Issuing
Certificate) that shows the name, address, and
Agency
birthdate of the applicant, in case the ID has no
1. Birth
PSA, Local
address, any proof of residence. (1 photocopy)
Certificate Civil
Registry
Note: IDs shall be presented and should be readable,
2. Driver’s
LTO
untampered and contains consistent information
License
with the documents presented upon application.
3. UMID
SSS, GSIS
4. Voter’s ID
COMELEC
5. Passport
DFA
6. Digitized
Post Office
Postal ID
7. PRC ID
PRC
8. OWWA ID OWWA
Additional Documents for E.O. 98/ONETT, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Special Power of Attorney (SPA) executed by
1.1 Taxpayer-applicant being
taxpayer-applicant; (1 original) or
represented
In case of non-resident foreign nationals,
Apostollized SPA; (1 certified true copy, original
for presentation) or
In case of non-resident foreign corporations,
Apostollized Board Resolution/Secretary’s
Certificate (or equivalent); (1 certified true copy,
original for presentation)
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented
upon application.
38
1.2 Taxpayer-applicant’s
Authorized Representative
2. Marriage contract, for married female;
(1 photocopy)
CLIENT STEPS
1. Get a queuing
number in the office
entrance and wait
for your number to
be called to submit
the required
complete
documentary
requirements to the
Registration Officer
Counter.
2. PSA, Local Civil Registry
FEES TO
BE PAID
None
AGENCY ACTIONS
1. None
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
Registration
Officer
RDO-CSS
Note: Secure one
queuing number
per application.
None
1.1 Call the next
queuing number.
None
2 Minutes
Registration
Officer
RDO-CSS
None
1.2 Verify taxpayer’s
existence in the
eREG TIN
Query/ITS/IRIS.
None
13 Minutes
Registration
Officer
RDO-CSS
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
1 Hour, 30
Minutes
Registration
Officer
RDO-CSS
None
1.3.1 Check for
completeness
of
documentary
requirements:
None
39
None
a. If complete, stamp
received on the
application and
sign the Checklist
of Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration Officer
Counter, by
acknowledging the
identified lacking
documentary
requirements.
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the CDR.
None
None
1.3.2 Assign a
Document
Locator
Number
(DLN).
None
10 Minutes
None
1.4 Encode and
generate TIN.
Indicate the TIN
on the BIR Form
No. 1904.
2. Release TIN indicate in
taxpayer’s
receiving copy of
BIR Form 1904.
None
2 Hours
None
5 Minutes
TOTAL :
None
6 Hours
2. Receive TIN and
copy of BIR Form
1904 from the
same Registration
Officer Counter.
40
Registration
Officer
RDO-CSS
Registration
Officer
RDO-CSS
Registration
Officer
(Releasing)
RDO-CSS
5. Processing of Application for TIN and Registration of Individual New
Business Registrants (Head Office Only), Including Facilities Together
with The Application for Authority To Print (ATP).
Self-employed individual who may either be a single proprietor engaged in business or in
practice of his/her profession shall register with the BIR on or before the commencement of
business which shall be reckoned from the day when the first sale transaction occurred or
within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax Receipt
by LGU. The Certificate of Registration (COR) shall be issued to individuals engaged in
business or practice of profession upon compliance with the requirements for registration.
Taxpayer Classification
Where to Register
1. Single Proprietor
1. RDO having jurisdiction over the place
where the Head Office is located.
2. Professional
2. RDO having jurisdiction over the place of
residence. If there is a physical business
address, RDO having jurisdiction over
the place of business.
3. Estate
3. RDO having jurisdiction over the domicile
of the decedent at the time of death. In
the case of a non-resident decedent, the
estate shall be registered with the RDO
where the executor or administrator is
registered. Provided, however, that in
case of such executor or administrator is
not registered, registration of the estate
shall be made with the RDO having
jurisdiction over the legal residence of the
executor or administrator.
4. Trust
4. RDO having jurisdiction over the
registered address of the Trustee.
Provided, however, that in case of such
Trustee is not registered, registration of
the estate shall be made with the RDO
having jurisdiction over the business
address of the Trustee.
5. In the case of those who conduct
business transactions in a nomadic or
roving manner, such as peddlers,
5. RDO having jurisdiction over the place
of residence
41
mobile store operators, privilege store
owners, and the like.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
Individuals engaged in the trade or business or those in the practice
of Profession.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
1. BIR Form No. 1901 version January 2018; (2
1.1 RDO – Client Support
originals)
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. For Sole Proprietor/Professionals not regulated
2. Issuing Agency
by the Professional Regulation Commission
(PRC):
Example ID
Issuing
Agency
Any government-issued ID (e.g. Birth Certificate,
1.Birth
PSA, Local
passport, driver’s license, Community Tax
Certificate
Civil Registry
Certificate) that shows the name, address, and
2.Driver’s
LTO
birthdate of the applicant, in case the ID has no
License
address, any proof of residence or business
3.UMID
SSS, GSIS
address; (1 photocopy) or
4.Voter’s ID COMELEC
5.Passport
DFA
In case of the practice of profession regulated
6.Digitized
Post Office
by PRC:
Postal ID
7.PRC ID
PRC
Valid PRC ID and government ID showing
8.OWWA ID OWWA
address or proof of residence or business
address. (1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent information with the
documents presented upon application.
3. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
42
3.1 New Business Registrant
Counter
3.2 Taxpayer-applicant
The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
4. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

4. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Special Power of Attorney (SPA) executed by
the taxpayer-applicant; (1 original)
1.1 Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
2. DTI Certificate (if with business name); (1 photocopy)
2. DTI
3. Work Visa (9g) for Foreign Nationals; (1 photocopy)
3. Bureau of Immigration (BI)
4. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
4. E.g. LTFRB, Parties involve
5. Trust Agreement (for Trusts); (1 photocopy)
5. Parties involve
6. Death Certificate of the deceased (for Estate under
judicial settlement); (1 photocopy)
6. PSA/Local Civil Registrar
7. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
7. DTI
8. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.; (1
photocopy)
8. BOI, PEZA, BCDA, SBMA,
TIEZA
43
AGENCY
ACTIONS
1. None
FEES TO
BE PAID
None
PROCESSIN
G TIME
2 Hours
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
None
1.2
Verify
existence in the
eREG TIN
QUERY/ITS/IRIS
None
10 Minutes
None
1.3 Validate the
accuracy and
completeness
of
documentary
requirements
submitted by
the applicant.
None
1 Hour
NBRO
RDO-CSS
None
1.3.1 Interview TP
to determine
the applicable
tax types,
PSIC, ATC
and compute
penalty for
late
None
33 Minutes
NBRO
RDO-CSS
CLIENT STEPS
1. Get a queuing
number in the office
entrance and wait
for your number to
be called to submit
the required
complete
documentary
requirements to the
New Business
Registrant Counter
(NBRC).
PERSON
RESPONSIBLE
New Business
Registrant Officer
(NBRO)
RDO-CSS
Note: Secure one
queuing number
per application.
44
NBRO
RDO-CSS
NBRO/OD
RDO-CSS
registration, if
any.
None
1.3.2 Check for
completeness
of
documentary
requirements:
None
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the submitted
documents and CDR
from the Registration
Officer Counter, by
acknowledging the
identified lacking
documentary
requirements.
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the
CDR.
None
5 Minutes
None
1.4 Assign a
Document
Locator
Number (DLN).
None
1 Hour
None
1.5 Encode and
generate TIN.
Indicate the
TIN on the BIR
Form No. 1901
for payment of
RF, including
other tax
liabilities or
penalties, if
applicable.
None
45
NBRO
RDO-CSS
NBRO/
Registration
Officer
RDO-CSS
NOTE: Update
records of TP if the
registrants have
been issued or
have existing TIN.
2. Pay Registration
2. Receive
Fee (RF) and BIR payment of RF and
Printed
BPR/BPI, including
Receipt/Invoice
other liabilities and
(BPR/BPI) through penalties, if
New Business
applicable and
Registrant Counter forward to Revenue
(NBRC), including Collection Officer
other liabilities and (RCO).
penalties, if
applicable.
Note: Pay at the
NBRO in the
NBRC. Do not pay
at the Authorized
Agent Bank.
₱500.00 Annual
Registration Fee;
5 Minutes
NBRO
RDO-CSS
₱30.00 DST
Procured
printing
cost of
BPR/BPI
Note:
Price of
BPR/BPI
varies
depending per
RDO, but
should not
be more
than the
procured
printing
cost of the
Revenue
Region.
None
2.1 Receive the
payment from
NBRO and encode
the pertinent
payment
information using
the MRCOS.
None
1 Hour
None
2.2 Generate
Certificate of
Registration (COR)
None
1 Hour
46
RCO
RDO-CSS
Registration
Officer
RDO-CSS
and process ATP*
and forward it to
CSS Chief for
review and initial.
None
2.3 Review and
initial/sign COR
and ATP*.
None
1 Hour
3. Receive BIR Form
1901, COR, Notice
to Issue
Receipt/Invoice
(NIRI), BPR/BPI or
ATP* (if
applicable),
together with the
eReceipt as proof
of payment of the
RF and/or other
tax liabilities or
penalties by
signing on the log
sheet indicating
the date of receipt
of the COR and
ATP* (if
applicable), at the
same New
Business
Registrant
Counter.
3. Release BIR
Form 1901, COR,
NIRI, BPR/BPI or
ATP* (if
applicable),
together with the
eReceipt as proof
of payment of the
RF and/or other tax
liabilities or
penalties.
None
5 Minutes
PHP 530
1 Day
TOTAL :
CSS Chief/ARDO
RDO-CSS
NBRO
RDO-CSS
plus
procured
printing
cost of
BPR/BPI
*Authority to Print is not required in the application of new business registrants if the
taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration.
47
6. Processing of Application for TIN and Registration of Individual New
Business Registrants (Head Office Only), Including Facilities Together
with The Application for Authority To Print (ATP). [Bulk Transactions
consisting of six (6) applications and above]
Self-employed individual who may either be a single proprietor engaged in business or in
practice of his/her profession shall register with the BIR on or before the commencement
of business which shall be reckoned from the day when the first sale transaction occurred
or within thirty (30) calendar days from the issuance of Mayor’s Permit/Professional Tax
Receipt by LGU. The Certificate of Registration (COR) shall be issued to individuals
engaged in business or practice of profession upon compliance with the requirements for
registration.
Taxpayer Classification
Where to Register
1. Single Proprietor
1. RDO having jurisdiction over the place
where the Head Office is located.
2. Professional
2. RDO having jurisdiction over the place of
residence. If there is a physical business
address, RDO having jurisdiction over
the place of business.
3. Estate
3. RDO having jurisdiction over the domicile
of the decedent at the time of death. In
the case of a non-resident decedent, the
estate shall be registered with the RDO
where the executor or administrator is
registered. Provided, however, that in
case of such executor or administrator is
not registered, registration of the estate
shall be made with the RDO having
jurisdiction over the legal residence of the
executor or administrator.
4. Trust
4. RDO having jurisdiction over the
registered address of the Trustee.
Provided, however, that in case of such
Trustee is not registered, registration of
the estate shall be made with the RDO
having jurisdiction over the business
address of the Trustee.
48
5. In the case of those who conduct
business transactions in a nomadic or
roving manner, such as peddlers,
mobile store operators, privilege store
owners, and the like.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
5. RDO having jurisdiction over the place
of residence
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
Individuals engaged in the trade or business or those in the practice
of Profession.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
1. BIR Form No. 1901 version January 2018; (2
1.1 RDO – Client Support
originals)
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. For Sole Proprietor/Professionals not regulated
2. Issuing Agency
by the Professional Regulation Commission
(PRC):
Example ID
Issuing
Agency
Any government-issued ID (e.g. Birth Certificate,
1.Birth
PSA, Local
passport, driver’s license, Community Tax
Certificate
Civil Registry
Certificate) that shows the name, address, and
2.Driver’s
LTO
birthdate of the applicant, in case the ID has no
License
address, any proof of residence or business
3.UMID
SSS, GSIS
address; (1 photocopy) or
4.Voter’s ID COMELEC
5.Passport
DFA
In case of the practice of profession regulated
6.Digitized
Post Office
by PRC:
Postal ID
7.PRC ID
PRC
Valid PRC ID and government ID showing
8.OWWA ID OWWA
address or proof of residence or business
address. (1 photocopy)
Note: IDs shall be presented and should be readable,
untampered and contains consistent information with the
documents presented upon application.
3. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
49
3.1 New Business Registrant
Counter
3.2 Taxpayer-applicant
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
4. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
4. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Taxpayer-applicant being
1.1 Special Power of Attorney (SPA) executed by
represented
the taxpayer-applicant; (1 original)
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
2. DTI Certificate (if with business name); (1 photocopy)
2. DTI
3. Work Visa (9g) for Foreign Nationals; (1 photocopy)
3. Bureau of Immigration (BI)
4. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
4. E.g. LTFRB, Parties involve
5. Trust Agreement (for Trusts); (1 photocopy)
5. Parties involve
6. Death Certificate of the deceased (for Estate under
judicial settlement); (1 photocopy)
6. PSA/Local Civil Registrar
7. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
7. DTI
8. Proof of Registration/Permit to Operate BOI/BOI-ARMM, 8. BOI, PEZA, BCDA, SBMA,
PEZA, BCDA, TIEZA/TEZA, SBMA, etc.; (1 photocopy)
TIEZA
50
CLIENT STEPS
FEES
TO BE
PAID
None
AGENCY ACTIONS
1. Get a queuing
1. None
number in the
office entrance
and wait for your
number to be
called to submit
the required
complete
documentary
requirements to
the New
Business
Registrant
Counter (NBRC).
PROCESSING
TIME
PERSON
RESPONSIBLE
2 Hours
New Business
Registrant Officer
(NBRO)
RDO-CSS
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
NBRO
RDO-CSS
None
1.2 Verify existence in
the eREG TIN
QUERY/ITS/IRIS.
None
30 Minutes
NBRO/OD
RDO-CSS
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
1 Hour
NBRO
RDO-CSS
None
1.3.1 Interview TP
to determine
the applicable
tax types,
PSIC, ATC
51
None
and compute
penalty for
late
registration, if
any.
None
1.3.2 Check for
completeness
of
documentary
requirements:
None
None
c. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration Officer
Counter, by
acknowledging the
identified lacking
documentary
requirements.
d. If incomplete,
return the
submitted
documents
and duly
inform the
applicant of the
lacking
requirements
by signing the
CDR.
None
33 Minutes
NBRO
RDO-CSS
None
1.4 Assign a
Document
Locator Number
(DLN).
None
30 Minutes
NBRO
RDO-CSS
2. Pay Registration
Fee (RF) and
BIR Printed
Receipt/Invoice
(BPR/BPI)
through New
2. Receive payment
of RF and
BPR/BPI,
including other
liabilities and
penalties, if
₱500.00 Annual
Registration Fee;
20 Minutes
NBRO
RDO-CSS
52
Business
Registrant
Counter
(NBRC),
including other
liabilities and
penalties, if
applicable.
₱30.00 DST
applicable and
forward to
Revenue
Collection Officer
(RCO).
Procured
printing
cost of
BPR/BPI
Note: Pay at the
NBRO in the
NBRC. Do not
pay at the
Authorized
Agent Bank.
None
Note:
Price of
BPR/BPI
varies
depending per
RDO, but
should
not be
more
than the
procured
printing
cost of
the
Revenue
Region.
2.1 Encode and
generate TIN.
Indicate the TIN
on the BIR Form
No. 1901 for
payment of RF,
including other
tax liabilities or
penalties, if
applicable.
NOTE: Update
records of TP if
the registrants
have been issued
or have existing
TIN.
53
None
2 Days
NBRO/
Registration
Officer
RDO-CSS
None
2.2 Receive the
payment from
NBRO and
encode the
pertinent payment
information using
the MRCOS.
None
1 Hour
RCO
RDO-CSS
None
2.3 Generate
Certificate of
Registration
(COR) and
process ATP*
and forward it to
CSS Chief for
review and initial.
None
1 Hour
Registration
Officer
RDO-CSS
2.4 Review and
initial/sign COR
and ATP*.
3 Receive BIR
3. Release BIR Form
Form 1901,
1901, COR, NIRI,
COR, Notice to
BPR/BPI or ATP* (if
Issue
applicable), together
Receipt/Invoice with the eReceipt as
(NIRI), BPR/BPI proof of payment of
or ATP* (if
the RF and/or other
applicable),
tax liabilities or
together with the penalties.
eReceipt as
proof of
payment of the
RF and/or other
tax liabilities or
penalties by
signing on the
log sheet
indicating the
date of receipt
of the COR and
ATP* (if
applicable), at
the same New
Business
Registrant
Counter.
None
1 Hour
CSS Chief/ARDO
RDO-CSS
None
5 Minutes
NBRO
RDO-CSS
None
54
TOTAL :
PHP
530.00
3 Days
plus
procured
printing
cost of
BPR/BPI
*Authority to Print is not required in the application of new business registrants if the
taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration.
55
7. Processing of Application for TIN and Registration of Non-Individual
New Business Registrants (Head Office Only), Including Facilities
Together with the Application for Authority To Print (ATP).
Corporations and their branches, if any shall register with the BIR on or before the
commencement of business which shall be reckoned from the day when the first sale
transaction occurred or within thirty (30) calendar days from the issuance of Mayor’s
Permit/Professional Tax Receipt by LGU, or Securities and Exchange Commission’s
Certificate of Registration, or the date of its first sales transaction prior to its registration.
The Certificate of Registration (COR) shall be issued to juridical persons (whether taxable
or exempt) upon compliance with the requirements for registration.
Taxpayer Classification
1. Corporations/Partnerships/
Cooperatives/Home Owner’s
Associations/Labor Organizations,
etc./Others
2. Government Agencies and
Instrumentalities (GAIs), GOCCs,
LGUs
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Where to Register
1. RDO having jurisdiction over the
place where the Head Office is
located.
2. RDO having jurisdiction over the
place where the principal office is
located.
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2B – Government to Business
Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, and LGUs
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. For Corporations/Partnerships
1. BIR Form No. 1903 version January 2018;
1.1 RDO – Client Support
(2 originals)
Section Area
2. For Domestic Corporations:
SEC Certificate of Incorporation; (1 photocopy)
For Partnerships:
SEC Certificate of Recording; (1 photocopy)
For Foreign Corporations:
56
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Securities and Exchange
Commission (SEC)
License to Do Business in the Philippines.
(1 photocopy)
3. Articles of Incorporation; (1 photocopy) or
Articles of Partnerships; (1 photocopy)
3. Taxpayer
4. BIR Printed Receipt/Invoice (For sale); or
4.1 New Business Registrant
Counter
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

4.2 Taxpayer-applicant
The List of Accredited
Printers is posted on BIR
website and RDO – Client
Support Section Area.
5. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
B. For Cooperatives
1. BIR Form No. 1903 version January 2018; (2
originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. For Cooperative Development Authority (CDA)
Certificate of Registration; (1 photocopy)
2. CDA
3. Articles of Cooperation; (1 photocopy)
3. Taxpayer
57
4. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its
own receipts/invoices, taxpayer-applicant should
choose an Accredited Printer who will print the
receipts/invoices.
5. Payment of P30.00 Loose DST to be affixed on the
Certificate of Registration.
C. For Home Owner’s Associations
1. BIR Form No. 1903 version January 2018;
(2 originals)
4.1 New Business Registrant
Counter
4.2 Taxpayer-applicant
The List of Accredited
Printers is posted on BIR
website and RDO – Client
Support Section Area.
5. New Business Registrant
Counter
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Certificate of Registration issued by Housing and
Land Use Regulatory Board (HLURB);
(1 photocopy)
2. HLURB
3. Articles of Association; (1 photocopy)
3. Taxpayer
4. BIR Printed Receipt/Invoice (For sale); or
4.1 New Business Registrant
Counter
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
58
4.2 Taxpayer-applicant
The List of Accredited
Printers is posted on BIR
website and RDO – Client
Support Section Area.
5. New Business Registrant
Counter
D. For Labor Organizations, Associations or Group
of Unions or Workers
1. BIR Form No. 1903 version January 2018;
(2 originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Certificate of Registration issued by Department of
Labor and Employment (DOLE); (1 photocopy)
2. DOLE
3. Constitution and by-laws of the applicant union; (1
photocopy)
3. Taxpayer
4. BIR Printed Receipt/Invoice (For sale); or
4.1 New Business Registrant
Counter
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

4.2 Taxpayer-applicant
The List of Accredited
Printers is posted on BIR
website and RDO – Client
Support Section Area.
5. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
E. For GAIs and LGUs
1. BIR Form No. 1903 version January 2018;
(2 originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Photocopy of Unit or Agency’s Charter or Proof of
Registration. (1 photocopy)
59
2. Concerned GAI, LGU
F. For Foreign Embassies
1. BIR Form No. 1903 version January 2018; (2
originals)
2. Endorsement from Department of Foreign Affairs
(DFA). (1 photocopy)
G. For International Organizations
1. BIR Form No. 1903 version January 2018;
(2 originals)
2. Consularized/Apostilized Host agreement or any
international agreement. (1 photocopy)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. DFA
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Taxpayer-applicant
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Board Resolution indicating purpose and the
name of the authorized representative; (1 original)
or Secretary’s Certificate; (1 original)
1.2 Any government-issued ID of the authorized
representative; (1 photocopy)
1.1 Incorporators, Board of
Directors
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
2. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
2. E.g. LTFRB, Parties
involve
3. Franchise Agreement; (1 photocopy)
3. Parties involve
4. Memorandum of Agreement (for JOINT VENTURE);
(1 photocopy)
4. Parties involve
5. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
5. DTI
60
6. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.
(1 photocopy)
FEES
CLIENT STEPS
AGENCY ACTIONS
TO BE
PAID
1 Get a queuing
1. None
None
number in the
office entrance
and wait for
your number to
be called to
submit the
required
complete
documentary
requirements to
the New
Business
Registrant
Counter
(NBRC).
6. BOI, PEZA, BCDA, SBMA,
TIEZA
PROCESSING
TIME
PERSON
RESPONSIBL
E
2 Hours
New Business
Registrant
Officer (NBRO)
RDO-CSS
NBRO
RDO-CSS
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
None
1.2 Verify existence
in the eREG TIN
QUERY/ITS/IRIS
None
10 Minutes
None
1.3 Validate the
accuracy and
completeness
of documentary
requirements
submitted by
the applicant.
None
61
NBRO/OD
RDO-CSS
None
1.3.1 Interview TP
to determine
the
applicable
tax types,
PSIC, ATC
and compute
penalty for
late
registration,
if any.
None
1 Hour
NBRO
RDO-CSS
None
1.3.2 Check for
completeness
of
documentary
requirements:
None
33 Minutes
NBRO
RDO-CSS
5 Minutes
NBRO
RDO-CSS
None
a.If complete, stamp
received on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the New
Business
Registrant Counter,
by acknowledging
the identified
lacking
documentary
requirements.
b.If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the CDR.
None
None
1.4 Assign a
Document
Locator Number
(DLN).
62
None
None
2 Pay Registration
Fee (RF) and
BIR Printed
Receipt/Invoice
(BPR/BPI)
through New
Business
Registrant
Counter
(NBRC),
including other
liabilities and
penalties, if
applicable.
1.5 Encode and
generate TIN.
Indicate the TIN
on the BIR
Form No. 1903
for payment of
RF, including
other tax
liabilities or
penalties, if
applicable.
None
NOTE: Update
records of TP if the
registrants have been
issued or have
existing TIN.
2. Receive payment ₱500.00 of RF and
Annual
BPR/BPI,
Registraincluding other
tion Fee;
liabilities and
penalties, if
₱30.00 applicable and
DST
forward to
Revenue
Procured
Collection Officer
printing
(RCO).
cost of
BPR/BPI
Note:
Price of
BPR/BPI
varies
depending per
RDO, but
should
not be
more
than the
procured
printing
cost of
the
Note: Pay at the
NBRO in the
NBRC. Do not
pay at the
Authorized
Agent Bank.
63
1 Hour
NBRO/
Registration
Officer
RDO-CSS
5 Minutes
NBRO
RDO-CSS
Revenue
Region.
None
2.1 Receive the
payment from
NBRO and
encode the
pertinent payment
information using
the MRCOS.
None
1 Hour
RCO
RDO-CSS
None
2.2 Generate
Certificate of
Registration
(COR) and
process ATP*
and forward it to
CSS Chief for
review and initial.
None
1 Hour
Registration
Officer
RDO-CSS
2.3 Review and
initial/sign COR
and ATP*.
3 Receive BIR
3. Release BIR
Form 1903,
Form 1903, COR,
COR, Notice to
NIRI, BPR/BPI or
Issue
ATP* (if
Receipt/Invoice
applicable),
(NIRI), BPR/BPI
together with the
or ATP* (if
eReceipt as proof
applicable),
of payment of the
together with the
RF and/or other
eReceipt as
tax liabilities or
proof of
penalties.
payment of the
RF and/or other
tax liabilities or
penalties by
signing on the
log sheet
indicating the
date of receipt
of the COR and
ATP* (if
applicable), at
the same New
None
1 Hour
None
5 Minutes
CSS
Chief/ARDO
RDO-CSS
NBRO
RDO-CSS
None
64
Business
Registrant
Counter.
TOTAL :
PHP
530.00
1 Day
plus
procured
printing
cost of
BPR/BPI
*Authority to Print is not required in the application of new business registrants if the taxpayer
requested or opted to use the BIR Printed Receipt/Invoice during registration.
65
8. Processing of Application for TIN and Registration of Non-Individual
New Business Registrants (Head Office Only), Including Facilities
Together with the Application for Authority To Print (ATP).
[Bulk Transactions consisting of six (6) applications and above]
Corporations and their branches, if any shall register with the BIR on or before the
commencement of business which shall be reckoned from the day when the first sale
transaction occurred or within thirty (30) calendar days from the issuance of Mayor’s
Permit/Professional Tax Receipt by LGU, or Securities and Exchange Commission’s
Certificate of Registration, or the date of its first sales transaction prior to its registration. The
Certificate of Registration (COR) shall be issued to juridical persons (whether taxable or
exempt) upon compliance with the requirements for registration.
Taxpayer Classification
1. Corporations/Partnerships/
Cooperatives/Home Owner’s
Associations/Labor Organizations,
etc./Others
Where to Register
1. RDO having jurisdiction over the place
where the Head Office is located.
2. Government Agencies and
Instrumentalities (GAIs), GOCCs,
LGUs
2. RDO having jurisdiction over the
place where the principal office is
located.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2B – Government to Business
Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, and LGUs
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. For Corporations/Partnerships
1. BIR Form No. 1903 version January 2018;
1.1 RDO – Client Support
(2 originals)
Section Area
2. For Domestic Corporations:
SEC Certificate of Incorporation; (1 photocopy)
For Partnerships:
SEC Certificate of Recording; (1 photocopy)
66
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Securities and Exchange
Commission (SEC)
For Foreign Corporations:
License to Do Business in the Philippines.
(1 photocopy)
3. Articles of Incorporation; (1 photocopy) or
Articles of Partnerships; (1 photocopy)
4. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

3. Taxpayer
4.1 New Business Registrant
Counter
4.2 Taxpayer-applicant
The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
5. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
B. For Cooperatives
1. BIR Form No. 1903 version January 2018; (2
originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. For Cooperative Development Authority (CDA)
Certificate of Registration; (1 photocopy)
2. CDA
3. Articles of Cooperation; (1 photocopy)
3. Taxpayer
67
4. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its
own receipts/invoices, taxpayer-applicant should
choose an Accredited Printer who will print the
receipts/invoices.
4.3 New Business Registrant
Counter
4.4 Taxpayer-applicant
The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
5. Payment of P30.00 Loose DST to be affixed on the
Certificate of Registration.
5. New Business Registrant
Counter
C. For Home Owner’s Associations
1. BIR Form No. 1903 version January 2018;
(2 originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Certificate of Registration issued by Housing and
Land Use Regulatory Board (HLURB);
(1 photocopy)
2. HLURB
3. Articles of Association; (1 photocopy)
3. Taxpayer
4. BIR Printed Receipt/Invoice (For sale); or
4.1 New Business Registrant
Counter
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

P30.00 Loose DST to be affixed on the
Certificate of Registration.
68
4.2 Taxpayer-applicant
The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
5. New Business Registrant
Counter
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
D. For Labor Organizations, Associations or Group
of Unions or Workers
1. BIR Form No. 1903 version January 2018;
(2 originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Certificate of Registration issued by Department of
Labor and Employment (DOLE); (1 photocopy)
2. DOLE
3. Constitution and by-laws of the applicant union; (1
photocopy)
3. Taxpayer
4. BIR Printed Receipt/Invoice (For sale); or
4.1 New Business Registrant
Counter
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
4.2 Taxpayer-applicant
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
The List of Accredited Printers
is posted on BIR website and
RDO – Client Support Section
Area.
5. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and
5. New Business Registrant
Counter

P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
E. For GAIs and LGUs
1. BIR Form No. 1903 version January 2018;
(2 originals)
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
69
2. Photocopy of Unit or Agency’s Charter or Proof of
Registration. (1 photocopy)
F. For Foreign Embassies
1. BIR Form No. 1903 version January 2018; (2
originals)
2. Concerned GAI, LGU
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Endorsement from Department of Foreign Affairs
(DFA). (1 photocopy)
G. For International Organizations
1. BIR Form No. 1903 version January 2018;
(2 originals)
2. DFA
1.1 RDO – Client Support
Section Area
1.2 Downloadable at BIR
website (www.bir.gov.ph)
2. Consularized/Apostilized Host agreement or any
international agreement. (1 photocopy)
2. Taxpayer-applicant
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Board Resolution indicating purpose and the
name of the authorized representative; (1 original)
or Secretary’s Certificate; (1 original)
1.1 Incorporators, Board of
Directors
1.2 Any government-issued ID of the authorized
representative; (1 photocopy)
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
2. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
2. E.g. LTFRB, Parties involve
3. Franchise Agreement; (1 photocopy)
3. Parties involve
4. Memorandum of Agreement (for JOINT VENTURE);
(1 photocopy)
4. Parties involve
70
5. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
6. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.
(1 photocopy)
FEES
CLIENT STEPS
AGENCY ACTIONS
TO BE
PAID
1 Get a queuing
1. None
None
number in the
office entrance
and wait for your
number to be
called to submit
the required
complete
documentary
requirements to
the New
Business
Registrant
Counter
(NBRC).
5. DTI
6. BOI, PEZA, BCDA, SBMA,
TIEZA
PROCESSING
TIME
PERSON
RESPONSIBLE
2 Hours
New Business
Registrant Officer
(NBRO)
RDO-CSS
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
NBRO
RDO-CSS
None
1.2 Verify existence
in the eREG TIN
QUERY/ITS/IRIS
None
30 Minutes
NBRO/OD
RDO-CSS
None
1.3 Validate the
accuracy and
completeness
of documentary
requirements
submitted by
the applicant.
None
71
None
1.3.1 Interview TP
to determine
the
applicable
tax types,
PSIC, ATC
and compute
penalty for
late
registration,
if any.
None
1 Hour
NBRO
RDO-CSS
None
1.3.2 Check for
completeness
of
documentary
requirements:
None
33 Minutes
NBRO
RDO-CSS
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the New
Business
Registrant Counter,
by acknowledging
the identified
lacking
documentary
requirements.
b. If incomplete,
return the
submitted
documents
and duly
inform the
applicant of the
lacking
requirements
by signing the
CDR.
None
1.4 Assign a
Document
Locator
Number (DLN).
None
30 Minutes
NBRO
RDO-CSS
None
72
2 Pay Registration
Fee (RF) and
BIR Printed
Receipt/Invoice
(BPR/BPI)
through New
Business
Registrant
Counter
(NBRC),
including other
liabilities and
penalties, if
applicable.
₱500.00 Annual
Registration Fee;
2. Receive payment
of RF and
BPR/BPI,
including other
liabilities and
penalties, if
applicable and
forward to
Revenue
Collection Officer
(RCO).
NBRO
RDO-CSS
2 Days
NBRO/
Registration
Officer
RDO-CSS
₱30.00 DST
Procured
printing
cost of
BPR/BPI
Note:
Price of
BPR/BPI
varies
depending per
RDO, but
should
not be
more
than the
procured
printing
cost of
the
Revenue
Region.
Note: Pay at the
NBRO in the
NBRC. Do not
pay at the
Authorized
Agent Bank.
None
20 Minutes
2.1 Encode and
generate TIN.
Indicate the TIN
on the BIR Form
No. 1903 for
payment of RF,
including other tax
liabilities or
penalties, if
applicable.
NOTE: Update
records of TP if
the registrants
73
None
have been issued
or have existing
TIN.
None
2.2 Receive the
payment from
NBRO and
encode the
pertinent payment
information using
the MRCOS.
None
1 Hour
RCO
RDO-CSS
None
2.3 Generate
Certificate of
Registration
(COR) and
process ATP*
and forward it to
CSS Chief for
review and initial.
None
1 Hour
Registration
Officer
RDO-CSS
None
2.4 Review and
initial/sign COR
and ATP*.
None
1 Hour
CSS Chief/ARDO
RDO-CSS
3 Receive BIR
Form 1903,
COR, Notice to
Issue
Receipt/Invoice
(NIRI), BPR/BPI
or ATP* (if
applicable),
together with the
eReceipt as
proof of
payment of the
RF and/or other
tax liabilities or
penalties by
signing on the
log sheet
indicating the
date of receipt
of the COR and
ATP* (if
3. Release BIR
Form 1903, COR,
NIRI, BPR/BPI or
ATP* (if
applicable),
together with the
eReceipt as proof
of payment of the
RF and/or other
tax liabilities or
penalties.
None
5 Minutes
NBRO
RDO-CSS
74
applicable), at
the same New
Business
Registrant
Counter.
TOTAL :
PHP
530.00
3 Days
plus
procured
printing
cost of
BPR/BPI
*Authority to Print is not required in the application of new business registrants if the taxpayer
requested or opted to use the BIR Printed Receipt/Invoice during registration.
75
9. Processing of Application for Registration of Branches (Individual/NonIndividual)
Branch means a separate or distinct establishment or place of business where sales
transactions are conducted independently from the Head Office. The Certificate of
Registration (COR) shall be issued to juridical persons (whether taxable or exempt) upon
compliance with the requirements for registration.
Taxpayer Group
1. Regular (non-large) Taxpayers
Where to Register
1.1 RDO having jurisdiction over the place
where the Branch is located.
1.2 RDO having jurisdiction over the place of
business/Head Office, in case of Branch
with no fixed business location or Branch
of Domestic Corporation located abroad.
2. Large Taxpayers
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
2. Large Taxpayer Division where the Head
Office is registered.
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Simple
G2C – Government to Citizen;
G2B – Government to Business.
1. Individuals engaged in the trade or business or those in the
practice of Profession, Estates and Trusts with proprietary
activities; and
2. Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, and LGUs.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. For Individuals
1. BIR Form No. 1901 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
76
2. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
3. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

2.1 New Business Registrant
Counter
2.2 Taxpayer-applicant
The List of Accredited Printers is
posted on BIR website and RDO
– Client Support Section Area.
3. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
B. For Non-Individuals
1. BIR Form No. 1903 version January 2018;
(2 originals)
2. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
3. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

P30.00 Loose DST to be affixed on the
Certificate of Registration.
77
1.1 RDO – Client Support
Section Area or Large
Taxpayer Division (LTD)
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2.1 New Business Registrant
Counter
2.2 Taxpayer-applicant
The List of Accredited Printers is
posted on BIR website and RDO
– Client Support Section Area.
3. New Business Registrant
Counter
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by
the taxpayer-applicant; (1 original)
1.1 Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose and the
name of the authorized representative;
(1 original) or Secretary’s Certificate; (1 original)
1.1 Incorporators, Board of
Directors
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
1.2 Taxpayer-applicant’s
Authorized Representative
2. DTI Certificate or SEC Registration Certificate (if with
business name); (1 photocopy)
2. DTI, SEC
3. Articles of Incorporation/Partnership (if line of business 3. SEC
is different from the Head Office); (1 photocopy)
4. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
4. E.g. LTFRB, Parties involve
5. Franchise Agreement; (1 photocopy)
5. Parties involve
6. Memorandum of Agreement (for JOINT VENTURE);
(1 photocopy)
6. Parties involve
7. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
7. DTI
8. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.
(1 photocopy)
8. BOI, PEZA, BCDA, SBMA,
TIEZA
78
CLIENT STEPS
AGENCY ACTIONS
1. Get a queuing
1. None
number in the
office entrance
and wait for your
number to be
called to submit
the required
complete
documentary
requirements to
the New
Business
Registrant
Counter
(NBRC)/Registra
tion Counter.
FEES TO
BE PAID
None
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
New Business
Registrant Officer
(NBRO)
RDO-CSS/
Registration
Officer (RO)
LTD
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and receive
the application.
None
2 Minutes
NBRO/RO
RDO-CSS/LTD
None
1.2 Verify existence
in the eREG TIN
QUERY/ITS/IRIS.
None
10 Minutes
NBRO/OD/RO
RDO-CSS/LTD
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
None
1.3.1 Interview TP to
determine the
applicable tax types,
PSIC, ATC and
compute penalty for
None
1 Hour
NBRO/RO
RDO-CSS/LTD
79
late registration, if
any.
33 Minutes
NBRO/RO
RDO-CSS/LTD
None
5 Minutes
NBRO/RO
RDO-CSS/LTD
None
1 Hour
None
1.3.2 Check for
completeness of
documentary
requirements:
None
None
a. If complete, stamp
received on the
application and
sign the Checklist
of Documentary
Requirements
(CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the New
Business
Registrant
Counter/Registratio
n Counter, by
acknowledging the
identified lacking
documentary
requirements.
b.If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the CDR.
None
None
1.4 Assign a
Document
Locator Number
(DLN).
None
1.5 Encode and
generate TIN.
Indicate the TIN
on the BIR Form
No. 1903 for
payment of RF,
including other
tax liabilities or
penalties, if
applicable.
80
NBRO/ RO
RDO-CSS/LTD
NOTE: Update
records of TP if the
registrants have been
issued or have
existing TIN.
2. Pay Registration
Fee (RF)
through New
Business
Registrant
Counter
(NBRC),
including BIR
Printed
Receipt/Invoice
(BPR/BPI) and
other liabilities
and penalties, if
applicable.
₱500.00 Annual
Registration Fee;
2. Receive payment
of RF, including
BPR/BPI and
other liabilities
and penalties, if
applicable and
forward to
Revenue
Collection Officer
(RCO).
NBRO
RDO-CSS/LTD
1 Hour
RCO
RDO-CSS/LTD
₱30.00 DST
Procured
printing
cost of
BPR/BPI
Note:
Price of
BPR/BPI
varies
depending
per RDO,
but should
not be
more than
the
procured
printing
cost of the
Revenue
Region.
Note: Pay at the
NBRO in the
NBRC. Do not
pay at the
Authorized
Agent Bank
except for Large
Taxpayers.
None
5 Minutes
2.1 Receive the
payment from
NBRO and
encode the
pertinent payment
information using
the MRCOS.
81
None
None
2.2 Generate
Certificate of
Registration
(COR) and
process ATP*
and forward it to
CSS Chief for
review and initial.
None
1 Hour
Registration
Officer
RDO-CSS/LTD
None
2.3 Review and
initial/sign COR
and ATP*.
None
1 Hour
CSS Chief/ARDO
RDO-CSS
or Section ChiefRegistration/
Asst. Chief/
Chief/HREA
LTD
3. Receive BIR
Form
1901/1903,
COR, Notice to
Issue Receipt/
Invoice (NIRI),
BPR/BPI or
ATP* (if
applicable),
together with the
eReceipt as
proof of
payment of the
RF and/or other
tax liabilities or
penalties by
signing on the
log sheet
indicating the
date of receipt
of the COR and
ATP* (if
applicable), at
the same New
Business
Registrant
Counter/Registr
ation Counter.
3. Release BIR Form
1901/1903, COR,
NIRI, BPR/BPI or
ATP* (if applicable),
together with the
eReceipt as proof of
payment of the RF
and/or other tax
liabilities or
penalties.
None
5 Minutes
NBRO/RO
RDO-CSS/LTD
82
TOTAL :
PHP
1 Day
530.00
plus
procured
printing
cost of
BPR/BPI
*Authority to Print is not required in the application of new business registrants if the taxpayer
requested or opted to use the BIR Printed Receipt/Invoice during registration. ATP application is
at the RDO where the Head Office is registered.
83
10. Processing of Application for Registration of Branches (Individual/Non
Individual) [Bulk Transactions consisting of six (6) applications and
above]
Branch means a separate or distinct establishment or place of business where sales
transactions are conducted independently from the Head Office. The Certificate of
Registration (COR) shall be issued to juridical persons (whether taxable or exempt) upon
compliance with the requirements for registration.
Taxpayer Group
1. Regular (non-large) Taxpayers
Where to Register
1.1 RDO having jurisdiction over the place
where the Branch is located.
1.2 RDO having jurisdiction over the place of
business/Head Office, in case of Branch
with no fixed business location or Branch
of Domestic Corporation located abroad.
2. Large Taxpayers
2. Large Taxpayer Division where the Head
Office is registered.
Office or Division: 1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification:
Simple
Type of
G2C – Government to Citizen;
Transaction:
G2B – Government to Business.
Who may avail:
1. Individuals engaged in the trade or business or those in the
practice of Profession, Estates and Trusts with proprietary
activities; and
2. Corporations, Partnerships, Cooperatives, and Associations
(whether taxable or non-taxable), GAIs, GOCC’s, and LGUs.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. For Individuals
1. BIR Form No. 1901 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area
1.2 Downloadable at BIR website
(www.bir.gov.ph)
84
2. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
3. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

2.1 New Business Registrant
Counter
2.2 Taxpayer-applicant
The List of Accredited Printers is
posted on BIR website and RDO
– Client Support Section Area.
3. New Business Registrant
Counter
P30.00 Loose DST to be affixed on the
Certificate of Registration.
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
B. For Non-Individuals
1. BIR Form No. 1903 version January 2018;
(2 originals)
2. BIR Printed Receipt/Invoice (For sale); or
Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
Note: In case taxpayer-applicant will opt to print its own
receipts/invoices, taxpayer-applicant should choose an
Accredited Printer who will print the receipts/invoices.
3. Payment of P530.00 if applicable, for the following:
 P500.00 Registration Fee (RF); and

P30.00 Loose DST to be affixed on the
Certificate of Registration.
85
1.1 RDO – Client Support Section
Area or Large Taxpayer
Division (LTD)
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2.1 New Business Registrant
Counter
2.2 Taxpayer-applicant
The List of Accredited Printers is
posted on BIR website and RDO
– Client Support Section Area.
3. New Business Registrant
Counter
Note: If the Registration Fee of P500.00 was
already paid, the proof of payment (1 photocopy)
shall be submitted.
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original)
1.1 Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose and the
name of the authorized representative;
(1 original) or Secretary’s Certificate; (1 original)
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
2. DTI Certificate or SEC Registration Certificate (if with
business name); (1 photocopy)
1.1 Incorporators, Board of
Directors
1.2 Taxpayer-applicant’s
Authorized Representative
2. DTI, SEC
3. Articles of Incorporation/Partnership (if line of business 3. SEC
is different from the Head Office); (1 photocopy)
4. Franchise Documents (e.g. Certificate of Public
Convenience) (for Common Carrier); (1 photocopy)
4. E.g. LTFRB, Parties involve
5. Franchise Agreement; (1 photocopy)
5. Parties involve
6. Memorandum of Agreement (for JOINT VENTURE);
(1 photocopy)
6. Parties involve
7. Certificate of Authority, if Barangay Micro Business
Enterprises (BMBE) registered entity; (1 photocopy)
7. DTI
8. Proof of Registration/Permit to Operate BOI/BOIARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.
(1 photocopy)
8. BOI, PEZA, BCDA, SBMA,
TIEZA
86
CLIENT STEPS
AGENCY ACTIONS
1. Get a queuing
1. None
number in the
office entrance and
wait for your
number to be
called to submit the
required complete
documentary
requirements to the
New Business
Registrant Counter
(NBRC)/Registratio
n Counter.
FEES TO
BE PAID
None
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
New Business
Registrant Officer
(NBRO)
RDO-CSS/
Registration
Officer (RO)
LTD
Note: Secure one
queuing number
per application.
None
1.1 Call queuing
number and receive
the application.
None
2 Minutes
NBRO/RO
RDO-CSS/LTD
None
1.2 Verify existence
in the eREG TIN
QUERY/ITS/IRIS.
None
30 Minutes
NBRO/OD/RO
RDO-CSS/LTD
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
None
1.3.1 Interview TP to
determine the
applicable tax types,
PSIC, ATC and
compute penalty for
late registration, if
any.
None
1 Hour
NBRO/RO
RDO-CSS/LTD
None
1.3.2 Check for
completeness of
None
33 Minutes
NBRO/RO
RDO-CSS/LTD
87
documentary
requirements:
None
a. If complete, stamp
received on the
application and
sign the Checklist
of Documentary
Requirements
(CDR).
None
1.1 If with
incomplete
requirements,
receive the
submitted
documents and
CDR from the
New Business
Registrant
Counter/Registr
ation Counter,
by
acknowledging
the identified
lacking
documentary
requirements.
b.If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the CDR.
None
1.4 Assign a
Document
Locator Number
(DLN).
2. Receive payment
of RF, including
BPR/BPI and
other liabilities
and penalties, if
applicable and
forward to
Revenue
Collection Officer
(RCO).
None
30 Minutes
NBRO/RO
RDO-CSS/LTD
₱500.00 Annual
Registration Fee;
20 Minutes
NBRO
RDO-CSS/LTD
None
2. Pay
Registration
Fee (RF)
through New
Business
Registrant
Counter
(NBRC),
including BIR
Printed
Receipt/Invoice
(BPR/BPI) and
other liabilities
₱30.00 DST
Procured
printing
cost
BPR/BPI
88
and penalties, if
applicable.
Note:
Price of
BPR/BPI
varies
depending
per RDO,
but should
not be
more than
the
procured
printing
cost of the
Revenue
Region.
Note: Pay at the
NBRO in the
NBRC. Do not
pay at the
Authorized
Agent Bank
except for Large
Taxpayers,
where payment
is made online
using eFPS.
NBRO/ RO
RDO-CSS/LTD
None
2.1 Encode and
generate TIN.
Indicate the TIN
on the BIR Form
No. 1903 for
payment of RF,
including other
tax liabilities or
penalties, if
applicable.
NOTE: Update
records of TP if
the registrants
have been issued
or have existing
TIN.
None
2 days
None
2.2 Receive the
payment from
NBRO and
encode the
pertinent payment
information using
the MRCOS.
None
1 Hour
RCO
RDO-CSS/LTD
None
2.3 Generate
Certificate of
Registration
(COR) and
process ATP*
None
1 Hour
Registration
Officer
RDO-CSS/LTD
89
and forward it to
CSS Chief for
review and initial.
None
2.4 Review and
initial/sign COR
and ATP*.
None
1 Hour
3. Receive BIR
Form 1901/1903,
COR, Notice to
Issue Receipt/
Invoice (NIRI),
BPR/BPI or
ATP* (if
applicable),
together with the
eReceipt as
proof of payment
of the RF and/or
other tax
liabilities or
penalties by
signing on the
log sheet
indicating the
date of receipt of
the COR and
ATP* (if
applicable), at
the same New
Business
Registrant
Counter/Registra
tion Counter.
3. Release BIR Form
1901/1903, COR,
NIRI, BPR/BPI or
ATP* (if applicable),
together with the
eReceipt as proof of
payment of the RF
and/or other tax
liabilities or
penalties.
None
5 Minutes
PHP
530.00
3 Days
TOTAL :
CSS Chief/ARDO
RDO-CSS
or Section ChiefRegistration/
Asst. Chief/
Chief/HREA
LTD
NBRO/RO
RDO-CSS/LTD
plus
procured
printing
cost of
BPR/BPI
*Authority to Print (ATP) is not required in the application of new business registrants if the
taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration. ATP
application is at the RDO where the Head Office is registered.
90
11. Processing of Application for Request for Authority to Print
(ATP) Receipts/Invoices
All persons, whether private or government, who are engaged in business shall secure from
the BIR an Authority to Print principal and supplementary receipts/invoices. They shall, at
the point of each sale and transfer of merchandise or for services rendered valued at
P100.00 or more, issue a duly registered receipts or sales or commercial invoices.
Where to Avail: RDO where the Head Office is registered.
Office or Division
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification
Type of Transaction
Simple
G2C – Government to Citizen;
G2B – Government to Business.
Who may avail
All persons who are engaged in business.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
a. Manual Bound Receipts/Invoices
1. BIR Form No. 1906 version January 2018;
(2 originals)
1.1 RDO – Client Support Section
Area or Large Taxpayer
Division (LTD)
1.2 Downloadable at BIR website
(www.bir.gov.ph)
(Note: Indicate the selected Accredited Printer)
2. Final & clear sample of OWN
Principal/Supplementary Receipts Invoices; (1 original)
2. New Business Registrant
Counter/Taxpayer-applicant
3. Last issued Authority to Print (ATP) (1 photocopy); or
Printer’s Certificate of Delivery (PCD); (1 photocopy);
or
3. Taxpayer
Any booklet from the last issued ATP for subsequent
application. (Booklet need to be presented)
91
b. Loose Leaf Receipts/Invoices
1. BIR Form No. 1906 version January 2018; (2
orignals)
1.1 RDO – Client Support
Section Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
(Note: Indicate the selected Accredited Printer)
2. Permit to Use Loose Leaf Official Receipts or Sales
Invoices; (1 photocopy)
2. BIR Client Support Section
3. Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
3. New Business Registrant
Counter/Taxpayer-applicant
4.
4. Taxpayer
Last issued Authority to Print (ATP). (1 photocopy)
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original)
1.1 Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose and the
name of the authorized representative;
(1 original) or Secretary’s Certificate; (1 original)
1.1 Incorporators, Board of
Directors
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
1.2 Taxpayer-applicant’s
Authorized Representative
92
CLIENT STEPS
AGENCY ACTIONS
1 Get a queuing 1. None
number in the
office entrance
and wait for
your number
to be called to
submit the
required
complete
documentary
requirements
in the
Registration
Counter.
FEES TO
BE PAID
None
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
Registration
Officer
RDO-CSS/LTD
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
Registration
Officer
RDO-CSS/LTD
None
1.2 Verify existence in
the eREG TIN
QUERY/ITS/IRIS.
None
13 Minutes
Registration
Officer
RDO-CSS/LTD
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
None
93
None
1.3.1 Check for
completeness of
documentary
requirements:
None
None
a. If complete, stamp
received on the
application and sign
the Checklist of
Documentary
Requirements (CDR).
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration
Counter, by
acknowledging
the identified
lacking
documentary
requirements.
b. If incomplete,
return the submitted
documents and duly
inform the applicant
of the lacking
requirements by
signing the CDR.
None
None
1.4 Assign a
Document Locator
Number (DLN).
None
None
1.5 Encode and
generate ATP
correspondence.
None
1 Hour, 30
Minutes
Registration
Office
RDO-CSS/LTD
10 Minutes
Registration
Officer
RDO-CSS/LTD
2 Hours
Registration
Officer
RDO-CSS/LTD
NOTE: Update
records of TP if
needed.
None
None
1.6 Review and
initial/sign ATP
94
2 Hours
CSS Chief/ARDO
RDO-CSS
or Section ChiefRegistration/
Asst. Chief/ Chief
LTD
2 Receive
2. Release approved
approved ATP
ATP and BIR
and copy of
Form No. 1906.
BIR Form No.
1906 in the
Registration
Counter by
signing on the
log sheet
indicating the
date of receipt
of ATP.
TOTAL :
95
None
5 Minutes
None
1 Day
Registration
Officer
(Releasing)
RDO-CSS/LTD
12. Processing of Application for Request for Authority to Print (ATP)
Receipts/Invoices
[Bulk
Transactions
consisting
of
six (6) applications and above]
All persons, whether private or government, who are engaged in business shall secure
from the BIR an Authority to Print principal and supplementary receipts/invoices. They
shall, at the point of each sale and transfer of merchandise or for services rendered valued
at P100.00 or more, issue a duly registered receipts or sales or commercial invoices.
Where to Avail: RDO where the Head Office is registered.
Office or Division
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification
Type of Transaction
Simple
G2C – Government to Citizen;
G2B – Government to Business.
Who may avail
All persons who are engaged in business.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
a. Manual Bound Receipts/Invoices
1. BIR Form No. 1906 version January 2018;
(2 originals)
(Note: Indicate the selected Accredited Printer)
1.1 RDO – Client Support Section
Area or Large Taxpayer
Division (LTD)
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Final & clear sample of OWN
Principal/Supplementary Receipts Invoices; (1 original)
2. New Business Registrant
Counter/Taxpayer-applicant
3. Last issued Authority to Print (ATP) (1 photocopy); or
Printer’s Certificate of Delivery (PCD); (1 photocopy);
or
3. Taxpayer
Any booklet from the last issued ATP for subsequent
application. (Booklet need to be presented)
b. Loose Leaf Receipts/Invoices
1. BIR Form No. 1906 version January 2018; (2
orignals)
(Note: Indicate the selected Accredited Printer)
96
1.1 RDO – Client Support
Section Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Permit to Use Loose Leaf Official Receipts or Sales
Invoices; (1 photocopy)
3. Final & clear sample of OWN Principal Receipts
Invoices; (1 original)
2. BIR Client Support Section
5. New Business Registrant
Counter/Taxpayer-applicant
4. Last issued Authority to Print (ATP). (1 photocopy)
4. Taxpayer
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original)
1.1 Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose and the
name of the authorized representative;
(1 original) or Secretary’s Certificate; (1 original)
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
CLIENT STEPS
AGENCY ACTIONS
FEES TO
BE PAID
None
1 Get a
1. None
queuing
number in
the office
entrance and
wait for your
number to be
called to
submit the
required
complete
documentary
97
1.1 Incorporators, Board of
Directors
1.2 Taxpayer-applicant’s
Authorized Representative
PROCESSING
PERSON
TIME
RESPONSIBLE
Registration
2 Hours
Officer
RDO-CSS/LTD
requirements
in the
Registration
Counter.
Note: Secure
one queuing
number per
application.
None
1.1 Call queuing
number and
receive the
application.
None
2 Minutes
Registration
Officer
RDO-CSS/LTD
33 Minutes
Registration
Officer
RDO-CSS/LTD
1 Hour, 30
Minutes
Registration
Office
RDO-CSS/LTD
None
1.2 Verify existence in
the eREG TIN
QUERY/ITS/IRIS.
None
None
1.3 Validate the
accuracy and
completeness of
documentary
requirements
submitted by the
applicant.
None
None
1.3.1 Check for
completeness of
documentary
requirements:
None
None
a. If complete, stamp
received on the
application and sign
the Checklist of
Documentary
Requirements (CDR).
If with incomplete
requirements,
receive the
submitted
documents and
b. If incomplete,
return the submitted
documents and duly
inform the applicant
of the lacking
None
None
98
CDR from the
Registration
Counter, by
acknowledging
the identified
lacking
documentary
requirements.
requirements by
signing the CDR.
None
1.4 Assign a
Document Locator
Number (DLN).
None
1.5 Encode and
generate ATP
correspondence.
None
30 Minutes
None
2 Days
None
3 Hours, 20
Minutes
None
5 Minutes
None
3 Days
Registration
Officer
RDO-CSS/LTD
Registration
Officer
RDO-CSS/LTD
NOTE: Update
records of TP if
needed.
None
1.6 Review and
initial/sign ATP
2 Receive
2. Release approved
approved ATP
ATP and BIR
and copy of
Form No. 1906.
BIR Form No.
1906 in the
Registration
Counter by
signing on the
log sheet
indicating the
date of receipt
of ATP.
TOTAL :
99
CSS Chief/ARDO
RDO-CSS
or Section ChiefRegistration/
Asst. Chief/ Chief
LTD
Registration
Officer
(Releasing)
RDO-CSS/LTD
13. Processing of Application for Registration of Books of Accounts
All corporations, companies, partnerships or persons required by law to pay internal
revenue taxes shall keep and use relevant and appropriate set of bookkeeping records.
Where to Avail: RDO where the Head Office or Branch is registered.
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification:
Simple
Type of
G2C – Government to Citizen;
Transaction:
G2B – Government to Business.
Who may avail:
All persons who are engaged in business.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
A. Manual Books of Accounts
1.BIR Form No. 1905 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area or Large Taxpayer
Division (LTD)
Office or
Division:
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2.New sets of permanently bound books of accounts.
B. Manual Loose Leaf Books of Accounts
1. BIR Form No. 1905 version January 2018;
(2 originals)
2. Bookstore
1.1 RDO - Client Support Section
Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Permit to Use Loose Leaf Books of Accounts;
(1 photocopy)
2. RDO - Client Support Section
or LTD
3. Permanently bound Loose Leaf Books of Accounts;
3. Taxpayer
4. Affidavit attesting the completeness, accuracy and
correctness of entries in Books of Accounts and the
number of Loose Leaf used for period covered.
(1 original)
4. Taxpayer
100
C. Computerized Books of Accounts
1. BIR Form No. 1905 version January 2018;
(2 originals)
1.1 RDO – Client Support Section
Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Permit to Use Computerized Accounting System
2. BIR National Office
(CAS)/Computerized Books of Accounts (CBA) and/or
Regular Taxpayer – Client
its Components; (1 photocopy)
Support Service;
Large Taxpayer – Large
Taxpayer Service
3. Taxpayer
3. DVDs containing Electronic Books of Accounts and
Records. The DVDs should be properly
authenticated and its labels duly signed by the
responsible official(s) of the company who are
required to sign the tax returns under the Tax Code,
using a permanent marker; (1 copy)
4. Affidavit attesting the completeness, accuracy and
4. Taxpayer
appropriateness of the computerized accounting
books/records, in accordance with the keeping of
books of accounts and records for internal revenue
tax purposes; (1 original)
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original)
1.1Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented upon
application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose
and the name of the authorized representative;
(1 original) or Secretary’s Certificate; (1 original)
1.1 Incorporators, Board of
Directors
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
1.2 Taxpayer-applicant’s
Authorized Representative
101
FEES TO
BE PAID
None
PROCESSING
TIME
1 Hour
PERSON
RESPONSIBLE
2. None
None
2 Hours
Registration
Officer
RDO-CSS/LTD
None
2.1 Call queuing
number and
receive the
application.
None
2 Minutes
Registration
Officer
RDO-CSS/LTD
None
2.2 Verify existence in
the eREG TIN
QUERY/ITS/ IRIS.
None
13 Minutes
Registration
Officer
RDO-CSS/LTD
None
2.3 Validate the
accuracy and
completeness of
documentary
None
CLIENT STEPS
1. Stamp
registration
details on
books in the
CSS Area as
instructed and
complete
details on
books
presented for
registration
(except CBA).
2. Get a queuing
number in the
office
entrance and
wait for your
number to be
called to
submit the
required
complete
documentary
requirements.
AGENCY ACTIONS
1. Direct taxpayer to
stamp required
details on front page
of each book for
registration.
Registration
Officer
RDO-CSS/LTD
Note: Secure
one queuing
number per
application.
102
requirements
submitted by the
applicant.
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration
Officer, by
acknowledging
the identified
lacking
documentary
requirements.
None
2.3.1 Check for
completeness
of
documentary
requirements:
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR) and
check the
submitted books
or properly
labeled CDR/DVD-R for
registration.
None
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the
CDR.
None
2.4 Assign a
Document
Locator Number
(DLN).
None
103
1 Hour
10 Minutes
Registration
Officer
RDO-CSS/LTD
Registration
Officer
RDO-CSS/LTD
None
2.5 Encode details
of books for
registration in
ITS as indicated
in Update Form.
None
2 Hours
Registration
Officer
RDO-CSS/LTD
None
2.6 Forward filled
out books or
properly labeled
CD-R/DVD-R for
signature of
ARDO/RDO/
CSS Chief.
None
30 Minutes
Registration
Officer
RDO-CSS/LTD
None
2.7 Sign manual
or loose-leaf
books of
accounts
/stamp and
sign CDR/DVD-R.
3. Release signed
manual/loose-leaf
books of
accounts.
None
1 Hour
CSS
Chief/ARDO/
RDO
RDO-CSS
or Asst. Chief/
Chief
LTD
None
5 Minutes
Registration
Officer
(Releasing
Officer)
RDO-CSS
TOTAL :
NONE
1 Day
3. Receive
approved
manual /loose
leaf books of
accounts and
copy of BIR
Form 1905 in
the Registration
Counter.
104
14. Processing of Application for Registration of Books of Accounts
[Bulk Transactions consisting of six (6) applications and above]
All corporations, companies, partnerships or persons required by law to pay internal
revenue taxes shall keep and use relevant and appropriate set of bookkeeping records.
Where to Avail: RDO where the Head Office or Branch is registered.
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification:
Simple
Type of
G2C – Government to Citizen;
Transaction:
G2B – Government to Business.
Who may avail:
All persons who are engaged in business.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
D. Manual Books of Accounts
1.BIR Form No. 1905 version January 2018;
1.1 RDO – Client Support Section
(2 originals)
Area or Large Taxpayer
Division (LTD)
Office or
Division:
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2.New sets of permanently bound books of accounts.
E. Manual Loose Leaf Books of Accounts
1. BIR Form No. 1905 version January 2018;
(2 originals)
2. Bookstore
1.2 RDO - Client Support Section
Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Permit to Use Loose Leaf Books of Accounts;
(1 photocopy)
3. Permanently bound Loose Leaf Books of Accounts;
3. RDO - Client Support Section
or LTD
3. Taxpayer
4. Affidavit attesting the completeness, accuracy and
correctness of entries in Books of Accounts and the
number of Loose Leaf used for period covered.
(1 original)
4. Taxpayer
105
F. Computerized Books of Accounts
1. BIR Form No. 1905 version January 2018;
(2 originals)
1.1 RDO – Client Support Section
Area or LTD
1.2 Downloadable at BIR website
(www.bir.gov.ph)
2. Permit to Use Computerized Accounting System
2. BIR National Office
(CAS)/Computerized Books of Accounts (CBA) and/or
Regular Taxpayer – Client
its Components; (1 photocopy)
Support Service;
Large Taxpayer – Large
Taxpayer Service
3. Taxpayer
3. DVDs containing Electronic Books of Accounts and
Records. The DVDs should be properly
authenticated and its labels duly signed by the
responsible official(s) of the company who are
required to sign the tax returns under the Tax Code,
using a permanent marker; (1 copy)
4. Affidavit attesting the completeness, accuracy and
4. Taxpayer
appropriateness of the computerized accounting
books/records, in accordance with the keeping of
books of accounts and records for internal revenue
tax purposes; (1 original)
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
For Individuals:
1.1 Special Power of Attorney (SPA) executed by the
taxpayer-applicant; (1 original)
1.1Taxpayer-applicant being
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent
information with the documents presented upon
application.
For Corporations/Non-individual:
1.1 Board Resolution indicating purpose
and the name of the authorized representative; (1
original) or Secretary’s Certificate; (1 original)
1.1 Incorporators, Board of
Directors
1.2 Any government-issued ID of the authorized
representative. (1 photocopy)
1.2 Taxpayer-applicant’s
Authorized Representative
106
FEES TO
BE PAID
None
PROCESSING
TIME
1 Hour
PERSON
RESPONSIBLE
2. None
None
2 Hours
Registration
Officer
RDO-CSS/LTD
None
2.1 Call queuing
number and
receive the
application.
None
2 Minutes
Registration
Officer
RDO-CSS/LTD
None
2.2 Verify existence in
the eREG TIN
QUERY/ITS/ IRIS.
None
33 Minutes
Registration
Officer
RDO-CSS/LTD
None
2.3 Validate the
accuracy and
completeness of
documentary
None
CLIENT STEPS
1. Stamp
registration
details on
books in the
CSS Area as
instructed and
complete
details on
books
presented for
registration
(except CBA).
2. Get a queuing
number in the
office
entrance and
wait for your
number to be
called to
submit the
required
complete
documentary
requirements.
AGENCY ACTIONS
1. Direct taxpayer to
stamp required
details on front page
of each book for
registration.
Registration
Officer
RDO-CSS/LTD
Note: Secure
one queuing
number per
application.
107
requirements
submitted by the
applicant.
None
If with incomplete
requirements,
receive the
submitted
documents and
CDR from the
Registration
Officer, by
acknowledging the
identified lacking
documentary
requirements.
2.3.1 Check for
completeness
of
documentary
requirements:
None
a. If complete,
stamp received
on the
application and
sign the
Checklist of
Documentary
Requirements
(CDR) and
check the
submitted books
or properly
labeled CDR/DVD-R for
registration.
None
b. If incomplete,
return the
submitted
documents and
duly inform the
applicant of the
lacking
requirements by
signing the
CDR.
None
1 Hour
None
2.4 Assign a
Document
Locator Number
(DLN).
None
30 Minutes
None
2.5 Encode details
of books for
None
2 Days
108
Registration
Officer
RDO-CSS/LTD
Registration
Officer
RDO-CSS/LTD
Registration
Officer
RDO-CSS/LTD
registration in
ITS as indicated
in Update Form.
None
2.6 Forward filled
out books or
properly labeled
CD-R/DVD-R for
signature of
ARDO/RDO/
CSS Chief.
None
30 Minutes
None
2.7 Sign manual or
loose-leaf books
of accounts
/stamp and sign
CD-R/DVD-R.
None
2 Hours, 20
Minutes
3. Receive
approved
manual /loose
leaf books of
accounts and
copy of BIR
Form 1905 in
the Registration
Counter.
3. Release signed
manual/loose-leaf
books of
accounts.
None
5 Minutes
TOTAL :
NONE
3 Days
109
Registration
Officer
RDO-CSS/LTD
CSS
Chief/ARDO/
RDO
RDO-CSS
or Asst. Chief
LTD
Registration
Officer
(Releasing
Officer)
RDO-CSS
15. Processing of Request for Certification of Certificate of Registration
(COR)/Authority to Print (ATP)/TIN Card
Any request for certification that may be requested by a taxpayer from the BIR district office
where he is registered on matters relating to its registration shall be charged with a fee in
an amount not exceeding one hundred pesos (P100.00), in addition to the documentary
stamp tax imposed under Section 188 of the National Internal Revenue Code, as amended.
Where to Avail: RDO where the taxpayer is registered.
Office or Division
1. Revenue District Office (RDO) – Client Support Section (CSS);
2. LT Assistance Division – Registration Section;
3. Excise LT Regulatory Division – Registration Section;
4. LT Division – Cebu;
5. LT Division – Davao.
Classification
Type of Transaction
Simple
G2C – Government to Citizen;
G2B – Government to Business
Who may avail
All taxpayers requesting for Certification.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
1. Letter Request bearing the letter head of the
1. Taxpayer
company; (1 original)
2. Authorization Letter (for non-individuals, stating name 2. Taxpayer being represented
and position of Company Officer signing the
Authorization and/or for individuals other than person
requesting for the certification); (1 original)
3. Original document (for presentation) for certification, if 3. Taxpayer
applicable.
CLIENT STEPS
AGENCY ACTIONS
1. Get a queuing
1. None
number in the office
entrance and wait
for your number to
be called to submit
the required
complete
documentary
requirements in the
110
FEES TO
BE PAID
None
PROCESSING
TIME
2 Hours
PERSON
RESPONSIBLE
Registration
Officer
RDO-CSS/LTD
Registration
Counter.
Note: Secure
one queuing
number per
application.
None
None
1.1 Call queuing
number and
receive the
application.
None
1.2 Verify existence in None
the eREG TIN
QUERY/ITS/IRIS.
2 Minutes
Registration
Officer
RDO-CSS/LTD
10 Minutes
Registration
Officer
RDO-CSS/LTD
2. Pay Certification
Fee and loose
Documentary
Stamp Tax at the
Collection Section
and present the
proof of payment to
the Client Support
Section (CSS).
2. Receive payment
₱100.00 –
and issue Official Certification
Receipt/Revenue
Fee;
Official Receipt.
₱30.00 –
DST
1 Hour
Revenue
Collection Officer
(RCO)
RDO-CSS/LTD
None
2.1 Prepare the
Certification of
documents as
requested.
None
1 Hour
Registration
Officer
RDO-CSS/LTD
None
2.3 Sign Certification
documents.
None
2 Hours
3. Receive
requested
documents in the
Registration
Counter.
3. Release
Certification of
documents.
None
5 Minutes
PHP
130.00
6 Hours,
17 Minutes
TOTAL :
111
ARDO/RDO
RDO-CSS
or Asst. Chief/
Chief
LTD
Registration
Officer
(Releasing)
RDO-CSS/LTD
16. Processing of Application for Certificate of Exemption for Scholarship
and Job/Livelihood Programs
Persons with low income/no income who want to avail of Scholarship and Job/Livelihood
Programs may apply for a Certificate of Exemption.
Where to Avail: RDO having jurisdiction over the residence of the taxpayer or where the
taxpayer is registered.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Administrative Section (AS)
Simple
G2C – Government to Citizen
Persons with low income/no income who want to avail of Scholarship
and Job/Livelihood Programs
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Document
1. Certification of Low Income/No Income signed by the
1. Barangay
Barangay Chairman of the place where the applicant
resides; (1 original)
2. Duly Notarized Affidavit of Low Income/No Income;
2. Taxpayer/Notary Public
(1 original)
3. Proof of Payment of P100.00 Certification Fee and
P30.00 loose Documentary Stamp Tax. (1 photocopy)
3. Collection Section
Additional Documents, if applicable to the following cases:
1. If transacting through a Representative:
1.1 Special Power of Attorney (SPA) executed by the
1.1 Taxpayer-applicant being
taxpayer-applicant; (1 original)
represented
1.2 Any government-issued ID of the authorized
representative; (1 photocopy).
1.2 Taxpayer-applicant’s
Authorized Representative
Note: IDs shall be presented and should be readable,
untampered and contains consistent information
with the documents presented upon application.
CLIENT STEPS
AGENCY ACTIONS
1. Submit the
required complete
documentary
requirements in the
Administrative
Section.
1. Interview and
evaluate the income
status of the taxpayer.
112
FEES TO
BE PAID
None
PROCESSING
TIME
1 Hour
PERSON
RESPONSIBLE
Administrative
Section Chief
RDO - AS
None
1.1 Validate accuracy
and completeness.
None
None
1.2 Verify existence
in the eREG TIN
QUERY/ITS/IRIS.
None
1 Hour
Administrative
Section Chief
RDO - AS
1 Hour
Registration
Officer
RDO – Client
Support Section
(CSS)
2. Pay Certification
Fee and loose
Documentary Stamp
Tax at the Collection
Section and present
to proof of payment
to the Administrative
Section.
2. Receive payment ₱100.00
and issue Official Certification
Receipt/Revenue
Fee;
Official Receipt.
₱30.00 –
DST
1 Hour
Revenue
Collection Officer
(RCO)
RDO – Collection
Section
None
2.1 Prepare
Certification
documents as
requested.
None
1 Hour
Administrative
Section Chief
RDO - AS
None
2.2 Approve and
sign Certification
documents.
3. Release
Certification of
documents.
None
1 Hour
ARDO/RDO
RDO
None
5 Minutes
Administrative
Section Chief
RDO - CSS
PHP
130.00
6 Hours,
5 Minutes
3. Receive
requested
documents in the
Administrative
Section.
TOTAL :
113
17. Processing of Online Enrollment of New Applicants for Accreditation
of Cash Register Machine (CRM), Point-Of-Sale (POS) and/or Other
Sales Machine / Receipting Software thru the Electronic Accreditation
and Registration System (EACCREGG) of the Bureau of Internal
Revenue (BIR)
Approval of the application for Account Enrollment in the eAccreg System.
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO) – Client Support Section (CSS)
Simple
G2C – Government to Citizen
All CRM, POS and Other Sales Machine / Receipting Software
Developer/ Distributor / Dealer / Supplier-vendor/ Psuedo-Supplier, and
Others Concerned
CHECKLIST OF REQUIREMENTS
1. Sworn Statement [ANNEX “A” of
Revenue Memorandum Circular
(RMC) No. 58-2015] (1 original)
CLIENT STEPS
1. Enroll account
in the
eAccReg
System
AGENCY
ACTIONS
1. None
WHERE TO SECURE
1. Taxpayer
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
None
None
None
2. Submit Sworn
Statement*
(Annex “A” of
RMC No. 682015)
2. Receive the
required Sworn
Statement.
None
2.1 Evaluate the
information as
declared by the
taxpayer.
None
5 Minutes
CSS Officer
RDO-CSS
Activate the
application for
Account
None
5 Minutes**
CSS Officer
RDO-CSS
None
114
5 Minutes
Client Support Section
(CSS)
RDO-CSS
Enrollment in the
eAccReg System.
None
3. Receive e-mail
None
None
5 Minutes**
(System
automatically
(System
confirmation
sends e-mail
automatically
approving the
confirmation
upon
sends e-mail
Account
approval
in
the
system
confirmation upon
Enrollment in
by the CSS)
approval in the
the eAccReg
system by the
System
CSS)
**Will depend on the availability of the eAccReg System.
TOTAL :
None
115
20 Minutes
18. Processing of Request for Application for POS Cancellation
Application
For retirement and new franchisee or closed branch.
Office or
LT Assistance Division, LTD Davao and Cebu, LT Excise Regulatory
Division:
Division
Classification: Complex
Type of
G2B- Government to Business
Transaction:
Who may
All Business
avail:
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.Letter Requesting for Cancellation of 1. Requesting Taxpayer
CRM/POS/SPM Machines (1 original
copy)
2. Duly Notarized Sworn Statement 2. Requesting Taxpayer
stating therein the details/readings of
the machines due for cancellation (1
original copy)
3. Original Permit Issued (1 original
3. Requesting Taxpayer
copy)
4. Original Decal (1 original copy)
4. Requesting Taxpayer
5. Reprint copy of Sales
Invoice/Official Receipt issued on the
last day of use (1 reprint copy)
6. Print-out of Back-end Report (1
reprint copy)
CLIENT
AGENCY ACTIONS
STEPS
1.Get number
None
from the
queuing
system.
(LTAD, LTD
5. Requesting Taxpayer
6. Requesting Taxpayer
FEES TO
BE PAID
None
PROCESSING
TIME
None
PERSON
RESPONSIBLE
Taxpayer
None
1 hour
System Compliance
and Evaluation
Section (SCES)
Revenue officer
Officer of the Day
LTAD, LTD
Cebu/Davao/
ELTRD
Cebu/Davao/
ELTRD)
2. Submit
Request letter
for POS
CancellatAtion
together with
the checklist of
requirements
2. Receive, validate
the completeness of
requirement and
assign DLN then
forward the
application to Chief,
SCES
116
None
2.1. Forward all the
received
applications to
Admin Officer for
assignment and
prepare, initial and
sign transmittal for
endorsement to
RLTAD.
None
1 working day
Admin Officer/
Section Chief,
SCES/Division Chief
LTAD, LTD
Cebu/Davao/
ELTRD
3. Facilitate in
the conduct of
ocular
inspection
3. Receive and
process the
application and
coordinate the
schedule of ocular
inspection.
None
2 hours
RLTAD Revenue
Officer
(Audit Group)
LTAD, LTD
Cebu/Davao/
ELTRD
None
3.1 Conduct ocular
inspection of
CRM/POS/ SPM
and evaluate,
prepare and route
memorandum report
for approval.
None
4 working
days
None
3.2.Receive the
approved
memorandum report
and cancel online
the CRM/POS/SPM
and generate
Certificate of
Cancellation
None
1 working day,
3 hours & 30
minutes
None
3.3. Sign the
Certificate of
Cancellation
None
1 hour
4. Receive the
Certificate of
Cancellation
4. Release
Certificate of
Cancellation
None
30 minutes
None
7 days
TOTAL :
117
RLTAD Revenue
Officer
(Audit Group)
LTAD, LTD
Cebu/Davao/
ELTRD
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
Division Chief,
LTAD/ELTRD/ LTD
LTAD, LTD
Cebu/Davao/
ELTRD
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
19. Application for Account Enrollment and POS Permit to Use
For PTU Registration and permit to use POS machine.
Office or
LT Assistance Division, LTD Davao and Cebu, LT Excise Regulatory
Division:
Division
Classification: Simple
Type of
G2B- Government to Business
Transaction:
Who may avail: All Business
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly notarized letter to enroll in the
LT Assistance Division, LTD Davao and
Account Enrollment Facility (1 original copy) Cebu, LT Excise Regulatory Division
FEES
PROCESSING
PERSON
CLIENT STEPS AGENCY ACTIONS
TO BE
TIME
RESPONSIBLE
PAID
Taxpayer
1.Enroll online
1. None
None
None
for the
authorized
representative
in the
eACCREG
system.
(LTAD, LTD
Cebu/Davao/
ELTRD )
2. Get number
from the
queuing system.
3. Submit the
Notarized
Application for
Account
Enrollment
2. None
None
None
Taxpayer
3.Receive and forward
the notarized application
for account enrollment to
Chief, SCES for approval
None
15 minutes
System
Compliance and
Evaluation
Section (SCES)
LTAD, LTD
Cebu/Davao/
ELTRD
None
3.1. Approve the account
enrollment online.
None
1 hour and 45
minutes
4. Register
online for POS
Permit to Use
after the
approval of
4. Evaluate and
approve online the Permit
to Use CRM/POS/SPM
None
1 hour and 30
minutes
118
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
Division Chief
LTAD, LTD
Cebu/Davao/
ELTRD
Account
enrollment
5. Print the PTU
for
CRM/POS/SPM
5. None
None
TOTAL :
119
None
None
3 hours and
30 minutes
Taxpayer
20. Processing of Request for Application for Computerized
Accounting System (CAS) Permit to Use
For approval of the CAS, LT Mandatory requirements.
Office or Division:
LT Assistance Division, LTD Davao and
Cebu, LT Excise Regulatory Division
Classification:
Highly Technical
Type of Transaction:
G2B- Government to Business
Who may avail:
All Business
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.Detailed description of the core 1. Requesting Taxpayer
system/sub-system/interfaced/middleware
such as but not limited to (1 original copy
of):
 Software name and version
number;
 Release no./date (if any);
 Type of software;
 Software provider’s name,
address
and
TIN
(if
applicable); and
 Database platform.
2.Back-up
and
Disaster
Recovery 2. Requesting Taxpayer
Procedures (1 original copy)
3.Duly signed and notarized Sworn
3. Requesting Taxpayer
Statement by an authorized officer of the
company per Board Secretary’s Certificate
(1 original copy)
4.Board
Secretary’s
Certificate
for 4. Requesting Taxpayer
authorized signatory required under Annex
B and C (1 original copy);
5.Summary of System Description,
5. Requesting Taxpayer
Commercial Invoice/Receipts/Document
Description, Forms/Records and Reports
Specification (Annex “C”), in word format
(1 original copy);
6.Chart of Accounts (1 original copy);
6. Requesting Taxpayer
7.System and Process Flow (including 7. Requesting Taxpayer
screenshot/snapshot of each process when
navigating the system) (1 original copy);
8. Network Diagram (1 original copy);
8. Requesting Taxpayer
9.Technical Checklist Part 1 and 2 (1 9. Requesting Taxpayer
original copy);
120
10.System Audit Trail/System Log (1
original copy);
11.Migration
Procedure
(for
those
taxpayers with existing system) (1 original
copy);
12.Copy of Subscription Agreement shall
be submitted in case of cloud-based
system/software or if server is hosted by a
cloud service provider (1 original copy);
13. Sample Format/s of System-generated
principal
and/or
supplementary
receipts/invoices available in the system
either for external or internal purposes (1
original copy);
14.Sample Books of Accounts (in text file
format) including the list of fields/column
headers available in each book for a
better/easier
understanding
of
the
accounting system per Chart of Accounts
based on Revenue Regulations 9-2009 (1
original copy);
15.Sample Reports (1 original copy);
16.Sample BIR Forms (1 original copy).
CLIENT STEPS
10. Requesting Taxpayer
11. Requesting Taxpayer
12. Requesting Taxpayer
13. Requesting Taxpayer
14. Requesting Taxpayer
15. Requesting Taxpayer
16. Requesting Taxpayer
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
None
None
NAB Secretariat
2. None
None
None
3.Receive and forward
application to Chief,
LTAD, for assignment
and referral.
None
5 minutes
AGENCY ACTIONS
1.Submit 2 sets 1.NAB Secretariat
of Form 1900
forward application to
Application
Chief, LTAD
together with
the basic
requirements to
NAB Secretariat
( LTAD, LTD
Cebu/Davao/
ELTRD)
2. Get number
from the
queuing
system.
3. Submits
additional
requirements
121
System
Compliance and
Evaluation
Section (SCES)
LTAD, LTD
Cebu/Davao/
ELTRD
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
None
3.1. Receive and
validate application and
send Notification Letter
for the submission of
additional requirement
None
1 day, 7 hours
and 50
minutes
None
3.2. Process application
based on the
completeness of the
documentary
requirements and
recommend for approval
of PTU- CAS.
None
17 days
None
3.3. HREA/ ACIR of
LTS/ISDOS signs the
CAS PTU
None
1 day
HREA/ACIR
LTAD, LTD
Cebu/Davao/
ELTRD
4. Receives
CAS Permit to
Use
4. Receive signed CAS
Permit to Use to for
release to Taxpayer.
None
5 minutes
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
TOTAL :
122
None
20 Days
SCES Officer
LTAD, LTD
Cebu/Davao/
ELTRD
21. Processing of Delinquency Verification Certificate (DVC)
The DVC is a certification issued to taxpayer certifying that he/she/it is a tax compliant
and has no outstanding tax liability within the Bureau. This is issued to
individuals/corporations who have the purpose of TCC Revalidation, tax refund,
issuance of Tax Debit Memo, closing of business and accreditation of printers.
Office or Division:
Revenue District Office (RDO) where the taxpayer is registered
Regional Collection Division (RCD) – who has jurisdiction over the Revenue
District Office where the taxpayer is registered
Classification:
Simple
Type of
G2B – Government to Business
Transaction:
G2C – Government to Citizen
Who may avail:
Taxpayer securing the following documents or for the following purpose:
- TCC Revalidation
- Tax Refund
- Tax Debit Memo (TDM) Issuance
- Closure of Business
- Accreditation of Printers
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) original Letter Request indicating
Concerned Revenue District Office
the TIN and purpose/s;
Concerned Regional Collection Division
2. For individual taxpayer, one (1) original
copy of the Special Power of Attorney
(SPA) or Authorization Letter signed by the
applicant with one (1) photocopy of valid
Identification Cards (any government
issued ID) with three (3) original specimen
signatures of both the applicant and the
authorized representative (if applicable);
3. For non-individual taxpayer, one (1) original
copy of the Special Power of Attorney
(SPA) or Authorization Letter signed by the
authorized person as indicated in the Board
Resolution with one (1) photocopy for each
of valid Identification Cards (Company ID
and any government issued ID) with three
(3) original specimen signatures of both the
applicant and the authorized
representative,
applicable only to applications through
an authorized representative; and
4. One (1) photocopy of proof of payment for
P 100 certification fee and loose
documentary stamp tax worth P30.00.
123
FEES TO BE PROCESSING
PAID
TIME
P 100.00
10 minutes
Certification
Fee and P
30.00 loose
Documentary
Stamp to be
attached to
the DVC
PERSON
RESPONSIBLE
Receiving
Revenue Officer
CLIENT STEPS
AGENCY ACTIONS
1. Taxpayer
accomplish the
application form and
file the same
together with the
letter of
intent/request to the
Receiving
Officer of RDO or
RCD
1. Check the
completeness of the
application and the
required attachments
to the application form.
None
1.1. Check if the
person physically filing
the application is duly
authorized by the
concerned taxpayerapplicant (applicable
only in cases where
the filer is a nonindividual or a person
other than the
individual taxpayerapplicant).
3 minutes
Receiving
Revenue Officer
None
1.2. Check from the
ITS-REG/eTIS-TRS if
the applicant is
registered and under
its jurisdiction.
Otherwise, application
should not be received
and instruct the
taxpayer to register
and/or proceed to the
Office having
jurisdiction over the
said applicant.
4 hours
Receiving
Revenue Officer
5 minutes
Receiving
Revenue Officer
(Note: with
dependency on the
availability/accessibilit
y of the system)
None
1.3. Forward the
application with
complete
requirements to the
Chief, RACES/
124
Collection Section
Chief.
None
1.4. Check the
existence of any
record of tax liabilities,
both from the
Accounts Receivable
Management System
(if applicable) and the
manually-maintained
database/record
/inventory.
30 minutes
Chief,
RACES/
Collection Section
Chief
None
1.5. Request for
Certificate of No
Pending Criminal
Information filed at any
competent court from
Legal Division.
4 hours
Chief,
RACES/
Collection Section
Chief
(Note: with
dependency on the
release of reply from
Legal Division)
None
1.6. Transmit the
application, together
with the results of
verification, whether
with or without
delinquent accounts,
to the Receiving
Officer.
5 minutes
Chief,
RACES/
Collection Section
Chief
None
1.7. Encode in the
database and prepare
the DVC indicating the
details of the tax
liabilities, if any.
15 minutes
Receiving
Revenue Officer
None
1.8. Forward the
prepared DVC to the
Section Chief for
review.
5 minutes
Receiving
Revenue Officer
None
1.9. Review the
prepared DVC and
affix initial thereon.
10 minutes
Chief,
RACES/
Collection Section
Chief
125
None
1.10. Forward the
DVC to the Head of
Office for
approval/signature.
5 minutes
Chief,
RACES/
Collection Section
Chief
None
1.11. Approve/sign the
DVC
10 minutes
Division
RDO
Chief/
None
1.12. Forward the
approved DVC to the
Releasing Officer
5 minutes
Division
RDO
Chief/
None
1.13. Affix the
documentary stamp
tax and imprint seal, if
any.
2. Release to the
taxpayer/applicant or
his authorized
representative
TOTAL :
10 minutes
Receiving
Revenue
Officer
10 minutes
Releasing Officer
2. Receive the DVC
P130
10 hours and 3 minutes
NOTES:
1. The length of time to be spent on the verification of taxpayer’s registration details and the absence of
delinquent accounts may vary depending on the system’s availability/accessibility.
2. The total processing time indicated above is computed on a per application basis and in the assumption that
one or two taxpayers are being served at any given time. The same may be extended depending on the volume
of the received applications for the day.
3. The processing of applications for DVCs are being done on a per batch basis, where in processing of applications
received in the morning commences in the afternoon, while applications received in the afternoon are processed
in the morning of the next working day.
126
22. Processing and Issuance of Approved ONETT Computation Sheet
(OCS) of Tax Due On Sale of Real Property/Shares of Stocks
OCS shall be prepared/accomplished in duplicate by the ONETT Officers of the
Revenue District Office (RDO) having jurisdiction over the place where the property
being transferred is located, in case of real property, or the RDO where the taxpayer
is registered, in case of shares of stock, upon receipt of complete documentary
requirements and to be approved by the Head, ONETT Team.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Complex
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from sale
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
For Real Properties
Mandatory Requirements:
 TIN of Seller/s and Buyer/s ;(One (1) original copy
for presentation only)
 Notarized Deed of Absolute Sale/ Deed of Transfer
but only photocopied documents shall be retained
by BIR; (One (1) original copy and two (2)
photocopies)
 Certified True Copy/ies of the Tax Declaration at
the time or nearest to the date of the transaction
issued by the Local Assessor’s Office for land and
improvement; (One (1) original copy and two (2)
photocopies)
 Certified True Copy/ies of Original/ Transfer/
Condominium
Certificate/s
of
Title
(OCT/TCT/CCT); (One (1) original copy and two (2)
photocopies)
 Duly notarized Special Power of Attorney (SPA)
from the transacting party/ies if the person signing
is not one of the parties to the Deed of Transfer;
(One (1) original copy and two (2) photocopies)
 Sworn Declaration of No Improvement by at least
one (1) of the transferees or Certificate of No
Improvement issued by the Assessor’s Office, if
applicable; (One (1) original copy and two (2)
photocopies)
 Official Receipt/Deposit Slip and duly validated
return as proofs of payment of taxes; (One (1)
original copy and two (2) photocopies)
127
Bureau of Internal Revenue
Transferor/Transferee
Provincial, City or Municipal Assessor
Registry of Deeds
Transferor/Transferee
Provincial, City or Municipal
Assessor
Transferor/Transferee
 Secretary’s Certificate or Board Resolution,
approving the sale/transfer of the real property and Transferor/Transferee
indicating the name and position of the authorized
signatory to the Deed of Sale/Assignment, if the
seller/transferor is a corporation. (One (1) original
copy and two (2) photocopies)
Other Additional Requirements, if applicable:
 Special Power of Attorney (SPA), if the person
transacting/processing the transfer is not a party to
the transaction; (One (1) original copy and two (2)
photocopies)
 Certification from the Philippine Consulate or
Hague Apostille Convention (if executed abroad);
(One (1) original copy and two (2) photocopies)
 Location Plan/Vicinity map if zonal value cannot be
readily determined from the documents submitted;
(One (1) original copy and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued by the
Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One (1)
original copy and two (2) photocopies)
Transferor/Transferee
Philippine Consulate
Provincial, City or Municipal Assessor
Transferor/Transferee/BIR
 Such other documents as may be required by
law/rulings/regulations/etc. (One (1) original
copy and two (2) photocopies)
Transferor/Transferee
For Antedated Sales
 Certified True Copy of Deed of Sale /
Assignment / Exchange issued by the Clerk of
Court of City/ Municipality or Regional Trial
Court (RTC) or the Office of the Executive
Judge of the City/Municipality where the
Notary Public is registered or certification of
notarization from the National Archives Office.
(One (1) original copy and two (2)
photocopies)
Clerk of Court of City/Municipality or
Regional Trial Court (RTC) or the Office
of the Executive Judge of the
City/Municipality where the Notary
Public is registered/ National Archives
Office
For Shares of Stock
Mandatory Requirements:
 TIN of Seller/s and Buyer/s; One (1) original
copy for presentation only)
 Notarized Deed of Absolute Sale/Document of
Transfer but only photocopied documents
128
Bureau of Internal Revenue
Transferor/Transferee





shall be retained by BIR; (One (1) original
copy and two (2) photocopies)
Photocopy of stock certificate; (One (1)
original copy and two (2) photocopies)
Proof of acquisition cost (i.e. Deed of Sale;
FMV at the time of acquisition); (One (1)
original copy and two (2) photocopies)
Official Receipt/Deposit Slip and duly
validated return as proof of payment; (One (1)
original copy and two (2) photocopies)
Duly Notarized Special Power of Attorney
(SPA) for the transacting party if the latter is
not one of the parties to the Deed of Transfer;
(One (1) original copy and two (2)
photocopies)
Secretary’s Certificate or Board Resolution,
approving the sale/transfer of the shares of
stocks and indicating the name and position of
the authorized signatory to the Deed of
Sale/Assignment, if the seller/transferor is a
corporation. (One (1) original copy and two (2)
photocopies)
Other Additional Requirements, if applicable:
 For claiming expenses of sale - Proof of claimed
deductions such as official receipt and/or invoices;
(One (1) original copy and two (2) photocopies)
 For shares of stocks not listed/not traded - Latest
Audited Financial Statement of the issuing
corporation with computation of the book value per
share; (One (1) original copy and two (2)
photocopies)
 For shares of stocks listed/traded - Price index from
the PSE/latest FMV published in the newspaper at
the time of transaction; (One (1) original copy and
two (2) photocopies)
 For club shares - Price published in newspapers on
the transaction date or nearest to the transaction
date; (One (1) original copy and two (2)
photocopies)
 Special Power of Attorney (SPA), if the person
transacting/processing the transfer is not a party to
the transaction; (One (1) original copy and two (2)
photocopies)
 Certificate of Exemption/BIR Ruling issued by the
Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One (1)
original copy and two (2) photocopies)
129
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Issuing Corporation
Transferor/Transferee/PSE
Transferor/Transfere
Transferor/Transferee
Bureau of Internal Revenue
 Such other documents as may be required by
law/rulings/regulations/etc. (One (1) original
copy and two (2) photocopies)
CLIENT
STEPS
1. Submit
complete
documentary
requirements
with duly
accomplished
BIR Form 1904
to the Revenue
Officer (RO) of
the
Assessment
Section
assigned for
the day
None
AGENCY ACTIONS
1. Receive and check
completeness of
documents from
Taxpayer (TP)
Transferor/Transferee
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
None
5 minutes
ONETT Team
Member of the
concerned RDO
1.1 Verify TIN of TP
a. If no TIN, refer to
CSS for registration
ONETT Team
Member of the
concerned RDO
None
1.2 Accomplish
Checklist of
Documentary
Requirements (CDR)
(if incomplete, inform
TP of lacking
documents)
None
30 minutes
ONETT Team
Member of the
concerned RDO
2.Receive
approved CDR
from the RO Officer-of-theDay (OD)
2. Release copy of CDR
indicating the
requirements that have
been complied with by
the TP
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
2.1 If necessary,
conduct ocular
inspection per approval
None
1 day per
property
ONETT Team
Member of the
concerned RDO
130
of the Head, ONETT
Team
None
2.2 Determine the value
of the property,
whichever is higher
from the following:
a. zonal value
b. fair market value of
the Provincial/City
Assessor;
c. selling price
For basis of computing
the tax due
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
2.3 Evaluate and
compute the Tax Due
using the ONETT
Computation Sheet
(OCS)
None
2 days
ONETT Team
Member of the
concerned RDO
None
2.4 Stamp "TIN
VERIFIED" on the OCS
if TIN was verified to be
duly registered in REG
System
None
5 minutes
ONETT Team
Member of the
concerned RDO
None
2.5 Forward the
complete documents
together with CDR to
the Head, ONETT
Team for review
None
1 hour per
docket
None
2.6 Review/ sign/
approve the CDR and
OCS;
Return to ONETT Team
Member
None
2 days per
CDR and OCS
None
15 minutes
3.Receive
3. Release duplicate
approved OCS copy of approved OCS
to the TP
from the ROOD and pay the
computed tax
due to
131
ONETT Team
Member/
Head, ONETT
Team of the
concerned RDO
Head, ONETT
Team/ ONETT
Team Member of
the concerned
RDO
ONETT Team
Member of the
concerned RDO
any Authorized
Agent Bank
(AAB) of the
RDO having
jurisdiction over
the place where
the property
being
transferred is
located or
authorized
Revenue
Collection
Officer (RCO)
of the
concerned
RDO
TOTAL :
None
5 days 2
hours 25
minutes
NOTES:
1. The total processing time indicated above is computed on a per application basis.
2. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
132
23. Processing and Issuance of Approved ONETT Computation Sheet
(OCS) of Tax Due On Donation of Property/ies
OCS shall be prepared/accomplished in duplicate by the ONETT Officers of the
Revenue District Office (RDO) having jurisdiction over the place of domicile of the
donor at the time of donation, or if the donor has no legal residence in the Philippines,
it shall be issued by RDO No. 39, South Quezon City, upon receipt of complete
documentary requirements and to be approved by the Head, ONETT Team.
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Complex
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties arising
from donation
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements:
 Notarized
Donor

Bureau of Internal Revenue




Deed of Donation but only
photocopied documents shall be retained by
BIR; (One (1) original copy and two (2)
photocopies)
TIN of Donor and Donee/s; One (1) original copy
for presentation only)
Proof of claimed tax credit, if applicable; (One (1)
original copy and two (2) photocopies)
Duly Notarized Special Power of Attorney (SPA)
for the transacting party if the latter is not one of
the parties to the Deed of Donation; (One (1)
original copy and two (2) photocopies)
Official Receipt/Deposit Slip and duly validated
return as proof of paymen; (One (1) original copy
and two (2) photocopies)
Copy of Tax Debit Memo used as payment, if
applicable. (One (1) original copy and two (2)
photocopies)
Donor
Donor
Donor
Donor
For Real Properties:
 Certified True Copy/ies of the Original/Transfer/ Registry of Deeds
Condominium Certificate/s of Title (front and
back pages) of the donated property, if
applicable; (One (1) original copy and two (2)
photocopies)
 Certified True Copy/ies of the Tax Declaration at Provincial, City or Municipal
the time or nearest to the date of the transaction Assessor
133
issued by the Local Assessor’s Office for land
and improvement, if applicable; (One (1) original
copy and two (2) photocopies)
 Sworn Declaration of No Improvement by at
Provincial, City or Municipal
least one (1) of the transferees or Certificate of Assessor
No Improvement issued by the Assessor’s
Office, if applicable. (One (1) original copy and
two (2) photocopies)
For Personal Properties:
 Proof of valuation of shares of stock at the time
of donation, if applicable: (One (1) original copy
and two (2) photocopies)
a. For shares of stocks not listed/not traded Latest Audited Financial Statement of the
issuing corporation with computation of the
book value per share;
b. For shares of stocks listed/traded - Price
index from the PSE/latest FMV published in
the newspaper at the time of transaction;
c. For club shares - Price published in
newspapers on the transaction date or
nearest to the transaction date.
 Photocopy of stock certificate; (One (1) original
copy and two (2) photocopies)
 Proof of valuation of other types of personal
properties, if applicable; (One (1) original copy
and two (2) photocopies)
 Proof of claimed deductions, if applicable; (One
(1) original copy and two (2) photocopies)
 Certificate of deposit/ investment/ indebtedness/
stocks for donated cash or securities; (One (1)
original copy and two (2) photocopies)
 Certificate of registration of motor vehicle, if any.
(One (1) original copy and two (2) photocopies)
Other Additional Requirements, if applicable:
 Special Power of Attorney (SPA), if the person
Issuing Corporation
Donor/PSE
Donor
Donor
Donor
Donor
Donor/Bank
Donor/LTO
Donor
Philippine Consulate
transacting/processing the transfer is not a party
to the transaction; (One (1) original copy and two
(2) photocopies)
 Certification from the Philippine Consulate or Provincial, City or Municipal
Hague Apostille Convention (if executed Assessor
abroad); (One (1) original copy and two (2)
photocopies)
134
 Location Plan/Vicinity map if zonal value cannot Bureau of Internal Revenue
be readily determined from the documents
submitted; (One (1) original copy and two (2)
photocopies)
 Certificate of Exemption/BIR Ruling issued by Donor
the Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One
(1) original copy and two (2) photocopies)
 Such other documents as may be required by
law/rulings/regulations/etc. (One (1) original
copy and two (2) photocopies)
CLIENT
FEES TO PROCESSING
AGENCY ACTIONS
STEPS
BE PAID
TIME
1.
Receive
and
check
None
10
minutes
1. Submit
completeness of
complete
documents from
documentary
Taxpayer (TP)
requirements
with duly
accomplished
BIR Form
1904 to the
Revenue
Officer (RO) of
the
Assessment
Section
assigned for
the day
None
1.1 Verify TIN of TP
ONETT Team
Member of the
concerned RDO
None
5 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
a. If no TIN, refer to
CSS for
registration
None
1.2 Accomplish
Checklist of
Documentary
Requirements (CDR)
(if incomplete, inform
TP of lacking
documents)
None
30 minutes
2.Receive
approved CDR
from the RO -
2. Release copy of
CDR indicating the
requirements that have
None
10 minutes
135
PERSON
RESPONSIBLE
ONETT Team
Member of the
concerned RDO
Officer-of-theDay (OD)
been complied with by
the TP
None
2.1 If necessary,
conduct ocular
inspection per approval
of the Head, ONETT
Team
None
1 day per
property
ONETT Team
Member of the
concerned RDO
None
2.2 Determine the
value of the property at
of the time of donation
whichever is higher
from the following:
a. zonal value
b. fair market value of
the Provincial/City
Assessor.
For basis of computing
the tax due.
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
2.3 Evaluate and
compute the Tax Due
using the ONETT
Computation Sheet
(OCS)
None
2 days
ONETT Team
Member of the
concerned RDO
None
2.4 Stamp "TIN
VERIFIED" on the OCS
if TIN was verified to be
duly registered in REG
System
None
5 minutes
ONETT Team
Member of the
concerned RDO
None
2.5 Forward the
complete documents
together with CDR to
the Head, ONETT
Team for review
None
1 hour per
docket
ONETT Team
Member/Head,
ONETT Team of the
concerned RDO
None
2.6 Review/sign/
approve the CDR and
OCS; Return to
ONETT Team Member
None
2 days per
CDR and OCS
Head, ONETT
Team/ ONETT Team
Member of the
concerned RDO
136
3.Receive
approved OCS
from the ROOD and pay
the computed
tax due to
any
Authorized
Agent Bank
(AAB) of the
RDO having
jurisdiction
over the place
of domicile of
the donor at
the time of
donation or
authorized
Revenue
Collection
Officer (RCO)
of the
concerned
RDO
3. Release duplicate
copy of approved OCS
to the TP
None
15 minutes
TOTAL :
None
5 days 2
hours 25
minutes
ONETT Team
Member of the
concerned RDO
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
137
24. Processing and Issuance of Approved ONETT Computation Sheet
of Tax Due On Estate with No Other Tax Liabilities
ONETT Computation Sheet/s shall be prepared/accomplished in duplicate by the
ONETT Officers of the Revenue District Office (RDO) having jurisdiction over the place
of domicile of the decedent at the time of his death, or if the decedent has no legal
residence in the Philippines, it shall be issued by the Revenue District Office No. 39,
South Quezon City, upon receipt of complete documentary requirements and to be
approved by the Head, ONETT Team.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Highly Technical
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from estate
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements:
 Certified true copy of the Death Certificate;
(One (1) original copy and two (2)
photocopies)
 TIN of decedent and heir/s; One (1) original
copy for presentation only)
 Any of the following: (One (1) original copy
and two (2) photocopies)
a) Affidavit of Self Adjudication;
b) Deed of Extra-Judicial Settlement of the
Estate, if the estate has been settled extra
judicially;
c) Court order if settled judicially;
d) Sworn Declaration of all properties of the
Estate;
 A certified copy of the schedule of partition
and the order of the court approving the same
within thirty (30) days after the promulgation of
such order, in case of judicial settlement. (One
(1) original copy and two (2) photocopies)
 Proof of Claimed Tax Credit, if applicable;
(One (1) original copy and two (2)
photocopies)
 CPA Statement on the itemized assets of the
decedent, itemized deductions from gross
estate and the amount due if the gross value
of the estate exceeds five million pesos
(P5,000,000) for decedent’s death on or after
138
Executor/Administrator/Heirs/PSA
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Regional Trial Court
Executor/Administrator/Heirs/
Regional Trial Court
Executor/Administrator/Heirs
Executor/Administrator/Heirs/CPA






January 1, 2018 or two million pesos
(P2,000,000) for decedent’s death from
January 1, 1998 to December 31, 2017. (One
(1) original copy and two (2) photocopies)
Certification of the Barangay Captain for the
claimed Family Home (If the family home is
conjugal property and does not exceed Php10
Million, the allowable deduction is one-half
(1/2) of the amount only); (One (1) original
copy and two (2) photocopies)
Duly notarized Promissory Note for "Claims
Against the Estate" arising from Contract of
Loan; (One (1) original copy and two (2)
photocopies)
Accounting of the proceeds of loan contracted
within three (3) years prior to death of the
decedent; (One (1) original copy and two (2)
photocopies)
Proof of the claimed "Property Previously
Taxed"; (One (1) original copy and two (2)
photocopies)
Proof of the claimed "Transfer for Public Use";
(One (1) original copy and two (2)
photocopies)
Copy of Tax Debit Memo used as payment, if
applicable. (One (1) original copy and two (2)
photocopies)
Executor/Administrator/Heirs/ Barangay
Executor/Administrator/Heirs
Executor/Administrator/Heirs/CPA
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Executor/Administrator/Heirs
For Real Properties:
 Certified true copy/ies of the Transfer/Original/ Registry of Deeds
Condominium Certificate/s of Title of real
property/ies (front and back pages), if
applicable; (One (1) original copy and two (2)
photocopies)
 Certified true copy of the Tax Declaration of Provincial, City or Municipal Assessor
real properties at the time of death, if
applicable; (One (1) original copy and two (2)
photocopies)
 Certificate of No Improvement issued by the Provincial, City or Municipal Assessor
Assessor's Office where declared properties
have no improvement. (One (1) original copy
and two (2) photocopies)
For Personal Properties:
 Certificate of Deposit/ Investment/ Indebtedness Executor/Administrator/Heirs/Bank
owned by the decedent and the surviving spouse,
139
if applicable; (One (1) original copy and two (2)
photocopies)
 Photocopy of Certificate of Registration of vehicles
and other proofs showing the correct value of the
same, if applicable; (One (1) original copy and two
(2) photocopies)
 Proof of valuation of shares of stock at the time of
death, if applicable: (One (1) original copy and two
(2) photocopies)
a. For shares of stocks not listed/not traded Latest Audited Financial Statement of the
issuing corporation with computation of the
book value per share;
b. For shares of stocks listed/traded - Price index
from the PSE/latest FMV published in the
newspaper at the time of transaction;
c. For club shares - Price published in
newspapers on the transaction date or nearest
to the transaction date.
 Photocopy of certificate of stocks, if applicable;
(One (1) original copy and two (2) photocopies)
Executor/Administrator/Heirs/LTO
Issuing Corporation
Executor/Administrator/Heirs/PSE
Executor/Administrator/Heirs
Executor/Administrator/Heirs
 Proof of valuation of other types of personal
Executor/Administrator/Heirs
property, if applicable. (One (1) original copy
and two (2) photocopies)
Other
Additional
Requirements,
if
applicable:
 Special Power of Attorney (SPA), if the person
transacting/processing the transfer is not a
party to the transaction and/or Sworn
Statement if one of the heirs is designated as
executor/administrator; (One (1) original copy
and two (2) photocopies)
 Certification from the Philippine Consulate or
Hague Apostille Convention (if executed
abroad); (One (1) original copy and two (2)
photocopies)
 Location Plan/Vicinity map if zonal value
cannot be readily determined from the
documents submitted; (One (1) original copy
and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued by
the Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One
(1) original copy and two (2) photocopies)
140
Executor/Administrator/Heirs
Philippine Consulate
Provincial, City or Municipal Assessor
Bureau of Internal Revenue
 BIR-approved request for installment payment Bureau of Internal Revenue
of Estate tax due; (One (1) original copy and
two (2) photocopies)
 BIR-approved request for partial disposition of Bureau of Internal Revenue
Estate; (One (1) original copy and two (2)
photocopies)
 Such other documents as may be required by Executor/Administrator/Heirs
law/rulings/regulations/etc. (One (1) original
copy and two (2) photocopies)
AGENCY
FEES TO
PROCESS
PERSON
CLIENT STEPS
ACTIONS
BE PAID
ING TIME
RESPONSIBLE
ONETT Team
1. Receive and
None
10 minutes
1. Submit
Member
of the
check
complete
concerned
RDO
completeness of
documentary
documents from
requirements with
duly accomplished Taxpayer (TP)
BIR Form 1904 to
the Revenue
Officer (RO) of the
Assessment
Section assigned
for the day
None
1.1 Verify TIN of
TP
None
5 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
a. If no TIN, refer
to CSS for
registration
None
1.2 Accomplish
Checklist of
Documentary
Requirements
(CDR) (if
incomplete, inform
TP of lacking
documents)
None
30 minutes
2.Receive
approved CDR
from the RO Officer-of-the-Day
(OD)
2. Release copy of
CDR indicating the
requirements that
have been
complied with by
the TP
None
10 minutes
141
ONETT Team
Member of the
concerned RDO
None
2.1 If necessary,
conduct ocular
inspection per
approval of the
Head, ONETT
Team
None
1 day per
property
ONETT Team
Member of the
concerned RDO
None
2.2 Determine the
value of the
property at of the
time of decedent’s
death, whichever is
higher from the
following:
a. zonal value
b. fair market value
of the
Provincial/City
Assessor.
For basis of
computing the tax
due
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
2.3 Evaluate and
compute the Tax
Due using the
ONETT
Computation Sheet
(OCS)
NOTE:
Computation of
Tax Due may vary
depending on the
number of
decedents and
number of
properties included
in the transaction
None
15 days
ONETT Team
Member of the
concerned RDO
None
2.4 Stamp "TIN
VERIFIED" on the
OCS if TIN was
verified to be duly
registered in REG
System
None
5 minutes
142
ONETT Team
Member of the
concerned RDO
None
2.5 Forward the
complete
documents
together with
CDR to the Head,
ONETT Team for
review
None
1 hour per
docket
ONETT Team
Member/ Head,
ONETT Team of the
concerned RDO
None
2.6 Review/sign/
approve the CDR
and OCS;
Return to ONETT
Team Member of
the concerned
RDO
None
2 days per
CDR and
OCS
Head, ONETT Team/
ONETT Team
Member of the
concerned RDO
3. Receive
approved OCS
from the RO-OD
and pay the
computed tax due
to
any Authorized
Agent Bank (AAB)
of the RDO having
jurisdiction over
the place of
domicile of the
decedent at the
time of his death or
authorized
Revenue
Collection Officer
(RCO) of the
concerned RDO
3. Release
duplicate copy of
approved OCS to
the TP
None
15 minutes
None
18 days
2 hours
25
minutes
TOTAL :
ONETT Team
Member of the
concerned RDO
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
143
25. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Sale of Real Property/Shares of Stock
(Where Tax Paid is Based on the Approved ONETT Computation
Sheet)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place where the property being transferred is located, in case of real property, or
the RDO where the taxpayer is registered, in case of shares of stock, upon receipt of
complete documentary requirements and to be signed by the Revenue District Officer
(RDO)/ Assistant Revenue District Officer (ARDO)/ Chief, Assessment Section
(CAS).
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Simple
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from sale
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory
Requirements
Transactions:
for
Simple
 Tax Returns filed with proof of payment Taxpayer
[Revenue Official Receipt or Duly
Validated Bank Deposit Slip with
Certification from the Authorized Agent
Bank (AAB) which received the tax
payment] or Certificate of Tax Exemption;
(One (1) original copy and two (2)
photocopies)
 ONETT Computation Sheet of Tax Due
duly approved by the authorized Revenue
Officer; (One (1) original copy and two (2)
photocopies)
 Any of the following applicable document if
the person presenting is not among the
parties to the transaction: (One (1) original
copy and two (2) photocopies)
a. Notarized Special Power of Attorney;
b. Secretary's
Certificate
or
Board
Resolution;
c. Certification
from
the
Philippine
Consulate
or
Hague
Apostille
Convention (if executed abroad).
144
(RCO/AAB)
Concerned RDO
Transferor/Transferee
Transferor/Transferee
Philippine Consulate
CLIENT STEPS
1. Submit the
above stated
mandatory
requirements to
the Revenue
Officer (RO) of
the Assessment
Section
assigned for the
day
AGENCY
ACTIONS
1. Receive and
check
completeness of
documents from
Taxpayer (TP)
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
20 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
None
1.1 Validate the
submitted
Approved ONETT
Computation Sheet
(OCS) from the
Office file. Check if
paid within the date
indicated in the
OCS. If the
payment is correct,
endorse to
Collection Section
None
None
1.2 Verify ROR
paid thru RCO or
validate the
certificate issued
by the AAB.
None
None
1.3 If the amount
paid by taxpayer
(TP) is same with
the amount
indicated in the
OCS, affix
signature in the
OCS with
“Payment Verified”.
None
5 minutes
Chief,
Collection Section
of the concerned
RDO
2. Pay
Certification fee
and loose
Documentary
2.1 Require TP to
pay Certification
fee (CF) and loose
Documentary
P100.00/
eCAR (Certification
fee)
30 minutes
ONETT Team
Member of the
concerned RDO
145
Chief,
2 working days
Collection Section
– ROR/
of the concerned
1 hour –
RDO
AAB
Certification
Stamp at the
Collection
Section and
submit proof of
payment to the
RO -Officer-ofthe-Day (OD)
Stamp (DST) at the
Collection Section
P30.00/
eCAR (DST)
None
2.2 Record in the
ONETT Logbook
None
15 minutes
ONETT Team
Member of the
concerned RDO
3. Receive
Claim Slip from
RO-OD
3.1 Receive proof
of payment of CF
and DST, then
Issue Claim Slip
(CS) to TP
indicating therein
the date of release
of eCAR
None
30 minutes
ONETT Team
Member of the
concerned RDO
None
3.2 Encode the
necessary details
in the eCAR
System
None
2 hours per
eCAR
ONETT Support
Staff of the
concerned RDO
None
3.3 Generate/Print
the eCAR
None
30 minutes per
eCAR
ONETT Support
Staff of the
concerned RDO
None
3.4 Review eCAR
None
1 hour per
eCAR
None
3.5 Sign/Approve
eCAR
None
1 hour per
eCAR
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
146
4. Claim eCAR
from RO-OD
4. Release eCAR
to TP upon
presentation of CS
TOTAL :
None
30 minutes
PHP
100.00/
eCAR (Certificatio
n fee)
PHP 30.00/
eCAR (DST)
2 days 6
hours
50 minutes
ONETT Team
Member of the
concerned RDO
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
147
26. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Sale of Real Property/Shares of Stock
(Where Applicant Computed its Own Tax Due)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place where the property being transferred is located, in case of real property, or
the RDO where the taxpayer is registered, in case of shares of stock, upon receipt of
complete documentary requirements and to be signed by the Revenue District Officer
(RDO)/ Assistant Revenue District Officer (ARDO)/ Chief, Assessment Section
(CAS).
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Complex
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties arising
from sale
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
For Real Properties
Mandatory Requirements:
 TIN of Seller/s and Buyer/s; One (1)
original copy for presentation only)
 Notarized Deed of Absolute Sale/ Deed of
Transfer but only photocopied documents
shall be retained by BIR; (One (1) original
copy and two (2) photocopies)
 Certified True Copy/ies of the Tax
Declaration at the time or nearest to the
date of the transaction issued by the Local
Assessor’s
Office
for
land
and
improvement; (One (1) original copy and
two (2) photocopies)
 Certified True Copy/ies of Original/
Transfer/Condominium Certificate/s of Title
(OCT/TCT/CCT); (One (1) original copy
and two (2) photocopies)
 Duly notarized Special Power of Attorney
(SPA) from the transacting party/ies if the
person signing is not one of the parties to
the Deed of Transfer; (One (1) original
copy and two (2) photocopies)
 Sworn Declaration of No Improvement by
at least one (1) of the transferees or
Certificate of No Improvement issued by
Bureau of Internal Revenue
Transferor/Transferee
Provincial, City or Municipal Assessor
Registry of Deeds
Transferor/Transferee
Provincial, City or Municipal Assessor
148
the Assessor’s Office, if applicable; (One
(1) original copy and two (2) photocopies)
 Official Receipt/Deposit Slip and duly
Transferor/Transferee
validated return as proofs of payment of
taxes; (One (1) original copy and two (2)
photocopies)
 Secretary’s
Certificate
or
Board
Resolution, approving the sale/transfer of Transferor/Transferee
the real property and indicating the name
and position of the authorized signatory to
the Deed of Sale/Assignment, if the
seller/transferor is a corporation. (One (1)
original copy and two (2) photocopies)
Other
Additional
Requirements,
if
applicable:
 Special Power of Attorney (SPA), if the
person transacting/processing the transfer
is not a party to the transaction; (One (1)
original copy and two (2) photocopies)
 Certification from the Philippine Consulate
or Hague Apostille Convention (if executed
abroad); (One (1) original copy and two (2)
photocopies)
 Location Plan/Vicinity map if zonal value
cannot be readily determined from the
documents submitted; (One (1) original
copy and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued
by the Commissioner of Internal Revenue
or his authorized representative, if tax
exempt; (One (1) original copy and two (2)
photocopies)
 Such other documents as may be
required by law/rulings/regulations/etc.
(One (1) original copy and two (2)
photocopies)
For Antedated Sales
 Certified True Copy of Deed of Sale /
Assignment / Exchange issued by the
Clerk of Court of City/Municipality or
Regional Trial Court (RTC) or the
Office of the Executive Judge of the
City/Municipality where the Notary
Public is registered or certification of
notarization from the National Archives
Office. (One (1) original copy and two
(2) photocopies)
Transferor/Transferee
Philippine Consulate
Provincial, City or Municipal Assessor
Transferor/Transferee/BIR
Transferor/Transferee
Clerk of Court of City/Municipality or Regional
Trial Court (RTC) or the Office of the Executive
Judge of the City/Municipality where the Notary
Public is registered/ National Archives Office
149
For Shares of Stock
Mandatory Requirements:
 TIN of Seller/s and Buyer/s. One (1)
original copy for presentation only)
 Notarized Deed of Absolute
Sale/Document of Transfer but only
photocopied documents shall be
retained by BIR; (One (1) original copy
and two (2) photocopies)
 Photocopy of stock certificate; (One
(1) original copy and two (2)
photocopies)
 Proof of acquisition cost (i.e. Deed of
Sale; FMV at the time of acquisition).
(One (1) original copy and two (2)
photocopies)
 Official Receipt/Deposit Slip and duly
validated return as proof of payment;
(One (1) original copy and two (2)
photocopies)
 Duly Notarized Special Power of
Attorney (SPA) for the transacting
party if the latter is not one of the
parties to the Deed of Transfer; (One
(1) original copy and two (2)
photocopies)
 Secretary’s Certificate or Board
Resolution, approving the sale/transfer
of the shares of stocks and indicating
the name and position of the
authorized signatory to the Deed of
Sale/ Assignment, if the
seller/transferor is a corporation. (One
(1) original copy and two (2)
photocopies)
Bureau of Internal Revenue
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Transferor/Transferee
Other
Additional
Requirements,
if
applicable:
 For claiming expenses of sale - Proof of
claimed deductions such as official receipt Transferor/Transferee
and/or invoices; (One (1) original copy and
two (2) photocopies)
 For shares of stocks not listed/not traded - Issuing Corporation
Latest Audited Financial Statement of the
issuing corporation with computation of the
150




book value per share; (One (1) original
copy and two (2) photocopies)
For shares of stocks listed/traded - Price
index from the PSE/latest FMV published
in the newspaper at the time of transaction;
(One (1) original copy and two (2)
photocopies)
For club shares - Price published in
newspapers on the transaction date or
nearest to the transaction date; (One (1)
original copy and two (2) photocopies)
Special Power of Attorney (SPA), if the
person transacting/processing the transfer
is not a party to the transaction; (One (1)
original copy and two (2) photocopies)
Certificate of Exemption/BIR Ruling issued
by the Commissioner of Internal Revenue
or his authorized representative, if tax
exempt; (One (1) original copy and two (2)
photocopies)
 Such other documents as may be
required by law/rulings/regulations/etc.
(One (1) original copy and two (2)
photocopies)
CLIENT
STEPS
1. Submit
the above
stated
documentary
requirements
to the
Revenue
Officer (RO)
of the
Assessment
Section
assigned for
the day
None
AGENCY ACTIONS
1. Receive and check
completeness of
documents from
Taxpayer (TP)
1.1 Verify TIN of
Taxpayer (TP)
Transferor/Transferee/PSE
Transferor/Transferee
Transferor/Transferee
Bureau of Internal Revenue
Transferor/Transferee
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
ONETT Team
Member of the
concerned RDO
None
10 minutes
ONETT Team
Member of the
concerned RDO
a. If the TIN indicated
in the Tax Return
differs from the ITS151
Registration
database or the TIN
does not belong to
the involved parties,
refer to CSS for
resolution.
b. If TIN is valid,
proceed to next
step after stamping
"TIN VERIFIED" on
the CDR
None
1.2. Accomplish
Checklist of
Documentary
Requirements (CDR),
based on the submitted
documents
None
30 minutes
ONETT Team
Member of the
concerned RDO
Receive
portion of the
CDR from the
RO - Officerof-the-Day
(OD)
as proof of
receipt of the
submitted
documents
1.3 Release copy of
CDR indicating the
requirements that have
been complied with by
the TP.
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
1.4 If necessary,
conduct ocular
inspection per approval
of the Head, ONETT
Team
None
1 day per
property
ONETT Team
Member of the
concerned RDO
None
1.5 Evaluate and
compute the Tax Due
using the ONETT
Computation Sheet
(OCS)
None
1 day
ONETT Team
Member of the
concerned RDO
None
1.6 Compare the
amount computed per
None
30 minutes
a. If incomplete, return
the documents and
inform TP of the
lacking documents.
152
ONETT Team
Member of the
concerned RDO
OCS and tax paid by
the taxpayer.
a. If the same, require
TP to pay
Certification fee
and loose
Documentary
Stamp at the
Collection Section
then proceed to
step 3.1.
P100.00/
eCAR (Certification fee)
P30.00/
eCAR (DST)
b. If not, forward the
complete
documents,
together with OCS
and BIR Form
0605 to the Head,
ONETT Team for
review, then
proceed to next
step.
None
1.7 Review/ Sign/
Approve the OCS and
BIR Form 0605 and
return to ONETT Team
Member
None
2 hours per
docket
1.8 Release to the TP
duplicate copy of
approved OCS and the
signed BIR Form 0605
for payment and retain
the other documents
submitted. Provide the
same document
locator number for
both the OCS and the
retained documents.
2. Accomplish 2. Require TP to pay
applicable tax the computed taxes at
returns
the nearest AAB or
File and pay
Authorized RCO of the
tax due (time RDO having
None
15 minutes
(P100.00
–
Certification fee
and
10 minutes
None
153
ONETT Team
Member/ Head,
ONETT Team
of the concerned
RDO
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
frame of
payment will
depend on
the location
of AAB)
jurisdiction over the
property and
Certification fee and
loose Documentary
Stamp at the Collection
Section
P30.00/
DST
per step
1.7 (a))
Submit proof
of payment to
RO-OD
2.1 Receive
photocopy of proof of
payments of taxes
after verifying against
TP's copy, together
with the copy of the
OCS.
None
15 minutes
ONETT Team
Member of the
concerned RDO
None
2.2 Record in the
ONETT Logbook
None
15 minutes
3. Receive
Claim Slip
from the ROOD
3. Issue Claim Slip
(CS) to TP indicating
therein the date of
release of eCAR
None
10 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
None
3.1 Verify payment
from Collection and
Bank Reconciliation
(CBR) & Batch Control
Sheet (BCS) submitted
by AABs or Certificate
of Payment issued by
the bank duly signed
by its teller and
countersigned by its
authorized official or
Revenue Official
Receipt (ROR) Deposit
Slip, stamped
“received” by the AAB
with details of payment
provided by the RCO
None
3 working days
- ITS-CBR/
2 working days
- BCS
NOTE: Payment
information are
uploaded to the
system overnight if
paid before cut-off,
154
Chief,
Collection Section
of the concerned
RDO
otherwise, on the
following day.
None
3.2 Encode the
necessary details in the
eCAR System
None
None
3.3 Generate/Print the
eCAR
None
None
3.4 Review eCAR
None
4. Claim
eCAR from
RO-OD
2 hours per
eCAR
ONETT Support
Staff of the
concerned RDO
30 minutes per
eCAR
ONETT Support
Staff of the
concerned RDO
None
1 hour per
eCAR
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
3.5 Sign/ Approve
eCAR
None
1 hour per
eCAR
4. Release eCAR to TP
upon presentation of
Claim Slip (CS)
TOTAL :
None
30 minutes
PHP
100.00/
eCAR (Certifica
tion fee)
PHP
30.00/
eCAR (DST)
6 days 1 hour
35 minutes
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
ONETT Team
Member of the
concerned RDO
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
155
27. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Donation of Properties (Where Tax Paid is
Based on the Approved ONETT Computation Sheet)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place of domicile of the donor at the time of donation, or if the donor has no legal
residence in the Philippines, it shall be issued by RDO No. 39, South Quezon City,
upon receipt of complete documentary requirements and to be signed by the
Revenue District Officer (RDO)/ Assistant Revenue District Officer (ARDO)/ Chief,
Assessment Section (CAS).
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Simple
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from donation
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements
Transactions:
for
Simple
 Donor’s Tax Returns filed with proof of Taxpayer
payment [Revenue Official Receipt or
Duly Validated Bank Deposit Slip with
Certification from the Authorized Agent
Bank (AAB) which received the tax
payment] or Certificate of Tax
Exemption; (One (1) original copy and
two (2) photocopies)
 ONETT Computation Sheet of Tax
Due duly approved by the authorized
Revenue Officer; (One (1) original
copy and two (2) photocopies)
 Any of the following applicable
document if the person presenting is
not among the parties to the
transaction: (One (1) original copy and
two (2) photocopies)
a. Notarized
Special
Power
of
Attorney;
b. Secretary's Certificate or Board
Resolution;
c. Certification from the Philippine
Consulate or Hague Apostille
Convention (if executed abroad).
RCO/AAB
Concerned RDO
Transferor/Transferee
Transferor/Transferee
Philippine Consulate
156
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
1.1 Validate the
submitted Approved
ONETT Computation
Sheet (OCS) from the
Office file. Check if
paid within the date
indicated in the OCS.
If the payment is
correct, endorse to
Collection Section
None
20 minutes
ONETT Team
Member of the
concerned RDO
1.2 Verify ROR paid
thru RCO or
validate the certificate
issued by the AAB.
None
2 working
days – ROR/
1 hour –
AAB
Certification
Chief,
Collection Section of
the concerned RDO
1.3 If the amount paid
by taxpayer (TP) is
same with the amount
indicated in the OCS,
affix signature in the
OCS with “Payment
Verified”.
None
5 minutes
2. Require TP to pay
Certification fee (CF)
and loose
Documentary Stamp
(DST) at the
Collection Section
P100.00/
eCAR (Certificatio
n fee)
P30.00/eCA
R - (DST)
CLIENT STEPS
AGENCY ACTIONS
1. Submit the
above stated
mandatory
requirements to
the Revenue
Officer (RO) of
the Assessment
Section
assigned for the
day
1. Receive and check
completeness of
documents from
Taxpayer (TP)
None
None
None
2. Pay
Certification fee
and loose
Documentary
Stamp at the
Collection
Section and
submit proof of
157
30 minutes
ONETT Team
Member of the
concerned RDO
Chief,
Collection Section of
the concerned RDO
ONETT Team
Member of the
concerned RDO
payment to the
RO - Officer-ofthe-Day (OD)
ONETT Team
Member of the
concerned RDO
None
2.1 Record in the
ONETT Logbook
None
15 minutes
3. Receive
Claim Slip from
RO-OD
3. Receive proof of
payment of CF and
DST, then Issue
Claim Slip (CS) to TP
indicating therein the
date of release of
eCAR
None
30 minutes
ONETT Team
Member of the
concerned RDO
None
3.1 Encode the
necessary details in
the eCAR System
None
2 hours per
eCAR
ONETT Support
Staff of the
concerned RDO
None
3.2 Generate/Print
the eCAR
None
30 minutes
per eCAR
ONETT Support
Staff of the
concerned RDO
None
3.3 Review eCAR
None
1 hour per
eCAR
None
3.4 Sign/Approve
eCAR
None
1 hour per
eCAR
158
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment Section
of the concerned
RDO
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment Section
of the concerned
RDO
4. Claim eCAR
from RO-OD
4. Release eCAR to
TP upon presentation
of CS
TOTAL :
None
30 minutes
PHP
100.00/
eCAR (Certificati
on fee)
PHP
30.00/eCA
R - (DST)
2 days
6 hours
50 minutes
ONETT Team
Member of the
concerned RDO
NOTES:
1. The total processing time indicated above is computed on a per application basis.
2. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
159
28. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Donation of Properties (Where Applicant
Computed its Own Tax Due)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place of domicile of the donor at the time of donation, or if the donor has no legal
residence in the Philippines, it shall be issued by RDO No. 39, South Quezon City,
upon receipt of complete documentary requirements and to be signed by the
Revenue District Officer (RDO)/ Assistant Revenue District Officer (ARDO)/ Chief,
Assessment Section (CAS).
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Complex
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from donation
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements:
 Notarized
Donor

Bureau of Internal Revenue




Deed of Donation but only
photocopied documents shall be retained by
BIR; (One (1) original copy and two (2)
photocopies)
TIN of Donor and Donee/s; One (1) original
copy for presentation only)
Proof of claimed tax credit, if applicable; (One
(1) original copy and two (2) photocopies)
Duly Notarized Special Power of Attorney
(SPA) for the transacting party if the latter is not
one of the parties to the Deed of Donation;
(One (1) original copy and two (2) photocopies)
Official Receipt/Deposit Slip and duly validated
return as proof of payment; (One (1) original
copy and two (2) photocopies)
Copy of Tax Debit Memo used as payment, if
applicable; (One (1) original copy and two (2)
photocopies)
Donor
Donor
Donor
Donor
For Real Properties:
 Certified True Copy/ies of the Original/ Registry of Deeds
Transfer/ Condominium Certificate/s of Title
(front and back pages) of the donated property,
if applicable; (One (1) original copy and two (2)
photocopies)
160
 Certified True Copy/ies of the Tax Declaration
Provincial, City or Municipal Assessor
at the time or nearest to the date of the
transaction issued by the Local Assessor’s
Office for land and improvement, if applicable;
(One (1) original copy and two (2) photocopies)
 Sworn Declaration of No Improvement by at
Provincial, City or Municipal Assessor
least one (1) of the transferees or Certificate
of No Improvement issued by the Assessor’s
Office, if applicable. (One (1) original copy and
two (2) photocopies)
For Personal Properties:
 Proof of valuation of shares of stock at the time
of donation, if applicable; (One (1) original copy
and two (2) photocopies)
a. For shares of stocks not listed/not traded
- Latest Audited Financial Statement of the
issuing corporation with computation of the
book value per share
b. For shares of stocks listed/traded - Price
index from the PSE/latest FMV published in
the newspaper at the time of transaction
c. For club shares - Price published in
newspapers on the transaction date or
nearest to the transaction date
 Photocopy of stock certificate; (One (1) original
copy and two (2) photocopies)
 Proof of valuation of other types of personal
properties, if applicable; (One (1) original copy
and two (2) photocopies)
 Proof of claimed deductions, if applicable; (One
(1) original copy and two (2) photocopies)
 Certificate
of
deposit/
investment/
indebtedness/ stocks for donated cash or
securities; (One (1) original copy and two (2)
photocopies)
 Certificate of registration of motor vehicle, if
any. (One (1) original copy and two (2)
photocopies)
Other Additional Requirements, if applicable:
 Special Power of Attorney (SPA), if the person
transacting/processing the transfer is not a
party to the transaction; (One (1) original copy
and two (2) photocopies)
161
Issuing Corporation
Donor/PSE
Donor
Donor
Donor
Donor
Donor/Bank
Donor/LTO
Donor
 Certification from the Philippine Consulate or
Philippine Consulate
Hague Apostille Convention (if executed
abroad); (One (1) original copy and two (2)
photocopies)
 Location Plan/Vicinity map if zonal value
cannot be readily determined from the Provincial, City or Municipal Assessor
documents submitted; (One (1) original copy
and two (2) photocopies)
 Certificate of Exemption/BIR Ruling issued by Bureau of Internal Revenue
the Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One
(1) original copy and two (2) photocopies)
 Such other documents as may be required by Donor
law/rulings/regulations/etc. (One (1) original
copy and two (2) photocopies)
CLIENT
AGENCY
FEES TO
PROCESSING
PERSON
STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
ONETT Team
1. Submit the
1.1 Receive and
None
10 minutes
Member
of the
above stated
check
concerned
RDO
documentary
completeness of
requirements
documents from
to the
Taxpayer (TP)
Revenue
Officer (RO) of
the
Assessment
Section
assigned for
the day
None
1.2 Verify TIN of
Taxpayer (TP)
None
a. If the TIN
indicated in
the Tax
Return differs
from the ITSRegistration
database or
the TIN does
not belong to
the involved
parties, refer
to CSS for
resolution.
162
10 minutes
ONETT Team
Member of the
concerned RDO
b. If TIN is valid,
proceed to
next step after
stamping "TIN
VERIFIED" on
the CDR
None
1.3 Accomplish
Checklist of
Documentary
Requirements
(CDR), based on
the submitted
documents
None
30 minutes
Receive
portion of the
CDR from the
RO - Officerof-the-Day
(OD)
as proof of
receipt of the
submitted
documents
1.4 Release copy
of CDR indicating
the requirements
that have been
complied with by
the TP.
None
10 minutes
None
1.5 If necessary,
conduct ocular
inspection per
approval of the
Head, ONETT
Team
None
1 day per
property
None
1.6 Evaluate and
compute the Tax
Due using the
ONETT
Computation
Sheet (OCS)
None
1 day
ONETT Team
Member of the
concerned RDO
None
1.7 Compare
the amount
computed per
None
30 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
a. If incomplete,
return the
documents
and inform TP
of the lacking
documents.
163
ONETT Team
Member of the
concerned RDO
OCS and tax
paid by the
taxpayer.
a. If the same,
require TP to
pay
Certification
fee and loose
Documentary
Stamp at the
Collection
Section then
proceed to
step 3.1.
100.00/
eCAR (Certification
fee)
P30.00/
eCAR (DST)
b. If not,
forward the
complete
documents,
together with
OCS and
BIR Form
0605 to the
Head,
ONETT
Team for
review, then
proceed to
next step.
None
1.8 Review/ Sign/
Approve the OCS
and BIR Form
0605 and return
to ONETT Team
Member
None
2 hours per
docket
None
1.9 Release to the
TP duplicate copy
of approved OCS
and the signed
BIR Form 0605 for
payment and
retain the other
documents
None
15 minutes
164
ONETT Team
Member/
Head, ONETT Team
of the concerned RDO
ONETT Team
Member of the
concerned RDO
2.Accomplish
applicable tax
returns
File and pay
tax due (time
frame of
payment will
depend on the
location
of AAB)
submitted.
Provide the same
document locator
number for both
the OCS and the
retained
documents.
2.1 Require TP to
pay the computed
taxes at the
nearest AAB or
(P100.00 Authorized RCO
Certification
of the RDO
fee and
having jurisdiction
over the property P30.00/DST
per step 1.7
and the
(a))
Certification fee
and loose
Documentary
Stamp at the
Collection Section
10 minutes
ONETT Team
Member of the
concerned RDO
Submit proof of 2.2 Receive
payment to
photocopy of
RO-OD
proof of
payments of
taxes after
verifying against
TP's copy,
together with
the copy of the
OCS.
None
15 minutes
ONETT Team
Member of the
concerned RDO
None
2.3 Record in the
ONETT Logbook
None
15 minutes
3. Receive
Claim Slip
from RO-OD
3.1 Issue Claim
Slip (CS) to TP
indicating therein
the date of
release of eCAR
None
10 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
None
3.2. Verify
payment from
Collection and
Bank
Reconciliation
None
3 working days ITS-CBR/
2 working days BCS
165
Chief, Collection
Section of the
concerned RDO
(CBR) & Batch
Control Sheet
(BCS) submitted
by AABs or
Certificate of
Payment issued
by the bank duly
signed by its teller
and
countersigned by
its authorized
official or
Revenue Official
Receipt (ROR)
Deposit Slip,
stamped
“received” by the
AAB with details
of payment
provided by the
RCO
NOTE: Payment
information are
uploaded to
the system
overnight if
paid before
cut-off,
otherwise, on
the following
day.
None
3.3 Encode the
necessary details
in the eCAR
System
None
2 hours per
eCAR
None
3.4
Generate/Print
the eCAR
None
30 minutes per
eCAR
None
3.5 Review eCAR
None
1 hour per
eCAR
166
ONETT Support Staff
of the concerned RDO
ONETT Support Staff
of the concerned RDO
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment Section
of the concerned RDO
None
3.6 Sign/ Approve
eCAR
None
4. Claim eCAR
from RO-OD
4.1 Release
None
eCAR to TP upon
presentation of
Claim Slip (CS)
TOTAL : PHP 100.00/
eCAR (Certification
fee)
PHP 30.00/
eCAR (DST)
1 hour per eCAR
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment Section
of the concerned RDO
30 minutes
ONETT Team
Member of the
concerned RDO
6 days 1 hour
35 minutes
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
167
29. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Estate of the Decedent (Without Other Tax
Liabilities/Business and Where Tax Paid is Based on the
Approved ONETT Computation Sheet)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place of domicile of the decedent at the time of his death, or if the decedent has
no legal residence in the Philippines, it shall be issued by the Revenue District Office
No. 39, South Quezon City, upon receipt of complete documentary requirements and
to be signed by the Revenue District Officer (RDO)/ Assistant Revenue District Officer
(ARDO)/ Chief, Assessment Section (CAS).
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Simple
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from estate
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements for Simple
Transactions:
 Tax Returns filed with proof of payment Taxpayer
[Revenue Official Receipt or Duly
Validated Bank Deposit Slip with
Certification from the Authorized Agent
Bank (AAB) which received the tax
payment] or Certificate of Tax Exemption;
(One (1) original copy and two (2)
photocopies)
 ONETT Computation Sheet of Tax Due
duly approved by the authorized Revenue
Officer; (One (1) original copy and two (2)
photocopies)
 Any of the following applicable document if
the person presenting is not among the
parties to the transaction: (One (1) original
copy and two (2) photocopies)
a. Notarized Special Power of Attorney;
b. Secretary's
Certificate
or
Board
Resolution;
c. Certification
from
the
Philippine
Consulate
or
Hague
Apostille
Convention (if executed abroad).
168
RCO/AAB
Concerned RDO
Transferor/Transferee
Transferor/Transferee
Philippine Consulate
CLIENT STEPS
1. Submit the
above stated
mandatory
requirements to
the Revenue
Officer (RO) of
the Assessment
Section assigned
for the day
AGENCY
ACTIONS
1. Receive and
check
completeness of
documents from
Taxpayer (TP)
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
20 minutes
ONETT Team
Member of the
concerned RDO
ONETT Team
Member of the
concerned RDO
None
1.1 Validate the
submitted
Approved ONETT
Computation Sheet
(OCS) from the
Office file. Check if
paid within the date
indicated in the
OCS. If the
payment is correct,
endorse to
Collection Section
None
None
1.2 Verify ROR
paid thru RCO or
validate the
certificate issued
by the AAB.
None
None
1.3 If the amount
paid by taxpayer
(TP) is same with
the amount
indicated in the
OCS, affix
signature in the
OCS with
“Payment Verified”.
None
5 minutes
Chief,
Collection Section
of the concerned
RDO
2. Pay
Certification fee
and loose
Documentary
2. Require TP to
pay Certification
fee (CF) and loose
Documentary
P100.00/
eCAR (Certification
fee)
30 minutes
ONETT Team
Member of the
concerned RDO
169
Chief,
2 working days
Collection
Section
–ROR/
of the concerned
1 hour –
RDO
AAB
Certification
Stamp at the
Collection
Section and
submit proof of
payment to the
RO - Officer-ofthe-Day (OD)
Stamp (DST) at the
Collection Section
P30.00/
eCAR (DST)
None
2.1 Record in the
ONETT Logbook
None
15 minutes
3. Receive Claim
Slip from RO-OD
3. Receive proof of
payment of CF and
DST, then Issue
Claim Slip (CS) to
TP indicating
therein the date of
release of eCAR
None
30 minutes
ONETT Team
Member of the
concerned RDO
None
3.1 Encode the
necessary details
in the eCAR
System
None
2 hours per
eCAR
ONETT Support
Staff of the
concerned RDO
None
3.2 Generate/Print
the eCAR
None
30 minutes per
eCAR
ONETT Support
Staff of the
concerned RDO
None
3.3 Review eCAR
None
1 hour per
eCAR
None
3.4 Sign/Approve
eCAR
None
1 hour per
eCAR
170
ONETT Team
Member of the
concerned RDO
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment
Section of the
concerned RDO
4. Claim eCAR
from RO-OD
4.1 Release eCAR
to TP upon
presentation of CS
None
TOTAL : PHP 100.00/
eCAR (Certification fee)
PHP 30.00/
eCAR (DST)
30 minutes
ONETT Team
Member of the
concerned RDO
2 days 6
hours
50 minutes
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
171
30. Processing and Issuance of Electronic Certificate Authorizing
Registration (eCAR) for Estate of the Decedent (Without Other Tax
Liabilities/Business and Where Applicant Computed its Own Tax
Due)
eCAR shall be issued by the Revenue District Office (RDO) having jurisdiction over
the place of domicile of the decedent at the time of his death, or if the decedent has
no legal residence in the Philippines, it shall be issued by the Revenue District Office
No. 39, South Quezon City, upon receipt of complete documentary requirements and
to be signed by the Revenue District Officer (RDO)/ Assistant Revenue District Officer
(ARDO)/ Chief, Assessment Section (CAS).
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Revenue District Office (RDO)
Complex
G2C - Government to Citizen
Taxpayers transferring ownership of real / personal properties
arising from estate
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements:
 Certified true copy of the Death Certificate;
(One (1) original copy and two (2)
photocopies)
 TIN of decedent and heir/s; One (1) original
copy for presentation only) (One (1) original
copy and two (2) photocopies)
 Any of the following: (One (1) original copy
and two (2) photocopies)
a) Affidavit of Self Adjudication;
b) Deed of Extra-Judicial Settlement of the
Estate, if the estate has been settled extra
judicially;
c) Court order if settled judicially;
d) Sworn Declaration of all properties of the
Estate;
 A certified copy of the schedule of partition
and the order of the court approving the same
within thirty (30) days after the promulgation
of such order, in case of judicial settlement.
(One (1) original copy and two (2)
photocopies)
 Proof of Claimed Tax Credit, if applicable;
(One (1) original copy and two (2)
photocopies)
172
Executor/Administrator/Heirs/PSA
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Regional Trial Court
Executor/Administrator/Heirs/
Regional Trial Court
Executor/Administrator/Heirs
 CPA Statement on the itemized assets of the
decedent, itemized deductions from gross
estate and the amount due if the gross value
of the estate exceeds five million pesos
(P5,000,000) for decedent’s death on or after
January 1, 2018 or two million pesos
(P2,000,000) for decedent’s death from
January 1, 1998 to December 31, 2017; (One
(1) original copy and two (2) photocopies)
 Certification of the Barangay Captain for the
claimed Family Home (If the family home is
conjugal property and does not exceed Php10
Million, the allowable deduction is one-half
(1/2) of the amount only); (One (1) original
copy and two (2) photocopies)
 Duly notarized Promissory Note for "Claims
Against the Estate" arising from Contract of
Loan; (One (1) original copy and two (2)
photocopies)
 Accounting of the proceeds of loan contracted
within three (3) years prior to death of the
decedent; (One (1) original copy and two (2)
photocopies)
 Proof of the claimed "Property Previously
Taxed"; (One (1) original copy and two (2)
photocopies)
 Proof of the claimed "Transfer for Public Use";
(One (1) original copy and two (2)
photocopies)
 Copy of Tax Debit Memo used as payment, if
applicable. (One (1) original copy and two (2)
photocopies)
Executor/Administrator/Heirs/CPA
Executor/Administrator/Heirs/Barangay
Executor/Administrator/Heirs
Executor/Administrator/Heirs/CPA
Executor/Administrator/Heirs
Executor/Administrator/Heirs
Executor/Administrator/Heirs
For Real Properties:
 Certified
true
copy/ies
of
the Registry of Deeds
Transfer/Original/Condominium Certificate/s
of Title of real property/ies (front and back
pages), if applicable; (One (1) original copy
and two (2) photocopies)
 Certified true copy of the Tax Declaration of Provincial, City or Municipal Assessor
real properties at the time of death, if
applicable; (One (1) original copy and two (2)
photocopies)
 Certificate of No Improvement issued by the Provincial, City or Municipal Assessor
Assessor's Office where declared properties
173
have no improvement. (One (1) original copy
and two (2) photocopies)
For Personal Properties:
 Certificate of Deposit/ Investment/ Indebtedness
owned by the decedent and the surviving spouse,
if applicable; (One (1) original copy and two (2)
photocopies)
 Photocopy of Certificate of Registration of
vehicles and other proofs showing the correct
value of the same, if applicable; (One (1) original
copy and two (2) photocopies)
 Proof of valuation of shares of stock at the time of
death, if applicable; (One (1) original copy and two
(2) photocopies)
a. For shares of stocks not listed/not traded Latest Audited Financial Statement of the
issuing corporation with computation of the
book value per share
b. For shares of stocks listed/traded - Price index
from the PSE/latest FMV published in the
newspaper at the time of transaction
c. For club shares - Price published in
newspapers on the transaction date or nearest
to the transaction date
 Photocopy of certificate of stocks, if applicable;
(One (1) original copy and two (2) photocopies)
Executor/Administrator/Heirs/Bank
Executor/Administrator/Heirs/LTO
Issuing Corporation
Executor/Administrator/Heirs/PSE
Executor/Administrator/Heirs
Executor/Administrator/Heirs
 Proof of valuation of other types of personal
property, if applicable. (One (1) original copy Executor/Administrator/Heirs
and two (2) photocopies)
Other
Additional
Requirements,
if
applicable:
 Special Power of Attorney (SPA), if the
person transacting/processing the transfer is Executor/Administrator/Heirs
not a party to the transaction and/or Sworn
Statement if one of the heirs is designated as
executor/administrator; (One (1) original copy
and two (2) photocopies)
 Certification from the Philippine Consulate or
Hague Apostille Convention (if executed Philippine Consulate
abroad); (One (1) original copy and two (2)
photocopies)
 Location Plan/Vicinity map if zonal value
cannot be readily determined from the Provincial, City or Municipal Assessor
documents submitted; (One (1) original copy
and two (2) photocopies)
174
 Certificate of Exemption/BIR Ruling issued by Bureau of Internal Revenue
the Commissioner of Internal Revenue or his
authorized representative, if tax exempt; (One
(1) original copy and two (2) photocopies)
 BIR-approved
request
for
installment Bureau of Internal Revenue
payment of Estate tax due; (One (1) original
copy and two (2) photocopies)
 BIR-approved request for partial disposition Bureau of Internal Revenue
of Estate; (One (1) original copy and two (2)
photocopies)
Executor/Administrator/Heirs
 Such other documents as may be required
by law/rulings/regulations/etc. (One (1)
original copy and two (2) photocopies)
AGENCY
FEES TO PROCESSIN
PERSON
CLIENT STEPS
ACTIONS
BE PAID
G TIME
RESPONSIBLE
ONETT Team
1. Receive and
None
10 minutes
1. Submit the
Member
of the
check
above stated
concerned
RDO
completeness of
documentary
documents from
requirements to
Taxpayer (TP)
the Revenue
Officer (RO) of the
Assessment
Section assigned
for the day
None
1.1 Verify TIN of
Taxpayer (TP)
None
a. If the TIN
indicated in the
Tax Return
differs from the
ITSRegistration
database or the
TIN does not
belong to the
involved
parties, refer to
CSS for
resolution.
b. If TIN is valid,
proceed to next
step after
stamping "TIN
175
10 minutes
ONETT Team
Member of the
concerned RDO
VERIFIED" on
the CDR
None
1.2 Accomplish
Checklist of
Documentary
Requirements
(CDR), based on
the submitted
documents
None
30 minutes
ONETT Team
Member of the
concerned RDO
Receive portion of
the CDR from the
RO - Officer-ofthe-Day (OD)
as proof of receipt
of the submitted
documents
1.3 Release copy
of CDR indicating
the requirements
that have been
complied with by
the TP.
None
10 minutes
ONETT Team
Member of the
concerned RDO
a. If incomplete,
return the
documents and
inform TP of the
lacking
documents.
None
1.4 If necessary,
conduct ocular
inspection per
approval of the
Head, ONETT
Team
None
1 day per
property
ONETT Team
Member of the
concerned RDO
None
1.5 Evaluate and
compute the Tax
Due using the
ONETT
Computation Sheet
(OCS)
None
1 day
ONETT Team
Member of the
concerned RDO
NOTE:
Computation of
Tax Due may
vary depending
on the number
of decedents
and number of
176
properties
included in the
transaction
None
1.6 Compare the
amount computed
per OCS and tax
paid by the
taxpayer.
a. If the same,
require TP to
pay
Certification
fee and loose
Documentary
Stamp at the
Collection
Section then
proceed to
step 3.1.
None
30 minutes
ONETT Team
Member of the
concerned RDO
P100.00/
eCAR (Certification fee)
P30.00/
eCAR (DST)
b. If not, forward
the complete
documents,
together with
OCS and BIR
Form 0605 to
the Head,
ONETT Team
for review,
then proceed
to next step.
None
1.7 Review/ Sign/
Approve the OCS
and BIR Form
0605 and return to
ONETT Team
Member.
None
2 hours per
docket
None
1.8 Release to the
TP duplicate copy
of approved OCS
and the signed BIR
Form 0605 for
None
15 minutes
177
ONETT Team
Member/
Head, ONETT Team
of the concerned RDO
ONETT Team
Member of the
concerned RDO
2. Accomplish
applicable tax
returns
File and pay tax
due (time frame of
payment will
depend on the
location
of AAB)
payment and retain
the other
documents
submitted. Provide
the same
document locator
number for both
the OCS and the
retained
documents.
2. Require TP to
pay the computed
taxes at the
nearest AAB or
Authorized RCO of
the RDO having
jurisdiction over
the property and
the Certification
fee and loose
Documentary
Stamp at the
Collection Section
10 minutes
ONETT Team
Member of the
concerned RDO
(P100.00
–
Certification fee
and
P30.00
/DST
per step
1.7 (a))
Submit proof of
2.1 Receive
payment to RO-OD photocopy of
proof of
payments of
taxes after
verifying against
TP's copy,
together with the
copy of the OCS.
None
15 minutes
ONETT Team
Member of the
concerned RDO
None
None
15 minutes
ONETT Team
Member of the
concerned RDO
3. Receive Claim
3. Issue Claim Slip
Slip from RO-OD (CS) to TP
indicating therein
the date of release
of eCAR
None
10 minutes
ONETT Team
Member of the
concerned RDO
None
None
3 working
days - ITSCBR/
2.2. Record in the
ONETT Logbook
3.1 Verify payment
from Collection and
Bank
178
Chief,
Collection Section of
the concerned RDO
Reconciliation
(CBR) & Batch
Control Sheet
(BCS) submitted by
AABs or Certificate
of Payment issued
by the bank duly
signed by its teller
and countersigned
by its authorized
official or Revenue
Official Receipt
(ROR) Deposit
Slip, stamped
“received” by the
AAB with details of
payment provided
by the RCO
2 working
days - BCS
NOTE: Payment
information are
uploaded to the
system
overnight if paid
before cut-off,
otherwise, on
the following
day.
ONETT Support Staff
of the concerned RDO
None
3.2 Encode the
necessary details
in the eCAR
System
None
2 hours per
eCAR
None
3.3 Generate/Print
the eCAR
None
30 minutes
per eCAR
ONETT Support Staff
of the concerned RDO
None
3.4 Review eCAR
None
1 hour per
eCAR
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
Assessment Section
of the concerned RDO
None
3.5 Sign/ Approve
eCAR
None
1 hour per
eCAR
Revenue District
Officer/Assistant
Revenue District
Officer/Chief,
179
Assessment Section
of the concerned RDO
4. Claim eCAR
from RO-OD
4. Release eCAR
to TP upon
presentation of
Claim Slip (CS)
TOTAL :
None
30 minutes
PHP
100.00/
eCAR (Certifica
-tion fee)
PHP
30.00/
eCAR (DST)
5 days 4
hours
11 minutes
(this
processing
time will
vary
depending
on the
number of
properties of
the
decedent)
ONETT Team
Member of the
concerned RDO
NOTES:
1. The length of time to be spent on the processing and issuance may vary depending on the system’s
availability/accessibility.
2. The total processing time indicated above is computed on a per application basis.
180
REVENUE REGION
External Services
181
1. Processing of the Request for Certificate of Employment (COE) for
Resigned/ Transferred /Retired/ Deceased Employees (Still in
Records Room of AHRMD – Active File)
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for COE of the BIR employees assigned in the
Regional and District Offices of the separated (resigned/ transferred/retired/deceased)
Bureau of Internal Revenue (BIR) employees for different purposes such employment,
clearance, retirement, and death claims.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of
Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
Administrative and Human Resource and
Management Division (AHRMD)
2. Any government issued ID of the
requesting separated BIR employee
(1 photocopy)
3. Death Certificate (for death claims
purposes) (1 photocopy)
Provided by the requesting separated BIR
employee/representative
4. 2 government issued IDs of the
authorized representative/s (1
photocopy) Note: Authorization is
included in the Request form
Provided by the requesting separated BIR
employee/representative
CLIENT STEPS
1. Submit to the
AHRMD
the duly
accomplished
request form and
complete required
attachments.
Provided by the requesting heirs
AGENCY
ACTIONS
1. Receive,
validate and
record Request
for COE
in the database.
FEES TO
BE PAID
None
182
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer
Administrative and
Human Resource
and Management
Division (AHRMD)
Personnel
Officer
AHRMD
None
1.1 Evaluate and
validate required
information to
process COE
None
1 day
None
1.2 Encode and
endorse the
request to the
Personnel Officer
None
10 minutes
None
1.3 Locate for the
201 file if;
None
None
1.3.1 still in the
Records Room
(AHRMD)
None
1 hour*
Personnel
Officer
(AHRMD)
Section Chief,
AHRMD
None
1.4 Encode,
generate and
affix initial on
COE
None
30 minutes
Personnel
Officer
(AHRMD)
None
1.5 Review and
affix initial
None
10 minutes
Section Chief,
Human Resource
Management
Section (HRMS)
None
1.6 Approve and
sign COE
None
10 minutes
Division Chief/
Asst Chief
AHRMD
None
1.7 Record
approved COE
None
10 minutes
Section Chief,
(HRMS)
2. Receive signed
COE
2. Release signed
COE
None
5 minutes
Personnel
Officer
(AHRMD)
None
1 day, 2 hours
and 20 minutes
TOTAL:
Still in records room of AHRMD
183
2. Processing of the Request for Certificate of Employment (COE) for
Resigned/ Transferred /Retired/ Deceased Employees (Already in
Records Room/ Storage Facility – Inactive File)
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for COE of the BIR employees assigned in the
Regional and District Offices of the separated (resigned/ transferred/retired/deceased)
Bureau of Internal Revenue (BIR) employees for different purposes such employment,
clearance, retirement, and death claims.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of
Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
Administrative and Human Resource and
Management Division (AHRMD)
2. Any government issued ID of the
requesting separated BIR employee
(1 photocopy)
Provided by the requesting separated BIR
employee/representative
3. Death Certificate (for death claims
purposes) (1 photocopy)
Provided by the requesting heirs
4. 2 government issued IDs of the
authorized representative/s (1 photocopy)
Note: Authorization is included in the
Request form
Provided by the requesting separated BIR
employee/representative
CLIENT STEPS
FEES TO
BE PAID
None
1. Submit to the
AHRMD
the duly
accomplished
request form and
complete required
attachments.
AGENCY
ACTIONS
1. Receive, validate
and record
Request for COE
in the database.
184
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer
Administrative and
Human Resource
and Management
Division (AHRMD)
None
1.1 Evaluate and
validate required
information to
process COE
None
1 day
Personnel
Officer
AHRMD
None
1.2 Encode and
endorse the
request to the
Personnel Officer
None
10 minutes
Section Chief
Human Resource
Management
Section (HRMS)
None
1.3 Locate for the
201 file if;
None
None
1 day*
Personnel
Officer
AHRMD
None
1.3.1 it is already
transferred to
Records Room
None
1.4 Encode,
generate and
affix initial on
COE
None
30 minutes
Personnel
Officer
AHRMD
None
1.5 Review and
affix initial
None
10 minutes
Section Chief,
HRMS
None
1.6 Approve and
sign COE
None
10 minutes
Division Chief/
Asst. Chief
AHRMD
None
1.7 Record
approved COE
None
10 minutes
Section Chief,
HRMS
2. Receive signed
COE
2. Release signed
COE
None
5 minutes
Personnel
Officer
AHRMD
TOTAL:
None
Already in Records Room/ Storage FacilityInactive File
185
2 days, 1 hours
and 20 minutes
3. Processing of Survivorship Benefits (Deceased Employees)
Processing of Survivorship benefits is required before the legal heir can claim the
survivorship benefits from the GSIS.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of
Transaction:
G2C – Government to Citizen
Who may avail:
Legal Heir/Heirs of deceased BIR Employee
CHECKLIST OF REQUIREMENTS
1. Duly accomplished Application for
Survivorship (GSIS Form No.
03102014-AFS), (2 originals)
WHERE TO SECURE
Provided by the Legal Heir/Heirs,
Blank form can be downloaded from the GSIS
website or secure from Personnel Division (PD)/
Administrative Human Resource Management
Division (AHRMD)
2.Duly accomplished Application for
Provided by the Legal Heir/Heirs,
Retirement/Separation/Life
Insurance Benefits form (GSIS Form Blank form can be downloaded from the GSIS
website or secure from Personnel Division (PD)/
No. 06302017-RET), (2 originals)
Administrative Human Resource Management
Division (AHRMD)
3.Service Record (from other
government agency/ies, if any)
(1 original)
4.BIR Service Record (1 original)
Provided by the Legal Heir/Heirs
5.National Office Clearance (1
original)
6.Ombudsman Clearance (1 original)
Provided by the Legal Heir/Heirs
7.Clearance from the Office of the
President (Presidential appointees
only) (1 original)
8.Civil Service Commission Clearance
(1 original)
Requested by the Personnel Division from the
Office of the President, if any
9.BIR ID/E-card to be surrendered to:
Provided by the Legal Heir/Heirs
Information & Records Section, Personnel Division
Provided by the Legal Heir/Heirs, secured from the
Office of the Ombudsman
Provided by the Legal Heir/Heirs, secured from the
Civil Service Commission
186
AHRMD if assigned in the Regional
Office
Personnel Division, if assigned in the
National Office
10. Death Certificate duly certified from
the Philippines Statistics Authority
(PSA) (1 original)
11. Marriage Contract duly certified
from the PSA, if any (1 original)
Provided by the Legal Heir/Heirs, secured from the
PSA
12. Certificate of No Marriage
(CENOMAR) duly certified from the
PSA, if any (1 original)
13. Birth Certificates of children of the
deceased duly certified from the
PSA, if any ( 1 original copy per
child)
14. Marriage Contract of married
daughter/s of the deceased duly
certified from the PSA, if any
(1 original copy per child)
15. Waiver of Rights (duly notarized
and signed by all legal heirs
identifying the person to
process/receive claims) (1 original)
16. Affidavit of Guardianship, if any
minor heirs (duly notarized)
(1 original)
CLIENT STEPS AGENCY
ACTIONS
Provided by the Legal Heir/Heirs, secured from the
PSA
Provided by the Legal Heir/Heirs, secured from the
PSA
Provided by the Legal Heir/Heirs, secured from the
PSA
Provided by the Legal Heir/Heirs, secured from the
PSA
Provided by the Legal Heir/Heirs
Provided by the Legal Heir/Heirs
FEES TO
BE PAID
1. Secure
checklist of
documentary
requirements
at AHRMD
1. Provide
checklist of
documentary
requirements
None
2. Submit to the
AHRMD the
complete
documents for
survivorship
benefits
2. Check and
evaluate the
correctness and
completeness of
the documents
submitted
None
187
PROCESSING
TIME
15 minutes
PERSON
RESPONSIBLE
Administrative
Officer,
Administrative and
Human Resource
and Management
Division (AHRMD)
None
a. if complete,
receive and
record
None
None
b. if incomplete,
mark needed
documents and
return all
documents for
completion
2.1 Forward the
complete
documents for
survivorship
benefits to the
Personnel
Division (upon
receipt from
heir/s)
None
None
TOTAL:
None
2 days
None
2 days and
15 minutes
Administrative
Officer,
AHRMD
Note: The total processing time may be extended, depending on the availability of the signatories.
GSIS processing time varies per claimant.
188
4. Processing and Issuance of Tax Clearance for Bidding Purposes
The Tax Clearance Certificate (for Bidding Purposes) is issued to individual/nonindividual taxpayers who intends to enter into or participate in contract with the
government in procurement of goods and services pursuant to Executive Order No.
398.
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Regional Collection Divisions/LTCED/LTD-Davao/LTD-Cebu
Simple
G2B - Government to Business
G2C – Government to Citizen
Taxpayers intending to join public bidding in procurement of goods
and
services by government agencies.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) original copy of the duly Regional Collection Divisions/LTCED/LTDaccomplished and notarized
Davao/LTD-Cebu
application form with attached
documentary stamp worth P
30.00;
2. One (1) original copy of Tax
Compliance Verification Sheet
(TCVS) issued by the Collection
Section of the Revenue District
Office (RDO) where the
individual or non-individual
taxpayer is currently and duly
registered;
Revenue District Offices (Applicable only to NonLarge Taxpayers)
3. One (1) photocopy of
Confirmation Receipt of
electronic payment made for the
certification fee worth P100.00;
Regional Collection Divisions/LTCED/LTDDavao/LTD-Cebu
4. Loose documentary stamp worth
P 30.00;
5. One (1) original copy of the
Special Power of Attorney (SPA)
or Authorization Letter signed by
the applicant with one (1)
photocopy of each valid
Identification Cards (Company ID
and any government issued ID)
189
with three (3) original specimen
signatures of both the applicant
and the authorized
representative,applicable only
to applications through an
authorized representative;
6. One (1) original copy of the
unexpired Tax Clearance
Certificate for Bidding Purposes,
applicable only to application
for renewal.
CLIENT STEPS
1. Submit
application form
together with
required
documents to the
receiving officer of
Collection Division
of Revenue
Region or
LTCED/LTDDavao/LTD-Cebu
AGENCY
ACTIONS
1. Check the
veracity and
completeness
of the
information
supplied in the
duly notarized
Application
Form and the
completeness
of the
prescribed
documentary
requirements:
FEES TO
BE PAID
P 100.00
certification
fee and
loose
documentar
y stamp
worth P
30.00 to be
attached to
Tax
Clearance
a.
One (1)
original duly
accomplishe
d and
notarized
Sworn
Application
Form signed
by the
company’s
responsible
and ranking
officer of the
entity;
190
PROCESSING
TIME
3 hours
PERSON
RESPONSIBLE
Receiving
Revenue Officer
b.
One (1)
original or
certified
photocopy of
Board
Resolution,
as shown by
a Secretary’s
Certificate of
the
minutes/cont
ents of the
said Board
Resolution;
c.
One (1)
photocopy of
any
governmentissued ID of
the
company’s
authorized
signatory and
authorized
claimant with
three (3)
original
specimen
signatures for
each
photocopy;
d.
One (1)
original
Authorization
Letter of the
claimant;
e.
Printout
of eFPs
payment
form 0605
and payment
confirmation
receipt with
191
payment
details (with
tax type MC,
ATC:
MC200)
Php100.00;
f.Loose
documentary
stamp worth
Php30.00;
g.
One (1)
original
unexpired
Tax
Clearance
Certificate for
Bidding
Purposes (if
applicable);
h.
One (1)
photocopy of
the
Certificate of
Registration
(Form 2303)
None
2. For Large
Taxpayers
request for
COTL to
ARMD and
Prosecution
Division if the
taxpayerapplicant has
any accounts
receivable/deli
nquent
accounts
cases, stopfiler cases,
pending
criminal cases.
2 hours
192
Revenue Officer
(Note: with
dependency
on the release
of reply from
ARMD and
Prosecution
Division)
For Regional
Offices
Request of
COTL to AMS
2 days
ARMD/
Prosecution
Division
None
3. Check if the
person
physically filing
the application
is duly
authorized by
the taxpayerapplicant
2 hours
Revenue Officer
None
4. Verify in the
applicable ITS
modules if the
taxpayerapplicant is
compliant with
the following
prescribed
criteria and
indicate
findings in the
evaluation
sheet:
2 minutes
Revenue Officer
a. Payment of
the current
annual
registration
fee;
2 minutes
Revenue Officer
b. Regular use
of the eFPS
in filing the
requisite tax
2 minutes
Revenue Officer
193
returns and
in paying the
taxes due
thereon;
None
c. Absence of
open “stopfiler” cases.
2 minutes
Revenue Officer
d. Not tagged
as “Cannot
Be Located”
(CBL)
taxpayer;
2 minutes
Revenue Officer
e. Absence of
any record of
delinquent
account; and
5 minutes
Revenue Officer
f. Absence of
any pending
criminal
information
filed in any
competent
court
2 minutes
Revenue Officer
5. Prepare and
Issue claim
stub to the
taxpayerapplicant using
a prenumbered
form if it / he /
she has
satisfied the
aforesaid
documentary
requirements/c
riteria,
otherwise,
issue a letter
with reason/s
indicated why
20 minutes
Revenue Officer
194
the application
could not be
accepted
None
6. Indicate in
the application
form the
assigned serial
number of the
claim stub
5 minutes
Revenue Officer
None
7. Stamp
“Received” the
application
Form
5 minutes
Revenue Officer
None
8. Forward the
entire file of
the application
to the
Revenue
OfficerEncoder
5 minutes
Revenue Officer
None
9. Encode the
details of the
applicant (e.g.,
TIN, name,
claim stub
number and
address) in the
database of
received
application and
releasing
record book
maintained for
the purpose
10 minutes
Revenue Officer
None
10. Forward
the received
application
with complete
documentary
requirements
to the
25 minutes
Revenue Officer
195
Revenue
OfficerProcessor
None
11. Verify if
applicant has
delinquent
accounts from
Accounts
Receivable
Management
Systems
(ARMS)
10 minutes
RACES
Supervisor
(for LTCED CES
Section Chief)
None
12. Encode
and print the
Tax Clearance
for Bidding
Purposes
10 minutes
Revenue Officer
None
13. Forward
the printed Tax
Clearance to
the Assistant
Division Chief
for validation,
review and
initial
10 minutes
Revenue Officer
None
14. Validate
evaluation
sheet, review
and initial
10 minutes
Asst. Div. Chief
None
15. Forward
the Tax
Clearance to
the Division
Chief
10 minutes
Asst. Div. Chief
None
16. Review the
printed Tax
Clearance
10 minutes
Division Chief
196
None
17. Approve
and sign the
Tax Clearance
5 minutes
Division Chief
None
18 Return to
the Revenue
OfficerProcessor the
signed Tax
Clearance with
all the
supporting
documents
5 minutes
Division Chief
None
19. Affix
documentary
stamp tax,
cancel the
same, and
imprint dry seal
10 minutes
Revenue Officer
20. Forward
the signed Tax
Clearance to
the Releasing
Officer
2. Present the Claim 2. Release the
Stub and receive
Tax Clearance
Tax Clearance
to the applicant
TOTAL :
10 minutes
Revenue Officer
10 minutes
Releasing
Revenue Officer
None
130.00
2 days 10 hours
and 17 minutes
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements and/or did not satisfy any
of the criteria to be eligible for the issuance of a Tax Clearance Certificate for Bidding Purposes, the application form with all the attached
documents shall be immediately returned to the taxpayer-applicant, with a checklist of the documents/criteria that it/he/she must
submit/satisfy.
2. The length of time to be spent on the verification of different criteria in the issuance of TCC from pertinent modules in the Integrated Tax
System (ITS), as well as, other stand-alone systems, may vary depending on the systems’ availability
/accessibility.
3. The total processing time indicated is computed on a per application basis and in the assumption that one or two taxpayers are being
served at any given time. This processing time is exclusive of other processes/activities that are related to the issuance of Tax Clearance but
are being undertaken after the Tax Clearance is released to the taxpayer-applicant (e.g., preparation of the List of Approved Tax Clearance,
posting thereof to the BIR website, etc.). the processing time for each and every application may be extended, depending on the volume of
the
received
applications
for
the
day
4. The processing time for each and every application may be extended, depending on the volume of the received applications.
197
5. PROCESSING OF TAX CLEARANCE CERTIFICATE
(GENERAL PURPOSE)
The DVC is a certification issued to taxpayer certifying that he/she/it is a tax compliant
and has no outstanding tax liability within the Bureau. This is issued to
individuals/corporations who have the purpose of TCC Revalidation, tax refund,
issuance of Tax Debit Memo, closing of business and accreditation of printers.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Regional Collection Division (RCD) who has jurisdiction over the
Revenue District Office (RDO) where the taxpayer is registered.
Simple
G2B- Government to Business
G2C- Government to Citizen
Taxpayer who needs the same for the following purposes:
1. PNP SOSIA;
2. Promotion/Confirmation of Appointment for Military
personnel/Government Officials (except Cabinet Members);
3. Accreditation (except importer/customs broker);
4. Collection Purposes;
5. LTFRB Requirements for renewal of Franchise;
6. Bank Loans;
7. Any other purpose
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) original copy of duly
accomplished and notarized application
form with attached documentary stamp
worth P30.00;
Concerned Regional Collection Division
2. One (1) original copy of the
authorization from the authorized officer
(for non-individual)/individual taxpayer;
3. One (1) photocopy of proof of payment
of Certification Fee and loose
documentary stamp worth P30.00;
4. One (1) original copy of Delinquency
Verification Certificate (DVC) issued by
concerned RDO-not applicable to
taxpayer-applicant who is registered as
purely compensation earner
198
CLIENT STEPS
1. Taxpayer
accomplish the
application form
including letter
request and file the
same with the
Receiving
Officer of RCD
AGENCY
ACTIONS
1. Check the
completeness of
the application
form and the
required
attachments to
the application
form.
FEES TO PROCESSING
PERSON
BE PAID
TIME
RESPONSIBLE
Receiving
P 100.00
10 minutes
Revenue Officer
Certificatio
n Fee and
P 30.00
loose
Document
ary Stamp
to be
attached
to the Tax
Clearance
Certificate
(General
Purpose)
None
1.1. Check if the
person physically
filing the
application is duly
authorized by the
concerned
taxpayerapplicant
(applicable only in
cases where the
filer is a nonindividual or a
person other than
the individual
taxpayerapplicant).
3 minutes
None
1.2. Check from
the ITSREG/eTIS-TRS if
the applicant is
registered and
under its
jurisdiction.
Otherwise,
application should
not be received
and instruct the
taxpayer to
4 hours
199
Receiving
Revenue Officer
Receiving
Revenue Officer
register and/or
proceed to the
Office having
jurisdiction over
the said applicant.
(Note: with
dependency on
the
availability/access
ibility of the
system)
None
1.3. Indicate the
control number in
the application
form and encode
in the database
10 minutes
Receiving
Revenue Officer
None
1.4. Forward the
application,
together with the
complete
attachments, to
the verifier.
5 minutes
Receiving
Revenue Officer
None
1.5. Validate
authenticity of the
submitted DVC
from the
RDO/verify if the
applicant has no
record of tax
liabilities, both
from the Accounts
Receivable
Management
System (if
applicable) and
the manuallymaintained
database / record
of inventory.
30 minutes
None
1.6. Request for
certificate of no
4 hours
200
Verifier
Verifier
pending criminal
information filed
at any competent
court from Legal
Division.
(Note: with
dependency on
the release of
reply from Legal
Division)
None
1.7. Transmit the
application to the
processor,
whether or not the
taxpayerapplicant satisfied
the prescribed
criteria.
5 minutes
Verifier
None
1.8. Prepare the
Tax Clearance
15 minutes
Processor
None
1.9. Forward the
prepared Tax
Clearance to the
verifier for his/her
review.
5 minutes
Processor
None
1.10. Review the
prepared Tax
Clearance and
affix initial
thereon.
10 minutes
Verifier
None
1.11. Forward the
Tax Clearance or
Letter of denial to
the Head of Office
for approval/
signature.
5 minutes
Verifier
None
1.11.
Approve/sign the
Tax Clearance.
10 minutes
Head of Office
201
None
1.12. Forward the
Tax Clearance to
the Releasing
Officer.
5 minutes
None
1.13. Affix the
documentary
stamp tax and
imprint seal, if
any.
2. Release the
Tax Clearance
Certificate or
Letter of Denial to
the
taxpayer/applicant
or his authorized
person.
10 minutes
2. Receive Tax
Clearance Certificate
for General Purpose
TOTAL :
10 minutes
P130
Head of Office
Releasing Officer
Releasing Officer
10 hours and 13 minutes
NOTES:
1. The length of time to be spent on the validation of RDO’s verification slip and the verification if taxpayerapplicant has no outstanding tax liabilities may vary depending on the ARMS’ availability/accessibility;
2. The total processing time indicated above is computed on a per application basis and in the assumption that
one or two taxpayers are being served at any given time. The same may be extended depending on the volume
of the received applications for the day.
202
6. Processing of the Request for Service Record (SR) for Resigned/
Transferred /Retired/ Deceased Employees (records Still in the
Records Room of AHRMD- Active File)
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for SR of the separated (resigned/
transferred/retired/deceased) Bureau of Internal Revenue (BIR) employee for different
purposes such as employment, clearance, retirement, and death claims.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
Administrative and Human Resource and
Management Division (AHRMD)
2. ID of the requesting separated BIR
employee (1 photocopy)
Provided by the requesting separated BIR
employee
3. Death Certificate (for death claims
purposes) (1 photocopy)
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
CLIENT STEPS
AGENCY
ACTIONS
1. Submit to the
1. Receive,
AHRMD the duly
validate and
accomplished
record
request form and
Request for
complete required
COE
attachments.
in the
database.
Provided by the requesting heirs
None
Provided by the requesting separated BIR
employee/representative
1.1 Evaluate
and validate
required
203
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
1 day
PERSON
RESPONSIBLE
Receiving Officer,
Administrative and
Human Resource
and Management
Division (AHRMD)
Personnel Officer,
Compensation and
Benefits
Section (CBS)
information to
process SR
None
None
None
1.2 Encode and
endorse the
request to the
Personnel
Officer
None
10 minutes
1.3 Locate for
the 201 file,
if:
None
1 hour
Personnel
Officer
AHRMD
1.3.1. still in
the Records
Room
(AHRMD)
None
30 minutes
Personnel
Officer
AHRMD
Section Chief,
Information and
Records Section
(IRS)
None
1.4 Encode,
generate and
affix initial on
SR
None
1.5 Review and
affix initial
None
30 minutes
None
1.6 Approve and
sign SR
None
30 minutes
None
1.7 Record
Approved SR
None
10 minutes
Section Chief,
HRMS
2. Receive signed
SR
2. Release
signed SR
None
10 minutes
Releasing Officer
AHRMD
None
1 day, 3 hours
and 5 minutes
TOTAL:
Still in the Records Room of AHRMD
204
None
Section Chief,
Human Resource
Management
Section (HRMS)
Division Chief/
Asst. Chief
AHRMD
7. Processing of the Request for Service Record (SR) for Resigned/
Transferred /Retired/ Deceased Employees (Records already in the
Records Room/ Storage Facility – Inactive File)
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for SR of the separated (resigned/
transferred/retired/deceased) Bureau of Internal Revenue (BIR) employee for different
purposes such as employment, clearance, retirement, and death claims.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
Administrative and Human Resource and
Management Division (AHRMD)
2. ID of the requesting separated BIR
employee (1 photocopy)
Provided by the requesting separated BIR
employee
3. Death Certificate (for death claims
purposes) (1 photocopy)
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
CLIENT STEPS
AGENCY
ACTIONS
1. Submit to the
1. Receive,
AHRMD the duly
validate and
accomplished request
record
form and complete
Request for
required attachments.
COE
in the
database.
Provided by the requesting heirs
None
Provided by the requesting separated BIR
employee/representative
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
1 day
1.1 Evaluate
and validate
required
205
PERSON
RESPONSIBLE
Receiving Officer,
Administrative and
Human Resource
and Management
Division (AHRMD)
Personnel Officer,
Compensation and
Benefits
Section (CBS)
information to
process SR
None
1.2 Encode and
endorse the
request to the
Personnel
Officer
None
None
1.3 Locate for
the 201 file, if:
None
None
1.3.1 it is
already
transferred to
Records Room
None
10 minutes
Section Chief,
Information and
Records
Section(IRS)
1 day
Personnel
Officer
AHRMD
None
1.4 Encode,
generate and
affix initial on
SR
None
30 minutes
Personnel
Officer
AHRMD
None
1.5 Review and
affix initial
None
30 minutes
Section Chief,
Human Resource
Management
Section (HRMS)
None
1.6 Approve and
sign SR
None
30 minutes
Division Chief/
Asst. Chief
AHRMD
None
1.7 Record
Approved SR
None
10 minutes
Section Chief,
HRMS
2. Receive signed
SR
2. Release
signed SR
None
10 minutes
Releasing Officer
AHRMD
TOTAL:
Records already in the
Records Room/ Storage Facility –
Inactive File
None 2 days, 2 hours
and 5 minutes
206
REGIONAL OFFICE
Internal Services
207
1. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of Internal
Revenue-REGIONAL Office to support their professional/career growth in the BIR.
Office or Division: Regional Director (RD)
Classification:
Simple
Type of
G2G – Government to Government (employee or official)
Transaction:
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
None
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Admin Officer-RD
1. ARD releases the 1. Receive
None
following
documents
documents to RD
reviewed and
for review, initial
initialed by
and signature
ARD
None
2. Review and
sign the Notice
of Meeting
None
1 day
RD
None
3. Review and
sign the
Detailed
Evaluation
Report on the
successful
applicant/s
and
memorandum
to all
applicant/s
who are not
approved or
selected.
None
1 day
RD
TOTAL :
None
2 days
208
2. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program applications
that may be requested by officials and employees of the Bureau of Internal RevenueREGIONAL Office to support their professional/career growth in the BIR.
Office or Division: Assistant Regional Director (ARD)
Classification:
Simple
Type of
G2G – Government to Government (employee or official)
Transaction:
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
CLIENT STEPS
1. AHRMD
releases the
following
documents to
ARD for review
and initial
None
AGENCY
ACTIONS
1. Receive
documents
prepared by
AHRMD
FEES TO
BE PAID
None
PROCESSING
TIME
Admin Officer-ARD
None
2. Review and
affix initials to
Notice of
Meeting
None
1 day
None
3. Review and
affix initials to
Detailed
Evaluation
Report on the
successful
applicant/s
and
memorandum
to all
applicant/s
who are not
approved or
selected.
None
1 day
209
PERSON
RESPONSIBLE
ARD
ARD
None
4. Review and
sign the
memorandum
to the applicant
on the
submission of
posttraining/event
report.
None
1 day
None
3 days
Transmit to RD.
TOTAL:
210
ARD
3. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of Internal
Revenue-REGIONAL OFFICE to support their professional/career growth in the BIR.
Office or Division: Regional Personnel Development Committee (PDC)
Classification:
Simple
Type of
G2G – Government to Government (employee or official)
Transaction:
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
None
CLIENT STEPS
1. AHRMD prepares
attendance sheet
and call up the
members of the
REGIONAL
Personnel
Development
Committee for the
scheduled
deliberation
None
AGENCY
ACTIONS
1. Deliberate en
banc on the
applicants'
qualifications
FEES TO
BE PAID
None
2. Choose the
most qualified
who may
participate in
the local
learning and
development
programs
including
scholarships
None
TOTAL :
None
211
PROCESSING
TIME
2 hours
2 hours
PERSON
RESPONSIBLE
Personnel
Development
Committee (PDC)
Members
4. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of Internal
Revenue- Regional Office to support their professional/career growth in the BIR.
Office or Division:
Administrative and Human Resource Management Division
(AHRMD)
Classification:
Complex
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Invitation Letter published thru
AHRMD
Training Issuance
2. Training and Development
AHRMD
Registration Form print out completed
and signed by the immediate supervisor
3. Endorsement Letter signed by the
Head of office concerned
concerned Division Chief and Regional
Director
4. Statement of the applicant’s Actual
Head of office concerned
Duties and Responsibilities signed by
the concerned Head of Office
5. A copy of the applicant's Updated
Chief, AHRMD
Service Record duly signed by the
Chief, AHRMD
6. Certificate of No Pending Criminal
Regional Investigation Division
and/or Administrative case
7. Application letter that
Employee concerned
comprehensively describes motivation to
participate or Letter of Intent indicating
the financial terms to be provided by
either self or sponsor signed by the
applicant
8. Certificate of Training signed by
Chief, AHRMD
ADDITIONAL REQUIREMENT/S FOR
THE OFFICIAL NOMINEE/S AFTER
DELIBERATION
1. Latest Personal Data Sheet with
picture attached (if applicable)
AHRMD
WHERE TO SECURE
Employee concerned
2. Approved Request for Funding with all Employee concerned
the details (if funded by BIR)
212
ADDITIONAL REQUIREMENT/S
AFTER TRAINING
1. Post-training/event report (within one
(1) calendar month after the
training/event)
WHERE TO SECURE
Employee concerned
FEES
TO BE
PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
1. Publish the
letter of
invitation for
learning and
development
programs
including
scholarship
programs.
2. Fill out the Training 2. Provide the
and Development
applicant/s with
Registration Form
copy of the
available at the BIR Training and
outlook or
Development
information desk of Registration
the AHRMD as well Form and
as the checklist of
checklist of
requirements.
requirements.
3. Submit the
3.
accomplished Training Receive/Deny
and Development
acceptance of
Registration Form
required
together with the
documents
completed documentary based on the
requirements listed in
correctness and
the above checklist to
completeness.
AHRMD for evaluation.
None
2 days
Admin. Officer
AHRMD
None
15 minutes
Admin. Officer
AHRMD
None
1 hour
Admin. Officer
AHRMD
None
None
2 hours
Admin. Officer
AHRMD
CLIENT STEPS
AGENCY
ACTIONS
PRE-DELIBERATION
1. None
3.1. Prepare the
Matrix of
Nominees
indicating the
list of qualified
applicants
who passed
213
None
None
None
None
None
None
None
DELIBERATION
None
the initial
screening.
3.2. Review,
initial and sign
the matrix of
nominees.
3.3. Schedule a
Regional
Personnel
Development
Committee
(PDC)
deliberation
and prepare a
Notice of
Meeting.
3.4. Review and
initial the
Notice of
Meeting.
3.5. Review and
initial the
Notice of
Meeting.
3.6. Review and
sign the
Notice of
Meeting.
3.7. Distribute
to the
members of
the PDC a
copy of the
signed Notice
of Meeting
3.8. Prepare
attendance
sheet for the
PDC
deliberation
3.9. Deliberate
en banc on
the applicants'
qualifications
214
None
2 hours
Section Chief/Asst.
Chief/Division Chief
AHRMD
None
15 minutes
Admin. Officer
AHRMD
None
1 day
(paused-clock)
Section Chief/Asst.
Chief/Division Chief
AHRMD
1 day*
Asst. Regional
Director
1 day*
Regional Director
None
15 minutes
Admin. Officer
AHRMD
None
15 minutes
Admin. Officer
AHRMD
None
2 hours*
(paused clock)
Personnel
Development
Committee Members
and HRS,
AHRMD
and choose
the most
qualified who
may
participate in
the local
learning and
development
programs
including
scholarships.
POST-DELIBERATION & PREPARATION OF TRAINING DOCUMENTS
Admin. Officer
None
3.10. Prepare
None
3 hours
HRS,
the
AHRMD
Detailed
Evaluation
Report on the
successful
applicant/s and
memorandum
to all
applicant/s who
are not
approved or
selected.
Section Chief/Asst.
None
3.11. Review
None
1 day
Chief/Division Chief
and sign the
AHRMD
Detailed
Evaluation
Report on the
successful
applicant/s
and
memorandum
to all
applicant/s
who are not
approved or
selected.
Asst. Regional
None
3.12. Review
None
1 day*
Director
and sign the
(paused-clock)
Detailed
Evaluation
Report on the
successful
applicant/s
215
None
4. Receive and
acknowledge
information from
AHRMD on the
acceptance in
selection of the
official nominee/s
5. Submit the
additional
requirements to
AHRMD, if applicable
and
memorandum
to all
applicant/s
who are not
approved or
selected.
3.13. Review
and sign the
Detailed
Evaluation
Report on the
successful
applicant/s
and
memorandum
to all
applicant/s
who are not
approved or
selected.
4. Once the
Detailed
Evaluation
Report has
been signed
by the RD –
Chairperson
of the PDC,
notify
applicants thru
phone call, email or mail of
their selection
in the list and
provide the
additional
requirement/s
checklist.
5.
Receive/Deny
acceptance of
required
additional
requirements
based on
216
None
1 day*
(paused-clock)
Regional Director
None
15 minutes
Admin. Officer
AHRMD
None
1 hour
Admin. Officer
AHRMD
correctness
and
completeness.
6. Claim the
6. Release the
approved/signed
approved/
original copy of the
signed original
Detailed Evaluation
copy of the
Report from AHRMD
Detailed
and proceed to the
Evaluation
Finance Division for
Report to the
the processing of the
applicant/s for
request for funding.
the processing
of the request
The following
for funding.
documents shall be
attached to the
request for funding:
a. Approved/ signed
copy of the Detailed
Evaluation Report
b. Approved Project
Procurement
Management Plan
c. Invitation Letter
None
6.1. Forward to
the AHRMD a
photocopy of
the approved/
signed
Detailed
Evaluation
Report for the
preparation of
the Regional
Revenue
Special Order.
7. Once the request for 7. AHRMD
funding has been
shall then
approved, submit the
receive the
approved/signed
photocopy of
request for funding to
the approved/
AHRMD
signed Detailed
for preparation of the
Evaluation
Regional Revenue
Report and
Special Order (RRSO) request for
funding for the
217
None
15 minutes
Admin. Officer
AHRMD
None
15 minutes
Admin. Officer
HRS,
AHRMD
None
15 minutes
Admin. Officer
AHRMD
preparation of
the RRSO.
8. The signed RRSO
8. AHRMD
shall be claimed at the
shall release
AHRMD. The applicant to applicant/s
will then sign the
the signed
logbook upon
photocopy of
releasing.
RRSO.
None
8.1. Encode in
the training/
scholarship
database the
details of the
applicant/s
who will
attend the
particular
training or
development
program.
POST-TRAINING
8.2. Prepare a
memorandum
to the
applicant on
the
submission of
posttraining/event
report.
8.3. Review and
initial the
memorandum
to the
applicant on
the
submission of
posttraining/event
report.
8.4. Review and
sign the
memorandum
to the
applicant on
the
218
None
27 minutes*
(paused-clock)
AHRMD
None
15 minutes
Admin. Officer
AHRMD
None
4 hours
Admin. Officer
AHRMD
None
1 day
Section Chief/Asst.
Chief/Division Chief
AHRMD
None
1 day*
(paused-clock)
ARD/ RD
9. Receive the
memorandum on the
submission of posttraining/event report.
10. Submit the posttraining/event report
to the Office of the
Commissioner thru
the Human Resource
Development Service
with one (1) calendar
month after attending
the training/event
None
submission of
posttraining/event
report.
9. Release the
memorandum
to the
applicant on
the
submission of
posttraining/event
report.
10. Receive and
file the posttraining/event
report from
the applicant
within one (1)
calendar
month after
the
training/event.
10.1. Monitor
the service
contract
obligation thru
the signing of
clearances
TOTAL:
None
15 minutes
Admin. Officer
AHRMD
None
15 minutes
Admin. Officer
AHRMD
None
As they come
Admin. Officer
AHRMD
None
12 days, 2
hours and 12
minutes
Note: *Time is dependent on the availability of signatories.
219
NATIONAL OFFICE
External Services
220
1. Processing of Request for Permit to Buy/Sell/Commingle/Transfer
Bioethanol Fuel
Manufacturers/Importers of Petroleum Products are required to secure for Permit to
Buy/Sell/Commingle/Transfer Bioethanol Fuel to monitor raw materials used and the
biofuel produced and for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Excise LT Regulatory Division (ELTRD)
Simple
G2B – Government to Business,
G2C – Government to Citizen
Taxpayers requesting for permit to buy/sell/commingle/transfer
bioethanol fuel
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Permit to
To be supplied by the taxpayer.
Buy/Sell/Commingle/Transfer Bioethanol
Fuel [One (1) original copy]
2. For Buy/Sell Bioethanol Fuel, Request Buyer and Seller of Bioethanol Fuel.
Letter from both Buyer & Seller and
attached Purchase Order [One (1) original
copy]
3. For Commingle,Request Letter From
To be supplied by the taxpayer.
All the Companies Involved. [One (1)
original copy]
FEES
AGENCY
PROCESSING
PERSON
CLIENT STEPS
TO BE
ACTIONS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
ELTRD
for Permit to
application and
Buy/Sell/Commingle supporting
/Transfer Bioethanol documents to
Fuel at Petroleum
determine the
and Automobile
completeness of
Section (PAS),
documentary
ELTRD Rm. 102,
requirements
BIR National Office
submitted by
Bldg., Diliman, Q.C. taxpayer
None
1.1. Receive
application if
documents are
complete
None
1 minute
None
1.2. Record
Application in
None
2 minutes
221
Revenue Officer
ELTRD
Revenue Officer
ELTRD
database and
assign routing slip.
None
1.3. Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip.
None
1 minute
Revenue Officer
ELTRD
None
1.4. Endorse
application to the
assigned Officer
1.5. Prepare
Revenue Officer’s
Report and Permit
and supporting
documents
None
2 minutes
Section Chief
ELTRD
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
Chief and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officer’s
Report, Permit and
supporting
documents
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorsement
the same to
Assistant Division
and affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review
Revenue Officer’s
Report, Permit and
supporting
documents
None
15 minutes
None
1.10. Endorse the
same to Division
None
1 minute
None
222
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Chief and affix
initial on routing
slip
None
1.11. Review
Revenue Office’s
Report, Permit and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.12. Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group and
affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue Office’s
Report, Permit and
supporting
documents
None
30 minutes
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14. Endorse the
same to Assistant
Commissioner and
affix initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15. Review
Revenue Officer’s
Report, Permit and
supporting
documents and
Approve Permit
None
30 minutes
Assistant
Commissioner
LTS
None
1.16. Transmit
back the Approved
Permit
None
1 minute
None
1.17. Assign
Permit Number for
database
None
2 minutes
223
Assistant
Commissioner
LTS
Revenue Officer
ELTRD
2. Receive Permit
2. Release Permit
to Taxpayer
2 minutes
TOTAL :
224
None
2 hours and
46 minutes
Revenue Officer
ELTRD
2. Processing of Request for Permit to Import Anhydrous Ethanol
Manufacturers/Importers of Petroleum Products are required to secure for Permit to
Import Anhydrous Ethanol to monitor raw materials used and the biofuel produced and
for uniform reporting requirements and effective monitoring purposes.
Office or Division: Excise LT Regulatory Division (ELTRD)
Classification:
Simple
Type of
G2B – Government to Business
Transaction:
Who may avail:
Taxpayers requesting for Importation of Anhydrous Ethanol
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.Request Letter for Permit to Import
To be supplied by the taxpayer.
Anhydrous Ethanol [One (1) original copy]
2.Bill of Lading. [One (1) Photocopy]
Freight Courier
3. Packing List [One (1) Photocopy]
Supplier of imported article
4. Commercial Invoice[One (1)
Photocopy]
Supplier of imported article
AGENCY
ACTIONS
1. Pre-screen
application and
supporting
documents to
determine the
completeness of
documentary
requirements
submitted by
taxpayer
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
ELTRD
None
1.1. Receive
application if the
documents are
complete
None
1 minute
Revenue Officer
ELTRD
None
1.2. Record
Application in
database and
assign routing slip
None
2 minutes
CLIENT STEPS
1. File application
Request for Permit
to Import Anhydrous
Ethanol at
Petroleum and
Automobile Section
(PAS), ELTRD
225
Revenue Officer
ELTRD
Revenue Officer
ELTRD
None
1.3 Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip.
None
1 minute
None
1.4. Endorse
application to the
assigned Officer
1.5. Prepare
Revenue Officer’s
Report and Permit
None
2 minutes
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
Chief and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officers
Report, Permit,
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorsement
the same to
Assistant Division
Chief and affix
initial on routing
slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review
Revenue Office’s
Report, Permit,
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.10. Endorse the
same to Division
Chief for approval
and affix initial on
routing slip
None
1 minute
None
1.11. Review
Revenue Office’s
Report and
Approve Permit
None
15 minutes
None
226
Section Chief
ELTRD
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
None
2. Receive Permit
1.12. Assign
Permit Number for
database
2. Release Permit
to Taxpayer
TOTAL :
227
None
2 minutes
None
2 minutes
None
1 hour and 43
minutes
Revenue Officer
ELTRD
Revenue Officer
ELTRD
3. Processing of Request for Permit to Import Jet A-1 Fuel
Importers of tax free Jet A-1 Fuel are required to secure for Permit to Import for
uniform reporting requirements and effective monitoring purposes.
Office or Division: Excise LT Regulatory Division (ELTRD)
Classification:
Simple
Type of
G2B – Government to Business
Transaction:
Who may avail:
Taxpayers requesting for Importation of Jet A-1 Fuel
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Permit to Import Jet
To be supplied by the taxpayer.
A-1 Fuel [One (1) original copy]
2.Commercial Invoice [One (1) original
Supplier of imported article
copy]
3. Endorsement Letter [One (1) original
Department of Energy
copy]
4. Bill Of Lading [One (1) original copy]
Freight Courier
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
ELTRD
Request for Permit
application and
to Import Jet A-1
supporting
Fuel at Petroleum
documents to
and Automobile
determine the
Section (PAS),
completeness of
ELTRD
documentary
requirements
submitted by
taxpayer
None
1.1. Receive
application if the
documents are
complete
None
1 minute
None
1.2. Record
Application in
database and
assign routing slip.
None
2 minutes
None
1.3. Endorse
application to the
Section Chief for
assignment to
Revenue Officer
None
1 minute
228
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Revenue Officer
ELTRD
and affix initial on
routing slip.
None
1.4. Endorse
application to the
assigned Officer
None
2 minutes
Section Chief
ELTRD
None
1.5. Prepare
Revenue Officer’s
Report and Permit
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
Chief and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officers
Report, Permit and
supporting
documents
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorse the
same to Assistant
Division and affix
initial on routing
slip
None
1 minute
None
1.9. Review
Revenue Officer’s
Report, Permit and
supporting
documents
None
15 minutes
None
1.10. Endorse the
same to Division
Chief and affix
initial on routing
slip
None
1 minute
None
1.11. Review
Revenue Officer’s
Report, Permit and
supporting
documents and
None
15 minutes
229
Section Chief
ELTRD
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
Approve Permit
None
2. Receive Permit
1.12. Assign Permit
Number for
database
2. Release Permit
to Taxpayer
None
2 minutes
Revenue Officer
ELTRD
None
2 minutes
Revenue Officer
ELTRD
TOTAL :
None
1 hour and 43
minutes
230
4. Processing of Request for Disposal of Contaminated Petroleum
Products/ Backloading of Off-specs Petroleum Products
Manufacturers/Importers of Petroleum Products are required to secure for Permit to
Dispose/Backload for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise LT Regulatory Division (ELTRD)
Simple
G2B – Government to Business
Taxpayers requesting for Disposal of Contaminated Petroleum
Products/ Backloading of Off-specs Petroleum Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Disposal of
To be supplied by the taxpayer.
Contaminated Petroleum Products/
Backloading of Off-specs Petroleum
Products [One (1) original copy]
2. Laboratory Report On Ascertaining the Taxpayer’s Laboratory Department
Contamination of the Subject Product or
as to the Reason why the Subject
Petroleum Product is being classified as
Off-spec [One (1) photocopy]
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application for
1. Pre-screen
None
10 minutes
ELTRD
Disposal of
application and
Contaminated
supporting
Petroleum Products/
documents to
Backloading of Offdetermine the
specs Petroleum
completeness of
Products at Petroleum documentary
and Automobile
requirements
Section (PAS), ELTRD submitted by
taxpayer
None
1.1. Receive
application if
documents are
complete
None
1 minute
None
1.2. Record
Application in
database and
assign routing
slip.
None
2 minutes
231
Revenue Officer
ELTRD
Revenue Officer
ELTRD
None
1.3. Endorse
application to
the Section
Chief for
assignment to
Revenue Officer
and affix initial
on routing slip.
None
1 minute
None
1.4. Endorse
application to
the assigned
Officer
None
2 minutes
None
1.5. Prepare
Revenue
Officer’s Report
and Permit
None
30 minutes
None
1.6. Endorse
the same to
Section Chief
and affix initial
on routing slip
None
1 minute
None
1.7. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
20 minutes
None
1.8.
Endorsement
the same to
Assistant
Division Chief
and affix initial
on routing slip
None
1 minute
None
1.9. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
15 minutes
232
Revenue Officer
ELTRD
Section Chief
ELTRD
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Section Chief
ELTRD
Section Chief
ELTRD
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
None
1.10. Endorse
the same to
Division Chief
and affix initial
on routing slip
None
1 minute
None
1.11. Review
Revenue
Office’s Report,
Permit and
supporting
documents
None
15 minutes
None
1.12. Endorse
the same to
Head Revenue
Executive
Assistant, LTExcise Group
and affix initial
on routing slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
4 hours
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14. Endorse
the same to
Assistant
Commissioner
and affix initial
on routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15. Review
Revenue
Office’s Report
and supporting
documents and
Approve Permit
None
4 hours
Assistant
Commissioner
LTS
None
1.16. Transmit
back the
approved
None
1 minute
Assistant
Commissioner
LTS
233
Division Chief
ELTRD
Revenue
Officer’s Report,
Permit and
supporting
documents
None
1.17. Assign
Permit Number
for database
None
2. Receive Permit
2. Release
Permit to
Taxpayer
TOTAL:
234
None
2 minutes
Revenue Officer
ELTRD
2 minutes
Revenue Officer
ELTRD
1 day, 1 hour
and 46
minutes
5. Processing for Request for Conversion of Tanks
Manufacturers/Importers of Petroleum Products are required to secure for Permit to
Convert Product Content of Storage Tanks for effective monitoring purposes.
Office or Division:
Excise LT Regulatory Division (ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers requesting for Conversion Of Tanks
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Conversion of Tanks To be supplied by the taxpayer.
[One (1) original copy]
2. Original Permit (covering tank for
conversion) [One (1) photocopy]
To be supplied by the taxpayer.
3. Latest Issued Permit [One (1)
photocopy]
To be supplied by the taxpayer.
AGENCY
ACTIONS
1. File application for
1. Pre-screen
Conversion of Tanks at application and
Petroleum and
supporting
Automobile Section
documents to
(PAS), ELTRD
determine the
completeness of
documentary
requirements
submitted by
taxpayer
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
ELTRD
CLIENT STEPS
None
1.1. Receive
application if the
documents are
complete
None
1 minute
None
1.2. Record
Application in
database and
assign routing
slip.
None
2 minutes
None
1.3. Endorse
application to
the Section
None
1 minute
235
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Chief for
assignment to
Revenue Officer
and affix initial
on routing slip.
None
1.4. Endorse
application to
the assigned
Officer
None
2 minutes
None
1.5. Prepare
Revenue
Officer’s Report
and Permit and
supporting
documents
None
30 minutes
None
1.6. Endorse
the same to
Section Chief
and affix initial
on routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue
Officers Report,
Permit and
supporting
documents
None
20 minutes
Section Chief
ELTRD
None
1.8.
Endorsement
the same to
Assistant
Division chief
and affix initial
on routing slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
15 minutes
236
Section Chief
ELTRD
Revenue Officer
ELTRD
Assistant Division
Chief
ELTRD
None
1.10. Endorse
the same to
Division Chief
and affix initial
on routing slip
None
1 minute
None
1.11. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
15 minutes
None
1.12. Endorse
the same to
Head Revenue
Executive
Assistant, LTExcise Group
and affix initial
on routing slip
None
1 minute
None
1.13. Review
Revenue
Officer’s Report,
Permit and
supporting
documents
None
1 day
None
1.14. Endorse
the same to
Assistant
Commissioner
and affix initial
on routing slip
None
1 minute
None
1.15. Review
supporting
documents and
Approve Permit
None
1 day
None
1.16. Transmit
back the
approved Permit
None
1 minute
237
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Assistant
Commissioner
LTS
Assistant
Commissioner
LTS
None
2. Receive Permit
1.17. Assign
Permit Number
for database
2. Release
Permit to
Taxpayer
TOTAL :
238
None
2 minutes
None
2 minutes
None
2 days, 1 hour
and 46
minutes
Revenue Officer
ELTRD
Revenue Officer
ELTRD
6. Processing of Authority to Release Imported Goods (ATRIG) on
Automobiles
Importers of Automobiles are required to apply for an ATRIG before the release
thereof from customs custody to determine proper tax classification and applicable
excise tax rate of the imported product.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Importers of Automobiles
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
BASIC REQUIREMENTS:
1. Philippine National Single Window
1. Duly Notarized Application Form and
(PNSW) thru nsw.gov.ph
affix two (2) pieces documentary stamps
[One (1) Original Copy]
2. Supplier
2. Bill of lading [One (1) Photocopy]
3. Supplier
3. Commercial Invoice [One (1) Photocopy]
4. Supplier
4. Packing List [One (1) Photocopy]
5. Bureau of Customs
5. Import Entry and Internal Revenue
Declaration/ Single Administrative
Document [One (1) Photocopy]
A. FOR SALE
1. Manufacturer/Importer
Updated Manufacturer’s/Importer’s
Sworn Statement [One (1)
Photocopy]
2. List of Chassis and Engine Numbers
(Annex A) [One (1) Photocopy]
3. Affidavit of Undertaking [One (1)
Original copy]
4. Certificate of Conformity
(COC)/Certificate of Non Conformity
(CNC) for Hybrid and Purely Electric
Vehicles [One (1) Photocopy]
B. PERSONAL USE
1.
B.1. BRAND NEW/USED CAR
(returning residence)
1. Affidavit of First and Last Importation )
[One (1) original copy]
239
2. Importer
3. Importer
4. Department of Environment and
Natural Resources (DENR)
1. Importer
2. BOC Car Evaluation System
(Breakdown Computation of Duties &
Taxes) [One (1) original copy]
3. Latest Income Tax Return [One (1)
Photocopy]
4. Joint Undertaking (Importer & Broker)
[One (1) Photocopy]
5. Certification from Bureau of Import
Service [One (1) Photocopy]
6. BOC Indorsements [One (1)
Photocopy]
7. VIN List[One (1) Photocopy]
8. Passport [One (1) Photocopy]
9. Title of Ownership [One (1)
Photocopy]
B.2. LOCAL
PURCHASE/VOLUNTARY
PAYMENT (USED CAR)
1. BOC Indorsements [One (1)
Photocopy]
2. DOF Indorsement [One (1)
Photocopy]
3. LTO Certificate of Registration
[One (1) Photocopy]
4. Official receipt [One (1)
Photocopy]
5. Income Tax Return [One (1)
Photocopy]
6. Stencil of Chassis No. &
Engine No. [One (1) Original
copy]
7. Informal Import Declaration &
Entry [One (1) Photocopy]
8. Deed of Absolute Sale [One
(1) Photocopy]
9. VIN List [One (1) Photocopy]
10. Photo/Picture of Vehicle[One
(1) Photocopy]
CLIENT
STEPS
1. File
application of
Authority to
AGENCY ACTIONS
1.1 Pre-screen application
and supporting documents
to determine the
240
2. BOC
3. Importer
4. Importer/Broker
5. BIS
6. BOC
7. Importer
8. Importer
9. Importer
1. BOC
2. DOF
3. LTO
4. Importer
5. Importer
6. Importer
7. BOC
8. Importer
9. Importer
10. Importer
FEES
TO BE
PAID
None
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
ELTRD
Release
Imported
Goods
(ATRIG) on
Automobiles
at Petroleum
and
Automobile
Section
(PAS),
ELTRD
completeness of
documentary requirements
submitted by taxpayers and
check if the importer is
registered with the BIR with
appropriate Permit to Import
None
1.2. Receive application if
None
the documents are complete
1 minute
None
1.3. Record Application in
Database and assign
Document Locator Number
(DLN) and Office Control
number (OCN) and endorse
the same to Section Chief
for assignment to Revenue
Officer and affix initial on
routing slip
None
3 minutes
None
1.4. Assign application to
Revenue Officer and affix
initial on routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5. Evaluate the submitted
documentary requirements
to determine whether or not
the application requires any
of the following:
None
10 minutes
Revenue Officer
ELTRD
None
16 minutes
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Revenue Officer
ELTRD
a. Conduct ocular
inspection
None
1.6. Compute The Excise
Tax Due, if applicable then
Thru PNSW, process the
ATRIG application (Process
1) and endorse the same to
Section Chief and affix initial
on routing slip
241
None
1.7. Review and process
ATRIG application and
supporting documents
based on the
recommendation of
Revenue Officer and Print a
copy of ATRIG and
computation (Process 2)
None
15 minutes
Section Chief
ELTRD
None
1.8. Endorse the same to
Assistant Division Chief and
affix initial on routing slip
None
1 minutes
Section Chief
ELTRD
None
1.9. Review and process
ATRIG application and
supporting documents thru
PNSW (Authorize 1)
None
1 minutes
Assistant Division
Chief
ELTRD
None
1.10. Endorse the same to
Division Chief and affix
initial on routing slip
5 minutes
Assistant Division
Chief
ELTRD
None
1 minute
Division Chief
ELTRD
None
None
None
1.11. Review and process
ATRIG application and
supporting documents thru
PNSW (Authorize 2)
2. Print
None
ATRIG in the
PNSW
System
TOTAL :
242
None
None
1 hour and 5
minutes
7. Processing of Authority to Release Imported Goods (ATRIG) on
Petroleum Products
Importers of Petroleum Products are required to apply for an ATRIG before the release
thereof from customs custody to determine proper tax classification of the product.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Importers of Petroleum Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Notarized Application Form and
1. Philippine National Single Window
affix two (2) pieces of Documentary
(PNSW) thru nsw.gov.ph
Stamp s [One (1) Original Copy ]
2. Bill of Lading [One (1) Photocopy]
2. Supplier
3. Commercial Invoice [One (1) Photocopy] 3. Supplier
4. Packing List [One (1) Photocopy]
4. Supplier
5. Import Entry and Internal Revenue
5. Bureau of Customs
Declaration/ Single Administrative
Document[One (1) Photocopy]
6. Certificate of Analysis [One (1)
6. Supplier
Photocopy]
7. Material Safety Data Shee[One (1)
7. Supplier
Photocopy]
8. Technical Information as to the Usage of 8. Supplier
Imported Products, if necessary[One (1)
Photocopy]
9. Certificate of Product Quality/Quantity, if 9. Supplier
necessary[One (1) Photocopy]
10. Certificate of Material Source/Origin, if
10. Supplier
necessary[One (1) Photocopy]
11. DOE Indorsement, if necessary, [One (1) 11. Department of Energy
Photocopy]
CLIENT
STEPS
1. File
application
to Release
Imported
Goods
(ATRIG) on
AGENCY ACTIONS
1. Pre-screen application
and supporting documents
to determine the
completeness of
documentary requirements
submitted by taxpayers and
243
FEES
TO BE
PAID
None
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
ELTRD
Petroleum
Products at
PAS, ELTRD
check if the importer is
registered with the BIR with
appropriate Permit to Import
None
1.1. Receive and record
application in Database and
assign Document Locator
Number (DLN) and Office
Control number (OCN)
None
3 minutes
Revenue Officer
ELTRD
None
1.2. Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial on
routing slip
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3. Assign application to
Revenue Officer and affix
initial on routing slip
None
1 minute
None
1.4. Evaluate the submitted
documentary requirements
to determine whether or not
the application requires any
of the following:
None
10 minutes
Revenue Officer
ELTRD
Section Chief
ELTRD
b. Referral to laboratory
unit
c. Referral to Law &
Legislative Division
None
1.5. Compute The Excise
Tax Due, if applicable
None
10 minutes
Revenue Officer
ELTRD
None
1.6. Thru PNSW, process
None
the ATRIG application
(Process 1) and endorse the
same to Section Chief and
affix initial on routing slip
6 minutes
Revenue Officer
ELTRD
None
1.7. Evaluate, Review,
Process and endorse
ATRIG applications and
supporting documents
based on the
recommendation of
9 minutes
Section Chief
ELTRD
None
244
Revenue Officer and print a
copy of ATRIG and
Computation to the
Assistant Division Chief and
affix initial on routing slip
(Process 2)
None
1.8. Review, Process and
None
Endorse ATRIG applications
and supporting documents
to Division Chief and affix
initial on routing slip
(Authorize 1)
6 minutes
1.9. Review and process
ATRIG application and
supporting documents
(Authorize 2), thru PNSW
None
6 minutes
None
None
2. Print
None
ATRIG in
the PNSW
System
TOTAL :
245
None
1 hour and 3
minutes
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
8. Processing of Request for Permit to Dismantle, Install, Amend
Manufacturing Plant
Manufacturers/Importers of excisable products are required to apply for Permit to
dismantle, install, amend manufacturing plant for uniform requirements and effective
monitoring purposes.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to dismantle, install and amend manufacturing
plant
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to dismantle,
1. Owner/Authorized Representative of
install, amend manufacturing plant [One
Taxpayer
(1) Original Copy]
2. Proposed Plat and Plan [Two (2)
2. License Civil Engineer / Architect
Photocopies]
3. Tank Calibration Certificate [One (1)
3. Industrial Technology Development
Photocopy]
Institute
FEES
CLIENT
PROCESSING
PERSON
AGENCY ACTIONS
TO BE
STEPS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File
1. Pre-screen application
None
10 minutes
ELTRD
application
and supporting documents
Permit to
to determine the
dismantle,
completeness of
install, amend documentary requirements
manufacturin submitted by taxpayers
g plant at
Alcohol, NonEssential and
Sweetened
Beverage
Section
(ANESBS),
ELTRD
None
1.1. Receive application if
the documents are complete
None
1 minute
Revenue Officer
ELTRD
None
1.2. Record Application in
Database and assign
None
2 minutes
Revenue Officer
(assigned in
database)
246
ELTRD
Document Locator Number
(DLN)
None
1.3. Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4. Assign application to
Revenue Officer and affix
initial on routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5. Prepare Revenue
Officer’s Report and Permit
None
1 hour
Revenue Officer
ELTRD
None
1.6. Endorse the same to
Section chief if found in
order and affix initial on
routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review Revenue
Officers Report, Permit and
supporting documents
based on the
recommendation of
Revenue Officer.
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorse the same to
Assistant Division chief if
found in order and affix
initial on routing slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review Revenue
Officers Report, Permit and
supporting documents
None
30 minutes
Assistant Division
Chief
ELTRD
None
1.10. Endorse the same to
Division Chief if found in
order and affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
30 minutes
None
1.11. Review Revenue
Officers Report, Permit and
supporting documents
247
Division Chief
ELTRD
Division Chief
ELTRD
None
1.12. Endorse the same to
Head Revenue Executive
Assistant, LT-Excise Group
if found in order and affix
initial on routing slip
None
1 minute
None
1.13. Review Revenue
Officers Report, Permit and
supporting documents
None
1 day
None
1.14. Endorse the same to
Assistant Commissioner if
found in order and affix
initial on routing slip
None
1 minute
None
1.15. Review Revenue
Officers Report, Permit and
supporting documents and
Approve Permit
None
1 day
None
1.16. Transmit back the
approved Revenue Officers
Report, Permit and
supporting documents
None
1 minute
Revenue Officer
ACIR, LTS
None
1.17. Assign Permit Number
for data base
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Receive
Permit
2. Release Permit to
Taxpayer
TOTAL :
None
2 minutes
None
2 days, 2
hours and 46
minutes
248
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Assistant
Commissioner
LTS
Revenue Officer
ELTRD
9. Processing of Request for Permit to Operate as Buyer/User of
Denatured Alcohol to manufacture Excisable Products
Manufacturers of non-essential products are required to secure Permit to Operate as
Buyer/User of Denatured Alcohol to manufacture Excisable Products to determine
raw materials used and the volume of products produced and for effective monitoring
purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Simple
G2B – Government to Business
Taxpayers desiring to operate as buyer/user of denatured alcohol
to manufacture excisable products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate 1. Owner/Authorized Representative of
as Buyer/User of Denatured
Taxpayer
Alcohol to manufacture Excisable
Products [One (1) Original Copy]
2. Surety Bond (Per RMC 18-2013) 2. Insurance company accredited by the
for Manufacturer using ethyl
Insurance Commission
alcohol[One (1) Original Copy]
AGENCY
FEES TO
PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
(Officer of the
for Permit to
application and
Day)
Operate as
supporting
ELTRD
Buyer/User of
documents to
Denatured
determine the
Alcohol to
completeness of
manufacture
documentary
Excisable
requirements
Products at
submitted by
Alcohol, Nontaxpayers
Essential and
Sweetened
Beverage
Section
(ANESBS),
ELTRD
None
1.1. Receive
application if the
documents are
complete
None
249
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2. Record
Application in
Database and
assign Document
Locator Number
(DLN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3. Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
1.4. Assign
application to
Revenue Officer
and affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5. Prepare
Revenue Officer’s
Report and Permit
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officers
Report, Permit and
supporting
documents based
on the
recommendation
of Revenue
Officer.
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorse the
same to Assistant
Division chief if
found in order and
None
1 minute
Section Chief
ELTRD
None
250
affix initial on
routing slip
None
1.9. Review
Revenue Officers
Report, Permit and
supporting
documents
None
30 minutes
Assistant Division
Chief
ELTRD
None
1.10. Endorse the
same to Division
Chief if found in
order and affix
initial on routing
slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.11. Review
Revenue Officers
Report, Permit and
supporting
documents
None
30 minutes
None
1.12. Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order and
affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue Officers
Report, Permit and
supporting
documents
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14. Endorse the
same to Assistant
Commissioner if
found in order and
affix initial on
routing slip
None
1 minute
251
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15. Review
Revenue Officers
Report and
supporting
documents and
Approve Permit
None
1 day
None
1.16. Transmit
back the approved
Revenue Officers
Report, Permit and
supporting
documents
None
1 minute
None
1.17. Assign
Permit Number for
data base
None
2 minutes
2. Receive permit
2. Release Permit
to Taxpayer
None
2 minutes
TOTAL :
None
252
2 days,2
hours and 16
minutes
Assistant
Commissioner
LTS
Assistant
Commissioner
LTS
Revenue Officer
(assigned in
database)
LTS
Revenue Officer
ELTRD
10. Processing of Request for Permit to Operate as Distillery and
Producer of Bio-Ethanol (within Metro Manila)
Distilleries are required to secure Permit to Operate as Distillery and Producer of BioEthanol for uniform requirements and effective monitoring purposes.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD)
Classification:
Complex
Type of
G2B – Government to Business
Transaction:
Who may avail:
Taxpayers desiring to operate a distillery /bio-ethanol plant
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Distillery and Producer of Bio-Ethanol
Taxpayer
[One (1) Original Copy]
2. Manufacturers Profile [One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with
3. BIR District where the taxpayer is
Latest Annual Registration Fee (BIR
registered
Form 0605) [One (1) Photocopy]
4. Manufacturer’s Bond (Section 160 of
4. Insurance Company accredited by
NIRC) [One (1) Original copy]
Insurance Commission
5. Plat and Plan of Manufacturing Plant)
5. License Civil Engineer / Architect
[Three (3) Photocopies]
6. Process Flow Chart [One (1) Photocopy] 6. Owner/Authorized Representative of
Taxpayer
7. Tank Calibration Certificate Chart [One
7. Industrial Technology Development
(1) Photocopy]
Institute
8. Department of Energy Accreditation
8. Department of Energy
Chart [One (1) Photocopy]
FEES
CLIENT
PROCESSING
PERSON
AGENCY ACTIONS
TO BE
STEPS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File
1. Pre-screen application
None
10 minutes
(Officer of the
application
and supporting
Day)
for Permit to
documents to determine
ELTRD
Operate as
the completeness of
Distillery and
documentary
Producer of
requirements submitted
Bio-Ethanol
by taxpayers
at Alcohol,
NonEssential and
Sweetened
Beverage
Section
253
(ANESBS),
ELTRD
None
1.1 Receive application if
the documents are
complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record Application in
Database and assign
Document Locator
Number (DLN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign application to
Revenue Officer and
affix initial on routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5 Conduct ocular
inspection of said
manufacturing plant and
Storage
Facilities/Warehouse
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 1 day
Revenue Officer
ELTRD
None
1.6 Prepare Revenue
Officer’s Report and
Permit after the
ocular/receipt of Ocular
report from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the same to
Section chief if found in
order and affix initial on
routing slip
None
1 minute
None
1.8 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
based on the
None
20 minutes
254
Revenue Officer
ELTRD
Section Chief
ELTRD
recommendation of
Revenue Officer
1 minute
Section Chief
ELTRD
None
15 minutes
Assistant Division
Chief
ELTRD
1.11 Endorse the same to
Division Chief if found in
order and affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the same to
Head Revenue
Executive Assistant, LTExcise Group if found in
order and affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 day
None
1.15 Endorse the same to None
Assistant Commissioner
if found in order and affix
initial on routing slip
None
1.16 Review Revenue
Officers Report, and
supporting documents
and Approve Permit
None
1.9 Endorse the same to
None
Assistant Division chief if
found in order and affix
initial on routing slip
None
1.10 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
255
None
1 minute
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Assistant
Commissioner
LTS
Assistant
Commissioner
LTS
None
1.17 Transmit back the
approved Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 minute
None
1.18 Endorse the
Manufacturer Bond to
General Service Division
for issuance of Registry
Number of the said
Bond
None
1 minute
None
1.19 Issuance of Registry
Number
None
1 day
General Service
Division
None
None
1 minute
General Service
Division
None
1.20 Transmit back the
Registry Number
1.21 Assign Permit
Number/Assessment
Number for data base
None
2 minutes
2. Receive
permit
2. Release Permit to
Taxpayer
None
2 minutes
TOTAL :
256
None
4 days, 1 hour
and 48
minutes
Revenue Officer
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTRD
11. Processing of Request for Permit to Operate as Distillery and
Producer of Bio-Ethanol (outside Metro Manila)
Distilleries are required to secure Permit to Operate as Distillery and Producer of BioEthanol for uniform requirements and effective monitoring purposes.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Classification:
Highly Technical
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to operate a distillery /bio-ethanol plant
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Distillery and Producer of Bio-Ethanol [One
Taxpayer
(1) Original Copy]
2. Manufacturers Profile [One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with Latest 3. BIR District where the taxpayer is
Annual Registration Fee (BIR Form 0605)
registered
[One (1) Photocopy]
4. Manufacturer’s Bond (Section 160 of
4. Insurance Company accredited by
NIRC) [One (1) Original Copy]
Insurance Commission
5. Plat and Plan of Manufacturing Plant
5. License Civil Engineer / Architect
[Three (3) Photocopies]
6. Process Flow Chart [One (1) Photocopy]
6. Owner/Authorized Representative of
Taxpayer
7. Tank Calibration Certificate [One (1)
7. Industrial Technology Development
Photocopy]
Institute
8. Department of Energy Accreditation [One 8. Department of Energy
(1) Photocopy]
CLIENT
STEPS
AGENCY ACTIONS
1. File
1. Pre-screen application
application
and supporting
for Permit to
documents to determine
Operate as
the completeness of
Distillery and
documentary
Producer of
requirements submitted
Bio-Ethanol
by taxpayers
at Alcohol,
NonEssential and
Sweetened
Beverage
257
FEES
TO BE
PAID
None
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
(Officer of the
Day)
ELTRD
Section
(ANESBS),
ELTRD
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive application if
the documents are
complete
None
1 minute
None
1.2 Record Application in
Database and assign
Document Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign application to
Revenue Officer and
affix initial on routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5 Endorse application to
ELTFOD for the
Conduct of ocular
inspection of said
manufacturing plant and
Storage
Facilities/Warehouse
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 4 days
Revenue Officer
ELTRD
None
1.6 Prepare Revenue
Officer’s Report and
Permit after the
ocular/receipt of Ocular
report from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the same to
Section chief if found in
order and affix initial on
routing slip
None
1 minute
None
1.8 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
None
20 minutes
258
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(ELTFOD)
Revenue Officer
ELTRD
Section Chief
ELTRD
supporting documents
based on the
recommendation of
Revenue Officer
Section Chief
ELTRD
None
1.9 Endorse the same to
Assistant Division chief if
found in order and affix
initial on routing slip
None
1 minute
None
1.10 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse the same to
Division Chief if found in
order and affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the same to
Head Revenue
Executive Assistant, LTExcise Group if found in
order and affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 day
None
1.15 Endorse the same to
Assistant Commissioner
if found in order and affix
initial on routing slip
None
1 minute
None
1.16 Review Revenue
Officers Report, and
None
1 day
259
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Assistant
Commissioner
LTS
supporting documents
and Approve Permit
None
1.17 Transmit back the
approved Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer Bond to
General Service Division
for issuance of Registry
Number of the said
Bond
None
1 minute
Revenue Officer
ELTRD
None
1.19 Issuance of Registry
Number
None
1 day
General Service
Division
None
1.20 Transmit back the
Registry Number
None
1 minute
General Service
Division
1.21 Assign Permit
Number/Assessment
Number for data base
None
2 minutes
2. Release Permit to
Taxpayer
None
2 minutes
None
7 days, 1 hour
and 48
minutes
None
2.Receive
Permit
TOTAL :
260
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTRD
12. Processing of Request for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages (within Metro
Manila)
Excise Taxpayers are required to secure for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages prior to importation or
manufacturing operations for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD)
Classification:
Highly Technical
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to operate as importer of excisable products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Importer of Alcohol Products, NonTaxpayer
Essential and Sweetened Beverages
[One (1) Original Copy]
2. Manufacturers Profile One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with
3. BIR District where the taxpayer is
Latest Annual Registration Fee (BIR
registered
Form 0605)
[One (1) Photocopy]
4. Importer’s Bond (Section 160 of NIRC) 4. Insurance Company accredited by the
[One (1) Original copy]
Insurance Commission
5. Tank Calibration Certificate, if any [One 5. Industrial Technology Development
(1) Photocopy]
Institute
6. Location Map of Storage
6. Owner/Authorized Representative of
Facilities/Warehouse and Office, if any Taxpayer
[One (1) Photocopy]
7. Contract of Lease (Storage
7. Owner/Authorized Representative of
Facilities/Warehouse and Office) if
Taxpayer
applicable [One (1) Photocopy]
8. FDA Product Certificate of Registration 8. Food and Drug Administration
[One (1) Photocopy]
FEES
CLIENT
PROCESSING
PERSON
AGENCY ACTIONS
TO BE
STEPS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File
1. Pre-screen application
None
10 minutes
(Officer of the
application
and supporting
Day)
for Permit to
documents to determine
ELTRD
Operate as
the completeness of
Importer of
documentary
Alcohol
requirements submitted
Products,
by taxpayers
261
NonEssential
and
Sweetened
Beverages
at Alcohol,
NonEssential
and
Sweetened
Beverage
Section
(ANESBS),
ELTRD
None
1.1 Receive application if
the documents are
complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record Application in
Database and assign
Document Locator
Number (DLN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial
on routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign application to
Revenue Officer and
affix initial on routing
slip
None
2 minutes
None
1.5 Prepare Revenue
Officer’s Report and
Permit after the
ocular/receipt of Ocular
report from ELTFOD)
None
30 minutes
1.6 Endorse the same to
Section chief if found in
order and affix initial on
routing slip
None
None
262
4 days (with
Ocular
Inspection
Report)
1 minute
Section Chief
ELTRD
Revenue Officer
ELTRD
Revenue Officer
(ELTFOD)
Revenue Officer
ELTRD
None
1.7 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents based on
the recommendation of
Revenue Officer.
None
20 minutes
Section Chief
ELTRD
None
1.8 Endorse the same to
Assistant Division chief
if found in order and
affix initial on routing
slip
None
1 minute
Section Chief
ELTRD
None
1.9 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
15 minutes
None
1.10 Endorse the same to
Division Chief if found
in order and affix initial
on routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.11 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.12 Endorse the same to
Head Revenue
Executive Assistant,
LT-Excise Group if
found in order and affix
initial on routing slip
None
1 minute
Division Chief
ELTRD
None
1.13 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 day
None
1.14 Endorse the same to
Assistant
None
1 minute
263
Assistant Division
Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Commissioner if found
in order and affix initial
on routing slip
None
1.15 Review and
Approved Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 working day,
4 hours
Assistant
Commissioner
LTS
None
1.16 Transmit back the
approved Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.17 Endorse the
Manufacturer Bond to
General Service
Division for issuance of
Registry Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.18 Issuance of Registry
Number
None
1 day, 4 hours
General Service
Division
None
1.19 Transmit back the
Registry Number
None
1 minute
General Service
Division
None
1.20 Assign Permit
Number/Assessment
Number for data base
None
2 minutes
2. Release Permit to
Taxpayer
TOTAL :
None
2 minutes
None
8 days, 1 hour
and 48
minutes
2. Receive
permit
264
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTRD
13. Processing of Request for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages (outside Metro
Manila)
Excise Taxpayers are required to secure for Permit to Operate as Importer of Alcohol
Products, Non-Essential and Sweetened Beverages prior to importation or
manufacturing operations for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD)
Classification:
Highly Technical
Type of
G2B – Government to Business
Transaction:
Who may avail:
Taxpayers desiring to operate as importer of excisable products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Importer of Alcohol Products, Non-Essential Taxpayer
and Sweetened Beverages [One (1) Original
Copy]
2. Manufacturers Profile [One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with Latest 3. BIR District where the taxpayer is
Annual Registration Fee (BIR Form 0605)
registered
[One (1) Photocopy]
4. Importer’s Bond (Section 160 of NIRC)[
4. Insurance Company accredited by the
One (1) Original Copy]
Insurance Commission
5. Tank Calibration Certificate, if any [One
5. Industrial Technology Development
(1) Photocopy]
Institute
6. Location Map of Storage [One (1)
6. Owner/Authorized Representative of
Photocopy]
Taxpayer
7.Facilities/Warehouse and Office, if
7. Owner/Authorized Representative of
any[One (1) Photocopy]
Taxpayer
8. Lease (Storage Facilities/Warehouse and 8. Owner/Authorized Representative of
Office) if applicable [One (1) Photocopy]
Taxpayer
9. FDA Product Certificate of Registration
9. Food and Drug Administration
[One (1) Photocopy]
CLIENT
STEPS
AGENCY ACTIONS
1. File
1. Pre-screen application
application
and supporting
for Permit
documents to determine
to Operate
the completeness of
as Importer
documentary
of Alcohol
265
FEES
TO BE
PAID
None
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
(Officer of the
Day)
ELTRD
Products,
NonEssential
and
Sweetened
Beverages
at Alcohol,
NonEssential
and
Sweetened
Beverage
Section
(ANESBS),
ELTRD
requirements submitted
by taxpayers
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive application if
the documents are
complete
None
1 minute
None
1.2 Record Application in
Database and assign
Document Locator
Number (DLN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial
on routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign application to
Revenue Officer and
affix initial on routing
slip
None
2 minutes
Section Chief
ELTRD
None
1.5 Prepare Revenue
Officer’s Report and
Permit after the
ocular/receipt of Ocular
report from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
1.6 Endorse the same to
Section chief if found in
None
None
266
6 days (with
Ocular
Inspection
Report)
1 minute
Revenue Officer
(ELTFOD)
Revenue Officer
ELTRD
order and affix initial on
routing slip
None
1.7 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents based on
the recommendation of
Revenue Officer.
None
20 minutes
Section Chief
ELTRD
None
1.8 Endorse the same to
Assistant Division chief
if found in order and
affix initial on routing
slip
None
1 minute
Section Chief
ELTRD
None
1.9 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
15 minutes
None
1.10 Endorse the same to
Division Chief if found
in order and affix initial
on routing slip
None
1 minute
None
1.11 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
15 minutes
None
1.12 Endorse the same to
Head Revenue
Executive Assistant,
LT-Excise Group if
found in order and affix
initial on routing slip
None
1 minute
Division Chief
ELTRD
None
1.13 Review Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
267
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14 Endorse the same to
Assistant
Commissioner if found
in order and affix initial
on routing slip
None
1 minute
None
1.15 Review and
Approved Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 day, 4 hours
None
1.16 Transmit back the
approved Revenue
Officers Report, Permit,
Manufacturers Bond
and supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.17 Endorse the
Manufacturer Bond to
General Service
Division for issuance of
Registry Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.18 Issuance of Registry
Number
None
1 day, 4 hours
None
1.19 Transmit back the
Registry Number
None
1 minute
General Service
Division
None
1.20 Assign Permit
Number/Assessment
Number for data base
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2.Receive
permit
2. Release Permit to
Taxpayer
None
2 minutes
None
10 days, 1
hour and 48
minutes
TOTAL :
268
Assistant
Commissioner
LTS
General Service
Division
Revenue Officer
ELTRD
14. Processing of Request for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages
(within Metro Manila)
Excise Taxpayers are required to secure for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages prior to manufacturing
operations for uniform reporting requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Complex
G2B – Government to Business
Who may avail:
Taxpayers desiring to operate as manufacturer of excisable
products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as 1. Owner/Authorized Representative of
Manufacturer of Alcohol products, NonTaxpayer
Essential and Sweetened Beverages
[One (1) Original Copy]
2. Manufacturers Profile [One (1) Original 2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with
Latest Annual Registration Fee (BIR
Form 0605) [One (1) Photocopy]
4. Manufacturer’s Bond [One (1) Original
Copy]
5. Plat and Plan of Manufacturing Plant
[Three (3) photocpies]
6. Process Flow Chart [One (1)
Photocopy]
7. Tank Calibration Certificate [One (1)
Photocopy]
8. Location Map of Storage
Facilities/Warehouse and Office, if any
[One (1) Photocopy]
9. Contract of Lease (Storage
Facilities/Warehouse and Office) if
applicable [One (1) Photocopy]
10. FDA Product Certificate of Registration
[One (1) Photocopy]
269
3. BIR District where the taxpayer is
registered
4. Insurance Company accredited by the
Insurance Commission
5. License Civil Engineer / Architect
6. Owner/Authorized Representative of
Taxpayer
7. Industrial Technology Development
Institute
8. Owner/Authorized Representative of
Taxpayer
9. Owner/Authorized Representative of
Taxpayer
10. Food and Drug Administration
AGENCY
ACTIONS
1. File application
1. Pre-screen
Permit to Operate as
application and
Manufacturer of
supporting
Alcohol products,
documents to
Non-Essential and
determine the
Sweetened
completeness
Beverages at
of documentary
Alcohol, Nonrequirements
Essential and
submitted by
Sweetened
taxpayers
Beverage Section
(ANESBS), ELTRD
CLIENT STEPS
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
270
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Section Chief
ELTRD
1.5 Conduct ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
1.6 Prepare
Revenue
Officer’s
Report and
Permit after the
ocular/receipt
of Ocular
report from
ELTFOD)
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 1 day
Revenue Officer
ELTRD
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to
Section chief if
found in order
and affix initial
on routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
20 minutes
Section Chief
ELTRD
None
1.9 Endorse the
same to
Assistant
Division chief if
found in order
and affix initial
on routing slip
None
1 minute
None
None
271
Section Chief
ELTRD
None
1.10 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse the
same to
Division Chief if
found in order
and affix initial
on routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order
and affix initial
on routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse the
same to
None
1 minute
Head Revenue
Executive
Assistant,
272
LT-Excise Group
LTS
Assistant
Commissioner
if found in
order and affix
initial on
routing slip
None
1.16 Review and
Approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer
Bond to
General
Service
Division for
issuance of
Registry
Number of the
said Bond
None
1 minute
None
1.19 Issuance of
Registry
Number
None
1 day
None
1.20 Transmit
back the
None
1 minute
273
Revenue Officer
ELTRD
General Service
Division
General Service
Division
None
2. Receive permit
Registry
Number
1.21 Assign
Permit
Number/Asses
sment Number
for data base
2. Release
Permit to
Taxpayer
TOTAL :
274
None
2 minutes
None
2 minutes
None
4 days, 1 hour
and 48
minutes
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTRD
15. Processing of Request for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages
(outside Metro Manila)
Excise Taxpayers are required to secure for Permit to Operate as Manufacturer of
Alcohol products, Non-Essential and Sweetened Beverages prior to manufacturing
operations for uniform reporting requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Complex
G2B – Government to Business
Who may avail:
Taxpayers desiring to operate as manufacturer of excisable
products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.Application for Permit to Operate as 1. Owner/Authorized Representative of
Manufacturer of Alcohol products, NonTaxpayer
Essential and Sweetened Beverages [One
(1) Original Copy]
2. Manufacturers Profile [One (1) Original 2. Officer of the Day from Excise LT Regulatory
Copy]
Division (ELTRD)
3. BIR Certificate of Registration with
3. BIR District where the taxpayer is registered
Latest Annual Registration Fee (BIR
Form 0605) [One (1) Photocopy]
4. Insurance Company accredited by the
4. Manufacturer’s Bond [One (1) Original Insurance Commission
Copy]
5. License Civil Engineer / Architect
5. Plat and Plan of Manufacturing Plant
[Three (3) photocopies]
6. Owner/Authorized Representative of
6. Process Flow Chart [One (1)
Taxpayer
Photocopy]
7. Industrial Technology Development Institute
8. Owner/Authorized Representative of
7. Tank Calibration Certificate[One (1)
Taxpayer
Photocopy]
8. Location Map of Storage [One (1)
9. Owner/Authorized Representative of
Photocopy]Facilities/Warehouse and
Taxpayer
Office, if any [One (1) Photocopy]
9. Contract of Lease (Storage
10. Food and Drug Administration
Facilities/Warehouse and Office) if
applicable [One (1) Photocopy]
10. FDA Product Certificate of
Registration [One (1) Photocopy]
275
AGENCY
ACTIONS
1. File application
1. Pre-screen
Permit to Operate as
application
Manufacturer of
and
Alcohol products,
supporting
Non-Essential and
documents to
Sweetened
determine the
Beverages at Alcohol,
completeness
Non-Essential and
of
Sweetened Beverage
documentary
Section (ANESBS),
requirements
ELTRD
submitted by
taxpayers
CLIENT STEPS
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the
documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number
(DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
276
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Section Chief
ELTRD
1.5 Endorse the
application to
ELTFOD for
the Conduct
of ocular
inspection of
said
manufacturin
g plant and
Storage
Facilities/War
ehouse
1.6 Prepare
Revenue
Officer’s
Report and
Permit after
the
ocular/receipt
of Ocular
report from
ELTFOD)
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 3 days
Revenue Officer
(ELTFOD)
ELTRD
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to
Section Chief
if found in
order and
affix initial on
routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
based on the
recommendat
ion of
Revenue
Officer.
None
20 minutes
None
None
277
Section Chief
ELTRD
None
1.9 Endorse the
same to
Assistant
Division chief
if found in
order and
affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
None
1.10 Review
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse
the same to
Division Chief
if found in
order and
affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse
the same to
Head
Revenue
Executive
Assistant, LTExcise Group
if found in
order and
None
1 minute
Division Chief
ELTRD
278
affix initial on
routing slip
None
1.14 Review
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse
the same to
Assistant
Commissione
r if found in
order and
affix initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.16 Review
and Approved
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
None
1 day
None
1.17 Transmit
back the
approved
Revenue
Officers
Report,
Permit,
Manufacturer
s Bond and
supporting
documents
None
1 minute
279
Assistant
Commissioner
LTS
Assistant
Commissioner
LTS
None
1.18 Endorse
the
Manufacturer
Bond to
General
Service
Division for
issuance of
Registry
Number of
the said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.19 Issuance
of Registry
Number
None
1 day
General Service
Division
None
1.20 Transmit
back the
Registry
Number
1.21 Assign
Permit
Number/Asse
ssment
Number for
data base
None
1 minute
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Release
Permit to
Taxpayer
TOTAL :
None
2 minutes
Revenue Officer
ELTRD
None
6 days, 1 hour
and 48
minutes
None
2. Receive permit
280
General Service
Division
16. Processing of Request for Permit to Operate as Storage of Alcohol
(Depot) (within Metro Manila)
Manufacturers/Importers of Alcohol Products are required to secure for Permit to
Operate Storage of Alcohol (Depot) for effective monitoring purposes.
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD)
Classification:
Complex
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to operate storage for alcohol (Depot)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Storage of Alcohol (Depot) [One (1)
Taxpayer
Original Copy]
2. Manufacturers Profile [One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with
3. BIR District where the taxpayer is
Latest Annual [One (1)
registered
Photocopy]Registration Fee (BIR Form
0605)
4. Surety Bond [One (1) Original Copy]
4. Insurance Company accredited by the
Insurance Commission
5. Plat and Plan of Manufacturing Plant
5. License Civil Engineer / Architect
[Three (3) Photocopies]
6. Tank Calibration Certificate [One (1)
6. Industrial Technology Development
Photocopy]
Institute
FEES
CLIENT
PROCESSING
PERSON
AGENCY ACTIONS
TO BE
STEPS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File
1. Pre-screen application
None
10 minutes
(Officer of the
application
and supporting
Day)
Permit to
documents to determine
ELTRD
Operate as
the completeness of
Storage of
documentary
Alcohol
requirements submitted
(Depot) at
by taxpayers
Alcohol,
NonEssential
and
Sweetened
Beverage
Section
(ANESBS),
ELTRD
281
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive application if
the documents are
complete
None
1 minute
None
1.2 Record Application in
Database and assign
Document Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse application to
the Section Chief for
assignment to Revenue
Officer and affix initial on
routing slip
None
1 minute
None
1.4 Assign application to
Revenue Officer and
affix initial on routing slip
None
2 minutes
None
1.5 Conduct ocular
inspection of said
manufacturing plant and
Storage
Facilities/Warehouse
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 1 day
Revenue Officer
ELTRD
None
1.6 Prepare Revenue
Officer’s Report and
Permit after the
ocular/receipt of Ocular
report from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the same to
Section chief if found in
order and affix initial on
routing slip
None
1 minute
None
1.8 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
based on the
recommendation of
Revenue Officer.
None
20 minutes
282
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Section Chief
ELTRD
Revenue Officer
ELTRD
Section Chief
ELTRD
None
1.9 Endorse the same to
Assistant Division chief if
found in order and affix
initial on routing slip
None
None
1.10 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
15 minutes
None
1.11 Endorse the same to
Division Chief if found in
order and affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the same to
Head Revenue
Executive Assistant, LTExcise Group if found in
order and affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 day
None
1.15 Endorse the same to
Assistant Commissioner
if found in order and affix
initial on routing slip
None
1 minute
None
1.16 Review and
Approved Revenue
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit back the
approved Revenue
None
1 minute
Assistant
Commissioner
LTS
283
1 minute
Section Chief
ELTRD
Assistant Division
Chief
ELTRD
Head Revenue
Executive
Assistant, LTExcise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
Officers Report, Permit,
Manufacturers Bond and
supporting documents
None
1.18 Endorse the
Manufacturer Bond to
General Service Division
for issuance of Registry
Number of the said
Bond
None
1 minute
Revenue Officer
ELTRD
None
1.19 Issuance of Registry
Number
None
1 day
General Service
Division
None
None
1 minute
General Service
Division
None
1.20 Transmit back the
Registry Number
1.21 Assign Permit
Number/Assessment
Number for data base
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Receive
permit
2. Release Permit to
Taxpayer
None
2 minutes
None
4 days, 1 hour
and 48
minutes
TOTAL :
284
Revenue Officer
ELTRD
17. Processing of Request for Permit to Operate as Storage of Alcohol
(Depot) (outside Metro Manila)
Manufacturers/Importers of Alcohol Products are required to secure for Permit to
Operate Storage of Alcohol (Depot) for effective monitoring purposes.
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD)
Classification:
Complex
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to operate storage for alcohol (Depot)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Storage of Alcohol (Depot) [One (1)
Taxpayer
Original Copy]
2. Manufacturers Profile [One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. BIR Certificate of Registration with
Latest Annual Registration Fee (BIR Form
0605) [One (1) Photocopy]
4.Surety Bond [One (1) Original Copy]
3. BIR District where the taxpayer is
registered
4. Insurance Company accredited by the
Insurance Commission
5. License Civil Engineer / Architect
5. Plat and Plan of Manufacturing Plant
[Three (3) One (1) Photocopies]
6. Tank Calibration Certificate [One (1)
6. Industrial Technology Development
Photocopy]
Institute
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
(Officer of the
Permit to Operate as
application
Day)
Storage of Alcohol
and
ELTRD
(Depot) at Alcohol,
supporting
Non-Essential and
documents to
Sweetened Beverage
determine
Section (ANESBS),
the
ELTRD
completenes
s of
documentary
requirements
submitted by
taxpayers
None
1.1 Receive
application if
the
documents
285
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
are
complete
None
1.2 Record
Application
in Database
and assign
Document
Locator
Number
(DLN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse
application
to the
Section
Chief for
assignment
to Revenue
Officer and
affix initial
on routing
slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
2 minutes
Section Chief
ELTRD
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 3 day
Revenue Officer
(ELTFOD)
ELTRD
None
1.4 Assign
application
to Revenue
Officer and
affix initial
on routing
slip
None
1.5 Endorse
application
to ELTFOD
for the
Conduct of
ocular
inspection of
said
manufacturi
ng plant and
Storage
Facilities/Wa
rehouse
286
None
1.6 Prepare
Revenue
Officer’s
Report and
Permit after
the
ocular/receip
t of Ocular
report from
ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to
Section chief
if found in
order and
affix initial
on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
based on
the
recommend
ation of
Revenue
Officer.
None
20 minutes
None
1.9 Endorse the
same to
Assistant
Division
chief if found
in order and
affix initial
on routing
slip
None
1 minute
287
Section Chief
ELTRD
Section
Chief
ELTRD
None
1.10 Review
Revenue
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse
the same to
Division
Chief if
found in
order and
affix initial
on routing
slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review
Revenue
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse
the same to
Head
Revenue
Executive
Assistant,
LT-Excise
Group if
found in
order and
affix initial
on routing
slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review
Revenue
None
1 day
288
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
None
1.15 Endorse
the same to
Assistant
Commission
er if found in
order and
affix initial
on routing
slip
None
1 minute
None
1.16 Review
and
Approved
Revenue
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers
Report,
Permit,
Manufacture
rs Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse
the
Manufacture
r Bond to
None
1 minute
289
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Revenue Officer
ELTRD
General
Service
Division for
issuance of
Registry
Number of
the said
Bond
None
None
None
2. Receive Permit
1.19 Issuance
of Registry
Number
None
1 day
General Service
Division
1.20 Transmit
back the
Registry
Number
1.21 Assign
Permit
Number/Ass
essment
Number for
data base
None
1 minute
General Service
Division
None
2 minutes
Revenue Officer
(assigned in
database)
2. Release
Permit to
Taxpayer
TOTAL :
None
2 minutes
None
6 days, 1 hour
and 48
minutes
290
ELTRD
Revenue Officer
ELTRD
18. Processing of Request for Issuance and Processing of Authority to
Release Imported Goods (ATRIG) on Alcohol Products
Importers of Alcohol Products are required to apply for an ATRIG before the release
thereof from customs custody to determine proper tax classification and applicable
excise tax rate of the imported product.
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to import alcohol products and apply ATRIG
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Notarized Application Form for
1. Philippine National Single Window
Authority to Release Imported Goods
(PNSW) thru nsw.gov.ph
from PNSW System [One (1) Original
Copy]
2. Bill of lading [One (1) Photocopy]
2. Importer Shipping/Airlines Company
3. Packing List [One (1) Photocopy]
3. Supplier
4. Commercial Invoice [One (1) Photocopy] 4. Broker/ Bureau of Customs
5. Import Entry and Internal Revenue
5. Bureau of Customs
Declaration/ Single Administrative
Document [One (1) Photocopy]
6. Commercial Label [One (1) Photocopy]
6. Importer
7. Sworn Statement [One (1) Photocopy]
7. Supplier
8. Certificate of Analysis and/or Material
8. Importer
Specification Data Sheet (Alcohol
Product in Bulk) [One (1) Photocopy]
FEES
AGENCY
PROCESSING
PERSON
CLIENT STEPS
TO BE
ACTIONS
TIME
RESPONSIBLE
PAID
Revenue Officer
1. File application for
1. Pre-screen
₱ 30 –
10 minutes
(Officer of the
Authority To
duly notarized
Loose
Day)
Release Imported
application and Docume
ELTRD
Goods (ATRIG) on
supporting
n-tary
Alcohol Products at
documents to
Stamps
Alcohol, Nondetermine the
(2pcs @
Essential and
completeness
₱15
Sweetened
of documentary
each)
Beverage Section
requirements
(ANESBS), ELTRD
submitted by
taxpayers and
check if the
importer is
registered with
the BIR with
appropriate
291
Permit to
Import
None
1.1 Receive
application if
the documents
are complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
and Office
Control number
(OCN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
1.5 Evaluate the
submitted
documentary
requirements
to determine
whether or not
the application
requires any of
the following:
a. Conduct
ocular inspection
None
2 minutes
None
10 minutes
None
292
Revenue Officer
(assigned in
database)
ELTRD
Section Chief
ELTRD
Revenue Officer
ELTRD
b. Referral to
laboratory unit
c. Referral to
Law & Legislative
Division
None
1.6 Compute The
Excise Tax
Due, if
applicable
None
10 minutes
None
1.7 Thru PNSW,
process the
ATRIG
application
(Process 1)
None
5 minutes
None
1.8 Endorse the
same to
Section chief if
found in order
and affix initial
on routing slip
None
1 minute
None
1.9 Review ATRIG
application and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
5 minutes
Section Chief
ELTRD
None
1.10 Thru
PNSW,
process the
ATRIG
application and
Print a Copy of
ATRIG and
Computation
(Process 2)
None
3 minutes
Section Chief
ELTRD
None
1.11 Endorse the
same to
Assistant
None
1 minute
Section Chief
ELTRD
293
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Division chief if
found in order
and affix initial
on routing slip
Assistant Division
Chief
ELTRD
None
1.12 Review
ATRIG
application and
supporting
documents
None
5 minutes
None
1.13 Thru
PNSW,
process the
ATRIG
application
(Authorize 1)
None
1 minute
Assistant Division
Chief
ELTRD
None
1.14 Endorse the
same to
Division Chief if
found in order
and affix initial
on routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.15 Review and
Approved
ATRIG
application and
supporting
documents
None
5 minutes
None
1.16 Thru PNSW,
process the ATRIG
application
(Authorize 2)
None
1 minute
2. Print ATRIG in the
PNSW System
None
None
None
PHP 30
1 hour and 4
minutes
TOTAL :
294
Division Chief
ELTRD
Division Chief
ELTRD
19. Processing of Request for Issuance and Processing of Authority
to Release Imported Goods (ATRIG) on Non-Essential Products
Importers of Non-Essential Products are required to apply for an ATRIG before the
release thereof from customs custody to determine proper tax classification and
applicable excise tax rate of the imported product.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Simple
G2B – Government to Business
Taxpayers desiring to import and apply ATRIG for Non-essential
products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Notarized Application Form
1. Philippine National Single Window
Authority to Release Imported Goods
(PNSW) thru nsw.gov.ph
(ATRIG) on Non-Essential Products
from the PNSW System [One (1)
Original Copy]
2. Importer Shipping/Airlines Company
2. Bill of lading [One (1) Photocopy]
3. Supplier
4. Supplier
3. Packing List [One (1) Photocopy]
5. Broker/ Bureau of Customs
4. Commercial Invoice [One (1)
Photocopy]
6. Importer
5. Import Entry and Internal Revenue
Declaration/ Single Administrative
7. Supplier
Document [One (1) Photocopy]
6. Picture of the product to be import
[One (1) Photocopy]
7. Summary of Duties and Taxes –
Notarized [One (1) original copy]
CLIENT STEPS
1. File application of
Authority To
Release Imported
Goods (ATRIG) on
Non-Essential
Products at Alcohol,
Non-Essential and
FEES
TO BE
PAID
AGENCY
ACTIONS
1. Pre-screen
duly notarized
application
and
supporting
documents to
determine the
295
₱ 30 –
Loose
Docume
ntary
Stamps
(2pcs @
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
(Officer of the
Day)
ELTRD
completeness
of
documentary
requirements
submitted by
taxpayers and
check if the
importer is
registered with
the BIR with
appropriate
Permit to
Import
₱15
each)
None
1.1 Receive
application if
the documents
are complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
and Office
Control number
(OCN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
Sweetened
Beverage Section
(ANESBS), ELTRD
296
None
1.5 Evaluate the
submitted
documentary
requirements to
determine
whether or not
the application
requires any of
the following:
None
5 minutes
Revenue Officer
ELTRD
d. Conduct
ocular inspection
e. Referral to
laboratory unit
f.
Referral to
Law & Legislative
Division
None
1.6 Compute The
Excise Tax
Due, if
applicable
None
5 minutes
Revenue Officer
ELTRD
None
1.7 Thru PNSW,
process the
ATRIG
application
(Process 1)
None
5 minutes
Revenue Officer
ELTRD
None
1.8 Endorse the
same to Section
chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.9 Review ATRIG
application and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
5 minutes
297
Section Chief
ELTRD
None
1.10 Thru
PNSW, process
the ATRIG
application and
Print a Copy of
ATRIG and
Computation
(Process 2)
None
3 minute
Section Chief
ELTRD
None
1.11 Endorse the
same to
Assistant
Division chief if
found in order
and affix initial
on routing slip
None
1 minute
Section Chief
ELTRD
None
1.12 Review
ATRIG
application and
supporting
documents
None
5 minutes
None
1.13. Thru PNSW,
process the
ATRIG
application
(Authorize 1)
None
5 minutes
None
1.14. Endorse the
same to
Division
Chief if found
in order and
affix initial on
routing slip
None
1 minute
None
1.15. Review and
Approved
ATRIG
application
and
supporting
documents
None
5 minutes
298
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
None
2. Print ATRIG in the
PNSW System
1.16. Thru PNSW,
process the
ATRIG
application
(Authorize 2)
None
TOTAL :
299
None
5 minutes
None
None
PHP 30
1 hour and 2
minutes
Division Chief
ELTRD
20. Processing of Request for Issuance and Processing of Authority to
Release Imported Goods (ATRIG) on Sweetened Beverages
Importers of Sweetened Beverage Products are required to apply for an ATRIG before
the release thereof from customs custody to determine proper tax classification and
applicable excise tax rate of the imported product.
Office or Division:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION
(ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers desiring to import and apply ATRIG for sweetened
beverage products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Notarized Application Form for
1. Excise LT Regulatory Division
Authority to Release Imported
(ELTRD) (ELTRD)
Goods (ATRIG) on Sweetened
Beverages [One (1) Original Copy]
2. Bill of lading [One (1) Photocopy]
2. Importer Shipping/Airlines Company
3. Packing List [One (1) Photocopy]
3. Supplier
4. Commercial Invoice [One (1)
4. Supplier
Photocopy]
5. Import Entry and Internal Revenue
5. Bureau of Customs
Declaration/ Single Administrative
Document [One (1) Photocopy]
6. Commercial Label [One (1)
6. Importer
Photocopy]
7. Product Registration Certificate
7. Food and Drug Administration (FDA)
[One (1) Photocopy]
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
10 minutes
(Officer of the
Issuance and
application
₱ 30 –
Day)
Processing of
and
Loose
ELTRD
Authority to Release
supporting
Documen
Imported Goods
documents to
tary
(ATRIG) on
determine the
Stamps
Sweetened
completeness
(2pcs @
Beverages at
of
₱15 each)
Alcohol, Nondocumentary
Essential and
requirements
Sweetened
submitted by
Beverage Section
taxpayers and
(ANESBS), ELTRD
check if the
importer is
300
registered with
the BIR with
appropriate
Permit to
Import.
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the
documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number
(DLN) and
Office Control
number
(OCN)
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
None
10 minutes
Revenue Officer
ELTRD
None
1.5 Evaluate the
submitted
documentary
requirements
to determine
301
whether or not
the application
requires any of
the following:
a. Conduct
ocular
inspection
b. Referral to
laboratory
unit
c. Referral to
Law &
Legislative
Division
None
1.6 Compute
The Excise
Tax Due, if
applicable
None
10 minutes
None
1.7 Endorse the
same to
Section chief
if found in
order and
affix initial on
routing slip
None
1 minute
None
1.8 Review
ATRIG
application
and
supporting
documents
based on the
recommendat
ion of
Revenue
Officer.
None
5 minutes
None
1.9 Endorse the
same to
Assistant
Division chief
if found in
None
1 minute
302
Revenue Officer
ELTRD
Revenue Officer
ELTRD
Section Chief
ELTRD
Section Chief
ELTRD
order and
affix initial on
routing slip
None
1.10 Review
ATRIG
application
and
supporting
documents
None
5 minutes
None
1.11 Endorse
the same to
Division Chief
if found in
order and
affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review
and Approved
ATRIG
application
and
supporting
documents
None
5 minutes
Division Chief
ELTRD
None
1.13 Prepare
manual
transmittal of
ATRIG to
Bureau of
Customs
None
5 minutes
None
1.14 Manually
None
signed
transmittal of
ATRIG which
requires the
affixture of
initials
TOTAL : PHP 30
303
15 minutes
1 hour and 14
minutes
Assistant Division
Chief
ELTRD
Revenue Officer
ELTRD
Division Chief,
Head Revenue
Executive
Assistant and
Assistant
Commissioner
ELTRD
21. Processing of Request for Registration of Product Brands
Manufacturers/Importers of Excisable Products are required to register their products brands
and variants thereof for effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Simple
G2B – Government to Business
Taxpayers producing and importing Alcohol and Sweetened
Beverage Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter Request for Registration of
1. Manufacturer/Importer of Alcohol
Product Brands [One (1) Original
Products/Sweetened Beverages
Copy]
2. Commercial Label [Three (3) copies
2. Manufacturer/Importer of Alcohol
of Original Samples]
Products/Sweetened Beverages
3. Master Case[Three (3) copies of
Original Samples]
3. Manufacturer/Importer of Alcohol
Products/Sweetened Beverages
4. Manufacturer’s/Importer’s Sworn
Statement [One (1) Original Copy]
4. Manufacturer/Importer of Alcohol
Products/Sweetened Beverages
5. FDA Certificate of Product
Registration
(CPR) [One (1) Original Copy]
AGENCY
CLIENT STEPS
ACTIONS
1. File application
1. Pre-screen
Registration of
application
Product Brands at
and
Alcohol, Nonsupporting
Essential and
documents to
Sweetened
determine the
Beverage Section
completeness
(ANESBS), ELTRD
of
documentary
requirements
submitted by
manufacturer/i
mporter of
alcohol
products and
sweetened
beverages
304
5. Food and Drug Administration
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5 Evaluate the
submitted
documentary
requirements
to determine
the required
information to
the following:
None
10 minutes
Revenue Officer
ELTRD
None
None
None
1.5.1 Manufactu
rer/Import
er of
alcohol
products/s
weetened
beverages
305
Revenue Officer
(assigned in
database)
ELTRD
a. Name,
address &
Assessment of
the Manufacturer
Applicable
to locally
produced
alcoholic
beverage,
fermented
liquors and
sweetened
beverages
b. Name and
address of the
foreign
manufacturer, as
well as the
name, address
and Assessment
Number of the
Importer
Applicable
to alcoholic
beverages,
fermented
liquors and
sweetened
beverages
c. Complete
name of the
brand
-Applicable to
locally produced
and/or imported
alcoholic
beverages and
fermented
liquors
d. No. of
bottles, content
in gauge liter and
306
proof liter and/or
alcohol content
per
bottle/can/box
and per master
case
d.1 Content in
gauge liters
and/or alcohol
content per
bottle/can/keg
d.2 No. of
bottles, content
in gauge liter and
proof liter and/or
alcohol content
per box
- Applicable to
locally produced
and/or imported
alcoholic
beverages and
fermented
liquors
e. Phrase
“FOR
DOMESTIC
SALE ONLY”
- Applicable to
locally produced
alcoholic
products and
fermented
liquors for
domestic market
f.
Phrase
“FOR EXPORT
SALE ONLY”
- Applicable to
locally produced
alcoholic
products and
fermented
307
liquors for export
market
g. Phrase
“DUTY FREE
AND NOT FOR
RESALE”
Applicable
to imported
alcoholic
beverages and
fermented
liquors by the
Duty Free
Philippines, Inc.
h. Phrase
“FOR EXPORT
TO THE
PHILIPPINES;
TAX AND DUTY
PAID”
- Applicable to
IMPORTED
produced
alcoholic
beverages
fermented
liquors and
sweetened
beverage for
domestic market
i.
Phrase
“EXPORTED
FROM THE
PHILIPPINES”
Applicable
to locally
produced
sweetened
beverage
None
1.6 Endorse the
same to
None
308
1 minute
Section Chief
ELTRD
Section chief if
found in order
and affix initial
on routing slip
Section Chief
ELTRD
None
1.7 Review
application for
permit to
register brand
of alcohol
products and
sweetened
beverage and
supporting
documents
based on the
recommendati
on of Revenue
Officer.
None
10 minutes
None
1.8 Endorse the
same to
Assistant
Division chief
if found in
order and affix
initial on
routing slip
None
1 minute
Asst. Division
Chief
ELTRD
None
1.9 Review
application for
permit to
register brand
of alcohol
products and
sweetened
beverage and
supporting
documents
None
5 minutes
Asst. Division
Chief
ELTRD
None
1.10 Endorse
the same to
Division Chief
if found in
order and affix
None
1 minute
309
Division Chief
ELTRD
initial on
routing slip
None
1.11 Review
application for
permit to
register brand
of alcohol
products and
sweetened
beverage and
supporting
documents
None
5 minutes
Division Chief
ELTRD
None
1.12 Endorse
Permit to
HREA-Excise
and ACIR of
LTS for final
approval
None
3 minutes
Revenue Officer
ELTRD
None
1.13 Approve
and signs
Permit for
release to
taxpayers
None
2 days
HREA/ACIR
LTS
None
1.14 Transmit
back Permit
None
3 minutes
None
1.15 Release
Permit to
Taxpayer
None
3 minutes
2. Receive permit
None
None
None
TOTAL :
310
None
2 days and 58
minutes
HREA/ACIR
LTS
Revenue Officer
ELTRD
22. Processing of Request for Internal Revenue Strip Stamps and Labels
for Alcohol Products
Importers of Alcohol Products are required to apply for Requisition for Internal
Revenue Strip Stamps and Labels for imported Alcohol Products for effective
monitoring purposes.
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
Taxpayers/Importers of Alcohol Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Requisition for Revenue Strip
1. Excise LT Regulatory Division
Stamps & Labels (BIR Form 2620)
(ELTRD) (ELTRD)
[Five (5) Original copies]
2. Import Entry and Internal Revenue
2. Broker/ Bureau of Customs
Declaration/ Single Administrative
Document with Finding [One (1)
Photocopy]
3. Proof of Payment [One (1)
3. Bank
Photocopy]
4. Philippine National Single Window
4. Copy of Approved ATRIG with
(PNSW)
computation [One (1) Photocopy]
5.
Supplier
5. Commercial Invoice (1) Photocopy]
6. Supplier
6. Packing List [One (1) Photocopy]
7. Importer Shipping/Airlines Company
7. Bill of lading [One (1) Photocopy]
CLIENT STEPS
1. File application for
Internal Revenue
Strip Stamps and
Labels for Alcohol
Products at
Alcohol, NonEssential and
Sweetened
Beverage Section
(ANESBS), ELTRD
None
AGENCY
ACTIONS
1. Pre-screen
application
and
supporting
documents to
determine the
completeness
of
documentary
requirements
submitted by
taxpayers
FEES TO
BE PAID
None
1.1 Receive
application if
the
None
311
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(Officer of the
Day)
ELTRD
documents
are complete
None
1.2 Record
Application in
Database and
assign CBIM
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
None
1.5 Evaluate,
verify and
prepare
requisition
None
10 minutes
None
1.6 Endorse the
same to
Section chief
if found in
order and
affix initial on
routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.7 Review the
requisition
and
supporting
documents
based on the
recommendat
ion of
None
5 minutes
Section Chief
ELTRD
312
Section Chief
ELTRD
Revenue Officer
ELTRD
Revenue
Officer.
None
1.8 Endorse the
same to
Assistant
Division chief
if found in
order and
affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
None
1.9 Review the
requisition
and
supporting
documents
None
5 minutes
Assistant Division
Chief
ELTRD
None
1.10 Endorse
the same to
Division Chief
if found in
order and
affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.11 Review
and approved
the requisition
and
supporting
documents
None
10 minutes
Division Chief
ELTRD
2. Receive approved
request
2. Release to
Taxpayer
None
2 minutes
Revenue Officer
ELTRD
TOTAL :
313
None
51 minutes
23. Processing of Request for Permit to Operate as Manufacturer of
Tobacco Products (within Metro Manila)
Excise Taxpayers are required to secure for Permit Operate as Manufacturer of
tobacco products prior manufacturing operations for uniform reporting requirements
and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD)
Complex
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers desiring to operate as manufacturer of Tobacco
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
3. Owner/Authorized Representative of
Manufacturer of Tobacco Products
Taxpayer
[One (1) Original Copy]
2. Manufacturer’s Profile [One (1)
2. Officer of the Day from Excise LT
Original Copy]
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation [One 3. SEC
(1) Photocopy]
4. SEC Articles of Incorporation & By4. SEC
Laws[One (1) Photocopy]
5. Business Permit [One (1) Photocopy] 5. Local Municipality where the taxpayer is
located
6. BIR Certificate of Registration with
6. BIR Revenue District Office where the
Latest Annual Registration Fee (BIR
taxpayer is registered
Form 0605) [One (1) Photocopy]
7. Latest Income Tax Return[One (1)
7. Owner of the company
Photocopy]
8. Manufacturer’s Bond in the initial
8. Insurance Company accredited by the
amount of 100,000) [One (1) Original Insurance Commission
Copy]
9. Plat and Plan of Warehouse (Three
9. Engineer
(3) Photocopies]
10. Manufacturing Plant [Three (3)
10. Google
Blueprints]
11. Location/Vicinity Map of the
11. Owner
manufacturing plant[One (1)
Photocopy]
12. Process Flow Chart [One (1)
12. Owner
Photocopy]
13. Lease Contract or Proof of
13. Owner
Ownership of the warehouse [One (1)
Photocopy]
314
14. Photographic image of the
warehouse[One (1) Photocopy]
AGENCY
CLIENT STEPS
ACTIONS
1. File application
1. Pre-screen
Permit to Operate
application and
as Manufacturer of
supporting
Tobacco Products
documents to
at Tobacco,
determine the
Minerals, Mining
completeness
and Power Section
of documentary
(TMMPS), ELTRD
requirements
submitted by
taxpayers
14. Owner
None
1.1 Receive
application if
the documents
are complete
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
315
FEES TO
BE PAID
None
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
None
1.5 Conduct ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
None
-
None
1.6 Prepare
None
Revenue
Officer’s
Report and
Permit after the
ocular/receipt
of Ocular
report from
ELTFOD)
None
1.7 Endorse the
same to
Section chief if
found in order
and affix initial
on routing slip
None
1.8 Review
None
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
1.9 Endorse the
same to
Assistant
Division chief if
found in order
316
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
None
None
-
Revenue Officer
ELTRD
1 day
30 minutes
Revenue Officer
ELTRD
1 minute
Revenue Officer
ELTRD
20 minutes
1 minute
Section Chief
ELTRD
Section Chief
ELTRD
and affix initial
on routing slip
15 minutes
Assistant Division
Chief
ELTRD
1 minute
Assistant Division
Chief
ELTRD
None
15 minutes
Division Chief
ELTRD
1.13 Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order
and affix initial
on routing slip
None
1 minute
1.14 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
None
1.10 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1.11 Endorse the None
same to
Division Chief if
found in order
and affix initial
on routing slip
None
1.12 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
None
317
None
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse the
same to
Assistant
Commissioner
if found in
order and affix
initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.16 Review and
Approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer
Bond to
General
Service
Division for
issuance of
Registry
Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.19 Issuance of
Registry
Number
None
1 day
General Service
Division
318
None
2. Receive permit
1.20 Transmit
back the
Registry
Number
None
2. Release
None
Permit to
Taxpayer
TOTAL :
None
319
1 minute
General Service
Division
2 minutes
Revenue Officer
ELTRD
4 days,1 hour
and 46
minutes
24. Processing of Request for Permit to Operate as Manufacturer of
Tobacco Products (outside Metro Manila)
Excise Taxpayers are required to secure for Permit Operate as Manufacturer of
tobacco products prior manufacturing operations for uniform reporting requirements
and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Excise Large Taxpayers Regulatory Division (ELTRD)
Complex
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers desiring to operate as manufacturer of Tobacco
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1 Application for Permit to Operate as
1. Owner/Authorized Representative of
Manufacturer of Tobacco Products.[One
Taxpayer
(1) Original Copy]
2. Manufacturer’s Profile.[One (1) Original
2. Officer of the Day from Excise LT
Copy]
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation.[One (1) 3. SEC
Photocopy]
4. SEC Articles of Incorporation & By-Laws 4. SEC
[One (1) Photocopy]
5. Business Permit.[One (1) Photocopy]
5. Local Municipality where the taxpayer is
located
6. BIR Certificate of Registration with
6. BIR Revenue District Office where the
Latest Annual Registration Fee (BIR Form taxpayer is registered
0605) [One (1) Photocopy]
7. Latest Income Tax Return[One (1)
7. Owner of the company
Photocopy]
8. Manufacturer’s Bond in the initial
8. Insurance Company accredited by the
amount of 100,000) .[One (1) Original
Insurance Commission
Copy]
9. Plat and Plan of Warehouse [Three (3)
9. Engineer
Photocopies]
10. Manufacturing Plant/Facility [Three (3) 10. Google
copies of Blue Print]
11. Location/Vicinity Map of the
11. Owner
manufacturing plant[One (1) Photocopy]
12. Process Flow Chart [One (1)
12. Owner
Photocopy]
13. Lease Contract or Proof of Ownership
13. Owner
of the warehouse[One (1) Photocopy]
14 Photographic image of the warehouse
14. Owner
[One (1) Photocopy]
320
AGENCY
ACTIONS
1. Pre-screen
application and
supporting
documents to
determine the
completeness
of documentary
requirements
submitted by
taxpayers
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
None
1.1 Receive
application if
the documents
are complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5 Endorse
application to
ELTFOD for
None
Within the
scheduled
ocular
Revenue Officer
(ELTFOD)
CLIENT STEPS
1. File application
Permit to Operate as
Manufacturer of
Tobacco Products at
Tobacco, Minerals,
Mining and Power
Section (TMMPS),
ELTRD
321
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
the Conduct
ocular of
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
inspection date
as set by the
Taxpayer
-
None
1.6 Prepare
None
Revenue
Officer’s
Report and
Permit after the
ocular/receipt
of Ocular
report from
ELTFOD)
None
1.7 Endorse the
same to
Section chief if
found in order
and affix initial
on routing slip
None
1.8 Review
None
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
1.9 Endorse the
same to
Assistant
Division chief if
found in order
322
None
None
-
3 days
30 minutes
Revenue Officer
ELTRD
1 minute
Revenue Officer
ELTRD
20 minutes
1 minute
Section Chief
ELTRD
Section Chief
ELTRD
and affix initial
on routing slip
Assistant Division
Chief
ELTRD
1 minute
Assistant Division
Chief
ELTRD
1.10 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1.11 Endorse the None
same to
Division Chief if
found in order
and affix initial
on routing slip
None
1.12 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order
and affix initial
on routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
323
None
15 minutes
None
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse the
same to
Assistant
Commissioner
if found in
order and affix
initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.16 Review and
Approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer
Bond to
General
Service
Division for
issuance of
Registry
Number of the
said Bond
None
1 minute
Revenue Officer
LTS
None
1.19 Issuance of
Registry
Number
None
1 day
General Service
Division
324
None
1.20 Transmit
back the
Registry
Number
None
1 minute
General Service
Division
2.Receive permit
2. Release Permit
to Taxpayer
None
2 minutes
Revenue Officer
LTS
TOTAL :
325
None
6 days,1 hour
and 46
minutes
25. Processing of Request for Permit to Operate as Importer of
Tobacco/Mineral Products (Within Metro Manila)
Importers of Tobacco/Mineral products are required to secure Permit to Operate before
importation for uniform reporting requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Complex
G2B – Government to Business, G2C – Government to Citizen
Taxpayers desiring to operate as Importer of Tobacco/Mineral
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Importer of Tobacco/Mineral Products
Taxpayer
[One (1) Original Copy]
2. Manufacturer’s/Importer’s Profile [One
(1) Original Copy]
2. Officer of the Day from Excise LT
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation [One
(1) Photocopy]
3. SEC
4. SEC Articles of Incorporation & ByLaws [One (1) Photocopy]
4. SEC
5. Business Permit [One (1) Photocopy]
5. Local Municipality where the taxpayer is
located
6. BIR Revenue District Office where the
taxpayer is registered
6. BIR Certificate of Registration with
Latest Annual Registration Fee (BIR Form
0605) [One (1) Photocopy]
7. Latest Income Tax Return [One (1)
Photocopy]
7. Owner of the company
8. Manufacturer’s/Importer’s Bond in the
initial amount of 100,000) [One (1) Original
Copy]
8. Insurance Company accredited by the
Insurance Commission
9. Plat and Plan of Warehouse T[hree (3)
Photocopies]
9. Engineer
10. Location/Vicinity Map of the
warehouse[One (1) Photocopy]
10. Google
326
11. Lease Contract or Proof of Ownership
of the warehouse[One (1) Photocopy]
11. Owner
12.Photographic image of the
warehouse[One (1) Photocopy]
12. Owner
AGENCY
ACTIONS
1. File application
1. Pre-screen
Permit to Operate
application and
as Importer of
supporting
Tobacco/ Mineral
documents to
Products at
determine the
Tobacco,
completeness
Minerals, Mining
of documentary
and Power
requirements
Section (TMMPS),
submitted by
ELTRD
taxpayers
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
CLIENT STEPS
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
None
2 minutes
Section Chief
ELTRD
327
Revenue Officer
(assigned in
database)
ELTRD
affix initial on
routing slip
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 1 day
Revenue Officer
ELTRD
None
30 minutes
Revenue Officer
ELTRD
1.7 Endorse the
same to
Section chief if
found in order
and affix initial
on routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendati
on of Revenue
Officer.
None
20 minutes
None
1.9 Endorse the
same to
None
1 minute
None
1.5 Conduct ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
None
None
1.6 Prepare
Revenue
Officer’s
Report and
Permit after
the
ocular/receipt
of Ocular
report from
ELTFOD)
None
328
Revenue Officer
(from ELTFOD)
Section Chief
ELTRD
Section Chief
ELTRD
Assistant
Division chief
if found in
order and affix
initial on
routing slip
None
1.10 Review
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
None
1.11 Endorse the
same to
Division Chief
if found in
order and affix
initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12 Review
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group
if found in
order and affix
initial on
routing slip
None
1 minute
Division Chief
ELTRD
329
Assistant Division
Chief
ELTRD
None
1.14 Review
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse the
same to
Assistant
Commissioner
if found in
order and affix
initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.16 Review and
Approved
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers
Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer
Bond to
General
None
1 minute
Revenue Officer
LTS
330
Service
Division for
issuance of
Registry
Number of the
said Bond
None
1.19 Issuance of
Registry
Number
None
1 day
General Service
Division
None
1.20 Transmit
back the
Registry
Number
None
1 minute
General Service
Division
2 minutes
Revenue Officer
ELTRD
2. Receive permit
2. Release
Permit to
Taxpayer
None
TOTAL :
331
None
4 days, 1 hour
and 46
minutes
26. Processing of Request for Permit to Operate as Importer of
Tobacco/Mineral Products (outside Metro Manila)
Importers of Tobacco/Mineral products are required to secure Permit to Operate before
importation for uniform reporting requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Complex
G2B – Government to Business, G2C – Government to Citizen
Taxpayers desiring to operate as Importer of Tobacco/Mineral
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Importer of Tobacco/Mineral Products [One Taxpayer
(1) Original Copy]
2. Manufacturer’s/Importer’s Profile[One
(1) Original Copy]
2. Officer of the Day from Excise LT
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation.[One
(1) Photocopy]
3. SEC
4. SEC Articles of Incorporation & ByLaws.[One (1) Photocopy]
4. SEC
5. Business Permit.[One (1) Photocopy]
5. Local Municipality where the taxpayer is
located
6. BIR Revenue District Office where the
taxpayer is registered
6. BIR Certificate of Registration with
Latest Annual Registration Fee (BIR Form
0605)
7. Latest Income Tax Return.[One (1)
Photocopy]
7. Owner of the company
8. Manufacturer’s/Importer’s Bond in the
initial amount of 100,000) [One (1) Original
Copy]
8. Insurance Company accredited by the
Insurance Commission
9. Plat and Plan of Warehouse [Three (3)
Photocopies]
9. Engineer
10. Location/Vicinity Map of the
warehouse.[One (1) Photocopy]
10. Google
11. Owner
332
11. Lease Contract or Proof of Ownership
of the warehouse.[One (1) Photocopy]
12. Owner
12. Photographic image of the
warehouse.[One (1) Photocopy]
AGENCY
CLIENT STEPS
ACTIONS
1.File application
1. Pre-screen
Permit to Operate as
application and
Importer of Tobacco/
supporting
Mineral Products at
documents to
Tobacco, Minerals,
determine the
Mining and Power
completeness
Section (TMMPS),
of documentary
ELTRD
requirements
submitted by
taxpayers
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
None
2 minutes
Section Chief
ELTRD
333
Revenue Officer
(assigned in
database)
ELTRD
affix initial on
routing slip
None
1.5 Endorse
application to
ELTFOD for
the Conduct of
ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
None
None
1.6 Prepare
Revenue
Officer’s Report
and Permit after
the
ocular/receipt of
Ocular report
from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to Section
chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
20 minutes
334
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
-
Revenue Officer
(ELTFOD)
3 days
Section Chief
ELTRD
None
1.9 Endorse the
same to
Assistant
Division chief if
found in order
and affix initial
on routing slip
None
1 minute
None
1.10 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
None
1.11 Endorse
the same to
Division Chief if
found in order
and affix initial
on routing slip
None
1 minute
1.12 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
None
1.13 Endorse
the same to
Head Revenue
Executive
Assistant, LTExcise Group if
found in order
and affix initial
on routing slip
None
1 minute
None
1.14 Review
Revenue
Officers Report,
None
1 day
None
335
Section Chief
ELTRD
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
Division Chief
ELTRD
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Permit,
Manufacturers
Bond and
supporting
documents
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15 Endorse
the same to
Assistant
Commissioner if
found in order
and affix initial
on routing slip
None
1 minute
None
1.16 Review and
Approved
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse
the
Manufacturer
Bond to
General Service
Division for
issuance of
Registry
Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
336
None
1.19 Issuance of
Registry
Number
None
1 day
None
1.20 Transmit
back the
Registry
Number
None
1 minute
2. Receive permit
2. Release Permit
to Taxpayer
None
2 minutes
None
6 days, 1 hour
and 46
minutes
TOTAL :
337
General Service
Division
General Service
Division
Revenue Officer
ELTRD
27. Processing of Request for Permit to Operate as Manufacturer of
Mineral Products (within Metro Manila)
Manufacturers of Mineral products are required to secure for Permit Operate as
Manufacturer of mineral products prior manufacturing operations for uniform reporting
requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Complex
G2B – Government to Business, G2C – Government to Citizen
Taxpayers desiring to operate as Manufacturer of Mineral
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Manufacturer of Mineral Products [One
Taxpayer
(1) Original Copy]
2. Manufacturer’s/Importer’s Profile [One
(1) Original Copy]
2. Officer of the Day from Excise LT
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation [One (1)
Photocopy]
3. SEC
4. SEC Articles of Incorporation & ByLaws[One (1) Photocopy]
4. SEC
5. Business Permit[One (1) Photocopy]
5. Local Municipality where the taxpayer is
located
6. BIR Revenue District Office where the
taxpayer is registered
6.BIR Certificate of Registration with Latest
Annual Registration Fee (BIR Form 0605)
[One (1) Photocopy]
7.Latest Income Tax Return[One (1)
Photocopy]
7. Owner of the company
8. Manufacturer’s/Importer’s Bond in the
initial amount of 100,000) [One (1) Original
Copy]
8. Insurance Company accredited by the
Insurance Commission
9. Plat and Plan of Warehouse [Three (3)
Photocopies]
9. Engineer
10. Location sketch of the mine
site/exploration and processing plant[One
(1) Photocopy]
10. Google
338
11. Lease Contract or Proof of Ownership of
the warehouse[One (1) Photocopy]
11. Owner
12. Photographic image of the
warehouse[One (1) Photocopy]
12. Owner
13. DTI Certificate of Registration[One (1)
Photocopy]
13. DTI
14. Certificate of Accreditation and Permit to
Quarry [One (1) Photocopy]
14. Owner
15. Environmental Compliance
Certificate[One (1) Photocopy]
15. DENR
16. Process Flow Chart[One (1) Photocopy]
16. Owner
AGENCY
FEES TO
ACTIONS
BE PAID
1. File application
1. Pre-screen
None
Permit to Operate as
application and
Manufacturer of
supporting
Mineral Products at
documents to
Tobacco, Minerals,
determine the
Mining and Power
completeness of
Section (TMMPS),
documentary
ELTRD
requirements
submitted by
taxpayers
CLIENT STEPS
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if the
documents are
complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator Number
(DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
None
1 minute
339
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Chief for
assignment to
Revenue Officer
and affix initial
on routing slip
Section Chief
ELTRD
None
1.4 Assign
application to
Revenue Officer
and affix initial
on routing slip
None
2 minutes
None
1.5 Conduct ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Wareh
ouse
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 1 day
Revenue Officer
ELTRD
None
1.6 Prepare Revenue
Officer’s Report
and Permit after
the ocular/receipt
of Ocular report
from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to Section
chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents based
on the
recommendation
of Revenue
Officer.
None
20 minutes
340
Section Chief
ELTRD
None
1.9 Endorse the
same to Assistant
Division chief if
found in order
and affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
None
1.10 Review
Revenue Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse the
same to Division
Chief if found in
order and affix
initial on routing
slip
None
1 minute
None
1.12 Review
Revenue Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order
and affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.14 Review
Revenue Officers
Report, Permit,
Manufacturers
Bond and
None
1 day
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
341
Assistant Division
Chief
ELTRD
supporting
documents
None
1.15 Endorse the
same to Assistant
Commissioner if
found in order
and affix initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.16 Review and
Approved
Revenue Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue Officers
Report, Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.18 Endorse the
Manufacturer
Bond to General
Service Division
for issuance of
Registry Number
of the said Bond
None
1 minute
Revenue Officer
LTS
None
1.19 Issuance of
Registry Number
None
1 day
General Service
Division
None
1.20 Transmit
back the Registry
Number
None
1 minute
General Service
Division
342
2. Receive permit
2. Release Permit
to Taxpayer
TOTAL :
343
None
2 minutes
None
4 days, 1 hour
and 46
minutes
Revenue Officer
ELTRD
28. Processing of Request for Permit to Operate as Manufacturer of
Mineral Products (outside Metro Manila)
Manufacturers of Mineral products are required to secure for Permit Operate as
Manufacturer of mineral products prior manufacturing operations for uniform reporting
requirements and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Regulatory Division (ELTRD)
Complex
G2B – Government to Business, G2C – Government to Citizen
Taxpayers desiring to operate as Manufacturer of Mineral
Products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
1. Owner/Authorized Representative of
Manufacturer of Mineral Products [One (1) Taxpayer
Original Copy]
2. Manufacturer’s/Importer’s Profile [One
(1) Original Copy]
2. Officer of the Day from Excise LT
Regulatory Division (ELTRD)
3. SEC Certificate of Incorporation [One
(1) Photocopy]
3. SEC
4. SEC Articles of Incorporation & ByLaws [One (1) Photocopy]
4. SEC
5. Business Permit [One (1) Photocopy]
5. Local Municipality where the taxpayer is
located
6. BIR Revenue District Office where the
taxpayer is registered
6. BIR Certificate of Registration with
Latest Annual Registration Fee (BIR Form
0605) [One (1) Photocopy]
7. Latest Income Tax Return [One (1)
Photocopy]
7. Owner of the company
8. Manufacturer’s/Importer’s Bond in the
initial amount of 100,000 O[ne (1) Original
Copy]
8. Insurance Company accredited by the
Insurance Commission
9. Plat and Plan of Warehouse [Three (3)
Photocopies]
9. Engineer
10. Location sketch of the mine
site/exploration and processing plant [One
(1) Photocopy]
10. Google
344
11. Lease Contract or Proof of Ownership
of the warehouse [One (1) Photocopy]
11. Owner
12. Photographic image of the warehouse
[One (1) Photocopy]
12.Owner
13. Certificate of Registration [One (1)
Photocopy]
13.DTI
14. Certificate of Accreditation and Permit
to Quarry [One (1) Photocopy]
14.Owner
15. Environmental Compliance Certificate
[One (1) Photocopy]
15.DEN
16. Process Flow Chart [One (1)
Photocopy]
AGENCY
CLIENT STEPS
ACTIONS
1.File application
1. Pre-screen
Permit to Operate as
application and
Manufacturer of
supporting
Mineral Products at
documents to
Tobacco, Minerals,
determine the
Mining and Power
completeness
Section (TMMPS),
of documentary
ELTRD
requirements
submitted by
taxpayers
16.Owner
FEES TO
BE PAID
None
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.1 Receive
application if
the documents
are complete
None
1 minute
None
1.2 Record
Application in
Database and
assign
Document
Locator
Number (DLN)
None
2 minutes
None
1.3 Endorse
application to
the Section
None
1 min
345
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Chief for
assignment to
Revenue
Officer and
affix initial on
routing slip
Section Chief
ELTRD
None
1.4 Assign
application to
Revenue
Officer and
affix initial on
routing slip
None
2 minutes
None
1.5 Endorse
application to
ELTFOD for
the Conduct of
ocular
inspection of
said
manufacturing
plant and
Storage
Facilities/Ware
house
None
Within the
scheduled
ocular
inspection date
as set by the
Taxpayer
- 2 days
Revenue Officer
(ELTFOD)
None
1.6 Prepare
Revenue
Officer’s Report
and Permit after
the
ocular/receipt of
Ocular report
from ELTFOD)
None
30 minutes
Revenue Officer
ELTRD
None
1.7 Endorse the
same to Section
chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.8 Review
Revenue
Officers Report,
None
20 minutes
346
Revenue Officer
(from ELTFOD)
Section Chief
ELTRD
Permit,
Manufacturers
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
1.9 Endorse the
same to
Assistant
Division chief if
found in order
and affix initial
on routing slip
None
1 minute
Section Chief
ELTRD
None
1.10 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11 Endorse the
same to
Division Chief if
found in order
and affix initial
on routing slip
None
1 minute
None
1.12 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.13 Endorse the
same to Head
Revenue
None
1 minute
Division Chief
ELTRD
347
Assistant Division
Chief
ELTRD
Executive
Assistant, LTExcise Group if
found in order
and affix initial
on routing slip
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14 Review
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
None
1.15 Endorse the
same to
Assistant
Commissioner if
found in order
and affix initial
on routing slip
None
1 minute
None
1.16 Review and
Approved
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.17 Transmit
back the
approved
Revenue
Officers Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
348
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.18 Endorse the
Manufacturer
Bond to General
Service Division
for issuance of
Registry
Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.19 Issuance of
Registry
Number
None
1 day
General Service
Division
None
1.20 Transmit
back the
Registry
Number
None
1 minute
General Service
Division
2. Release
Permit to
Taxpayer
None
2 minutes
Revenue Officer
ELTRD
None
5 days, 1hour
and 46
minutes
2.Receive permit
TOTAL :
349
29. Processing of Request for Permit to Import Raw Materials,
Mechanical Contrivances for Tobacco Manufacturers
Manufacturers of tobacco products are required to secure for Permit to Import Raw
Materials, Mechanical Contrivances for Tobacco Manufacturers for effective
monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise LT Regulatory Division (ELTRD)
Simple
G2B – Government to Business
Taxpayers requesting for Importation of Raw materials,
Mechanical Contrivances for Tobacco Manufacturing
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter of permit to Import Raw To be supplied by the taxpayer.
Materials, Mechanical Contrivances for
Tobacco Manufacturers [One (1) Original ]
2. Bill of Lading. [One (1) Photocopy]
Freight Courier
3. Packing List [One (1) Photocopy]
Supplier of imported article
4. Commercial Invoice[ One (1)
Supplier of imported article
Photocopy
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
(Officer of the
Permit to Import
application
Day)
Raw Materials,
and
ELTRD
Mechanical
supporting
Contrivances for
documents to
Tobacco
determine the
Manufacturers at
completeness
Tobacco, Minerals,
of
Mining and Power
documentary
Section (TMMPS),
requirements
ELTRD
submitted by
taxpayer
None
1.1 Receive
application if
the
documents
are complete
None
1 minute
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.2 Record
Application
in database
and assign
routing slip
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
350
None
1.3 Endorse
application
to the
Section
Chief for
assignment
to Revenue
Officer and
affix initial on
routing slip.
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4 Endorse
application
to the
assigned
Officer
None
2 minutes
Section Chief
ELTRD
None
1.5 Prepare
Revenue
Officer’s
Report and
Permit
None
30 minutes
Revenue Officer
ELTRD
None
1.6 Endorse the
same to
Section
Chief and
affix initial on
routing slip
None
1 minute
None
1.7 Review
Revenue
Officers
Report,
Permit,
None
20 minutes
Section Chief
ELTRD
None
1.8 Endorsement the
same to
Assistant
Division
Chief and
affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
351
Revenue Officer
ELTRD
Assistant Division
Chief
ELTRD
None
1.9 Review
Revenue
Office’s
Report,
Permit,
None
15 minutes
None
1.10 Endorse
the same to
Division
Chief for
approval and
affix initial on
routing slip
None
1 minute
None
1.11 Review
Revenue
Office’s
Report and
Approve
Permit
None
15 minutes
Division Chief
ELTRD
None
1.12 Assign
Permit
Number for
database
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Receive permit
2. Release
Permit to
Taxpayer
2 minutes
TOTAL :
352
None
1 hour and 43
minutes
Assistant Division
Chief
ELTRD
Revenue Officer
ELTRD
30. Processing of Issuance of Permit to Register Cigarette Products
Manufacturers and Importers of Cigarette are required to register their cigarette
brands and variants thereof for effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Excise Large Taxpayers Regulatory Division (ELTRD)
Simple
G2C – Government to Citizen
G2B - Government to Business
Who may avail:
Manufacturers/Importers of cigarettes
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to register
1. Owner/Authorized Representative of
brand name of cigarettes by
Taxpayer
Manufacturer /importer [One (1)
Original Copy]
2. Duly Notarized Sworn Declaration 2. Owner/Authorized Representative of
of the manufacturer/ importer for
Taxpayer
each brand of cigarette [One (1)
photocopy each]
3. Government Health Warnings
3. Department of Health (DOH)
(GHW) Checklist [Twelve (12)
Templates ,Three (3) Copies each]
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application 1. Pre-screen
None
10 minutes
(Officer of the
at Tobacco,
application and
Day)
Minerals, Mining
supporting
ELTRD
and Power
documents to
Section
determine the
(TMMPS),
completeness
ELTRD
of documentary
requirements
submitted by
manufacturer/i
mporter
None
1.1.Receive
application if the
documents are
complete
None
10 minutes
None
1.2.Record
Application in
Database and
assign Document
None
2 minutes
353
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Locator Number
(DLN)
Revenue Officer
(assigned in
database)
ELTRD
None
1.3.Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip
None
1 minute
None
1.4.Assign
application to
Revenue Officer
and affix initial on
routing slip
None
2 minutes
Section Chief
ELTRD
None
1.5.Endorse the
same to Section
Chief if found in
order and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.6.Review
Revenue Officers
Report, Permit,
Manufacturer’s
/importer’s
supporting
documents based
on the
recommendation
of Revenue
Officer.
None
20 minutes
Section Chief
ELTRD
None
1.7.Endorse the
same to Assistant
Division Chief if
found in order and
affix initial on
routing slip and
each page of the
12 GHW template
None
10 minutes
354
Section Chief
ELTRD
None
1.8.Review
Revenue Officers
Report, Permit,
Manufacturer’s/
Importer’s
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.9.Endorse the
same to Division
Chief if found in
order and affix
initial on routing
slip and each page
of the 12 GHW
templates
None
10 minute
Assistant Division
Chief
ELTRD
None
1.10.Review
Revenue Officers
Report, Permit,
Manufacturers’/Im
porter’s supporting
documents
None
15 minutes
None
1.11.Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group if
found in order and
affix initial on
routing slip and
each page of the
12 GHW templates
None
10 minutes
None
1.12.Review
Revenue Officers
Report, Permit,
Manufacturer’s
/Importers
supporting
document’s
None
1 day
355
Division Chief
ELTRD
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.13.Endorse the
same to Assistant
Commissioner if
found in order and
affix initial on
routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14.Review and
Approve
Revenue Officers
Report, Permit,
Manufacturer’s
/Importer’s
supporting
documents
None
1 day
Assistant
Commissioner
LTS
None
1.15.Transmit back
the approved
Revenue Officers
Report, Permit,
Manufacturers
/Importers
supporting
documents
None
1 minute
None
1.16.Issuance of
ETRD Registry
Number
None
2 minutes
Revenue Officer
ELTRD
2. Issuance of
Permit
2.Release Permit
to Taxpayer
None
2 minutes
Revenue Officer
ELTRD
None
2 days 1 hour
52 minutes
TOTAL :
356
Assistant
Commissioner
LTS
31. Processing of Request for Issuance and Processing of Authority to
Release Imported Goods (ATRIG) on Tobacco /Mineral Products and
Wheat
Importers of Tobacco /Mineral Products and Wheat are required to apply for an ATRIG
before the release thereof from customs custody to determine proper tax classification and
applicable excise tax rate of the imported product.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Simple
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers/Importers of Tobacco / Minerals and Wheat products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Notarized application form of
1. Philippine National Single Window
Authority to Release Imported Goods
(PNSW) thru nsw.gov.ph
(ATRIG) on Tobacco /Mineral
Products and Wheat affixed with 2
pcs Documentary Stamps [One (1 )
Original Copy]
2.
Bill of Lading [One (1) Photocopy]
2. Supplier
3.
Commercial invoice [One (1)
Photocopy]
3. Supplier
4.
Packing List [One (1 ) photo copy]
4. Supplier
5.
Bureau of Customs (BOC) & Internal
Revenue Declaration [One (1)
Photocopy]
5. Bureau of Customs (BOC)
6.
Permit to Import Cigarettes/Cigarette
Paper/ leaf tobacco [One (1)
Photocopy]
6. ELTRD
7.
Certificate of compliance for Coal
importation[One (1) Photocopy]
7. Department of Energy (DOE)
8.
Proof of Advance VAT payments for
(Wheat Importation) [One (1)
Photocopy]
8. Importer
357
9.
Product Information/technical
information, if necessary[One (1)
Photocopy]
9. Supplier
10. Certification that the imported salt is
extracted from sea water duly
authenticated by the Philippine
embassy of the country of origin.
[One (1) Photocopy]
10. Supplier
11. Material Safety Data Sheet (Mineral)
[One (1) Photocopy]
11. Supplier
AGENCY
ACTIONS
1. Via PNSW system, 1. Pre-screen
Taxpayer/Importer
the
electronically files
application
an application for
and the
Authority to
supporting
Release Imported
documents to
Goods (ATRIG) on
determine if
Tobacco /Mineral
the taxpayer
Products and
if e
Wheat
registered
(e-application) for
importer and
ATRIG for excise
with permit to
tax purposes at
import and
Tobacco, Minerals,
the basic
Mining and Power
documentary
Section (TMMPS),
requirements
ELTRD
are
complete;
CLIENT STEPS
None
1.1 Record
/encode in
database.
Assign
document
locator
No.(DLN)
Office control
no.(OCN)
prepare a
routing slip
to be
358
FEES TO
BE PAID
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
5 minutes
Receiving Officer
ELTRD
Processing
Officer (RO)
ELTRD
₱ 30 –
Documen
tary
Stamp (2
pcs @
₱15
each)
None
attached to
the
application;
Receiving officer/
Section Chief
ELTRD
None
1.2 Endorse
application to
the Section
Chief (SC)
for
assignment
for
processing
to the
Revenue
Officer (RO)
affix initial in
routing slip;
None
5 minutes
None
1.3 Received the
duly
Notarized
application
and tag the
status of the
e-application
in the PNSW
system as
“Received”
None
2 minutes
Processing
Officer (RO)
ELTRD
None
1.4 Evaluate the
submitted
documentary
requirements
to determine
whether or
not the
applicable
requires any
of the
following;
a. conduct
of ocular
inspectio
n
b. resolution
of
None
15 minutes
Processing officer
(RO)
ELTRD
359
technical/
factual
issue (for
referral to
the
laborator
y unit)
c. resolution
of legal
issues
(for
referral to
the Law
and
legislative
Div.)
Processing
Officer (RO)
ELTRD
None
1.5 Compute the
Excise Tax
due if
applicable
None
5 minutes
None
1.6 Thru the
PNSW
system,
prepare
“Computatio
n Sheet” and
process the
e-ATRIG
(Process 1),
None
10 minutes
Processing
Officer (RO)
ELTRD
None
1.7 Endorse the
dockets with
supporting
documents
to the
Reviewing
Officer
(Section
Chief) for
review;
None
6 minutes
Processing
Officer (RO)
ELTRD
None
1.8 Review the
dockets and
its
None
5 minutes
Processing
Officer (RO)
ELTRD
360
supporting
documents
None
1.9 Thru the
PNSW
system,
process and
generate the
e-ATRIG
(process 2)
None
2 minutes
Review Officer
(Section Chief)
ELTRD
None
1.10 Endorse
the docket to
the Asst.
Division
Chief for
further
review;
None
2 minutes
Reviewing Officer
(Section Chief)
ELTRD
None
1.11 Review
the dockets
bearing on
the e-ATRIG
and its
supporting
documents
None
5 minutes
Reviewing Officer
(Section Chief)
ELTRD
None
1.12 Thru the
PNSW
system,
authorize the
electronic
transmission
(e
transmission
or e-ATRIG
to the
Bureau of
Customs
(BOC)
(Authorize 1)
None
2 minutes
None
1.13 Endorses
the dockets
to the
Division
None
2 minutes
361
Assistant Division
Chief
ELTRD
Asst. Division
Chief
ELTRD
Chief for
further
review and
final
approval of
e-ATRIG;
None
1.14 Reviews
the e ATRIG
and its
supporting
documents
None
2 minutes
Division Chief
ELTRD
None
1.15 Thru the
PNSW
system,
approves/aut
horize the
transmission
e-ATRIG to
the BOC
(authorize 2)
None
2 minutes
Division Chief
ELTRD
None
None
None
PHP 30
1 hour and 20
minutes
2. Print ATRIG in the
PNSW System
TOTAL :
362
32.
Processing of Application for Tax Clearance /Certificate
Authorizing Registration for Stock Transaction Not Traded
through the Local Stock Exchange
The service is availed of by corporations desiring to transfer ownership by way of
sale, barter, exchange or other disposition of shares of stocks in a domestic
corporation not traded through local stock exchange.
Office or Division:
Large Taxpayers Audit Division
(Regular LT Audit Division [RLTAD] 1, 2 and 3, Excise LT Audit
Division [ELTAD] 1 and 2, LT Division [LTD] Cebu and Davao)
Classification:
Complex
Type of Transaction: G2B - Government to Business Entity
Who may avail:
Taxpayers transferring ownership of personal properties arising
from sale
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements for Complex
Transactions:
 Notarized Deed of Absolute Sale (If Transferor/Transferee
antedated deed of sale, it should be
certified by the Clerk of Court or
Executive
Judge
of
the
City/Municipal/Regional Trial Court
where the Notary Public is registered or
Certification of Notarization from the
National Archives Office) (1 original and
1 photocopy);
 Any of the following applicable document
if applicant is not among the parties to
the transaction (1 original copy or 1
certified true copy from the original):
a. Notarized
Special
Power
of Transferor/Transferee
Transferor/Transferee
Attorney;
b. Secretary's Certificate or Board
Resolution; or
c. Certification from the Philippine Philippine Consulate
Consulate or Hague Apostille
Convention (if executed abroad)
Issuing Corporation
 Stock Certificate (1 photocopy)
 Proof of Acquisition Cost (1 certified true Transferor
copy from the original)
 Audited FS of the issuing corporation Transferor/Transferee
nearest the transaction date with
independent appraisal report and
363
computation of the book value/adjusted
book value per share (1 photocopy)
 Audited FS of Selling Corporation Transferor
nearest the transaction date (1
photocopy)
 Price published in the newspaper on the Transferor/Transferee
transaction date or nearest to the
transaction date - if proprietary shares (1
photocopy showing the date of
publication);
 Proof of claimed deductions if with
claims for expenses on the sale. (1
original or 1 certified true copy from the
original)
 CGT/DST returns and Proof of
Payments (1 photocopy)
AGENCY
FEES TO
PROCESSI
CLIENT STEPS
ACTIONS
BE PAID
NG TIME
1. Check
None
1 hour
1. Submit the above
stated documentary
completeness
of submitted
requirements,
documents
together with proof
and
of payment of
accomplish
Certification Fee of
checklist of
P100 and P30
documentary
loose DST / eCAR
requirements
(LT Audit Division
(CDR)
having jurisdiction
of the Taxpayer)
PERSON
RESPONSIBLE
Revenue Officer
Officer of the Day
LT Audit Division
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
None
1.1 Verify TIN of
Taxpayer
(TP)
None
10 minutes
Revenue Officer
Officer of the Day
LT Audit Division
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
2. Receive portion of
the CDR from the
receiving Revenue
Officer as proof of
receipt of the
submitted documents.
2 Receive
complete
documents
from TP and
release copy
of CDR
indicating the
requirements
that have
None
10 minutes
Revenue Officer
Officer of the Day
LT Audit Division
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
364
been
complied with
by the TP.
None
If incomplete,
return the
documents and
inform TP of the
lacking
documents.
None
10 minutes
Revenue Officer
Officer of the Day
LT Audit Division
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
None
2.1. Assign and
issue MOA to
RO for
processing
None
1 hour
Support Staff
LT Audit Division
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
None
2.2. Compute
the Tax
Due/deficiency
tax, if any, using
the ONETT
Computation
Sheet (OCS)
None
3 hours per
docket
3. Accomplish
applicable tax returns;
File and pay tax due
3. Require TP to
pay the
computed taxes
at the nearest
AAB
None
15 minutes
RO Assigned
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
4. Submit proof of
payment
4. Receive
photocopy of
proof of
payments of
taxes after
verifying against
TP's copy,
together with the
copy of the OCS.
None
10 minutes
RO Assigned
LT Audit Division
None
4.1. Review/
Sign/ Initial on
the OCS
None
1 hour and
30 minutes
per docket
CAS/ADC/DC
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
365
RO Assigned
LT Audit Division
None
4.2.Submit OCS
to HREA/ACIR
for approval
None
1 day and 4
hours
5. Receive the
duplicate copy of the
OCS
5. Release to the
TP duplicate
copy of
approved OCS
and retain the
other documents
submitted.
Provide the
same document
locator number
for both the OCS
and the retained
documents.
None
15 minutes
None
5.1. Record in
the ONETT
Logbook
None
5 minutes
6. Issue Claim
Slip (CS) to TP
indicating therein
the date of
release of eCAR
None
10 minutes
6.1. Verify
payment from
Collection and
Bank
Reconciliation
(CBR) in the ITS
None
2 working
days - ITSCBR
6. Receive Claim Slip
None
None
₱100.00/
eCAR (Certification
fee)
₱30.00/
eCAR - (DST)
6.2. Encode the
necessary
details in the
eCAR System
1 hour per
eCAR
366
HREA/ACIR
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
RO Assigned
LT Audit Division
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
None
6.3.
Generate/Print
the eCAR
None
15 minutes
per eCAR
None
6.4. Review
eCAR
None
10 minutes
per eCAR
None
6.5.
Review/Initial on
the eCAR
None
30 minutes
per eCAR
None
6.6. Submit to
the HREA/ACIR
for final review/
approval and
signature on the
eCAR
None
2 working
days
7. Release
eCAR to TP
upon
presentation of
Claim Slip (CS)
None
7. Claim eCAR
TOTAL :
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
ONETT Support
Staff
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
RO Assigned
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
CAS/ADC/DC
LT Audit Division
RLTAD 1,2,3,
ELTAD 1,2, LTD
Cebu, Davao
HREA/ACIR
LT Audit Division
10 minutes
PHP 100 6 days and
Certification
6 hours
Fee and PHP
30 DST/eCAR
367
Releasing Officer
LT Audit Division
33. Processing of Request for Certification of Payment
Taxpayer request to issue certification of payment in relation to their request for tax refund,
issuance of CAR, abatement, etc.
Office or Division
LT Document Processing and Quality Assurance Division
(LTDPQAD)
Classification
Simple
Type of Transaction
G2B – Government to Business
Who may avail
All Large Taxpayers
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Written request (1 copy)
Requesting Large Taxpayer
2. Proof of Payment for Certification Fee (Form
Authorized Agent Bank
0605 with payment details) (1 original copy)
3. Loose Documentary Stamps (2pcs) per
Any BIR Office
Document
Requesting Large Taxpayer
4. Tax Returns corresponding to the requested
certification (1 photocopy)
CLIENT
STEPS
1. Submit
Letter
request for
Certification
of
payments
(Rm. 214A
LTDPQAD)
.
None
AGENCY
ACTIONS
1. Receive
the letter
request
including the
attachments
from the
taxpayer
and forward
it to the
Division
Chief.
1.1. Division
Chief
accepts,
assigns the
said request
to the
concerned
FEES TO BE PAID
₱100 – Certification
Fee
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer
LTDPQAD
5 minutes
Division Chief
LTDPQAD
No. of
Proces
Tax
-sing
Payments Fee to
be
Paid
01 – 12
₱100
13 – 24
₱200
25 – 36
₱300
37 – 48
₱400
49 - 60
₱500
₱30.00 – Loose
Documentary stamp
(2pcs @ P15 each)
368
Section and
return it to
the
Receiving
Officer.
None
None
None
1.2.
Receiving
Officer
accepts and
record the
letter
request in
the logbook
and forward
to the
concerned
Section for
processing.
1.
2. 1.3. Section
Chief
accepts and
assigns the
letter
request to
the
Revenue
Officer in
charge for
processing.
3.
4. 1.4.
Revenue
Officer
accepts and
process the
said
request.
Verify if the
said
payments
were
uploaded in
the
None
5 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Section Chief
LTDPQAD
None
5 minutes per
payment
Revenue Officer
LTDPQAD
369
ITS/CBR/TA
S
None
1.5.
Revenue
Officer
prepares
and initials
the
Certification
of payment.
None
10 minutes
Revenue Officer
LTDPQAD
None
1.6.
Forwards
the
Certification
of payment
to the
Section
Chief for
initial.
None
5 minutes
Revenue Officer
LTDPQAD
None
1.7. Section
Chief
receives,
reviews and
initials the
certification
of payment.
None
5 minutes per
payment
Section Chief
LTDPQAD
None
1.8.
Forwards
the
Certification
of payment
to the
Assistant
Division
Chief for
initial.
None
5 minutes
Section Chief
LTDPQAD
None
1.9. Initials
and
forwards the
Certification
of payment
None
5 minutes
Assistant Chief
LTDPQAD
370
to the
Division
Chief for
signature.
None
1.10. Signs
the
certification
of payment.
None
5 minutes
Division Chief
LTDPQAD
None
1.11.
Forwards to
the
Revenue
Officer in
charge.
None
5 minutes
Division Chief
LTDPQAD
None
1.12.
Receives
and affix the
documentar
y stamps.
None
5 minutes
Revenue Officer
LTDPQAD
2. Claim the
requested
certification of
payment.
2. Release
the
requested
certification
of payment.
None
5 minutes
Revenue Officer
LTDPQAD
TOTAL
No. of
Tax
Paymen
ts
01 – 12
Processing
Fee to
be Paid
₱100
13 – 24
₱200
25 – 36
₱300
37 – 48
₱400
49 - 60
₱500
1 hour and 15
minutes
+ PHP 130
Note: May require additional data if payment is not yet uploaded in the ITS/CBR/TAS
371
34. Processing of Request for Issuance of Certified True Copy of
Documents Filed by the Large Taxpayers
Electronic and manually filed returns not yet rolled-out in EFPS.
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD)
Simple
G2B – Government to Business
Classification:
Type of
Transaction:
Who may avail:
All taxpayers under the jurisdiction of respective RDOs
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request letter signed by the authorized signatory of Requesting Party
the Company stating the purpose of request (1
copy)
2. Photocopy of Documents requested to be certified
Requesting Party
(1 copy)
3. Authorization Letter with valid ID of authorized
Requesting Party
representative (1 original copy)
4. Proof of payment of Certification Fee (1 photocopy) Authorized Agent Bank
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Staff
1. File request
1. Accept the letter
₱100 –
15 minutes
LTDPQAD
letter (Rm. 214A
and the
Certification
LTDPQAD)
document that
fee per
needs to be
document
certified and
forward to the
₱30.00 –
Office of the
Loose
Division for
Documenta
assignment
ry stamp
(2pcs @
₱15 each)
None
1.1. Verify the
authenticity of the
documents
(depends on the
availability of
EFPS and
retrieval of
manually filed
attachments
requested)
2 hours
372
Revenue Officer
LTDPQAD
None
1.2.Stamped
Certified True
Copy (depends
on the copies of
documents being
requested – there
are TPs who are
requesting
hundred copies
of Financial
Statements for
bidding
purposes)
None
5 minutes per
document
Revenue Officer
LTDPQAD
None
1.3. Revenue
Officer initial the
document
None
10 minutes per
Document
Revenue Officer
LTDPQAD
None
1.4. Forwards the
document to the
Section Chief for
initial
None
10 minutes
Section Chief
LTDPQAD
None
1.5. Forwards the
document to the
Office of the
Assistant Chief of
Division for initial
None
15 minutes
Assistant Chief
LTDPQAD
None
1.6. Forwards the
document to the
Office of the
Chief of Division
for signature
None
30 minutes
None
1.7. Signed
certified true copy
None
1 hour
None
1.8. Affix
documentary
stamp
None
30 minutes
373
Section Chief
LTDPQAD
Division Chief
LTDPQAD
Revenue Officer
LTDPQAD
2. Receive
document
requested upon
presentation of
receiving copy of
the request and an
authorization from
the Company to
claim the certified
true copy of the
documents
2. Release
documents
requested
Total
None
5 minutes
PHP 130
5 hours
374
Revenue Officer
LTDPQAD
35. Processing of Application for Tax Exemption on Separation
benefits of Employees of Large Taxpayers
Applied by employers for officials and employees who are separated from
employment by reason of death, sickness, other physical disability or other causes
beyond the control of said official or employee to confirm exemptions from Income
Tax and the Withholding Tax of amounts received by said official or employee or by
his/her heirs.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
LT Audit Divisions
Complex
G2B –Government to Business Entity
Employers of Officials and Employees Separated from Service
Due to Death, Sickness or Other Physical Disability or other
causes beyond the control of Officials and Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
SEPARATION DUE TO DEATH,
SICKNESS OR PHYSICAL DISABILITY
-Letter request from the official/employee EMPLOYER
(or by his heirs) or the employer for the
exemption of separation benefits from
income tax and withholding tax (1
original copy)
-Death - Death Certificate (1 certified
PHILIPPINE STATISTICS AUTHORITY
true copy from the original);
-Sickness/Physical DisabilityA.
Sworn affidavits to be executed by EMPLOYER/PHYSICIAN
the employer's physician or the
employee's attending physician and the
head of office/entity or his
representative, attesting to the fact that
the retiring/separated official or
employee is suffering from a serious
illness or physical disability that affects
the performance of his duties and
endangers his life, if he continues
working (1 original copy);
B.
Clinical record of the
official/employee concerned indicating
the history of illness/physical disability
and initial diagnosis (1 original copy or 1
certified true copy from the original); and
C.
Laboratory examination
confirming the illness suffered by such
375
official/employee or medical certificate
confirming the physical disability of the
official/employee (1 original copy or 1
certified true copy from the original)
RETRENCHMENT OF EMPLOYEE
A written notice to the employee and the
appropriate
Regional Office of the Department of
Labor and Employment at least thirty
(30) days before the
effectivity of termination,
specifying the ground for
termination, and Board
Resolution, in case of a juridical entity, or
sworn affidavit to be executed by the
owner, in case of a sole proprietor. Refer
to RMO 66-2016.
(1 original copy or 1 certified true copy
from the original);
CLIENT STEPS
AGENCY
ACTIONS
1. Submit Checklist of
1.1. Receive
Documentary
the application
Requirements
and check
(CDR) together with
completeness
the required
of supporting
documents
documents and
(LT Audit Division
sign the CDR
having jurisdiction of
the Taxpayer)
None
None
None
EMPLOYER / DOLE
FEES TO
BE PAID
None
PROCESSING
TIME
30 minutes
None
30 minutes
RECEIVING –
Administrative
Staff
LT Audit Division
None
5 days / for
complete
requirements
Revenue officer
LT Audit Division
None
6 hours
CAS, ADC & DC
LT Audit Division
1.2.
Assignment
and preparation
of Reference
Slip to Revenue
Officer (BIR
form 2509)
1.3. Validate all
the submitted
Documents of
Taxpayer and
prepare report
1.4. Review of
report by
376
PERSON
RESPONSIBLE
Officer of the Day
LT Audit Division
None
2 Receive signed
Certificate of Tax
Exemption
CAS and initial
of ADC &
DC
1.5. For final
review and
approval by
HREA and
ACIR
2. Issuance of
Certificate of
Tax Exemption
from Income
Tax and from
the Withholding
Tax
TOTAL :
377
None
1 day
HREA & ACIR of
LTS
None
30 minutes
Releasing Officer
LT Audit Division
None
6 days, 7
hours and 30
minutes
36. Processing of Request for Certificate of No Similar Claim for
Refund
The Certificate of No Similar Claim is issued to taxpayers with application for tax
refund/credit as a measure against double claim/processing of refund/tax credit
involving
the
same
tax
and
same
covered
period.
Office or Division:
LT Audit Divisions
Classification:
Simple
Type of Transaction:
G2B-Government to Business
Who may avail:
Any Taxpayers registered under LTS
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request from the taxpayer (of the Requesting Party
concerned LT Office) (1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
1. Submit letter-request 1.1. Receive
None
Receiving Clerk
(request should
the letter and
LT
Audit Division
pertains to its own data make a referral
only)
slip assigning
4 hours
(LT Audit Division
the case to
having jurisdiction of
Revenue
the Taxpayer)
Officer.
None
None
1.2. Obtain the
required
information from
the Division’s
records.
1.3. Prepare
Certificate for
signature of the
Division Chief.
TOTAL :
378
2 Days
Revenue Officer
LT Audit Division
None
4 hours
Division Chief
LT Audit Division
None
3 Days
None
37. Processing of Request for Application for Destruction of Expired/
Obsolete/Damaged Inventory of Goods
The Certificate is issued to taxpayers as an authority to claim as deductible expense
the value of goods or assets which have been declared as waste or obsolete due to
spoilage, deterioration, obsolescence, expiration or other causes rendering the same
unfit
for
sale
or
for
use
in
production.
Office or Division:
LT Audit Divisions
Classification:
Highly Technical
Type of
G2B- Government to Business Entity
Transaction:
Who may avail:
TAXPAYERS UNDER LTS
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter informing the Division of
Requesting Party
Taxpayer's intent to destruct expired,
obsolete, damaged inventory and
requesting for a personnel of the Division
to witness said destruction on a specified
date (1 original copy).
2. Affidavit stating therein the nature of
Requesting Party
goods to be destroyed and amount/s
thereof (1 original copy)
3. Hard and soft copy of detailed
Requesting Party
inventory listing subject of the destruction
showing the actual cost/s thereof (1
original copy)
4. An abstract of Journal Entries to
Requesting Party
record the destruction in its books (1
original copy)
5. Audited Financial Statements (1
LTDPQAD
photocopy)
6. Inventory list (1 original copy or 1
LTDPQAD
certified true copy from the original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
1. Taxpayer files the 1. Officer of the
application for
Day (OD)
Admin Assistant /
destruction with
checks
officer of the day
complete documents
completeness
LT Audit Division
with the Officer of the
of
None
30 minutes
Day
documentary
(LT Audit Division
requirements
having jurisdiction of
and forwards
the Taxpayer)
the same to
379
None
None
None
the Receiving
Staff to be
stamped with
date of receipt
by the Office,
and records
the same in
the Office
logbook;
where the OD
finds
incomplete
documentation
, Taxpayer is
informed
thereof and
given five days
to submit the
lacking
documents,
and receives
the
application.
1.1. Prepare the None
Memorandum of
Assignment for
officially referring
the same to
RO/GS for
processing.
1.2. RO
None
evaluates the
documentation,
pricing of the
inventory;
schedule the
date/s of
destruction
(depending on
the amount and
number of goods
to be destroyed)
1.3. RO/GS
None
conducts actual
inventory count,
and witnesses the
380
15 minutes
Receiving Staff/
Assigning Staff
LT Audit Division
30 minutes
Revenue
Officer/Group
Supervisor
(RO/GS)
LT Audit Division
14 days
RO/GS
LT Audit Division
None
None
None
None
complete
destruction of
goods applied to
be destroyed
1.4. RO prepares
the report of
destruction and
the Certificate of
Destruction for
signature of the
Assistant
Commissioner
1.5. Review and
evaluation of
report
1.6. Docket is
recorded in the
Office logbook
and released to
the Office of the
Head Revenue
Executive
Assistant (HREA)
1.7. Docket is
received by the
Office of the
Head Revenue
Executive
Assistant (HREA)
for review and
evaluation of the
Report and
Certificate or
returns the docket
for compliance
with review
findings; initials
report and
Certificate to
signify approval
thereof.
381
None
3 days
RO/GS
LT Audit Division
None
3 hours
SC/ADC/DC
LT Audit Division
None
30 minutes
Releasing Staff
LT Audit Division
None
1 day
HREA
LTS
None
None
2. Taxpayer receives
the Certificate of
Destruction or Letter
of Denial
1.8. Docket is
recorded in the
Office logbook
and released to
the Office of the
Head Revenue
Executive
Assistant (HREA)
1.9. Docket is
received by the
Office of the
Head Revenue
Executive
Assistant (HREA)
for review and
evaluation of the
Report and
Certificate or
returns the docket
for compliance
with review
findings; initials
report and
Certificate to
signify approval
thereof.
2. Certificate is
released to
Taxpayer, after
signing the
duplicate of the
Certificate and
the Office
logbook
TOTAL:
382
ACIR
LTS
None
1 day
Receiving Staff
LT Audit Division
None
30 minutes
Releasing Staff
LT Audit Division
None
19 days, 5
hours and 15
minutes
38. Processing of Request for Delinquency Verification Certificate
(DVC) For VAT Refund/Claim
Taxpayer’s request to issue delinquency verification certificate for VAT Refund/Claim.
Office or Division:
Large Taxpayers Collection Enforcement Division (LTCED)
Classification:
Simple
Type of Transaction: G2B – Government to Business
Who may avail:
All Large Taxpayers (under RDOs 116, 121, 124, 125, 126), BIR
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Official Request Letter with company
Requesting large taxpayer
letter head and signed by any responsible
and ranking officer of the entity whose
authority to act as such is contained in a
Board Resolution/Secretary Certificate (1
original copy)
2. Latest Secretary’s Certificate (1 original Requesting large taxpayer
copy or 1 certified true copy from the
original);
3. Photocopy of valid government-issued
Requesting large taxpayer
ID (e.g. Postal, GSIS/SSS/UMID,
Passport, driver’s license, etc.) of the
company’s authorized signatory and
authorized claimant with three (3)
specimen signatures (1 photocopy);
4. Authorization letter of the claimant (1
Requesting large taxpayer
original copy);
5. Printout of eFPS payment form 0605
Requesting large taxpayer
and its payment details (with tax type MC,
ATC: MC200), (1 print-out copy)
6. Loose documentary stamps (2 pcs)
General Services Division (GSD)
7. Certificate of Registration (Form 2303)
Requesting large taxpayer
(1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
1. Submit request
1. Check the
3 hours and 30 Revenue Officer
(Receiving)
letter together with
veracity of the
minutes
LTCED
required documents
information
(Rm. 208, LTCED)
supplied and the
completeness of
the prescribed
documentary
requirements:
₱100.00 –
a. Official
Certification
Request
Fee
383
b.
c.
d.
e.
Letter (in
company’s
₱ 30 –
letterhead)
Loose
and signed by Documenany
tary Stamp
responsible
(2 pcs @
and ranking
₱ 15.00
officer of the
each)
entity whose
authority to
act as such is
contained in a
Board
Resolution,
as shown by
a Secretary’s
Certificate of
the
minutes/conte
nts of the said
Board
Resolution;
Photocopy of
any
governmentissued ID of
the
company’s
authorized
signatory and
authorized
claimant with
three (3)
specimen
signatures
each
photocopy;
Authorization
letter of the
claimant;
Printout of
eFPS
payment form
0605 and its
payment
details (with
384
None
None
None
None
None
None
None
tax type MC,
ATC:
MC200),
100.00;
f. Two (2)
pieces loose
documentary
stamps;
g. Photocopy of
the Certificate
of
Registration
(Form 2303)
1.1. Prepare
Certification on
Outstanding Tax
Liability/ies
(COTL)—for
review and initial
of the sections
chief and
assistant
division chief
1.2. Forward the
COTL to the
Processor
(Revenue
Officer)
1.3. Encode and
print
Delinquency
Verification
Certificate
1.4. Forward the
DVC to the
Assistant
Division Chief
1.5. Review and
initial the DVC
1.6. Forward the
DVC to the
Division Chief
1.7. Review and
sign/approve the
DVC
385
None
30 minutes
Revenue Officer
assigned (under
RDO 116 / 121 /
124 / 125 / 126)
Section Chiefs
LT Audit Division
Assistant Division
Chief
LT Audit Division
None
15 minutes
Processor
(Revenue Officer)
LTCED
None
35 minutes
Processor
(Revenue Officer)
LTCED
None
15 minutes
Processor
(Revenue Officer)
LTCED
None
35 minutes
None
15 minutes
Assistant Division
Chief
LTCED
Assistant Division
Chief
LTCED
None
40 minutes
Division Chief
LTCED
None
None
None
2.Check and receive
the DVC
1.8. Forward the
signed/approved
DVC to the
Officer of the
Day (Revenue
Officer)
1.9. The
Revenue Officer
to affix
documentary
stamp and
imprint dry seal.
1.10. Forward to
the Revenue
Officer
(Releasing)
None
2. Release the
Delinquency
Verification
Certificate
(DVC) to the
taxpayerapplicant.
TOTAL :
15 minutes
Division Chief
LTCED
None
25 minutes
Officer-of-the-Day
(Revenue Officer)
LTCED
None
15 minutes
Officer-of-theDay
(Revenue
Officer)
None
30 minutes
PHP 130
1 day
LTCED
Revenue Officer
(Releasing)
LTCED
39. Processing of Tax Clearance for Large Taxpayers (General Purpose)
386
The DVC is a certification issued to taxpayer certifying that he/she/it is a tax compliant
and has no outstanding tax liability within the Bureau. This is issued to
individuals/corporations who have the purpose of TCC Revalidation, tax refund,
issuance of Tax Debit Memo, closing of business and accreditation of printers.
Office or Division:
LT Assistance Division (LTAD)/ Excise LT Regulatory Division
(ELTRD)
Simple
G2B- Government to Business
Classification:
Type of
Transaction:
Who may avail:
All Business Citizen/Client
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Request Letter - (1 Original Copy)
To be Filed by Taxpayer
Payment Form for Certification Fee – (1
Photocopy)
Documentary Stamp Tax – (2 pcs.)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Taxpayer
1.Get number from
1. None
Certificathe queuing system.
tion Fee –
P100.00
DST –
P30.00
2. Taxpayer
accomplish the
application form and
file the same to the
Receiving Officer
(LTAD/ELTRD)
2.Check the
completeness of
the application
form and the
required
attachments to the
application form
10 minutes
Registration
Officer
LTAD/ELTRD
2.1. Check if the
person physically
filing the
application is duly
authorized by the
concerned
taxpayer-applicant
(applicable only in
cases where the
filer is a nonindividual or a
person other than
the individual
taxpayer/applicant)
3 minutes
Registration
Officer
LTAD/ELTRD
387
2.2. Forward the
application thru
email together with
the attachments, to
ARMD/ LTCED/
LTDPQAD for
verification and
issuance of
Delinquency
Verification
Certificate
5 minutes
Registration
Officer/Chief
LTAD/ARMD/LTC
ED/LTDPQAD
2.3. Received the
DVC from the 3
divisions and
transmit the
application to the
processor,
5 minutes
Registration
Officer
LTAD/ELTRD
2.4. Prepare the
Tax Clearance
15 minutes
Registration
Officer
LTAD/ELTRD
2.5. Forward the
prepared Tax
Clearance for
review
5 minutes
Registration
Officer
LTAD/ELTRD
2.6. Review the
prepared Tax
Clearance and
affix initial thereon
10 minutes
2.7. Forward the
Tax Clearance to
the Head of Office
for
approval/signature
5 minutes
Registration
Officer
LTAD/ELTRD
2.8. Approve/sign
the Tax Clearance
5 hours
Head Revenue
Executive
Assistant
388
RegistrationSection Chief
/Asst
Chief/Division
Chief
LTAD/ELTRD
(HREA)/Assistant
Commissioner
(ACIR)
Large Taxpayers
Service (LTS)
2 minutes
Receiving Clerk
LTAD/ELTRD
2.10. Affix the
documentary
stamp tax and
imprint
5 minutes
Registration
Officer
LTAD/ELTRD
3. Release the Tax
Clearance or
Letter of Denial to
the
taxpayer/applicant
or his authorized
person
5 minutes
2.9. Receive and
forward the Tax
Clearance to the
Releasing/
Registration
Officer
3. Receive Tax
Clearance
TOTAL :
389
PHP
130.00
6 hours and
10 minutes
Registration
Officer
LTAD/ELTRD
40. Processing of Request for Tax Debit Memo (TDM)
Taxpayer’s request to issue Tax debit memo for tax payment.
Office or Division:
LTCED – Collection Monitoring Section
Classification:
Simple
Type of
G2B – Government to Business
Transaction:
Who may avail:
Taxpayers with existing Tax Credit Certificate (TCC)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
(Per RMO No. 37-2011)
1. Letter request for Tax Debit Memo
Requesting Taxpayer
(TDM) (1 original copy)
2. BIR Form 1915 (2 original copies)
Requesting Taxpayer
3. Original Tax Credit Certificate (TCC)
(1 original unexpired copy)
Requesting Taxpayer
4. Tax Return (1 print-out copy)
Requesting Taxpayer
5. Board Resolution/Latest Secretary’s
Certificate (from RMO 5-2011) (1
original copy or 1 certified true copy
from the original)
AGENCY
CLIENT STEPS
ACTIONS
1. Submit the
1. Accept and
complete
review the
requirements for the
completeness
application for TCC
of the
Utilization at LTCED
requirements
Requesting Taxpayer
None
None
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
15 minutes
Section Chief of
CMS
LTCED
None
1 hour
Revenue Officer
LTCED
1.1. Validate
TCC in ITS-CDF
for its
available/unused
balance
1.2. Process
/Issue
certificate of
Outstanding
Tax Liability/ies
(COTL) by
LTCED
390
PERSON
RESPONSIBLE
Revenue Officer
(Receiving Officer)
LTCED
None
None
None
None
1.3. Request
for
recommended
TDM amount
from LT-Audit
Offices.
a. Prepare
reference
slip to
concerned
Audit
Offices
15 minutes
Section Chief, CMS
LTCED
b. Review and
initial the
Reference
Slip
5 minutes
Asst. Div. Chief
LTCED
c. Review and
sign the
reference
slip
5 minutes
Division Chief
LTCED
1.4. Forward
the signed
reference slip to
concerned LT
Audit Offices
1.5. Review
and issue
recommended
TDM amount
None
5 minutes
Revenue Officer
LTCED
None
1 day
Chiefs, LT Audit
Offices
LTCED
1.6. Receive
recommended
TDM amount
from LT-Audit
Offices
None
5 minutes
Note: With
dependency on
the
recommendatio
n issued by LTAudit Offices
391
Revenue Officer
LTCED
None
1.7. Forward to
the Section
Chief, CMS
None
5 minutes
None
1.8. Review
and forward to
the processor
None
5 minutes
None
1.9. Encode
the necessary
TCC utilization
details in the
ITS-TCRS and
generate/ print
the TDM.
None
20 minutes
None
1.10. Forward
the generated
TDM to the
Section Chief
None
5 minutes
None
1.11. Review
and Initial TDM
None
5 hours and 25
minutes
None
1.12. Approve/
Sign
None
1 day
2. Receive
approved/signed
TDM
2. Release of
approved/
signed TDM
None
5 minutes
None
3 days
TOTAL :
392
Revenue Officer
LTCED
Section Chief, CMS
LTCED
Revenue Officer
(TDM Processor)
LTCED
Revenue Officer
(TDM Processor)
LTCED
Section Chief,
CMS/ Asst. Div.
Chief/ Div. Chief/
HREA
Regular/Excise
LTS
Assistant
Commissioner
LTS
Revenue Officer
(Releasing)
LTCED
41. Processing of Request for Permit to Operate as Importer/Dealer/
Trader/Manufacturer of Petroleum/Automobile Products (within
Metro Manila)
Excise Taxpayers are required to secure for Permit to Operate as
Importer/Dealer/Trader/Manufacturer of excisable products prior to importation or
manufacturing operations for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Complex
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers desiring to operate as
Importer/dealer/trader/manufacturer of excisable products
(Petroleum and Automobile)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
To be supplied by the taxpayer.
Importer/Dealer/Trader/Manufacturer of
Letter Attention to:
Petroleum/Automobile Products
Ms. Rosario O. Puno
Permit to Operate (1 original copy)
Chief, Excise LT Regulatory Division (ELTRD)
2.BIR Certificate of Registration (1
At the local RDO with latest registration fee
photocopy)
BIR-Form 0605.
3. Three (3) Photocopies of Plat and Plan Owner of the facility. If Manufacturer, with
of Manufacturing/ Storage Facilities,
Blueprint.
warehouses, etc.
4. Manufacturer’s/Importer’s Surety Bond
Any Insurance Company accredited by the
(initial bond: P100,000.00) Section 160 of
Insurance Commission.
NIRC (1 original copy)
5. Contract of Lease/Agreement, if
Lessor and Lessee.
applicable (1 photocopy)
6. SEC Registration (latest) / Articles of
At Security and Exchange Commission.
Incorporation & By-Laws (1 photocopy)
7. Latest Income Tax Return ( 1
To be supplied by the taxpayer.
photocopy)
8. Mayor’s Permit (1 photocopy)
From the local Municipal Government.
9. In case of Individual, Certificate of
At the Department of Trade and Industry.
registration from DTI (1 photocopy)
10. Production Flow Chart (1 photocopy)
To be supplied by the taxpayer.
11. Layout of Facility (2 photocopies)
To be supplied by the taxpayer.
12. Storage Tanks Used (1 photocopy)
To be supplied by the taxpayer.
13. Location Map of the Production/
To be supplied by the taxpayer.
Assembly Plant of the Importer’s or
Dealer’s Warehouse (1 photocopy)
393
14. In the case of Dealer, Dealership
Agreement Between
Manufacturer/Assembler or Importer and
Dealer (1 photocopy)
CLIENT STEPS
From the Importer and Dealer.
AGENCY
ACTIONS
FEES
TO BE
PAID
None
PROCESSING
TIME
PERSON
RESPONSIBLE
10 minutes
Revenue Officer
(Officer of the Day)
ELTRD
Revenue Officer
(Officer of the Day)
ELTRD
1. File application with
the required
documents at ELTRD
1. Pre-screen
application and
supporting
documents to
determine the
completeness of
documentary
requirements
submitted by
taxpayer
None
1.1. Receive
application if the
documents are
complete
None
1 minute
None
1.2. Record
Application in
Database and
assign routing
slip
None
2 minutes
None
1.3. Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip.
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4. Endorse
application to
the assigned
Officer
None
2 minutes
Section Chief
ELTRD
Within the
scheduled
ocular
inspection date
Revenue Officer
ELTFOD
Note: Conduct of
ocular inspection
will be done by
ELTFOD
394
Revenue Officer
(assigned in
database)
ELTRD
as set by the
Taxpayer
- 3 days
None
1.5. Prepare
Revenue
Officer’s Report
and Permit after
the ocular/receipt
of Ocular report
from ELTFOD
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
Chief and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officers
Report, Permit,
Manufacturer’s
Bond and
supporting
documents based
on the
recommendation
of Revenue
Officer.
None
15 minutes
Section Chief
ELTRD
None
1.8.
Endorsement the
same to Assistant
Division and affix
initial on routing
slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review
Revenue Office’s
Report, Permit,
Manufacturer’s
Bond and
supporting
documents
None
10 minutes
Assistant Division
Chief
ELTRD
395
Assistant Division
Chief
ELTRD
None
1.10. Endorse
the same to
Division Chief
affix initial on
routing slip
None
1 minute
None
1.11. Review
Revenue Office’s
Report, Permit,
Manufacturer’s
Bond and
supporting
documents
None
10 minutes
None
1.12. Endorse
the same to Head
Revenue
Executive
Assistant, LTExcise Group for
review and affix
initial on routing
slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue Office’s
Report, Permit,
Manufacturer’s
Bond and
supporting
documents
None
1 hour and 30
minutes
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.14. Endorse
the same to
Assistant
Commissioner for
review and
approval and affix
initial on routing
slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15. Review
and Approved
Revenue Office’s
Report, Permit,
Manufacturer’s
None
1 hour and 30
minutes
Assistant
Commissioner
LTS
396
Division Chief
ELTRD
Bond and
supporting
documents
None
1.16. Transmit
back the
approved
Revenue
Officer’s Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.17. Endorse
the Manufacturer
Bond to General
Service Division
for issuance of
Registry Number
of the said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.18. Issuance of
Registry Number
None
1 day
General Service
Division
None
1.19. Transmit
back the Registry
Number for
records purposes
None
10 minutes
General Service
Division
None
1.20. Assign
Permit
Number/Assessm
ent Number for
database
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Receive Permit
2. Release
Permit to
Taxpayer
None
2 minutes
Revenue Officer
ELTRD
None
4 days, 4
hours and 42
minutes
TOTAL :
397
42. Processing of Request for Permit to Operate as Importer/Dealer/
Trader/Manufacturer of Petroleum/Automobile Products (outside
Metro Manila)
Excise Taxpayers are required to secure for Permit to Operate as
Importer/Dealer/Trader/Manufacturer of excisable products prior to importation or
manufacturing operations for uniform reporting requirements and effective monitoring
purposes.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Complex
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers desiring to operate as
Importer/dealer/trader/manufacturer of excisable products
(Petroleum and Automobile)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate as
To be supplied by the taxpayer.
Importer/Dealer/Trader/Manufacturer of
Letter Attention to:
Petroleum/Automobile Products
Ms. Rosario O. Puno
Permit to Operate (1 original copy)
Chief, Excise LT Regulatory Division (ELTRD)
2. BIR Certificate of Registration (1
At the local RDO with latest registration fee
photocopy)
BIR-Form 0605.
3. Plat and Plan of Manufacturing/
Owner of the facility. If Manufacturer, with
Storage Facilities, warehouses, etc. (3
Blueprint.
photocopies)
4. Manufacturer’s/Importer’s Surety Bond Any Insurance Company accredited by the
(initial bond: P100,000.00) Section 160 of Insurance Commission.
NIRC (1 original copy)
5. Contract of Lease/Agreement, if
Lessor and Lessee.
applicable (1 photocopy)
6. SEC Registration (latest) / Articles of
At Security and Exchange Commission.
Incorporation & By-Laws (1 photocopy)
7. Latest Income Tax Return (1
To be supplied by the taxpayer.
photocopy)
8. Mayor’s Permit (1 photocopy)
From the local Municipal Government.
9. In case of Individual, Certificate of
At the Department of Trade and Industry.
registration from DTI (1 photocopy)
10. Production Flow Chart (1 photocopy) To be supplied by the taxpayer.
11. Layout of Facility (2 photocopies)
To be supplied by the taxpayer.
12. Calibration of Storage Tanks Used (1 To be supplied by the taxpayer.
photocopy)
13. Location Map of the Production/
To be supplied by the taxpayer.
Assembly Plant of the Importer’s or
Dealer’s Warehouse (1 photocopy)
398
14. In the case of Dealer, Dealership
From the Importer and Dealer.
Agreement Between
Manufacturer/Assembler or Importer and
Dealer (1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application with 1. Pre-screen
None
10 minutes
(Officer
of the Day)
the required
application and
ELTRD
documents at ELTRD supporting
documents to
determine the
completeness of
documentary
requirements
submitted by
taxpayer
Revenue Officer
(Officer of the Day)
ELTRD
None
1.1. Receive
application if the
documents are
complete
None
1 minute
None
1.2. Record
Application in
Database and
assign routing
slip
None
2 minutes
None
1.3. Endorse
application to
the Section
Chief for
assignment to
Revenue Officer
and affix initial
on routing slip.
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4.
None
2 minutes
Section Chief
ELTRD
Endorse
applicatio
n to the
assigned
Officer
Note: Conduct
of ocular
inspection will
Within the
scheduled
ocular
399
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTFOD
be done by
ELTFOD
inspection date
as set by the
Taxpayer
- 5 days
None
1.5. Prepare
Revenue
Officer’s Report
and Permit after
the
ocular/receipt of
Ocular report
from ELTFOD
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse
the same to
Section Chief
and affix initial
on routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue
Officers Report,
Permit,
Manufacturer’s
Bond and
supporting
documents
based on the
recommendatio
n of Revenue
Officer.
None
15 minutes
Section Chief
ELTRD
None
1.8.
Endorsement
the same to
Assistant
Division and
affix initial on
routing slip
None
1 minute
Section Chief
ELTRD
None
1.9. Review
Revenue
Office’s Report,
Permit,
Manufacturer’s
None
10 minutes
400
Assistant Division
Chief
ELTRD
Bond and
supporting
documents
None
1.10. Endorse
the same to
Division Chief
affix initial on
routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.11. Review
Revenue
Office’s Report,
Permit,
Manufacturer’s
Bond and
supporting
documents
None
10 minutes
Division Chief
ELTRD
None
1.12. Endorse
the same to
Head Revenue
Executive
Assistant, LTExcise Group
for review and
affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue
Office’s Report,
Permit,
Manufacturer’s
Bond and
supporting
documents
None
1 hour and 30
minutes
None
1.14. Endorse
the same to
Assistant
Commissioner
for review and
approval and
affix initial on
routing slip
None
1 minute
401
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
None
1.15. Review
and Approved
Revenue
Office’s Report,
Permit,
Manufacturer’s
Bond and
supporting
documents
None
1 hour and 30
minutes
Assistant
Commissioner
LTS
None
1.16. Transmit
back the
approved
Revenue
Officer’s Report,
Permit,
Manufacturers
Bond and
supporting
documents
None
1 minute
Assistant
Commissioner
LTS
None
1.17. Endorse
the
Manufacturer
Bond to General
Service Division
for issuance of
Registry
Number of the
said Bond
None
1 minute
Revenue Officer
ELTRD
None
1.18. Issuance
of Registry
Number
None
1 day
General Service
Division
None
1.19. Transmit
back the
Registry
Number for
records
purposes
None
10 minutes
General Service
Division
None
1.20. Assign
Permit
Number/Assess
None
2 minutes
402
Revenue Officer
(assigned in
database)
ELTRD
ment Number
for database
2. Receive Permit
2. Release
Permit to
Taxpayer
TOTAL :
403
None
2 minutes
None
6 days, 4
hours and 42
minutes
Revenue Officer
ELTRD
43. Processing of Request for Renewal of Permit to Operate
Permits issued to excise taxpayers are required to secure the renewal of permits to
determine their compliance to administrative requirements stated therein.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Complex
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Excise Taxpayers requesting for renewal of their permit.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Renewal of Permit
To be supplied by the taxpayer.
(1 original copy)
2. BIR Issued Original Permit with Latest
To be supplied by the taxpayer.
Renewal (1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
(Officer of the
Request for Renewal
application
Day)
of Permit at ELTRD
and
ELTRD
supporting
documents to
determine the
completenes
s of
documentary
requirements
submitted by
taxpayer
None
1.1. Receive
application if the
documents are
complete
None
1 minute
None
1.2. Record
Application in
database and
assign routing
slip.
None
2 minutes
None
1.3. Endorse
application to
the Section
Chief for
assignment to
None
1 minute
404
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
and affix initial
on routing slip.
None
1.4. Endorse
application to
the assigned
Officer
None
2 minutes
Section Chief
ELTRD
None
1.5. Endorse
application to
Excise LT Field
Operations
Division and LT
Programs and
Performance
Monitoring
Division to
determine
administrative
Liability, if any,
of taxpayer
None
5 days
Revenue Officers
ELTFOD/
LTPMPD
None
1.6. Prepare
Revenue
Officer’s Report
and Permit after
receipt of Memo
Report from
ELTFOD and
LTPMPD
None
5 minutes
Revenue Officer
ELTRD
None
1.7. Endorse
the same to
Section Chief
and affix initial
on routing slip
None
1 minute
Revenue Officer
ELTRD
None
1.8. Review
Revenue
Officers Report
and Permit,
None
20 minutes
Section Chief
ELTRD
None
1.9. Endorse
the same to
Assistant
None
1 minute
Section Chief
ELTRD
405
Division and
affix initial on
routing slip
None
1.10. Review
Revenue
Officer’s Report
and Permit and
supporting
documents
None
15 minutes
Assistant Division
Chief
ELTRD
None
1.11. Endorse
the same to
Division Chief
and affix initial
on routing slip
None
1 minute
Assistant Division
Chief
ELTRD
None
1.12. Review
Revenue
Officer’s Report
and Permit and
supporting
documents
None
15 minutes
None
1.13. Endorse
to Head
Revenue
Executive
Assistant, LTExcise Group
and affix initial
on routing slip
None
1 minute
Division Chief
ELTRD
None
1.14. Review
Revenue
Officer’s Report
and Permit, and
supporting
documents
None
15 minutes
Head Revenue
Executive
Assistant
LTS
None
1.15. Endorse
the same to
Assistant
Commissioner
and affix initial
on routing slip
None
1 minute
Head Revenue
Executive
Assistant,
LT-Excise Group
LTS
406
Division Chief
ELTRD
None
1.16. Review
Revenue
Officer’s Report
and permit and
supporting
documents and
Approve Permit
None
1 hour
None
1.17. Transmit
back the
approved Permit
1.18. Assign
Permit Number
for database
None
1 minute
None
2 minutes
2. Release
Permit to
Taxpayer
None
2 minutes
None
5 days, 2
hours and 36
minutes
None
2. Receive Permit
TOTAL :
407
Assistant
Commissioner
LTS
Assistant
Commissioner
LTS
Revenue Officer
(assigned in
database)
ELTRD
Revenue Officer
ELTRD
44. Processing of Request for Permit to Operate Storage Facility/
Additional Storage Tanks/Blend Biofuel Blended Diesel/Blend
Biofuel Blended Gasoline
Manufacturers/Importers of Petroleum Products are required to secure for Permit to
Operate Storage Facility/Additional Storage Tanks/Blend Biofuel Blended Diesel/Blend
BiofuelmBlended Gasoline prior to blending operations for uniform reporting requirements
and effective monitoring purposes.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Simple
G2B – Government to Business,
G2C – Government to Citizen
Who may avail:
Taxpayers desiring to operate Storage Facility/ Additional Storage
Facility/Blend Biofuel Blended Diesel/ Blend Biofuel Blended
Gasoline
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Application for Permit to Operate Storage To be supplied by the taxpayer.
Facility/Additional Storage Tanks/Blend
Biofuel Blended Diesel/Blend Biofuel
Blended Gasoline (1 original copy)
2. Layout of the Facility (3 photocopies)
To be supplied by the taxpayer.
3. Lease Contract or Proof of Ownership (1 Lessor and Lessee
photocopy)
4. Calibration Certificate & Tables of Each
Owner of the Facility
Tank (1 photocopy)
5. Pictures of Storage Tanks (1 photocopy) To be supplied by the taxpayer.
6. For Additional Storage Tanks, with Old
To be supplied by the taxpayer.
Permit. (1 photocopy)
7. For Biofuel Blended Diesel, with Process To be supplied by the taxpayer.
Flow in Blending Ethanol with MOGAS. (1
photocopy)
8. For Biofuel Blended Gasoline, with
To be supplied by the taxpayer.
Process Flow in Blending Ethanol with B2.
(1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
RESPONSIBLE
ACTIONS
BE PAID
TIME
Revenue Officer
1. File application
1. Pre-screen
None
10 minutes
(Officer of the
Permit to Operate
application and
Day)
Storage
supporting
ELTRD
Facility/Additional
documents to
Storage Tanks/Blend
determine the
Biofuel Blended
completeness of
Diesel/Blend Biofuel
documentary
requirements
408
Blended Gasoline at
ELTRD
submitted by
taxpayer
None
1.1. Receive
application with
complete attached
documents.
None
1 minute
None
1.2. Record
Application in
database and
assign routing slip
None
2 minutes
None
1.3. Endorse
application to the
Section Chief for
assignment to
Revenue Officer
and affix initial on
routing slip.
None
1 minute
Revenue Officer
(assigned in
database)
ELTRD
None
1.4. Endorse
application to the
assigned Officer
1.5. Prepare
Revenue Officer’s
Report and Permit
None
2 minutes
Section Chief
ELTRD
None
30 minutes
Revenue Officer
ELTRD
None
1.6. Endorse the
same to Section
Chief and affix
initial on routing
slip
None
1 minute
Revenue Officer
ELTRD
None
1.7. Review
Revenue Officer’s
Report, Permit
and supporting
documents
None
20 minutes
Section Chief
ELTRD
None
1.8. Endorsement
the same to
Assistant Division
and affix initial on
routing slip
None
1 minute
None
409
Revenue Officer
(Officer of the
Day)
ELTRD
Revenue Officer
(assigned in
database)
ELTRD
Section Chief
ELTRD
Assistant
Division Chief
ELTRD
None
1.9. Review
Revenue Officer’s
Report, Permit
and supporting
documents
None
15 minutes
None
1.10. Endorse the
same to Division
Chief and affix
initial on routing
slip
None
1 minute
None
1.11. Review
Revenue Officer’s
Report, Permit
and supporting
documents
None
15 minutes
Division Chief
ELTRD
None
1.12. Endorse the
same to Head
Revenue
Executive
Assistant, LTExcise Group and
affix initial on
routing slip
None
1 minute
Division Chief
ELTRD
None
1.13. Review
Revenue Officer’s
Report, Permit
and supporting
documents
None
1 day
None
1.14. Endorse the
same to Assistant
Commissioner
and affix initial on
routing slip
None
1 minute
None
1.15. Review
Revenue Officer’s
Report, Permit
and supporting
documents and
Approve Permit
None
1 day
410
Assistant
Division Chief
ELTRD
Head Revenue
Executive
Assistant,
LT-Excise
Group
LTS
Head Revenue
Executive
Assistant,
LT-Excise
Group
LTS
Assistant
Commissioner
LTS
None
1.16. Transmit
back the approved
Permit
None
1 minute
Assistant
Commissioner
LTS
None
1.17. Assign
Permit Number for
database
None
2 minutes
Revenue Officer
(assigned in
database)
ELTRD
2. Receive Permit
2. Release Permit
to Taxpayer
None
2 minutes
TOTAL:
None
2 days, 1 hour
and 46
minutes
411
Revenue Officer
ELTRD
45. Processing of Request for Analysis of BIR Accountable Forms
BIR accountable forms are analyzed to determine authenticity.
Office or Division:
Classification:
Type of Transaction:
Excise LT Regulatory Division (ELTRD)
Highly Technical
G2C – Government to Citizen, G2B – Government to Business,
G2G – Government to Government
Who may avail:
All
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter (addressed to: The Chief,
Taxpayer/Applicant
Excise LT Regulatory Division
(ELTRD), G/F Room102, BIR, NOB,
Diliman, Quezon City) requesting for
analysis of BIR accountable form/s (1
original copy)
2. BIR accountable form/s for analysis (1
original copy or 1 certified true copy)
Taxpayer/Applicant
AGENCY
ACTIONS
1. Check content
of letter and
verify
specimen/s.
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
None
1.1. If found in
order, receive
letter together
with specimen/s.
None
3 minutes
None
1.2. Duly identify
the specimen/s,
conduct analysis
and generate
report.
None
19 working
days
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division (ELTRD)
Assigned
Revenue
Chemist/Chief,
Laboratory
Section,
Excise LT
CLIENT STEPS
1. 1. Submit letter to the
The Chief, ELTRD
together with the
specimen/s properly
identified by the client
2.
Note: Maximum of
5,000 pieces of
accountable forms per
request
412
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division (ELTRD)
Regulatory
Division
None
1.3. Prepare and
sign
reply letter.
None
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division; Asst.
Chief/Chief,
Excise LT
Regulatory
Division
(ELTRD); HREAExcise
Group/Asst.
Commissioner,
Large Taxpayers
Service
2. Receive report
2. Release
report to client.
None
Assigned
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division
TOTAL :
413
None
19 working
days and 8
minutes
46. Processing of Request for Approval of Formulas for Denatured
Alcohol
“Domestic alcohol of not less than one hundred eighty degrees’ proof (ninety percent
absolute alcohol) shall, when suitably denatured and rendered unfit for oral intake, be
exempt from the excise tax prescribed in Sec. 141: xxxxx” (SEC. 134, Tax Code of
1997, as amended). “Xxxxx the process of denaturing alcohol shall be effected only
within distillery premises where the alcohol to be denatured is produced in accordance
with formulas duly approved by the Bureau of Internal Revenue xxxxx.” (SEC 168, Tax
Code of 1997, as amended)
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise LT Regulatory Division (ELTRD)
Highly Technical
G2B – Government to Business
Manufacturer who intends to use denatured alcohol in its
manufacturing operations as raw material or as fuel for motive
power
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter (addressed to: The Chief,
Buyer-User of denatured alcohol
Excise LT Regulatory Division
(ELTRD), G/F Room102, BIR, NOB,
Diliman, Quezon City) stating the
following, to wit (1 original copy):
a. Request for approval of formula for
specially denatured alcohol (SDA)
b. Proposed SDA formula using the
following format:
“To every 100 liter of ethyl alcohol
add:
(quantity) of (denaturant/s).”
c. Specific use/s of SDA (state specific
process or products where SDA is to
be used)
2. Process Flow (if SDA is to be used in a Buyer-User of denatured alcohol
process) (1 photocopy)
3. Product Formulation (if SDA is used as Buyer-User of denatured alcohol
solvent or raw material) (1 original
copy)
414
4. Food and Drug Administration (FDA)
Notification of Cosmetic Product
bearing on the Product Ingredient List
showing the ingredients with the
corresponding percentage of each
ingredient for a total of 100% or
Product Formulation registered with
the FDA (if SDA is used for cosmetic
and toilet preparations) (1 photocopy)
Buyer-User of denatured alcohol
5. Sample of alcohol to be denatured Alcohol distiller-Supplier of denatured alcohol
properly identified by the client (indicate
name of sample; company name;
signature over printed name of
client/representative)
6. Sample of denaturant/s properly Buyer-user
identified by the client (indicate name of
sample; company name; signature
over
printed
name
of
client/representative)
CLIENT STEPS
1. Submit letter
together with
required
documents and
samples to the
Chief, ELTRD.
AGENCY
ACTIONS
1. Check content
of letter and
verify samples.
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
3 minutes
None
1.1. If found in
order, receive
letter together
with required
documents and
samples.
None
None
1.2.
Recommend
approval/
disapproval of
proposed
formula.
None
415
PERSON
RESPONSIBLE
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division (ELTRD)
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division (ELTRD)
Assigned
Revenue
Chemist/Chief,
Laboratory
Section,
Excise LT
Regulatory
Division
None
1.3. Prepare and
sign letter of
approval/
disapproval.
None
2. Received approved/
disapproved formula
2. Release
approved/disapp
roved formula.
None
TOTAL :
None
416
19 working
days
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division; Asst.
Chief/Chief,
Excise LT
Regulatory
Division
(ELTRD); HREAExcise
Group/Asst.
Commissioner,
Large Taxpayers
Service
Assigned
Revenue
Chemist,
Laboratory
Section,
Excise LT
Regulatory
Division
19 working
days and 8
minutes
47. Processing of Request for Sampling and Analysis of Alcohol and
Denaturants During Conduct of Denaturing of Alcohol
“Xxxxx the process of denaturing alcohol shall be effected only within distillery
premises where the alcohol to be denatured is produced in accordance with formulas
duly approved by the Bureau of Internal Revenue and only in the presence of duly
designated representatives of said Bureau.” (SEC 168, Tax Code of 1997, as
amended)
Office or Division:
Excise LT Regulatory Division (ELTRD)
Classification:
Highly Technical
Type of Transaction: G2B – Government to Business
Who may avail:
Distiller-denaturer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Notice of denaturing schedule (1
Distiller-denaturer; buyer-user and/or dealer of
original copy)
denatured alcohol
2. Sample of denaturant/s
Distiller-denaturer; buyer-user and/or dealer of
denatured alcohol
3. Denaturing Order (1 photocopy)
Excise LT Field Operations Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue
1. Submit notice of
1. Check content
None
5 minutes
Chemist,
denaturing
of letter and
Laboratory
schedule together
verify sample/s.
Section, Excise
with the sample of
LT Regulatory
denaturant/s to the
Division (ELTRD)
Chief, ELTRD.
None
1.1. If found in
order, receive
notice together
with sample/s.
None
3 minutes
None
1.2. Receive
Denaturing Order
from Excise LT
Regulatory
Division
(ELTRD).
None
3 minutes
417
Revenue
Chemist,
Laboratory
Section, Excise
LT Regulatory
Division (ELTRD)
Revenue
Chemist,
Laboratory
Section, Excise
LT Regulatory
Division (ELTRD)
None
1.3. Proceed to
distillery on
scheduled date
of denaturing
and conduct
sampling and
analysis of
alcohol and
denaturant/s,
and generate
report.
None
1 day
Note: Covers
only sampling,
analysis and
generation of
report. This
excludes travel
time and
unforeseen
events.
TOTAL :
1 day and 11
minutes
Note: This service is considered Highly Technical because it involves technical knowledge of
a Chemist.
418
None
Assigned
Revenue
Chemist,
Laboratory
Section, Excise
LT
Regulatory
Division
48. Processing of Request to issue Permit to Export
Taxpayer’s request to issue Permit to Export.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Simple
G2B - Government to Business
Taxpayers engaged in businesses exporting excisable products out
of the Philippines
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. BIR Form No. 1940 pursuant to RMO BIR Form No. 1940 may be downloaded from
No. 38-2003 or Letter request by the the BIR website; letter to be provided by the
taxpayer address to the Chief, taxpayer
ELTFOD (1 original copy)
2. Purchase Order of the client
abroad/Purchase Agreement/Contract To be provided by the taxpayer
to Sell (1 photocopy)
3. Proforma Invoice with complete
details of the products to be exported To be provided by the taxpayer
(1 photocopy)
4. Proof of excise tax payment (include
photocopy of ATRIG if imported) (1
To be provided by the taxpayer
photocopy)
5. Latest Sworn Statement duly received
To be provided by the taxpayer
by ELTRD (1 original copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. Submit complete
1. Accept
None
10 minutes
Officer/Officer
of
documents at
documents
the
day
ELTFOD
from
ELTFOD
taxpayer.
None
None
None
1.1 Assign the
application to
the
correspondin
g Revenue
Officer.
1.2 Review
documents
and prepare
Permit to
Export
1.3 Forward
Permit to
Export to the
419
None
10 minutes
Section Chief
ELTFOD
None
1 hour and 30
minutes
Revenue Officer
ELTFOD
None
30 minutes
Section Chief
ELTFOD
None
None
None
None
2. Receive permit.
Section Chief
for
preliminary
review and for
affixing of
initial
1.4 Forward
Permit to
export to the
Assistant
Division Chief
for validation/
verification
and for
affixing of
initial
1.5 Forward
Permit to
Export to the
Division Chief
for final
review and for
signature
1.6 Return
Permit to
Export and
other
documents to
the
Replenishme
nt and Export
Section for
recording
1.7 Record the
signed Permit
to export for
release
2. Release
Permit to Export
to the Taxpayer
TOTAL:
420
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
5 minutes
Division Chief
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
None
3 hours and 40
minutes
49. Processing of Request to issue Product Replenishment Debit
Memo (PRDM)
Taxpayer’s request to issue PRDM.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Complex
G2B - Government to Business
Taxpayers engaged in businesses exporting excisable products
out of the Philippines
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Export Permit and or
To be provided by the taxpayer
Application for Export Permit duly
received by ELTFOD (1 original
copy)
2. Computation of Excise Tax Due (1
To be provided by the taxpayer
photocopy)
3. Specific date of Removal
To be provided by the taxpayer
4. Taxpayer’s Copy of source PRC (1
To be provided by the taxpayer, obtained from
original copy)
BIR-ELTFOD
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit complete
1. Accept
None
10 minutes
ELTFOD
Requirements to
documents
ELTFOD
from
Taxpayer
Section Chief
None
1.1 Assign the
None
10 minutes
Product
application
Replenishment
and
to the
Export
Section
correspondi
(PRES)
ng
Revenue
Officer.
Revenue Officer
None
1.2 Review
None
5 days
(PRES)
documents
and
Prepare
Product
Replenishm
ent Debit
Memo
Section Chief
None
1.3 Forward
None
1 hour
(PRES)
Product
Replenishm
ent Debit
421
None
None
None
Memo to
the Section
Chief for
initial
review and
for affixing
of initial
1.4 Forward
Product
Replenishm
ent Debit
Memo to
the
Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial
1.5 Forward
Product
Replenish
ment Debit
Memo to
the Division
Chief for
final review
and for
signature
1.6 Return
Product
Replenish
ment Debit
Memo and
other
documents
to the
Replenish
ment and
Export
Section for
recording
422
None
1 hour
Assistant Division
Chief
ELTFOD
None
1 hour
Division Chief
ELTFOD
None
5 minutes
Division Chief
ELTFOD
None
2. Receive PRDM.
1.7 Record the
signed
Product
Replenish
ment Debit
Memo for
release
2. Release
Product
Replenishment
Debit Memo to
Taxpayer
TOTAL:
423
None
5 minutes
Revenue Officer
ELTFOD
None
15 minutes
Releasing Officer
ELTFOD
None
5 days, 3
hours and 45
minutes
50. Processing of Request for Official Delivery Invoice (ODI) –
Molasses
Taxpayer’s request for Official Delivery Invoice (ODI) and Liquidation of Molasses.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Simple
Type of Transaction: G2B - Government to Business
Who may avail:
Taxpayers engaged in manufacturing of alcoholic beverages
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Official Delivery To be provided by the taxpayer
Invoice (ODI) (1 original copy)
2. Liquidation of ODI used (1 To be provided by the taxpayer
photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Taxpayer to submit 1. Accept
None
10 minutes
ELTFOD
Request Letter and
documents
Liquidation of ODI submitted
Molasses used to
by the
ELTFOD
taxpayer
Revenue Officer
None
1.1 Review
None
1 hour
Alcohol Section
documents
ELTFOD
and
prepare
Requisition
Issue Slip
Section Chief
None
1.2 Forward
None
30 minutes
Alcohol Section
Requisition
ELTFOD
Issue Slip
to the
Section
Chief for
initial
review and
for affixing
of initial
Assistant Division
None
1.3 Forward
None
30 minutes
Chief
Requisition
ELTFOD
Issue Slip
to the
Assistant
Division
Chief for
verification/
validation
424
None
None
None
None
and for
affixing of
initial
1.4 Forward
Requisition
Issue Slip
to the
Division
Chief for
final review
and for
signature
1.5 Forward
Requisition
Issue Slip
to the
HREALTS,
Excise
Group for
review and
for initial
1.6 Forward
Requisition
Issue Slip
to the
ACIR-LTS
for
approval
and for
signature
1.7 Forward
Requisition
Issue Slip
to the
Accountabl
e Forms
Division for
approval of
release
and for
signature
425
None
30 minutes
Division Chief
ELTFOD
None
1 hour
HREA,
LTS-Excise Group
None
1 hour
ACIR-Large
Taxpayer Service
None
1 hour
Releasing
Officer/Revenue
Officer
AS, ELTFOD
None
None
None
2. Receive ODI Molasses
1.8 Receive
ODIMolasses
from the
Accountabl
e Forms
Division
1.9 Prepare
Gate Pass
1.10 Forwar
d Gate
Pass to the
Division
Chief for
review and
signature
2. Release
ODI-Molasses
to the
taxpayer
TOTAL:
426
None
30 minutes
Revenue Officer
AS, ELTFOD
None
30 minutes
None
15 minutes
Revenue Officer
AS, ELTFOD
Division Chief
ELTFOD
None
15 minutes
None
7 hours and
10 minutes
Releasing Officer
AS, ELTFOD
51. Processing of Request for GUIA/Excise Taxpayer Removal
Declaration (ETRD)
Taxpayer’s request for Official Delivery Invoice (ODI) and Liquidation of GUIA’s
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Simple
Type of Transaction: G2B - Government to Business
Who may avail:
Taxpayers with complete requirements
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for GUIA/Excise
Taxpayer
Taxpayer Removal Declaration
(ETRD) (1 original copy)
2. Liquidation of GUIA/ETRD used (1
Taxpayer
photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Taxpayer to
1. Accept
None
10 minutes
ELTFOD
submit Request
documents
Letter and
submitted by
Liquidation of
the taxpayer
GUIA/ETRD used
to ELTFOD
Revenue Officer
None
1.1 Review
None
1 hour
Tobacco and
documents
Tobacco
Products
and prepare
Section
(TTPS)
Requisition
ELTFOD
Issue Slip
Section Chief
None
1.2 Forward
None
30 minutes
TTPS,
ELTFOD
Requisition
Issue Slip to
the Section
Chief for
initial review
and for
affixing of
initial
Assistant Division
None
1.3 Forward
None
30 minutes
Chief
Requisition
ELTFOD
Issue Slip to
the Assistant
Division Chief
for
verification/
validation and
427
None
None
None
None
None
None
for affixing of
initial
1.4 Forward
Requisition
Issue Slip to
the Division
Chief for final
review and for
signature
1.5 Forward
Requisition
Issue Slip to
the HREALTS, Excise
Group for
review and for
initial
1.6 Forward
Requisition
Issue Slip to
the ACIR-LTS
for approval
and for
signature
1.7 Forward
Requisition
Issue Slip to
the
Accountable
Forms
Division for
approval and
for signature
1.8 Receive
GUIA/ETRD
from the
Accountable
Forms
Division
1.9 Prepare Gate
Pass
428
None
30 minutes
Division Chief
ELTFOD
None
1 hour
HREA,
LTS-Excise Group
None
1 hour
ACIR
Large Taxpayer
Service
None
1 hour
Releasing Officer
ELTFOD
None
30 minutes
Revenue Officer
ELTFOD
None
30 minutes
Revenue Officer
ELTFOD
None
2. Receive
GUIA/ETRD
1.10 Forward
Gate Pass to
the Division
Chief for
review and
signature
2. Release
GUIA/ETRD to
the taxpayer
TOTAL:
429
None
15 minutes
Division Chief
ELTFOD
None
15 minutes
Releasing Officer
ELTFOD
None
7 hours and
10 minutes
52. Processing of Request for Withdrawal Certificate (WC)
Request of Withdrawal Certificate for removal of petroleum products by taxpayers.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Simple
Type of Transaction: G2B - Government to Business
Who may avail:
Taxpayers with complete requirements
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request
Letter
of
Withdrawal Taxpayer
Certificate (WC) (1 original copy, 2
extra copies)
2. Liquidation of WC used (1 photocopy) Taxpayer
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Taxpayer to submit 1. Accept
None
10 minutes
ELTFOD
Request Letter and
documents
Liquidation of WC
submitted by
used to ELTFOD
the taxpayer
Revenue Officer
None
1.1 Review
None
1 hour
ELTFOD
documents
and prepare
Requisition
Issue Slip
Section Chief
None
1.2 Forward
None
30 minutes
ELTFOD
Requisition
Issue Slip to
the Section
Chief for
initial review
and for
affixing of
initial
Assistant Division
None
1.3 Forward
None
30 minutes
Chief
Requisition
ELTFOD
Issue Slip to
the
Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial
430
None
None
None
None
None
None
1.4 Forward
Requisition
Issue Slip to
the Division
Chief for
final review
and for
signature
1.5 Forward
Requisition
Issue Slip to
the HREALTS, Excise
Group for
review and
for initial
1.6 Forward
Requisition
Issue Slip to
the ACIRLTS for
approval
and for
signature
1.7 Forward
Requisition
Issue Slip to
the
Accountable
Forms
Division for
approval
and for
signature
1.8 Receive
WC from the
Accountable
Forms
Division
1.9 Prepare
Gate Pass
431
None
30 minutes
Division Chief
ELTFOD
None
1 hour
HREA
LTS-Excise Group
None
1 hour
ACIR
Large Taxpayer
Service
None
1 hour
Releasing Officer
ELTFOD
None
30 minutes
Revenue Officer
ELTFOD
None
30 minutes
Revenue Officer
ELTFOD
None
2. Receive WC
1.10 Forward
Gate Pass
to the
Division
Chief for
review and
signature
2. Release WC
to the taxpayer
TOTAL:
432
None
15 minutes
Division Chief
ELTFOD
None
15 minutes
Releasing Officer
ELTFOD
None
7 hours and 10
minutes
53. Processing of Request for Denaturing of Alcohol
Taxpayer’s request for Denaturing of Ethyl Alcohol for Alcohol Beverages.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Complex
Type of Transaction: G2B - Government to Business
Who may avail:
Taxpayers with complete requirements
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for denaturing alcohol To be submitted by the taxpayer
from alcohol distillery (1 original
copy)
2. Request Letter from
To be submitted by the taxpayer
dealer/trader/buyer/user (1 original
copy)
3. Permit to Operate (1 photocopy)
To be submitted by the taxpayer
4. Purchase Order (1 certified true
To be submitted by the taxpayer
copy)
5. Job Order from Tollee (if Toller) (1
To be submitted by the taxpayer
photocopy)
6. Sales invoice of denaturant to be
To be submitted by the taxpayer
used (1 photocopy)
7. Received copy of sample
BIR Laboratory
denaturant submitted to BIR
Laboratory (1 photocopy)
8. Approved BIR Denaturing Formula
To be submitted by the taxpayer
(1 photocopy)
9. Latest Tank Reading (1 photocopy) To be submitted by the taxpayer
10. Latest Liquidation Report of
To be submitted by the taxpayer
Denaturing (1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Taxpayer to
1. Receive
None
10 minutes
ELTFOD
submit complete
documents
requirements to
from the
ELTFOD
taxpayer
Section Chief
None
1.1 Assign the
None
10 minutes
ELTFOD
application to
the
correspondin
g Revenue
Officer.
433
None
None
None
None
1.2 Review
documents
submitted by
the taxpayer
and prepare
Denaturing
Order
1.3 Forward
Denaturing
Order and
other
documents
submitted by
the taxpayer
to the
Section
Chief for
preliminary
review and
for affixing of
initial
1.4 Forward
Denaturing
Order and
other
documents
submitted by
the taxpayer
to the
Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial
1.5 Forward
Denaturing
Order and
other
documents
submitted by
the taxpayer
to the
Division
434
None
1 hour
Revenue Officer
ELTFOD
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
None
None
None
Chief for
verification/
validation
and for
affixing of
initial
1.6 Forward
Denaturing
Order and
other
documents
submitted by
the taxpayer
to the HREALarge
Taxpayers
Service,
Excise
Group for
approval and
for signature
1.7 Receive
signed
Denaturing
Order and
documents
from HREALTS, Excise
Group
1.8 Forward
Denaturing
Order and
documents
to the
Alcohol
Section
1.9 Coordinate
with the
Zone-incharge/EXT
A
Head/Reven
ue Officer on
Premise the
schedule of
denaturing
435
None
1 hour
HREA-Large
Taxpayers Service,
Excise Group
None
10 minutes
Receiving Officer
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
20 minutes
Revenue Officer
ELTFOD
None
None
None
None
1.10 Proceed
with the
witnessing of
denaturing
Note: 1 to
2days
depending
on the
volume to be
denatured.
1.11 Prepare
and submit
Denaturing
Report and
Certification
on
Denaturing
1.12 Forward
Denaturing
Report and
Certification
of
Denaturing
to the
Section
Chief for
preliminary
review and
for affixing of
initial
1.13 Forward
Denaturing
Report and
Certificate of
Denaturing
to the
Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial
436
None
1 day
Zone-inCharge/EXTA
Head/Revenue
Officer on
Premise/Revenue
Officer
None
5 days
Zone-inCharge/EXTA
Head/Revenue
Officer on
Premise/Revenue
Officer
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
None
None
None
1.14 Forward
Denaturing
Report and
Certificate of
Denaturing
to the
Division
Chief for final
verification/
validation
and for
affixing of
initial
1.15 Forward
Denaturing
Report and
Certification
of
Denaturing
to the HREALarge
Taxpayers
Service,
Excise
Group for
approval and
for signature
1.16 Receive
the signed
Denaturing
Report from
HREA-Large
Taxpayers
Service,
Excise
Group
None
30 minutes
Division Chief
ELTFOD
None
1 hour
HREA
Large Taxpayers
Service, Excise
Group
None
5 minutes
Receiving Officer
ELTFOD
1.17 Forward
Denaturing
Report to the
Revenue
Officer for
filing
TOTAL:
None
5 minutes
Revenue Officer
ELTFOD
None
6 days, 7 hours
and 5 minutes
437
54. Processing of Request for Denaturing of Petroleum Products
Taxpayer’s request for Denaturing of Bioethanol for Petroleum Products.
A.
B.
Local/Domestic Products
Imported Products
Office or Division: Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Complex
Type
of G2B - Government to Business
Transaction:
Who may avail:
Taxpayers engaged in petroleum products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Denaturing of Taxpayer
Petroleum Products (1 original, 2
extra copies)
2. Request Letter from
Taxpayer
dealer/trader/buyer/user (1
original, 2 extra copies)
3. Photocopy of Permit to
Taxpayer
Operate/Sales Invoice (1
photocopy)
4. Purchase Order (1 certified true
Taxpayer
copy)
5. Liquidation Order (1 photocopy)
Taxpayer
6. Sample denaturant submitted to
BIR Laboratory
BIR Laboratory (1 photocopy)
7. Approved BIR Denaturing
Taxpayer
Formula (1 photocopy)
8. Latest Tank Reading (1
Taxpayer
photocopy)
9. Latest Liquidation Report of
Taxpayer
Denaturing (1 photocopy)
10. Additional requirements for
imported products (1 photocopy
each):
ELTRD
a. Permit to Import
ELTRD
b. Authority to Release Imported
Goods
Taxpayer
c. Proforma Invoice
BOC
d. Statement of Assessment
Declaration
BOC
e. Bill of Lading
438
CLIENT STEPS
AGENCY
FEES TO
ACTIONS
BE PAID
1. Receive
None
documents from
the taxpayer
1. Taxpayer to
submit
complete
requirements to
ELTFOD
None
1.1 Assign the
application to
the
corresponding
Revenue
Officer.
None
1.2 Review
documents
submitted by
the taxpayer
and prepare
Denaturing
Order
None
1.3 Forward
Denaturing
Order and other
documents
submitted by
the taxpayer to
the Section
Chief for
preliminary
review and for
affixing of initial
None
1.4 Forward
Denaturing
Order and other
documents
submitted by
the taxpayer to
the Assistant
Division Chief
for verification/
validation and
for affixing of
initial
439
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
None
10 minutes
Section Chief
ELTFOD
None
1 hour
Revenue Officer
ELTFOD
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
Receiving Officer
ELTFOD
None
None
None
None
1.5 Forward
Denaturing
Order and other
documents
submitted by
the taxpayer to
the Division
Chief for
verification/
validation and
for affixing of
initial
1.6 Forward
Denaturing
Order and other
documents
submitted by
the taxpayer to
the HREALarge
Taxpayers
Service, Excise
Group for
approval and
for signature
1.7 Receive
signed
Denaturing
Order and
documents
from HREALTS, Excise
Group
1.8 Forward
Denaturing
Order and
documents to
the Petroleum
Section for
release to
taxpayer
440
None
30 minutes
Division Chief
ELTFOD
None
1 hour
HREA
Large Taxpayers
Service, Excise
Group
None
10 minutes
Receiving Officer
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
None
None
None
None
1.9 Coordinate with
the Zone-incharge/EXTA
Head/Revenue
Officer on
Premise the
schedule of
denaturing
1.10 Proceed
with the
witnessing of
denaturing
None
20 minutes
Revenue Officer
ELTFOD
None
1 day
1.11 Prepare and
submit
Denaturing
Report together
with Certificate
of Denaturing
(signed by
representative
from various
government
agencies)
1.12 Receive the
signed
Denaturing
Report from
HREA-Large
Taxpayers
Service, Excise
Group
1.13 Forward
Denaturing
Report to the
Revenue
Officer for filing
TOTAL:
None
5 days
Zone-inCharge/EXTA
Head/Revenue
Officer on
Premise/Revenue
Officer
Zone-inCharge/EXTA
Head/Revenue
Officer on Premise/
Revenue Officer/
Inter-agency
None
5 minutes
Receiving Officer
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
6 days, 4
hours and 35
minutes
441
55. Processing of Request for Denaturing of Petroleum Products
Taxpayer’s request for Denaturing of Bioethanol for Petroleum Products.
A.
B.
Local/Domestic Products
Imported Products
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD)
Classification:
Highly Technical
Type of Transaction: G2B - Government to Business
Who may avail:
Taxpayers engaged in petroleum products
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Denaturing of Taxpayer
Petroleum Products (1 original, 2
extra copies)
2. Request Letter from
Taxpayer
dealer/trader/buyer/user (1
original, 2 extra copies)
3. Permit to Operate/Sales Invoice
Taxpayer
(1 photocopy)
4. Purchase Order (1 certified true
Taxpayer
copy)
5. Liquidation Order (1 photocopy)
Taxpayer
6. Sample denaturant submitted to
BIR Laboratory
BIR Laboratory (1 photocopy)
7. Photocopy of Approved BIR
Taxpayer
Denaturing Formula (1
photocopy)
8. Photocopy of Latest Tank
Taxpayer
Reading (1 photocopy)
9. Photocopy of Latest Liquidation
Taxpayer
Report of Denaturing (1
photocopy)
10. Photocopy of Additional
requirements for imported
products (1 photocopy each):
a. Permit to Import
ELTRD
b. Authority to Release Imported ELTRD
Goods
c. Proforma Invoice
Taxpayer
d. Statement of Assessment
BOC
Declaration
e. Bill of Lading
BOC
442
CLIENT STEPS
1. Taxpayer to
submit complete
requirements to
ELTFOD
None
None
None
None
None
AGENCY
FEES TO
ACTIONS
BE PAID
1. Receive
None
documents
from the
taxpayer
1.1 Assign the
None
application to
the
corresponding
Revenue
Officer.
1.2 Review
None
documents
submitted by the
taxpayer and
prepare
Denaturing
Order
1.3 Forward
None
Denaturing
Order and other
documents
submitted by the
taxpayer to the
Section Chief for
preliminary
review and for
affixing of initial
1.4 Forward
None
Denaturing
Order and other
documents
submitted by the
taxpayer to the
Assistant
Division Chief
for verification/
validation and
for affixing of
initial
1.5 Forward
None
Denaturing
Order and other
documents
submitted by the
443
PROCESSING
TIME
10 minutes
PERSON
RESPONSIBLE
10 minutes
Section Chief
ELTFOD
1 hour
Revenue Officer
ELTFOD
30 minutes
Section Chief
ELTFOD
25 minutes
Assistant Division
Chief
ELTFOD
30 minutes
Division Chief
ELTFOD
Receiving Officer
ELTFOD
None
None
None
None
taxpayer to the
Division Chief
for verification/
validation and
for affixing of
initial
1.6 Forward
Denaturing
Order and other
documents
submitted by the
taxpayer to the
HREA-Large
Taxpayers
Service, Excise
Group for
approval and for
signature
1.7 Receive
signed
Denaturing
Order and
documents from
HREA-LTS,
Excise Group
1.8 Forward
Denaturing
Order and
documents to
the Petroleum
Section for
release to
taxpayer
1.9 Coordinate
with the Zonein-charge/EXTA
Head/Revenue
Officer on
Premise the
schedule of
denaturing
444
None
1 hour
HREA
Large Taxpayers
Service, Excise
Group
None
10 minutes
Receiving Officer
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
20 minutes
Revenue Officer
ELTFOD
None
None
None
None
1.10 Proceed
with the
witnessing of
denaturing
Note:
Maximum of
15 days
depending
on the
denaturing
schedule
submitted by
the taxpayer
or the
volume to be
denatured
1.11 Prepare
and submit
Denaturing
Report together
with Certificate
of Denaturing
(signed by
representative
from various
government
agencies)
1.12 Receive
the signed
Denaturing
Report from
HREA-Large
Taxpayers
Service, Excise
Group
1.13 Forward
Denaturing
Report to the
Revenue Officer
for filing
TOTAL:
445
None
15 days
Zone-inCharge/EXTA
Head/Revenue
Officer on
Premise/Revenue
Officer
None
4 days, 3 hours
and 30 minutes
Zone-inCharge/EXTA
Head/Revenue
Officer on Premise/
Revenue Officer/
Inter-agency
None
5 minutes
Receiving Officer
ELTFOD
None
5 minutes
Revenue Officer
ELTFOD
None
20 days
56. Processing of Request for Certification of Taxpayers as to Top
10,000 Corporations
Certification that the corporation is required to deduct and remit taxes withheld to the
government.
Office or Division:
LT – Performance Monitoring and Programs Division (LTPMPD)
Classification:
Simple
Type of Transaction: G2B- Government to Business
Who may avail:
All large taxpayers who are qualified withholding agents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request addressed to ACIR, LTS TP will prepare the letter
(1 original copy)
2. Certification fee (1 print-out copy)
To be paid thru eFPS
3. Documentary stamps (2 pcs)
General Services Division
4. Authorization Letter (with 1 photocopy
From taxpayer
of company ID of authorized
representative)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Processor –
1. Submit a letter
1. Receive the
₱100 –
15 minutes
Research
and
requesting for
request and
Certification
Programs
certification with a
validate through
Fee per
Development
specific purpose to
ITS if requesting document
Section
LTPMPD
TP is a large
thru eFPS
LTPMPD
taxpayer.
None
1.1. Secure from
₱30 file and
Loose
photocopy the
documentnotification letter
tary
and “stamp
stamps (2
certified true
pcs @ ₱
copy” of enlisting 15 each)
as large
taxpayer.
30 minutes
None
1.2. Prepare
certification to
be signed by
ACIR, LTS
None
15 minutes
None
1.3. Routing for
initials/signature
None
30 minutes
446
Processor –
Research and
Programs
Development
Section
LTPMPD
Processor –
Research and
Programs
Development
Section
LTPMPD
Processor –
Research and
Programs
Development
Section
LTPMPD
of SC, ADC, DC
of LTPMPD.
None
1.4. Forward to
Office of the
HREA for initial
and signature
/approval of
ACIR.
None
2 days
None
1.5. Secure file
copy of the
certification and
indicate the
logbook.
None
30 minutes
None
1.6. Affix the two
(2) documentary
stamps to the
certificate.
None
5 minutes
2. Release the
certification to
the authorized
representative.
None
2. Receive request
of certificate with
proof of payment of
certification fee,
documentary
stamps and
authorization letter
with photocopy of
company ID of
authorized
representative
TOTAL :
447
₱ 130
30 minutes
2 days, 2
hours and 35
minutes
Releasing Officer
LTPMPD
Receiving Officer
LTPMPD
Processor –
Research and
Programs
Development
Section
LTPMPD
Releasing Officer
LTPMPD
57. Processing of Request of Certified True Copies of ORBs
Request for certified true copies of ORBs of the taxpayer.
Office or Division:
LT – Performance Monitoring and Programs Division (LTPMPD)
Classification:
Simple
Type of Transaction: G2B- Government to Business
Who may avail:
Large Taxpayers (Excise)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request addressed to the Chief, TP will prepare the letter
LTPMPD (1 original copy)
2. ORB to be certified (1 photocopy)
Requesting Taxpayer
3. Proof of payment (1 original copy)
Requesting Taxpayer
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. Submit written
1. Receive letter ₱100 per
30 minutes
Officer/Section
request via letter or or email request document
Chief
email to the Division with attached
thru eFPS
LTPMPD
Chief to LTPMPD
photocopies and
assign to
Revenue Officer
concerned.
None
1.1. Verify
the attached
ORB from the
original ORB
which was
previously
submitted and
received by
LTPMPD.
₱30 Loose
document
ary
stamps (2
pcs @
₱15 each)
None
1.2. Stamp
Certified True
Copy on every
sheet of ORB.
None
None
1.3. Affix initial
on every sheet
of ORB .
None
None
1.4. Signature of
DC
TOTAL :
None
Revenue
Officer/Section
Chief/
Division Chief
LTPMPD
Section
Chief/ADC
LTPMPD
1 day
448
₱130.00
Section
Chief/ADC
LTPMPD
DC
LTPMPD
1 day and 30
minutes
58. Processing of Request of Certified True Copies of ORBs
(Bulk Transactions)
Request for certified true copies of ORBs of the taxpayer.
Office or Division: LT – Performance Monitoring and Programs Division (LTPMPD)
Classification:
Simple
Type of
G2B- Government to Business
Transaction:
Who may avail:
Large Taxpayers (Excise)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request addressed to the Chief,
TP will prepare the letter
LTPMPD (1 original copy)
2. ORB to be certified (1 photocopy)
Requesting Taxpayer
3. Proof of payment (1 original copy)
Requesting Taxpayer
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
2. Submit written
1. Receive letter or ₱100 per
30 minutes
Officer/Section
request via letter email request with
document
Chief
or email to the
attached
thru eFPS
LTPMPD
Division Chief to photocopies and
LTPMPD
assign to Revenue
Officer concerned.
Revenue
Officer/Section
Chief/
Division Chief
LTPMPD
₱30 Loose
document
ary
stamps (2
pcs @
₱15 each)
None
1.1. Verify
the attached ORB
from the original
ORB which was
previously
submitted and
received by
LTPMPD.
None
1.2. Stamp Certified
True Copy on every
sheet of ORB.
None
1.3. Affix initial on
every sheet of
ORB .
None
Section
Chief/ADC
LTPMPD
1.4. Signature of
DC
TOTAL :
None
DC
LTPMPD
None
None
449
4 days
₱130.00
1 day and 30
minutes
Section
Chief/ADC
LTPMPD
59. Processing of Request for LTS data/information (if data is available
within LTS)
Profile of each taxpayer such as collection by tax type, filed returns and other
information relative to taxpayers as requested by external/internal stakeholders.
LT – Performance Monitoring and Programs Division (LTPMPD)
Simple
G2G - Government to Government
G2B-Government to Business
G2C – Government to Citizen
Who may avail:
All Government Agencies, LGUs, GOCCs and other Government
Instrumentalities and Students
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request addressed to the Bureau Requesting office or person
or Division via email or letter (1 original
copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit a letter
1. Receive /log
None
5 minutes
LTPMPD
request addressed
letter or email
to the
request from the
Commissioner of
Office of the
Internal Revenue to Commissioner
LTPMPD
Office or Division:
Classification:
Type of Transaction:
None
None
None
1.1.Forward to
the concerned
Section Chief
1.2. Validate,
process and
prepare the
requested data
report.
1.3. Prepare
transmittal/memo
randum letter and
forward, together
with requested
data for
review/initial of
ADC/DC.
450
None
5 minutes
Division Chief
LTPMPD
None
1 day
Section/Chief/Dat
a Processor
LTPMPD
None
30 minutes
Section Chief
ADC/DC
LTPMPD
None
1.4.Route for
initials of
HREA,ACIR-LTS
DCIR-OG and
signature of CIR
None
1 day and 4
hours
None
2. Send the
processed/appro
ved data via
electronic /snail
mail to concerned
office/requesting
party.
TOTAL :
None
30 minutes
None
2 days, 5
hours and 10
minutes
451
HREA. ACIRLTS,
DCIR
OG,
CIR,
OCIR
Revenue Officer
LTPMPD
60. Processing of Request for LTS data/information (if data is not
available within LTS and needs to be requested and processed)
Profile of each taxpayer such as collection by tax type, filed returns and other
information relative to taxpayers as requested by external/internal stakeholders.
LT – Performance Monitoring and Programs Division (LTPMPD)
Complex
G2G - Government to Government
G2B-Government to Business
G2C – Government to Citizen
Who may avail:
All Government Agencies, LGUs, GOCCs and other
Government Instrumentalities and Students
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter request addressed to the Bureau Requesting office or person
or Division via email or letter (1 original
copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit a letter
1. Receive /log
None
5 minutes
Releasing Officer
request addressed to letter or email
LTPMPD
the Commissioner of request from the
Internal Revenue to
Office of the
LTPMPD
Commissioner
Office or Division:
Classification:
Type of Transaction:
None
None
None
1.1.Forward to
the concerned
Section Chief
1.2. Validate the
letter request for
the availability
of data
1.3 If the data is
not available,
prepare a job
request to the
Head, NO-DC
/reference slip to
Division Chief of
concerned
division together
with the copy of
letter request .
452
5 minutes
Division Chief
LTPMPD
None
5 minutes
Section Chief
LTPMPD
None
5 minutes
Section Chief
LTPMPD
None
1.4 Generate/
prepare the
requested data
None
3 days
NO-Data Center/
LTDPQAD,ELTR
D, ELTFOD
None
1.5 Process and
consolidate the
data upon
receipt from
concerned
Offices, and
prepare the
corresponding
report
1.6. Prepare
transmittal/mem
orandum letter
and forward,
together with
requested data
for review/initial
of ADC/DC.
1.7. Route for
initials of
HREA,ACIRLTS DCIR-OG
and signature of
CIR
1.8. Send the
processed/appr
oved data via
electronic /snail
mail to
concerned
office/
requesting
party.
TOTAL :
None
2 days
Revenue Officer
LTPMPD
None
30 minutes
Section Chief
ADC/DC
LTPMPD
None
1 day and 4
hours
HREA. ACIRLTS,
DCIR,
OG
CIR,
OCIR
None
30 minutes
Revenue Officer
LTPMPD
None
6 days, 5
hours and 20
minutes
None
None
None
453
61. Processing of Request for Ruling on Local Purchase of Motor
Vehicle
The BIR Ruling issued to Resident Foreign Missions (RFM) and its qualified personnel
confirms that their local purchase of motor vehicle is exempt from indirect taxes, based
on the principle of reciprocity.
Office or Division:
International Tax Affairs Division (ITAD), Legal Service (LS), NOB
Classification:
Simple
Type of Transaction: G2C - Government to Citizen
Who may avail:
RFM; RFM personnel
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
For the RFM (official purchase)
-
RFM Note Verbale -request
(1 original copy)
RFM
-
Pro-forma invoice showing details of
the motor vehicle (model, engine and
chassis number) (1 photocopy)
Car dealer
-
DFA indorsement of the RFM’s
request with a confirmation on the
entitlement of the RFM for the
issuance of a ruling (1 original copy)
DFA-Office of Protocol
-
Department of Finance (DOF)
Indorsement (1 original copy)
DOF
For RFM personnel (personal purchase)
- RFM Note Verbale – request
(1 original copy)
RFM
-
Pro-forma invoice showing details of
the motor vehicle (model, engine and
chassis number) (1 photocopy)
Car dealer
-
DFA indorsement of the RFM’s
request with a confirmation on the
entitlement of the RFM for the
issuance of a ruling (1 original copy)
DFA-Office of Protocol
-
DOF Indorsement (1 original copy)
DOF
454
CLIENT STEPS
1. RFM sends to the
DFA-OP1 a Note
Verbale-request for
ruling either for its
official purchase or for
the personal purchase
of its personnel;
AGENCY
ACTIONS
1.1. Receives
via courier/mail
and logs RFM
request and
transmits the
docket to the
Case Officer
(CO)
FEES TO PROCESSING
BE PAID
TIME
None
5 minutes
PERSON
RESPONSIBLE
Receiving Clerk
(RC) ITAD
None
1.2. CO checks
the validity and
completeness of
documents
None
15 minutes
Case Officer (CO)
None
1.3. Processes
the draft ruling
and forwards
the draft to the
Division Chief
(DC), or in the
absence of the
DC, to the
Assistant
Division Chief
(ADC), for
review
None
45 minutes
CO
None
1.4. DC / ADC
reviews the draft
ruling and sends
back the docket
to the CO either
for revision or
finalization
None
30 minutes
None
1.5. CO
incorporates
correction, if
any, prints and
sends back the
draft to DC /
ADC, for initial
None
30 minutes
1
Division Chief (DC)
/ Assistant Division
Chief (ADC)
CO
DFA-OP endorses the request and all supporting documents to the DOF; then the DOF endorses the said
request to the BIR.
455
RC
ITAD
None
1.6. DC / ADC
forwards the
docket to the
RC for recording
before its
transmittal to
the Legal
Service (LS)
None
15 minutes
None
1.7. RC-LS
receives, logs
and forwards
the docket to
the Assistant
Commissioner
(ACIR-LS)
None
15 minutes
None
1.8. ACIR-LS
reviews,
approves and
signs the ruling
then forwards it
to the RC-LS
None
45 minutes
None
1.9. RC-LS logs
and transmits
the signed ruling
to ITAD
None
15 minutes
RC
LS
None
1.10. RC-ITAD
receives and
logs the signed
ruling
None
12 minutes
RC
ITAD
2. RFM’s duly
authorized
representative
receives the ruling
2. RC-ITAD
releases signed
ruling to RFM’s
authorized
representative
TOTAL :
None
3 minutes
RC
ITAD
None
3 hours and
50 minutes
456
RC
LS
Assistant
Commissioner
(ACIR)
LS
62. Processing of Request for VAT Certificate (VC) and/or VAT
Identification Card (VIC)
A VC and/or VIC is issued in favor of a Resident Foreign Mission (RFM) and its
qualified personnel covering official (for RFM) and personal (for personnel) purchase
of goods and services. The VC and/or VIC certifies that the holder RFM / personnel
is exempt from VAT on local purchase of goods and services based on the principle of
reciprocity and the sale by VAT-registered business establishments is zero-rated VAT.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
International Tax Affairs Division, Legal Service, NOB
Simple
G2C - Government to Citizen
Qualified Resident Foreign Mission, its qualified personnel and
qualified dependents of the latter, as confirmed by the
Department of Foreign Affairs-Office of Protocol (DFA-OP)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
For the RFM (VC)
-
Note Verbale – request (1 original
copy)
-
DFA indorsement of the RFM’s
DFA-Office of Protocol
request confirming entitlement of the
RFM for the issuance of VC (1
original copy)
-
Expiring VC, if for renewal (1
photocopy)
RFM
RFM
For RFM personnel / dependent (VC /
VIC)
-
RFM Note Verbale – request
(1 original copy)
-
DFA indorsement of the RFM’s
DFA-Office of Protocol
request confirming entitlement of the
RFM personnel for the issuance of
VC / VIC
(1 original copy)
-
Duly issued DFA ID of the personnel RFM personnel / latter’s dependent
and/or dependent (1 photocopy)
RFM
457
AGENCY
ACTIONS
1. Receives
and logs the
request
received from
the DFA-OP,
and transmits
the docket to
the Case
Officer (CO)
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
None
1.1. CO
checks validity
and
completeness
of documents;
processes the
VC / VIC and
forwards it to
the Division
Chief (DC), or
in the absence
of the DC, to
the Assistant
Division Chief
(ADC), for
review
None
30 minutes
CO
ITAD
None
1.2. DC / ADC
reviews the VC
/ VIC and
sends back to
the CO either
for revision or
finalization.
None
15 minutes
DC / ADC
ITAD
None
1.3.
Incorporates
correction, if
any, prints and
sends back to
DC / ADC, for
initial
None
15 minutes
CO
ITAD
CLIENT STEPS
1. RFM sends to DFAOP2 a Note Verbalerequest, either for the
RFM or the RFM’s
personnel / latter’s
dependent
2
Receiving Clerk
(RC) ITAD
DFA-OP endorses the request and its supporting documents to the BIR, with a recommendation on whether
or not the requestor is entitled to the issuance of VC / VIC.
458
None
1.4. DC / ADC
forwards the
docket to the
RC for
recording
before its
transmittal to
the Legal
Service (LS)
None
10 minutes
RC
ITAD
None
1.5. RC-LS
receives, logs
and forwards
the docket to
the Assistant
Commissioner
(ACIR-LS)
None
15 minutes
RC
LS
None
1.6. ACIR-LS
reviews,
approves and
signs the VC /
VIC; then
forwards it to
the RC-LS
None
15 minutes
ACIR
LS
None
1.7. RC-LS
logs and
transmits the
signed VC /
VIC to ITAD
None
10 minutes
RC
LS
None
1.8. RC-ITAD
receives and
logs the signed
VC / VIC
None
12 minutes
RC
ITAD
2. RFM’s duly
authorized
representative
receives the VC / VIC
2. RC-ITAD
releases
signed VC/VIC
to RFM’s
authorized
representative.
TOTAL :
None
3 minutes
RC
ITAD
None
459
2 hours and 10 minutes
63. Processing of Tax Treaty Relief Applications (TTRA)
A TTRA is filed by a non-resident foreign corporation or individual with income derived
from sources within the Philippines and with intent to avail of tax treaty benefits under
the effective tax treaties between the Philippines and the income earner’s country of
residence in order to avoid double taxation. To confirm the entitlement to treaty
benefits, a BIR Ruling/Certification is issued to the foreign taxpayer.
The processing of TTRA requires the exercise of quasi-judicial functions, i.e.
facts/evidence and documents submitted are evaluated in relation to the applicable
laws or treaty provisions.
TTRA Request not involving the exercise of quasi-judicial functions but
pertaining to applications for any privilege, right, reward, license, clearance,
permit or authorization, concession, or for any modification, renewal or
extension in compliance with requirements to engage, operate or continue to
operate business
Office or Division:
Classification:
Type of Transaction:
Who may avail:
International Tax Affairs Division, Legal Service, NOB
Highly Technical
G2C - Government to Citizen
Nonresident Foreign Corporation / Individual deriving income from
sources within the jurisdiction of the Philippines intending to avail
the preferential tax treatment under the effective tax treaties of the
Philippines
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
GENERAL REQUIREMENTS
1. Certificate of Residency (1 original and Competent Tax Authority of the income earner
authenticated copy)
2. Articles of Incorporation or its
Foreign counterpart of the Philippine
equivalent, if income earner is a nonSecurities and Exchange Commission
individual (1 authenticated copy)
3. Special Power of Attorney if
Income earner
applicant/filer is the withholding agent
or local representative of the income
earner (1 original and authenticated
copy)
3.1. If applicant/filer is the local
- Nonresident Foreign
representative of the withholding agent, an
Corporation/Individual
authorization letter issued by the
- Withholding Agent
withholding agent must likewise be
submitted in addition to the authenticated
SPA. (1 original)
4. Certificate of Business Presence in the Philippine Securities and Exchange
Philippines (1 original)
Commission (for non-individuals) or
460
5. Certificate of No Pending Case (1
original copy)
Additional Documentary Requirements
for Business Profits
1. Duly accomplished BIR Form No.
0901-P (3 original)
2. Notarized contract (1 original or
certified copy)
3. Passport (whole booklet) of the
concerned employee(s) of the income
earner. (1 certified copy)
3.1. If there are more than two employees,
a notarized summary of the contents of
the passports, specifying the dates of
arrival in and departure from the
Philippines, must likewise be submitted (1
original)
4. Notarized certification by the Philippine
contractor as to the duration of the
service to be performed in the
Philippines by the concerned
employee(s) of the income earner for
the entire duration of the subject
contract (1 original)
Additional Documentary Requirements
for Shipping
1. Duly accomplished BIR Form No.
0901-T (3 original)
2. Proof of Registry of Vessel (1 certified
copy)
3. Notarized charter party or engagement
contract (1 certified copy)
4. License to Transact Business in the
Philippines, if applicable (1 certified
copy)
Additional Documentary Requirements
for Air Transport
1. Duly accomplished BIR Form No.
0901-T (3 original)
2. Proof of Registry of Airplane (1
certified copy)
461
Department of Trade and Industry (for
individuals)
Withholding Agent
BIR Website
Income earner or withholding agent
Concerned employees of the income earner
Withholding agent
BIR website
Foreign government agency which has
authority over vessel registration
Income earner or withholding agent
Philippine Securities and Exchange
Commission
BIR website
Foreign government agency which has
authority over airplane registration
3. License to Transact Business in the
Philippines, if applicable (1 certified
copy)
Philippine Securities and Exchange
Commission
Additional Documentary Requirements
for Capital Gains Tax
1. Duly accomplished BIR Form No.
0901-C (3 original)
2. Notarized contract (Deed of Absolute
Sale/Assignment of shares) (1 original
or certified copy)
3. Stock Certificate/s or Subscription
Contract covering the subject shares of
stock (1 certified copy)
4. General Information Sheet (GIS) filed
with the SEC (1 certified copy)
5. Duly notarized certificate executed by
the Corporate Secretary of the
concerned Philippine corporation
showing the following information:
o number and value of the subject
shares of the seller as of the date
of sale;
o seller's percentage of ownership
as of the date of sale;
o acquisition date(s) of the subject
shares;
o mode of acquisition of the subject
shares, including dates of previous
transfers and parties involved in
said transfers; and
o buyer's percentage of ownership
after the transfer of the subject
shares (1 original)
6. Comparative Schedule of Property,
Plant & Equipment duly certified by a
responsible officer of the Philippine
corporation, reflecting the necessary
adjustment for the period from the last
audited financial statement to the date
of the interim unaudited financial
statement submitted under letter (f) of
this Section, using the format and
observing the guidelines set forth in
462
BIR website
Income earner
Withholding Agent
Philippine Securities and Exchange
Commission
Domestic issuing corporation
Domestic issuing corporation
Part VII of BIR Form No. 0901-C (1
original)
7. Audited Financial Statements of the
Philippine corporation for the year prior
to the sale or transfer of the subject
shares of stock; (1 certified copy)
8. Audited financial statement of the
Philippine corporation as of the date of
sale. In case the audited financial
statement as of the date of the sale is
not available, the most recent
unaudited or interim financial
statement as of the date of sale may
be used. (1 original)
9. BIR Form No. 0605 and the official
receipt reflecting the payment of the
processing and certification fee (1
certified copy)
10. BIR Form No. 2000-OT and the official
receipt reflecting the payment of the
documentary stamp tax on the subject
sale or transfer of the shares of stocks.
(1 certified copy)
11. For all other transactions not
considered as a straight sale, as
hereunder defined, the applicant
income earner, in addition to the
abovementioned documents, shall
submit the contracts/agreements or
any other document evidencing the
entire transaction, e.g., transfers of
shares of stock.
Additional Documentary Requirements
for Personal Services
1. Duly accomplished BIR Form No.
0901-S (3 original)
2. Notarized service contract (1 original
or certified copy)
3. Passport (whole booklet) of the
concerned employee(s) (1 certified
copy)
3.1. If there are more than two employees,
a notarized summary of the contents of
the passports, specifying the dates of
arrival in and departure from the
463
Domestic issuing corporation
Domestic issuing corporation
Income earner
Income earner or withholding agent
Income earner or withholding agent
BIR website
Income earner or withholding agent
Concerned employee/s
Withholding agent
Philippines, must likewise be submitted (1
original)
4. Notarized certification by the Philippine Withholding Agent
contractor/employer as to the duration
of the service performed in the
Philippines by the applicant (1 original)
Additional Documentary Requirements
for Other Types of Income
1. Duly accomplished BIR Form No.
BIR website
0901-O (3 original)
2. Letter-request containing information
Income earner
on the subject transaction covered by
the relevant tax treaty provision(s), the
tax treatment, and the legal justification
for the preferential tax treatment being
requested
3. Contract or other document(s)
Income earner or withholding agent
pertaining to the transaction (1 original
or certified copy)
4. Notarized certification by the Philippine Withholding Agent
contractor/employer as to the duration
of the service performed in the
Philippines by the applicant, if
applicable (1 original)
STAGE 1 – EVALUATION
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer /
1. Submits to BIR1. Receives the
PHP
15 minutes
Attorney on Duty
ITAD the duly
TTRA and
5,000.00
International Tax
accomplished
initially checks
paid to
Affairs Division
TTRA (BIR Form
completeness
RDO No.
(ITAD)
0901) and all
of documents;
39-Q.C.
documentary
issues Notice
(For CGT
requirements
to Submit
only)
Documents, if
necessary
None
1.2
Records
the TTRA,
places Control
No., attaches a
Reference Slip
and forwards to
the Division
Chief
(DC)/Assistant
464
None
15 minutes
Receiving Clerk
(RC)
ITAD
Division Chief
(ADC) for
assignment to
Case Officer
(CO)
3
Division Chief
(DC)/Assistant
Division Chief
(ADC)
ITAD
None
1.3
Initially
evaluates the
TTRA and signs
the reference
slip indicating
therein the CO
and forwards to
the RC
None
3 days
None
1.4 Receives
the TTRA,
evaluates the
application and
asks for
additional
documents, if
necessary, then
forwards it to
the Chief of
Rulings and
MAP Section
for review and
signature3
None
5 days
Case Officer
ITAD
None
1.5 Section
Chief (SC)
reviews the
draft and
returns it to the
CO for revision
or final printing
None
3 days
Chief, Rulings
and MAP Section
ITAD
None
1.6 CO revises
the draft or
prints the final
copy, then
forwards it to
the SC for final
None
3 days
CO
ITAD
The taxpayer is given 15 days to submit additional documents.
465
review and
signature
None
None
1.7 SC reviews
and signs the
draft then
forwards it to
the RC
2. RC logs and
mails the
document
None
2 days and 7
hours
SC
ITAD
None
30 minutes
RC
ITAD
TOTAL :
PHP
17 days
5,000.00
Processing of Tax Treaty Relief Applications (TTRA) qualified for multi-stage processing
CLIENT STEPS
None
STAGE 2 – ARCHIVING
AGENCY
FEES TO PROCESSING
ACTIONS
BE PAID
TIME
1. If the client
2 days
does not
submit
additional
documents
within the
prescribed
period, the CO
drafts Notice of
Archiving and
forwards the
docket to RC
PERSON
RESPONSIBLE
CO
ITAD
None
2. RC records
and updates
the database
then forwards
the docket to
SC
15 minutes
RC
ITAD
None
3. SC reviews
and initials the
Notice then
forwards it to
the RC for
recording
4 hours
SC
ITAD
466
None
4. RC forwards
the docket to
the DC/ADC for
final review and
signature
None
5. DC/ADC
reviews and
signs the
Notice then
forwards it to
the RC
3 hours
None
6. RC logs and
mails the
signed Notice
30 minutes
TOTAL :
15 minutes
None
RC
ITAD
DC/ADC
ITAD
RC
ITAD
3 days
Processing of Tax Treaty Relief Applications (TTRA) qualified for multi-stage processing
Note: If the TTRA Request involves the exercise of quasi-judicial functions, i.e. facts/evidence and
documents submitted are evaluated in relation to the applicable laws or treaty provisions, the same
may be resolved for a period of at least ninety (90) working days based on the existing process flow.
467
64. Processing and Issuance of Tax Residency Certificate (TRC)
A TRC is issued to taxpayers who are classified as residents for treaty purposes, with
foreign-source income and with intent to avail of the treaty benefits under the effective
tax treaties between the Philippines and the country of source.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
International Tax Affairs Division (ITAD), Legal Service (LS)
Highly Technical
G2C - Government to Citizen
- Resident citizens
- Domestic corporations
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
FOR THE RESIDENT CITIZEN (RC)
1. Letter – request stating the following RC
information:
a) Name of the applicant;
b) Taxable year being applied for;
c) Total amount of income received
or expected to be received by
the applicant;
d) Name of the nonresident income
payor and its country of
residence; and
e) Reason for the request. (1
original)
2. Proof of transaction
RC
(contract/agreement/details of
pension) (1 certified true copy)
3. Tax Identification Number (TIN)
BIR
4. Barangay Certification stating the
Concerned Barangay Chairman
exact address and length of
residency of the RC (1 original)
5. Notarized Affidavit stating the length RC
or duration of stay of the applicant in
the Philippines during the taxable
arrival in and departure from the
Philippines stamped on the
Philippines (1 original)
6. All pages of applicant’s passport
RC
showing the dates of arrival in, and
departure from, the Philippines
(including blank pages thereof) (1
certified true copy)
7. Annual Income Tax Return for the
RC
immediately preceding taxable year
468
duly filed with, and/or received by,
the BIR (1 photocopy)
8. For pensioners, a notarized affidavit
of no income from sources within
the Philippines, if applicable (1
original)
9. Special Power of Attorney or letter
authorizing a representative of the
applicant to file and/or claim the
TRC (1 original)
Additional Requirement if RC is
Engaged in Business
10. BIR-registered principal and
supplementary receipts (either of the
following: invoice, billing statement,
statement of account, debit/credit
memo, purchase order, official
receipt, job order, etc.) (1 certified
true copy)
11. Certified true copy of Permit to Use
Computerized Accounting
System/Loose-leaf receipts or
invoices/Authority to Print Receipt or
Invoices (1 certified true copy)
12. All quarterly income tax returns and
VAT percentage tax returns duly
filed during the year of transaction (1
photocopy)
13. Financial Statements (audited or
unaudited, whichever is applicable)
duly filed and/or received by the BIR
and attached to the annual ITR (1
photocopy)
14. Certificate of Registration (BIR Form
No. 2303) subject to the
presentation of the original (1
certified true copy/ photocopy)
15. Certified copy or photocopy of BIR
Payment Form No. 0605 for the
payment of annual registration fee
(for the current year and/or year of
transaction), subject to presentation
of original (1 certified true copy/
photocopy)
RC
RC
RC
BIR
RC
RC
RC
RC/BIR
469
FOR DOMESTIC CORPORATION
(DC)
1. Letter – request stating the following
information:
a) Name of the applicant
corporation;
b) Taxable year being applied for;
c) Total amount of income
received or expected to be
received by the applicant;
d) Name of the nonresident income
payor and its country of
residence; and
e) Reason for the request. (1
original)
2. Proof of transaction:
a) Certified true copy of
Contract/Agreement; and
b) BIR-registered principal and
supplementary receipts (invoice,
billing statement, statement of
account, debit/credit memo,
purchase order, official receipt,
job order, etc.)
c) Certified true copy of Permit
to Use Computerized
Accounting System/Looseleaf receipts or
invoices/Authority to Print
Receipt or Invoices (1
certified true copy)
3. Certificate of Incorporation and
Articles of Incorporation/Articles of
Partnership issued by the Securities
and Exchange Commission (1
certified true copy )
4. Certificate of Registration (BIR Form
No. 2303) subject to the
presentation of the original (1
certified copy or photocopy)
5. BIR Payment Form No. 0605 for the
payment of annual registration fee
and proof of payment (for the
current year and/or year of
transaction), subject to presentation
DC
DC
DC
BIR
SEC
BIR
DC/BIR
470
of original (1 certified copy or
photocopy)
6. All quarterly ITRs and VAT
percentage Tax Returns duly filed
during the year of transaction (1
photocopy)
7. Annual ITR for the immediately
preceding taxable year duly filed
with, and/or received, by the BIR (1
photocopy)
8. Audited Financial Statement duly
filed and/or received by the BIR and
attached to the annual ITR (1
photocopy)
9. Original Copy of Special Power of
Attorney or letter authorizing a
representative of the applicant to file
and/or claim the TRC (1 original)
AGENCY
CLIENT STEPS
ACTIONS
1. Sends to BIR-ITAD
1. Receives
the letter-request and
and initially
all documentary
checks
requirements
completeness
of documents;
issues Notice
to Submit
Documents, if
documents
are incomplete
DC
DC
DC
DC
FEES TO
BE PAID
None
PROCESSING
TIME
15 minutes
PERSON
RESPONSIBLE
Revenue Officer /
Attorney on Duty
International Tax
Affairs Division
(ITAD)
None
1.1. Records
the docket and
forwards it to
the assigned
Case Officer
(CO)
None
15 minutes
Receiving Clerk
(RC)
ITAD
None
1.2. Evaluates
and checks
the validity of
the request
and the
documents
submitted;
verifies
None
6 days and 2
hours
Case Officer (CO)
ITAD
471
veracity of
information
thru the
Integrated Tax
System (ITS);
if all
requirements
are complete
and duly
verified,
processes the
TRC or drafts
letter of denial
if such is the
case; sends
draft TRC or
denial letter to
the Division
Chief
(DC)/Assistant
Division Chief
(ADC), for
review. If
additional
documents
are necessary,
the CO drafts
another Notice
to Submit
Additional
Documents
then forwards
it to the
DC/ADC for
review.
None
1.3. DC/ADC
reviews the
application
and returns
the docket to
the CO for
revision/final
printing
None
472
3 days
DC/ADC
ITAD
None
1.4. CO
corrects the
TRC/draft
denial letter
and forwards it
to the DC /
ADC for
review/initials
None
1 day
CO
ITAD
None
1.5. DC/ADC
reviews,
approves and
initials the
TRC/draft
denial letter
and forwards
the docket to
the RC-ITAD
for releasing
to Legal
Service (LS)
None
5 hours
DC/ADC & RC ITAD
None
1.6. RC-LS
receives, logs
and forwards
the docket to
the Assistant
Commissioner
(ACIR-LS)
None
10 minutes
Receiving Clerk
Legal Service (LS)
None
1.7. ACIR-LS
reviews,
approves and
signs the
TRC/denial
letter then
forwards it to
the RC-LS
None
3 days
Assistant
Commissioner
LS
None
1.8. RC-LS
logs and
transmits the
signed
TRC/denial
letter to ITAD
None
10 minutes
473
RC
LS
2.
Receives
the 2. RC-ITAD
TRC/denial letter as the receives and
case may be.
logs the
signed
TRC/denial
letter prior to
its issuance to
the applicant’s
duly
authorized
representative
None
10 minutes
TOTAL:
None
14 days
474
RC
ITAD
65. Processing of Survivorship Benefits (Deceased Employees)
Processing of Survivorship benefits is required before the legal heir can claim the
survivorship benefits from the GSIS.
Office or Division:
Compensation and Benefits Section, Personnel Division
Classification:
Highly Technical
Type of Transaction:
Government-to-Citizens (G2C)
Who may avail:
Legal Heir/Heirs of deceased BIR Employee
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly Accomplished Application for
Survivorship (GSIS Form No.
03102014-AFS), (2 originals)
Provided by the Legal Heir/Heirs,
2. Application for
Retirement/Separation/Life Insurance
Benefits form (GSIS Form No.
06302017-RET),
(2 originals)
Provided by the Legal Heir/Heirs,
Blank form can be downloaded from the GSIS
website or secured from Personnel Division
(PD)/ Administrative Human Resource
Management Division (AHRMD)
Blank form can be downloaded from the GSIS
website or
secure from Personnel Division (PD)/
Administrative Human Resource Management
Division (AHRMD)
3. Service Record (from other
Secured from other government agencies as
government agency/eis, if applicable), Provided by the Legal Heir/Heirs
(1 original)
4. BIR Service Record, (1 original)
Information & Records Section, Personnel
Division
5. National Office Clearance,
(1 original)
6. Ombudsman Clearance
(1 original)
Provided by the Legal Heir/Heirs
7. Clearance from the Office of the
President (Presidential appointees
Only) (1 original)
8. Civil Service Commission Clearance
(1 original)
Provided by the Legal Heir/Heirs; secured by
PD from Office of the President
9. BIR ID/E-card to be surrendered to:
Provided by the Legal Heir/Heirs
Provided by the Legal Heir/Heirs, secured from
the Office of the Ombudsman
Provided by the Legal Heir/Heirs, secured from
the Civil Service Commission
475
AHRMD, if assigned in the Regional
Office
Personnel Division, if assigned in the
National Office
10. Death Certificate duly certified from
the Philippines Statistics Authority
(PSA) (1 original)
11. Marriage Contract from the PSA, if
applicable (1 original)
Provided by the Legal Heir/Heirs, secured from
the PSA
12. Certificate of No Marriage
(CENOMAR) from the PSA, if any (1
original)
13. Birth Certificates of child/ren of the
deceased from the PSA, if applicable (1
original copy per child)
14. Marriage Contract of married
daughter/s of the deceased from the
PSA, if any (1 original copy per child)
15. Waiver of Rights (duly notarized and
signed by all legal heirs identifying the
person to process/receive claims)
(1 original)
16. Affidavit of Guardianship, if any minor
heirs (1 original)
Provided by the Legal Heir/Heirs, secured from
the PSA
CLIENT STEPS
Provided by the Legal Heir/Heirs, secured from
the PSA
Provided by the Legal Heir/Heirs, secured from
the PSA
Provided by the Legal Heir/Heirs, secured from
the PSA
Provided by the Legal Heir/Heirs
Provided by the Legal Heir/Heirs
AGENCY
ACTIONS
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
15 minutes
Administrative
Officer
Personnel
Division (PD)
1. Secure checklist
of documentary
requirements at
Personnel
Division
1. Provide
checklist of
documentary
requirements
None
2. Submit to the
Personnel
Division the
complete
documents for
survivorship
benefits
2. Check and
evaluate the
correctness
and
completeness
of the
documents
submitted
None
476
None
a. if complete,
receive and
record.
Provide copy
of checklist
with name &
signature of
processor and
date
None
b. if incomplete,
mark X
needed
documents
and return all
documents for
completion.
Provide copy
of checklist
with name &
signature of
processor and
date received
None
None
2.1 AHRMD to
transmit to
Personnel
Division for
further
processing
None
None
2.2 Prepare a
memorandum
addressed to
DCIR, Legal
Group
(ODCIR-LG)
for the
determination
of legal heirs
per attached
designation of
legal heir/s
together with
None
None
477
1 day
Administrative
Officer
(PD)
the required
documents
submitted by
the claimant.
Affix initial on
memo.
None
2.3 Review and
affix initial to
the
memorandum
for ODCIR-LG
for the
determination
of legal heir/s
together with
the required
documents
None
1 day
Section Chief,
Compensation
and Benefits
Section (CBS),
PD
None
2.4 Final review
and signature
to the
memorandum
None
1 day
Asst. Chief/Chief,
PD
None
2.5 Forward to
the ODCIR-LG
the
memorandum
together with
the required
documents
None
2 days
ODCIR-Legal
Group (LG)
None
2.6 Received the
DCIR-LG
signed
memorandum
of designation
of legal heir/s
together with
the required
documents
None
10 minutes
Administrative
Officer
PD
None
2.7 Consolidate/
collate/
assemble and
None
1 day
Administrative
Officer
PD
478
ensure
completeness
of documents
per checklist
of survivorship
benefits
None
None
None
2.7.1 Prepare
transmittal
memo
addressed to
Accounting
Division on the
received memo
from ODCIRLG on legal
heirs
None
2.7.2 Affix
initials to GSIS
forms and
memo to
Accounting
Division
None
2.8 Review and
affix initial to:
None
1 day
Section Chief,
CBS, PD
None
1 day
Asst. Chief/Chief,
PD
-GSIS forms
and
-Memo to
Accounting
Division with
complete
documents
None
2.9 Final review
of
completeness
of GSIS
documents
and initial on
GSIS forms
479
None
None
2.9.1
Signature of
memo to
Accounting
Division with
complete
documents
awaiting for
receipt GSIS
clearance
before
transmittal to
Accounting
Division
None
2.10 Forward the
benefits claim
together with
checklist of
survivorship
benefits with
complete
documents to
HRDS
None
15 minutes
Administrative
Officer, PD
3. Transmit complete
documents for
survivorship
benefits from
Personnel Division
3. Receive and
record Claims
for survivorship
from Personnel
Division
None
15 minutes
Receiving
Human Resource
Development
Service (HRDS)
None
3.1 Check and
evaluate the
correctness
and
completeness
of the
documents
submitted
None
1 day
Administrative
Officer HRDS
None
3.1.1 if
complete,
process and
affix initials to
GSIS Forms
None
480
and national
Office
Clearance
3.1.2 if
incomplete,
mark X needed
documents
and return all
documents for
completion by
PD processor
None
3.2 Review and
affix initials:
None
None
1 day
HREA
HRDS
None
1 day
ACIR
HRDS
-GSIS forms
- national
office
Clearance
None
3.3 Review and
sign:
-GSIS forms
and
-National Office
Clearance
None
3.4 Release,
record and
transmit to PD
the signed
GSIS
survivorship
benefits claim
with complete
documents
None
15 minutes
ADAS Releasing
HRDS
None
3.5 Received the
ACIR signed
survivorship
benefits claims
with complete
None
15 minutes
Administrative
Officer, PD
481
documents
from HRDS
4. Receive the signed
survivorship
benefits with
complete
documents to the
legal heir/s from
PD for personal
transmittal of
documents to
GSIS
4. Release the
signed
survivorship
benefits claims
with complete
documents to
the legal heir/s
5. GSIS or heir
provides GSIS
clearance
5. Receive from
GSIS the GSIS
Clearance that
proceeds of
claims were
provided to
heirs and BIR
may proceed in
processing the
Terminal Leave
pay, if any.
None
1 day
Administrative
Officer, PD
None
15 minutes
Administrative
Officer, PD
(upon receipt
from HRDS)
Or
heirs provide
for the original
copy of the
GSIS
Clearance
for further
processing of
terminal leave
TOTAL:
12 days,
1 hour and 40
minutes
Note: The total processing time may be extended, depending on the availability of the
signatories. GSIS processing time varies per claimant.
482
None
66. Processing of the Request for Certificate of Employment (COE)
for Resigned/ Transferred /Retired/ Deceased Employees (Still in
records room of Personnel Division)
The Information and Records Section (IRS) of the Personnel Division (PD) processes
the request for COE of the separated (resigned/ transferred/retired/deceased) Bureau
of Internal Revenue (BIR) employees for different purposes such employment,
clearance, retirement, and death claims.
Office or Division:
Personnel Division
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
2.ID of the requesting BIR employee
(1 photocopy)
Personnel Division
3. Death Certificate (for death claims
purposes) (1 photocopy)
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
Provided by the requesting heirs
AGENCY
ACTIONS
1.Submit to the
1. Receive,
Personnel Division the
validate and
duly accomplished
record
request form and
Request for
complete required
COE
attachments.
in the
database.
CLIENT STEPS
None
Provided by the requesting separated BIR
employee
Provided by the requesting separated BIR
employee/representative
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
1 day
1.1 Evaluate
and validate
required
information
483
PERSON
RESPONSIBLE
Receiving Officer,
Personnel
Division (PD)
Personnel Officer,
Compensation and
Benefits Section
(CBS)
to process
COE
10 minutes
Section Chief,
Information and
Records Section
(IRS)
None
1 hour*
Personnel Officer,
(IRS)
None
1.2 Encode
and endorse
the request
to the
Personnel
Officer
None
None
1.3 Locate for
the 201 file
if;
None
None
1.3.1 still in
the Records
Room (PD)
None
1.4 Encode,
generate
and affix
initial on
COE
None
30 minutes
Personnel Officer,
(IRS)
None
1.5 Review
and affix
initial
None
10 minutes
Section Chief,
(IRS)
None
1.6 Approve
and sign
COE
None
10 minutes
Division Chief/
Asst Chief
PD
None
1.7 Record
approved
COE
None
10 minutes
Section Chief,
(IRS)
2. Receive signed COE 2. Release
signed COE
None
5 minutes
Releasing
Officer
(CBS)
TOTAL:
Still in records room of Personnel
Division
None
1 day, 2 hours
and 20 minutes
484
67. Processing of the Request for Certificate of Employment (COE) for
Resigned/ Transferred /Retired/ Deceased Employees (Already in
Records Division)
The Information and Records Section (IRS) of the Personnel Division (PD) processes the
request for COE of the separated (resigned/ transferred/retired/deceased) Bureau of Internal
Revenue (BIR) employees for different purposes such employment, clearance, retirement,
and death claims.
Office or Division:
Personnel Division
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
2. ID of the requesting BIR employee
(1 photocopy)
Personnel Division
3. Death Certificate (for death claims
purposes) (1 photocopy)
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
Provided by the requesting heirs
CLIENT STEPS
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
1 day
AGENCY
ACTIONS
1.Submit to the
1. Receive,
Personnel Division the
validate and
duly accomplished
record
request form and
Request for
complete required
COE
attachments.
in the
database.
None
Provided by the requesting separated BIR
employee
Provided by the requesting separated BIR
employee/representative
1.1 Evaluate
and validate
required
485
PERSON
RESPONSIBLE
Receiving Officer,
Personnel
Division (PD)
Personnel Officer,
Compensation and
Benefits Section
(CBS)
information to
process COE
10 minutes
Section Chief,
Information and
Records Section
(IRS)
None
1 day
Personnel Officer,
Records Division
(RD)
1.4 Encode,
generate and
affix initial on
COE
None
30 minutes
Personnel Officer,
IRS
None
1.5 Review and
affix initial
None
10 minutes
Section Chief,
IRS
None
1.6 Approve
and sign
COE
None
10 minutes
Division Chief/
Asst Chief
PD
None
1.7 Record
approved
COE
None
10 minutes
Section Chief,
IRS
2. Receive signed COE 2. Release
signed COE
None
5 minutes
Releasing
Officer
CBS
TOTAL:
Already in Records Division
None
2 days, 1 hour
and 20 minutes
None
1.2 Encode and
endorse the
request to the
Personnel
Officer
None
None
1.3 Locate for
the 201 file if;
None
None
1.3.1 it is
already
transferred to
Records
Division
None
486
68. Filing of Confidential Information
- Confidential information against the denounced taxpayer shall be under oath and shall
be personally executed and filed by the informer on the following violations:
a) Attempt to Evade or Defeat Tax (Section 254 of the NIRC of 1997, as amended)
b) Failure to File Return, Supply Correct and Accurate Information, Pay Tax, Withhold
and Remit Tax and Refund Excess Taxes Withheld on Compensation (Section 255 of
the NIRC of 1997, as amended)
c) Failure or Refusal to Issue Receipts or Sales or Commercial Invoices, Violations
Related to the Printing of such Receipts or Invoices or other Violations (Section 264 of
the NIRC of 1997, as amended)
d) Unlawful Pursuit of Business (Section 258 of the NIRC of 1997, as amended)
e) Use of Multiple Tax Identification Number/s (TIN)
f) Making False Entries, Records or Reports or Using Falsified or False Accountable
Forms (Section 257 of the NIRC of 1997, as amended); and
g) Other Violations of the NIRC of 1997, as amended
 However, if the estimated liability arising from the alleged violation is less than One
Million Pesos (Php1,000,000.00), the Confidential Information should be filed before
the Chief, Legal Division of the Revenue Region having jurisdiction over the taxpayer
being denounced.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Prosecution Division
Complex
G2C - Government to Citizen
Any qualified person who voluntarily provides definite and sworn
information not yet in the possession of the BIR nor of public
knowledge, leading to the discovery of frauds upon the internal
revenue laws or violations of any provision of the NIRC of 1997,
as amended, resulting in the recovery of revenues, surcharges
and fees and/or the conviction of the guilty party and/or the
imposition of any fine or penalty
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Affidavit of Confidential Information
Sample attached as “Annex A” of Revenue
Regulation No. 16-2010 found in BIR website:
bir.gov.ph or at the Prosecution Division
Office
Any Identification issued by an authorized
BIR, Post Office, DFA, PSA, SSS, GSIS,
government body [e,g Birth Certificate,
Pag-IBIG
passport, driver’s license, Community Tax
Certificate (CTC)] that shows the name,
address and birthdate of the applicant
(1 photocopy)
487
AGENCY
ACTIONS
1. Submit Affidavit of
1. Receive the
Confidential
Affidavit of
Information together
Confidential
with the documents
Information with
supporting
the attached
allegations in the
supporting
Affidavit (1
documents
photocopy) at the
Prosecution
Division, BIRNational Office
CLIENT STEPS
None
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Clerk,
Prosecution
Division
Chief,
Prosecution
Division
1.1. Chief,
Prosecution
Division shall
evaluate the
same and shall
determine
whether it
qualifies as a
valid
Confidential
Information
None
2. Receive the
notification from the
Prosecution Division
2. Notify the
Informer of the
findings
None
Administrative
Officer,
Prosecution
Division
3. If the information is
found to be a valid
Confidential
Information, the
Informer shall
execute under oath
four (4) original
copies of his
Confidential
Information before
the Chief of
Prosecution Division
and attach one (1)
copy of the
supporting
3. If the
information is
found to be a
valid
Confidential
Information,
receive the
submitted four
(4) original
copies of
Confidential
Information
with attached
one (1) copy of
the supporting
None
Division Chief,
Prosecution
Division
488
3 days
(RR 16-2010)
1 day
documents for each
copy of the
Confidential
information
4. If the information is
found to be invalid
and insufficient, the
Informer shall
receive the returned
information with its
supporting
documents
documents for
each copy,
which were
executed
before the
Chief of
Prosecution
Division
4. If the
information is
found to be
invalid and
insufficient,
the information
with the
supporting
documents will
be returned to
him
None
TOTAL :
None
489
Administrative
Officer,
Prosecution
Division
4 days,
5 minutes
69. Issuance of Certificate of Tax Delinquency
-for the processing of applications for tax amnesty and issuance of the Certificate of
Tax Delinquencies/Tax Liabilities relative to the implementation of RA No. 11213
-pursuant to Revenue Regulations No. 04-2019, the tax amnesty on delinquencies
may be availed until April 24, 2020 by all persons with internal revenue tax liabilities
covering taxable year 2017 and prior years
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Prosecution Division
Complex
G2C - Government to Citizen
Taxpayers with tax liabilities covered by a pending criminal cases filed
with the DOJ/Prosecutor’s Office/Courts or with tax cases subject of
final and executory judgment by the courts
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Letter of Intent to avail Tax Amnesty
Taxpayer
(1 original copy)
Any Identification issued by an
BIR, Post Office, DFA, PSA, SSS, GSIS,
authorized government body [e,g
Pag-IBIG
Birth Certificate, passport, driver’s
license, Community Tax Certificate
(CTC)] that shows the name, address
and birthdate of the applicant
(1 photocopy)
For authorized representative:
Taxpayer
 Representing Individual
Taxpayer – Special Power of
Attorney (1 original copy)
 Representing Corporate
Taxpayer – Board Resolution
(1 original copy)
Official Receipt for the Certification
General Services Division
Fee (1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk,
1. Submit the
1. Receive the
None
3 minutes
Prosecution Division
Documentary
Documentary
Requirements
Requirements
Administrative Officer,
None
1.1. Issue
None
2 minutes
Prosecution Division
Payment
order Slip for
Certification
Fee and
490
1.1. Pay the
Certification Fee
and
Documentary
Stamp
None
None
None
2. Receive the
Memorandum
Reply
Documentary
Stamp
None
P 100.00
Certification
Fee
P 30.00
Documentary Stamp
None
1.2. Check
Case Dockets
involved and
transmit to the
handling
lawyer
1.3. Prepare
None
Certificate of
Tax
Delinquency
and transmit
the same to
the Division
Chief for
review.
1.4. Approval
None
and initial.
2.Release of
None
Certificate of
Tax
Delinquency
TOTAL : PHP130.00
491
2 minutes
Special Collecting
Officer, General
Services Division
1 day
Administrative Officer,
Prosecution Division
1 day
Revenue Attorney,
Prosecution Division
3 days
Chief, Prosecution
Division
Administrative Officer,
Prosecution Division
3 minutes
5 days,
10 minutes
(RMO 232019)
70. Issuance Of Tax Credit Certificate/Cash Refund Pursuant To
Revenue Admnistrative Order No. 1-2019.
(To acts on request for tax credit/refund based on Writ of Execution issued by the Court
of Tax Appeals and Supreme Court)
Office or Division:
Classification:
Type of
Transaction:
Litigation Division, National Office
Highly Technical
G2C – Government to Citizen; G2G – Government to Government
Taxpayer who filed for tax credit / refund with the Court of Tax
Appeals (with Final Decision)
Checklist of Requirements
Where to Secure
- Application Letter (1 original copy)
Taxpayer
- Company’s Secretary
Taxpayer
Certificate (1 original copy )
- Certificate of No Pending Claim (1
BIR (RDO)
original copy)
- CTA Division/En Banc/Supreme Court
Court of Tax Appeals/Supreme Court
Decision (1 copy of original or certified
true copy )
- Writ of Execution (1 copy of original or
CTA
certified true copy)
-Entry of Judgment (1 copy of original or
CTA
certified true copy)
- BIR Form 2303 (1 copy of original or
BIR (RDO)
certified true copy)
- BIR Form 1905 (1 copy of original or
BIR (RDO)
certified true copy)
- Securities and Exchange Commission
Certificate of Filing of Articles of
SEC
Incorporation or Amended Articles of
Incorporation (1 copy of original or
certified true copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit
None
5 Minutes
1.1. Received
Assistant
Application letter
Application letter
Litigation
Division
together with
together with
complete
requirements
documentary
requirements to
Litigation Division
Who may avail:
492
None
1.2. Log
Application
None
5 Minutes
Administrative
Assistant
Litigation Division
None
1.3. Transmit to
Division Chief
for Assignment
None
3 Minutes
Administrative
Assistant
Litigation Division
None
1.4. Assign to
Case Office
None
5 Minutes
Division Chief
Litigation Division
None
1.5. Prepare
letter request for
the return of
case record
from office or
agency who
handled the
case.
None
20 Minutes
Administrative
Officer/
Legal Assistant
Litigation Division
None
1.6. Forwarding
to the Litigation
Division of case
record from
office or agency
who handled the
case.
None
15 Days
Office of the
Solicitor General &
Chief,
Revenue Region,
Legal
None
1.7. Receive
case records
from office or
agency who
handled the
case
None
5 minutes
Administrative
Officer/
Legal Assistant
Litigation Division
None
1.8. Preparation
of Memorandum
recommending
for the issuance
of TCC
None
30 minutes
Administrative/Legal
Assistant
Litigation Division
493
None
1.9. Review and
initial of
Memorandum
and signature of
Division Chief
recommending
for submission
of the
application for
approval
None
1 day
Assisting Revenue
Attorney/Assistant
Chief/ Division Chief
Litigation Division
None
1.10. Receive
and forward
Memorandum
and docket to
Enforcement
and Advocacy
Service
None
5 minutes
Administrative/Legal
Assistant
Litigation Division
None
1.11. Review
and initial of
recommendation
by HREA and
signature of
ACIR, then
forward
memorandum
and docket to
the Deputy
Commissioner,
Legal Group
None
30 Minutes
HREA/ACIR
Enforcement and
Advocacy Service
None
1.12. Review,
approve and
sign
recommendation
for issuance of
TCC
None
3 days
Deputy
Commissioner
Legal, Group
None
1.13. Transmittal
of approved
memorandum and
None
5 Minutes
Administrative
Assistant
Legal Group
494
docket to
Litigation Division
None
2. Taxpayer
received TCC from
Litigation Division.
1.14. Receive
docket and
enroll TCC in
the BIR
Integrated Tax
System (ITS)
None
15 Minutes
Administrative
Officer/
Legal Assistant
Litigation Division
1.15. Release
TCC to taxpayer
None
10 minutes
2. None
None
None
Administrative
Officer/Legal
Assistant
Litigation Division
None
19 Days, 2
Hours and 30
Minutes
Total:
Note: The timeline in step No. 1.6 indicates the number of maximum days, but said period may
be longer since the same is entirely dependent on the compliance of the abovementioned office or agency
495
71. Processing of Requisitions for Internal Revenue Labels to
Private Importers/Manufacturers
Internal Revenue Labels (Labels) are revenue generating forms and are used
through affixture on taxable goods and materials. It is issued directly to external
(private) requisitioners.
Office or Division:
Accountable Forms Division (AFD)
Classification:
Simple
Type of
Transaction:
G2B - Government to Business Entity
Who may avail:
Private Importers/Manufacturers
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly approved BIR Form No. 2620 Excise LT Regulatory Division
Requisiton for Revenue Strip Stamps &
Labels (1 original, 3 duplicate copies)
2. Authority to Release Imported Goods
with computation (ATRIG; 1 duplicate
copy)
Excise LT Regulatory Division
3. Authorization Letter (for representative
in behalf of the Authorized Requisitioner 1 original)
Authorized Requisitioner
4. Identification Card of the Authorized
Representative (1 photocopy)
Authorized Representative
CLIENT STEPS
1. Submit duly
approved BIR Form
No. 2620 to AFD with
the required
documents such as
ATRIG with
computation and
authorization letter
AGENCY
ACTIONS
1. Verify attached
documents if all
requirements for
the purchase are
complied
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
1.1 Receive
documents and
forward to the
Chief, AFD for
approval
None
10 minutes
Receiving Clerk
AFD
1.2 Approve
quantity being
requisitioned
None
5 minutes
Division Chief
AFD
496
Document
Processor AFD
None
5 minutes
Receiving Clerk
AFD
1.4 Prepare
Billing Statement
for the purchase
of Labels
Procured
printing
costs
20 minutes
Document
Processor AFD
1.5 Verify
quantity, serial
numbers of
Labels and initial
Billing Statement
None
10 minutes
Chief
Stamps and
Labels Section
AFD
1.6 Review
quantity, serial
numbers of
Labels and initial
Billing Statement
None
10 minutes
Assistant Division
Chief
AFD
1.7 Check
quantity, serial
numbers of
Labels and sign
Billing Statement
None
10 minutes
Division Chief
AFD
2. Release signed
Billing Statement
to the Authorized
Representative to
be presented to
Accounting
Division and
General Services
Division
2.1 Prepare Order
of Payment
None
2 minutes
Document
Processor AFD
None
5 minutes
2.2 Receive
payment and
issue Official
Receipt (OR)
None
20 minutes
Accountant
Accounting
Division
Cashier
General Services
Division
1.3 Record and
forward
documents to
Stamps and
Labels Section
2. Present Billing
Statement and
secure Order of
Payment from
Accounting Division,
present the same to
Cashier, GSD for
payment
497
3. Check quantity of
Labels requisitioned
and sign Gate Pass
and other documents
4. Sign vault logbook
and guard logbook
and Labels
2.3 Generate
Gate Pass and
process BIR Form
No. 2620 and
forward all
documents to the
vault custodian
None
20 minutes
Document
Processor AFD
2.4 Record
transaction on
Vault Logbook,
prepare Labels
and sign Gate
Pass
None
20 minutes
Vault Custodian
AFD
3. Verify quantity,
serial numbers of
Labels being
issued against the
data in all
documents and
initial in the Gate
Pass
None
20 minutes
Chief
Stamps and
Labels Section
AFD
3.1 Review
quantity, serial
numbers of
Labels being
issued against the
data in all
documents and
sign the Gate
Pass
None
15 minutes
Assistant Division
Chief
AFD
3.2 Check
quantity, serial
numbers of
Labels being
issued and sign
Gate Pass, BIR
Form 2620, and
other documents
None
15 minutes
Division Chief
AFD
4. Release Labels
and post issuance
on the stock card
None
10 minutes
Vault Custodian
AFD
498
4.1 Record
transaction on the
guard logbook
and sign Gate
Pass
TOTAL :
None
10 minutes
Procured
printing
costs
3 hours & 32
minutes
Vault Guard
NOTE:
1. Processing of issuance shall be based on the completeness of documents presented.
2. The total processing time indicated above is computed on a per BIR Form No. 2620 basis and in
the assumption that one or two Authorized Requisitioners are being served at any given time. The
same may be extended depending on the volume of the received BIR Form No. 2620 for the day.
3. Fees to be paid may change depends on the printing costs of the Labels at the time of transaction.
499
72. Processing of Application for VAT Zero Rate
Application for VAT Zero Rate is being secured by VAT-registered taxpayers with
transactions with Registered Business Entities (RBEs) enjoying tax incentives to
qualify their sales transactions with these entities as VAT Zero Rate.
Office or Division:
Audit Information Tax Exemption and Incentives Division
(AITIED)
Classification:
Simple
Type of Transaction:
G2C - Government to Citizen; G2B – Government to Business
Who may avail:
VAT-Registered taxpayers with sale transactions with
Registered Business Entities (RBEs) listed under the Investment
Promotion Agencies
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements for Simple
Transactions:
 Certificate of Registration (COR) from RDO having jurisdiction of the
taxpayer-applicant (seller)
the BIR of Supplier-Applicant
RDO having jurisdiction of the buyer
(1 photocopy)
 COR from BIR of RBE-Buyer,
including its branches, if any. (1
photocopy)
 COR from Investment Promotion
From buyer
Agencies (IPA) (1 photocopy)
 Certification from IPA (1 photocopy)
 Purchase Order/Service Agreement or
Contract (1 photocopy)
 SEC registration of the buyer, if
applicable (1photocopy)
 BIR Ruling, if applicable (1 photocopy) Application form from Audit Information
 VAT zero Application with Original Tax Exemption and Incentives Division
Signature of Authorized Signatory (4 (AITEID) at Room 910 BIR National
Office Bldg. BIR Road Diliman Quezon
originally signed copies)
City, accomplished by the taxpayerapplicant (seller)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
1. Submit the complete 1. Check and
None
None
aforementioned
validate the
documents at the
correctness/
AITEID Room 910
authenticity
BIR National Office
of data
Building, BIR Road,
presented
Diliman,Quezon City
and the
completenes
500
s of the
documents
submitted
None
1.1 Receive the
duly
validated
complete
documents
None
6 minutes
None
1.2 Encode the
application
details in the
database
and affix the
correspondi
ng
Application
Number
therein
None
5 minutes
None
1.3 Assign the
application
to Processor
None
2 minutes
None
1.4 Process the
application
by verifying
the
following:
a. COR from
the BIRITS Reg
b. Registratio
n with IPA;
c. Goods/Ser
vices
applied by
RBEs in
relation to
their
registered
activities
None
7 hours and 32
minutes
501
Revenue OfficerDocument
Processor/Assess
ment
Incentives
Evaluation
Section, AITEID
Revenue OfficerDocument
Processor
assigned to
maintain the VAT
Zero Rate
Database,
Incentives
Evaluation
Section, AITEID
Revenue Officer
Assigned,
Document
Processor/Assess
ment
Incentives
Evaluation
Section, AITEID
Revenue Officer
Assigned –
Document
Processor/Assess
ment (processor),
Incentives
Evaluation
Section, AITEID
per IPA’s
respective
laws
(Republic
Acts)
d. Economic/
Freeport
Zone
location
against
actual
delivery of
goods or
services
purchased
.
e. Transactio
n date as
mandated
by
Revenue
Memorand
um Order
No. 72006;
None
None
1.5 Validate the
Authenticity
of
Certification
against IPA
endorsement
1.6 Conduct
initial review
of the
processed
application:
a. Check the
completen
ess of
accomplis
hed
application
form
502
None
None
None
4 hours
Revenue Officer
IV (Assessment )
Section Chief,
Incentives and
Evaluation
Section, AITEID
None
b. Check the
validity of
transactio
n applied
per
correspon
ding
Republic
Act (RA)
c. Affix initial
for
approval/r
ecommen
d for
disapprov
al and
return to
processor,
if
warranted/
forward to
Law
Division if
with legal
issue
1.7 Secondary
review of the
documents
and affix
initial
None
4 hours
Assistant Division
Chief,
AITEID
None
1.8 Approve/Dis
-approve/
Sign the
application
None
4 hours
Division Chief,
AITEID
None
1.9 Encode the
approved/di
sapproved
application
in database
and affix the
control
number
None
5 minutes
Revenue OfficerDocument
Processor,
assigned to
maintain the VAT
Zero Rate
Database,
Incentives
Evaluation
Section, AITEID
503
None
1.10 Collate
/File in
alphabetical
order
approved
application
None
5 minutes
2. Receive
approved/dis-approved
application
2. Release to
applicant
the signed
application
None
5 minutes
None
3 days
TOTAL :
Revenue Officer
assignedDocument
Processor/Assess
ment
Incentives
Evaluation
Section, AITEID
Revenue Officer
assignedDocument
Processor/Assess
ment
Incentives
Evaluation
Section, AITEID
NOTE: The authenticity of certification issued by IPA can only be immediately validated if the
concerned IPA has already transmitted to this office its endorsement, hence all applications without
endorsement shall be put on hold until duly endorsed by the concerned IPA.
504
73. Processing and Issuance of Tax Clearance for Bidding Purposes
[For Non Resident Foreign Corporation (NRFC)/Non- Resident
Alien Not Engaged in Trade or Business (NRANETB)]
The Tax Clearance Certificate (for Bidding Purposes) is issued to Non-Resident
Foreign Corporation (NRFC)/Non- Resident Alien Not Engaged in Trade or Business
(NRANETB)] who intends to enter into or participate in contract with the government
in procurement of goods and services pursuant to Executive Order No. 398.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
1.
2.
3.
4.
5.
6.
Accounts Receivable Monitoring Division (ARMD)
SIMPLE
G2B – Government to Business
G2C – Government to Citizen
Non-resident Foreign Corporations (NRFCs)/Non-Resident Alien
Individuals Not Engaged in Trade or Business (NRANETB) intending
to join public bidding in procurement of goods and services by
government agencies.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
One (1) original copy of duly
Accounts Receivable Monitoring Division
accomplished and notarized
(ARMD), BIR National Office
application form with attached
documentary stamp worth P 30.00;
One (1) photocopy of Official Receipt
of payment made for Certification fee
(P100.00) or other proof of payment;
Loose documentary stamp tax worth
P30.00;
One (1) original copy of unexpired and DTI
certified true copy of Non-Registration
Certificate issued by Department of
Trade and Industry (DTI) of the
Philippines for Foreign Individual;
One (1) original copy of unexpired and SEC
certified true copy of Non- Registration
Certificate issued by Securities and
Exchange Commission (SEC) for NonResident Foreign Corporation;
One (1) original copy of the Special
Power of Attorney (SPA) of the
Authorized Representative in the
Philippines authenticated by the
Philippine Consul in the country where
the business of the foreign
corporation/ individual is located as
authorized by the Board of Directors or
governing body of the Foreign
505
Corporation or by the Foreign
Individual;
7. One (1) original copy of the
Authorization letter originally signed by
the Authorized Representative with
one (1) photocopy for each valid
Identification Cards (Company ID and
any government issued ID) both the
Authorized Officer/Representative and
his authorized personnel to specifically
file the application and claim the
issued Tax Clearance Certificate for
Bidding Purposes, applicable only to
applications through an authorized
representative;
8. One (1) photocopy of TIN Registration
(BIR Form No. 1904) (in case of new
application); and
9. One (1) original copy of the unexpired
previously issued Tax Clearance
Certificate for Bidding Purposes,
applicable only to application for
renewal.
CLIENT STEPS
1. Submit
application form
together with
required documents
to the Receiving
Revenue Officer of
Accounts
Receivable
Monitoring Division
AGENCY
ACTIONS
1. Check the
veracity and
completeness of
the information
supplied in the
original duly
notarized
Application Form
and the
completeness of
the prescribed
documentary
requirements;
RDO No. 39 – South Quezon City
FEES TO
BE PAID
P 100.00
certificatio
n fee and
loose
document
ary stamp
worth P
30.00 to
be
attached
to
Tax
Clearance
Certificate
for
Bidding
Purposes
506
PROCESSING
TIME
15 minutes
PERSON
RESPONSIBLE
Receiving
Revenue
Officer
None
1.1. Check if the
person physically
filing the
application is duly
authorized by the
NRFC/NRANETB;
3 minutes
Receiving
Revenue
Officer
None
1.2. Check if all the
prescribed
documents are
attached to the
application;
10 minutes
Receiving
Revenue
Officer
None
1.3. Check if the
information
provided by the
NRFC/NRANET in
the notarized
application form
matched with that
in the ITSREGSYS (TIN,
registered name,
trade name,
address, etc.)
1 day
Receiving
Revenue
Officer
(Note: with
dependency on the
availability/accessi
bility of the system)
None
1.4. Prepare Order
of Payment for the
Php 100.00
Certification Fee
and loose
documentary
stamp worth
P30.00 to be paid
to the BIR thru the
General Service
Division located at
Rm. 1011 10th
Floor BIR National
Office Building;
507
1 hour
Receiving
Revenue
Officer
None
1.5. Prepare and
issue claim stub to
the NRFC/
NRANETB using a
pre-numbered form
if it/he/she has
satisfied the
aforesaid
documentary
requirements,
otherwise, inform
the
NRFC/NRANETB
of the reason/s of
the nonacceptance of the
application
10 minutes
Receiving
Revenue
Officer
None
1.6. Indicate in the
application form the
assigned serial
number of the
claim stub
3 minutes
Receiving
Revenue
Officer
None
1.7. Stamp
“Received” the
application form
3 minutes
Receiving
Revenue
Officer
FRONTLINE PROCESSING TIME
None
1.8. Forward the
entire file of the
application to the
Revenue Officer
Encoder;
1 day 1 hour and 44 minutes
Receiving
5 minutes
None
10 minutes
Revenue
Officer
1.9. Encode the
details of the
applicant (e.g., TIN,
name, claim stub
number and
address) in the
database of
received
application prior to
the transmittal of
the application to
508
Revenue Officer
–
Encoder
the Revenue
Officer –
Processor;
None
1.10. Forward the
received
application with
complete
documentary
requirements to the
Revenue Officer –
Processor;
5 minutes
Revenue Officer
–
Encoder
None
1.11. Print the Tax
Clearance
Certificate for
Bidding Purposes;
3 minutes
Revenue Officer
– Processor
None
1.12. Forward the
printed Tax
Clearance
Certificate to the
Assistant Division
Chief for validation,
review and initial
10 minutes
Revenue Officer
–
Processor
None
1.13. Validate
evaluation sheet,
review and
initial
10 minutes
Assistant Division
Chief, ARMD
None
1.14. Forward the
printed Tax
Clearance
Certificate to the
Division Chief
5 minutes
Assistant Division
Chief, ARMD
None
1.15. Review the
printed Tax
Clearance
Certificate;
10 minutes
Division Chief,
ARMD
None
1.16. Approve and
sign the Tax
Clearance
Certificate;
5 minutes
Division Chief,
ARMD
509
None
1.17. Return to the
Revenue Officer
Processor the
signed Tax
Clearance
Certificate with all
the supporting
documents
5 minutes
Division Chief,
ARMD
None
1.18. Affix
documentary
stamp to the
signed Tax
Clearance
Certificate, cancel
the same, and
imprint the dry seal
to the signed Tax
Clearance
10 minutes
Revenue Officer
– Processor
None
1.19. Forward the
signed Tax
Clearance
Certificate
to
the Releasing
Officer
2. Release Tax
Clearance to the
applicant
10 minutes
Revenue Officer
–
Processor
10 minutes
Releasing
Revenue Officer
2. Present the
claim stub and
receives Tax
Clearance
Certificate.
BACK-END PROCESSING TIME
TOTAL :
P130
1 hour and 38 minutes
1 day 3 hrs.
and 22 mins.
NOTES:
1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements to be eligible for
the issuance of a Tax Clearance for Bidding Purposes, the application form with all the attached documents shall be immediately
returned to the NRFC/NRANETB. However, it/he/she shall be duly informed of the documents that it/he/she must submit.
2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two taxpayers
are being served at any given time. This processing time is exclusive of other processes/activities that are related to the issuance of
Tax Clearance but are being undertaken after the Tax Clearance are released to the taxpayer-applicant (e.g., preparation of the list
of approved Tax Clearance, posting thereof to the BIR website, etc.). The processing time for each and every application may be
extended, depending on the volume of the received applications for the day.
3. The processing of applications for Tax Clearances is being done on a per batch basis. The processing of applications received in
the morning commences in the afternoon while the processing of those received in the afternoon starts in the morning of the next
working day.
510
74. Processing of Delinquency Verification Certificate (DVC)
(For Commission on Appointment/Civil Service Award/NBI)
The DVC is a certification issued to taxpayer certifying that he/she has no outstanding
tax liability within the Bureau. This is issued to individuals who needs Certification as
required by the Commission on Appointment (CA) for the Confirmation of Appointment,
by Civil Service Commission for the Civil Service Awards and by the National Bureau
of Investigation for those whose names are listed in their watch list.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Accounts Receivable Monitoring Division (ARMD)
Simple
G2C – Government to Citizen
Individual Taxpayer who needs the Certificate for the following
purposes:
1. Confirmation of Appointment by the Commission on
Appointment (CA)
2. Civil Service Awards; and
3. NBI (for those names in the NBI Watchlist)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) original copy of the duly
Accounts Receivable Monitoring Division
accomplished and notarized application
(ARMD), BIR National Office
form with attached documentary stamp
worth P30.00, applicable for NBI purpose;
2. One (1) original copy of the Letter
Request indicating the TIN and purpose/s,
applicable for confirmation of Appointment
by the Commission on Appointment (CA)
and Civil Service Awards;
3. One (1) photocopy of proof of payment
of P100.00 certification fee and loose
documentary stamp tax worth P30.00;
4. One (1) original copy of the Special
Power of Attorney (SPA) or
Authorization Letter signed by the
applicant with one (1) photocopy for
each valid Identification Cards (any
government issued ID) with three (3)
original specimen signatures of both the
applicant and the authorized
representative, applicable only to
applications through an authorized
representative); and
5. One (1) photocopy of the validation
NBI
form issued by the Quality Control Section
of the NBI (for applicant whose name is in
the NBI Watch List)
511
CLIENT STEPS
1. Taxpayer-applicant
accomplishes the
application form and
file the same to the
Receiving Officer of
Accounts Receivable
Monitoring Division
AGENCY
ACTIONS
1.1 Check the
letter request if
the TIN and
purposes is
indicated
therein, as well
as the
completeness of
the documentary
requirements.
FEES TO PROCESSING
PERSON
BE PAID
TIME
RESPONSIBLE
Receiving
P 100.00
10 minutes
Revenue
Certificatio
Officer
n Fee and
loose
Document
ary Stamp
worth
P30.00 to
be
attached
to the
DVC
None
1.2. Check if the
person
physically filling
the application is
himself/herself
or is filed by
his/her duly
authorized
representative (if
applicable only
in cases where
the person
physically filing
the application is
other than the
individual
taxpayerapplicant).
5 minutes
None
1.3. Check the
applicable
module in the
Integrated Tax
System (ITS) or
Electronic
Taxpayer
Integrated Tax
System (etis) the
relevant
registration
details of the
4 hours
512
Receiving
Revenue
Officer
Receiving
Revenue
Officer
taxpayerapplicant (e.g.
TIN, registered
name, registered
address, type of
registration, etc.)
If the applicant is
not in the
ITS/ETIS, the
application shall
be returned and
instruct the
taxpayer to
register with the
revenue district
office having
jurisdiction over
his/her
residence/place
of business, and
after doing Step
No. 4 hereof.
(Note: with
dependency on
the
availability/acces
sibility of the
system)
None
1.4. Validate if
the applicant
has any record
of tax liabilities,
both from the
Accounts
Receivable
Management
System (ARMS),
if applicable, and
the
manuallymaintained
database/record/
inventory of
Accounts
513
4 hours
Receiving
Revenue
Officer
Receivable/Delin
quent Accounts.
a. If it was
found that
taxpayerapplicant
has record
of tax
liabilities,
verify if
there is a
pending
application
for
compromise
settlement
or
abatement
of penalties.
If there is,
verify from
the
Collection &
Bank
Reconciliati
on System if
the amount
offered for
payment
has been
fully paid.
20 minutes
b. If it was
found that
the
taxpayerapplicant
has record
with the
Offices
under Legal
Service,
prepare a
communicati
on letter to
20 minutes
514
Receiving
Revenue
Officer
Receiving
Revenue
Officer
the
concerned
Office on
the status of
the cases
reported
FRONTLINE PROCESSING TIME
None
1.5. Indicate the
control number
on the
application letter
and the time and
date of actual
receipt and
encode in the
database
8 hours 55 minutes
Receiving Officer
10 minutes
None
1.6. Prepare and
print the DVC
3 minutes
Receiving Officer
None
1.7. Forward the
DVC to the Asst.
Division Chief
for validation,
review and initial
5 minutes
Receiving Officer
None
1.8. Validate,
review and affix
initial
10 minutes
Assistant Division
Chief
None
1.9. Forward the
DVC to the
Division Chief
for approval/
signature
5 minutes
None
1.10.
Review/approve/
sign the DVC.
10 minutes
None
1.11. Forward
the
approved/signed
DVC to the
515
5 minutes
Assistant
Division Chief
Division Chief
Division Chief
Releasing
Officer
None
1.12. Affix the
documentary
stamp tax and
imprint the BIR
dry seal to the
DVC
2. Taxpayer presents
the claim stub to the
Releasing Office
2. Release the
DVC/Letter of
Denial to the
taxpayerapplicant/repres
entative
BACK-END PROCESSING TIME
TOTAL :
P130
15 minutes
Releasing Officer
15 minutes
Releasing Officer
1 hour and 18 minutes
10 hours and 13 minutes
NOTES:
1. The length of time to be spent on the verification of the taxpayer’s registration details and the absence of
delinquent accounts may vary depending on the system’s availability/accessibility.
3. The total processing time indicated above is computed on a per application basis and in the assumption
that one or two taxpayers are being served at any given time. The same may be extended depending on the
volume of received applications for the day.
4. The processing of applications for DVCs are being done on a per batch basis, wherein processing of
applications received in the morning commences in the afternoon, while applications received in the
afternoon are processed in the morning of the next working day.
5. The time consumed in the preparation of the Letter of Denial is not included above.
516
75. Accreditation of Additional Bank Branches
The approval letter on the request for accrediation of the bank branch is issued to the
Authorized Agent Bank (AAB) Head Office authorizing the bank branch to accept
payment of internal revenue taxes. Indicated in the said approval letter is the
accreditation date, assigned branch bank code and the the Revenue District Office to
be serviced by the accredited bank branch.
Office or Division:
Collection Programs Division (CPD), Collection Service (CS)
Classification:
Simple
Type of Transaction: G2B - Government to Business
Who may avail:
Branch of the Authorized Agent Bank not yet accredited
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Letter Request from AAB Head Office for Requesting Branch of AAB
accreditation of additional branch
(1 Original copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit the letter
1. Receive
None
1 minute
Assistant
request for
request
CS
accreditation to the
Collection Service
(CS), Room 507,
5th Floor, BIR
National Office,
Agham Road
Diliman Q.C.
Indicated in the
letter are the bank
branch complete
address with zip
code, contact
number and person
and Tax
Identification
Number (TIN).
None
1.1. Forward
request to
Collection
Programs
Division (CPD),
Room 810, 8th
Floor, BIR
None
517
5 minutes
Administrative
Assistant
CS
National Office,
Agham Road
Diliman Q.C.
None
1.2. CPD
receive, control
to logbook and
forward to the
Revenue Officer
(bank
processor)
None
5 minutes
Administrative
Assistant
CPD
None
1.3. The Bank
Processor shall
evaluate
request and
prepare letter
reply to AAB if
the required
details are
complete
1.4. Review of
the letter
None
1 hour
Revenue Officer
CPD
None
5 minutes
Assistant Chief
CPD
None
1.5. Review of
the letter
None
5 minutes
Division chief
CPD
None
1.6. Forward the
prepared letter
to Collection
Service for
signature of
ACIR-CS
None
5 minutes
None
1.7. CS receive
the letter and
forward to
ACIR-CS for
signature
None
4 minutes
Administrative
Assistant
CS
None
1.8. Sign the
approval letter
relative to the
accreditation of
the AAB bank
branch
None
5 minutes
Assistant
Commissioner
CS
None
518
Administrative
Assistant
CPD
None
1.9. CS forward
the signed letter
to CPD for
release to the
concerned AAB
None
5 minutes
Administrative
Assistant
CS
2. Receive approval
letter on the
accreditation of the
branch
2. Release the
signed letter to
AAB Head
Office thru
electronic mail
or thru postal
mail
None
10 minutes
Administrative
Assistant
CPD
None
1 Hour and
50 minutes
TOTAL :
Note: The processing of bank accreditation application starts upon receipt of request from collection
Service. The request for accreditation received in the morning commences in the afternoon, while the
processing of those received in the afternoon starts in the morning of the next working day.
519
76. Processing of Non-Government Organizations (NGOs) Application
for Certification as Philippine Council for NGO Certification
(PCNC) - Accredited Donee Institution
Evaluation and review of NGOs Application for Certification as PCNC - Accredited
Donee Institution.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Legal and Legislative Division
Highly Technical
G2C - Government to Citizen
Any non-government organization (NGO) qualified under Section
34 (H) (2) (c) of the National Internal Revenue Code of 1997, as
amended
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Philippine Council for NGO
PCNC
Certification (PCNC) Indorsement (1
original copy);
- PCNC Corporate Secretary’s
PCNC
Certificate (1 certified true copy);
- Accreditation by the concerned
Government agency regulating the
Government Agency (1 certified true
corporation, such as the Department of Social
copy)
Welfare Department (DSWD) in case of social
welfare corporations.
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Legal and
1. File the Indorsement 1. Receive the
None
7 days
Legislative
together with the entire indorsement and
Division
docket and the
the complete
Assigned
Action
required documentary docket, check
Officer
requirements obtained completeness of
from PCNC at the
supporting
Legal and Legislative
documents and
Division, Bureau of
prepare the
Internal Revenue.
Certification
None
1.1. Review and
initial by the
Division Chief.
3 days
Legal and
Legislative
Division Chief
None
1.2. Approval
and signature by
the Assistant
Commissioner,
Legal Service.
3 days
Assistant
Commissioner,
Legal Service
520
2. Receive PCNC
Certification as Donee
Institution at the Legal
and Legislative
Division, Bureau of
Internal Revenue.
2. Release the
PCNC
Certification as
Donee Institution
TOTAL :
521
2 days
None
15 days
Legal and
Legislative
Division
Releasing Officer
77. Processing of Request for Rulings, Opinions, Clarifications
Involving Applications for any Privilege, Right, Reward, License,
Clearance, Permit or Authorization, Concession, or for any
Modification, Renewal or Extension in compliance with
requirements to Engage, Operate or Continue to Operate
Business
Evaluation and processing of requests for rulings, opinions and clarifications.
Office or Division:
Legal and Legislative Division
Classification:
Highly Technical
Type of Transaction: G2C - Government to Citizen
Who may avail:
Any taxpayer or duly authorized representative
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
-Letter Request for Ruling (1 original May include documents issued by other
copy, sworn and under oath) government agencies such as Securities and
Exchange Commission (SEC), Department of
-Special Power of Attorney or Trade and Industry (DTI), Investment
authorization in case filed by a Promotion Agencies (IPAs), such as the Board
representative (1 original copy / 1 of Investment (BOI) and Philippine Economic
certified
true
copy) Zone Authority (PEZA).
-All documents material to the
transaction (1 certified true copy each)
*No specific list of documentary
requirements as it is on a case to case
basis and will depend on the
allegations,
representations
and
contentions that will require factual
proof/substantiation from the applicant
relative to its application for ruling,
legal opinion or clarification in
compliance
with
Revenue
Memorandum Order No. 9-2014. The
office, in rendering a legal opinion or
ruling, is exercising its quasi-judicial
function, and as such, it requires that
every factual allegation in the
application be proved with pertinent
documents in support thereof.
522
CLIENT STEPS
1. File the application
together
with
the
necessary documents
in support thereof at the
Legal and Legislative
Division, Bureau of
Internal Revenue.
None
AGENCY
ACTIONS
1.Assign the
application and
the necessary
supporting
documents to an
action officer
FEES TO
BE PAID
None
*May
include
documents
1.1. Evaluate the issued by
application,
other
check the
governsufficiency of the
ment
documents
agencies
submitted, and
and
thereafter draft
the cost or
the ruling/legal
fee will
opinion.
depend on
the fees
charged by
the said
agency/ies
PROCESSING
TIME
1 day
PERSON
RESPONSIBLE
Division Chief
Legal and
Legislative
Division
10 days
Assigned Action
Officer
Legal and
Legislative
Division
1.2. Review and
initial by the
Chief and Asst.
Division Chief.
7 days
Asst. Chief and
Chief
Legal and
Legislative
Division
1.3. Review and
initial by the
Assistant
Commissioner,
Legal Service.
7 days
Assistant
Commissioner,
Legal Service
1.4. Review and
initial by Deputy
Commissioner,
Legal Group.
7 days
Deputy
Commissioner,
Legal Group
1..5. Approval
and signature by
the
Commissioner.
7 days
Commissioner of
Internal Revenue
523
2. Receive
Ruling/Legal Opinion
at the Legal and
Legislative Division,
Bureau of Internal
Revenue or mailed to
the client.
1 day
2. Release the
Ruling/
Legal
Opinion to the
applicant.
TOTAL :
None
Legal and
Legislative
Division
Releasing Officer
40 days
(multi-stage
system
considering
that the
service is a
highly
technical
transaction
involving
research)4
Note: In case the application would entail the exercise of quasi-judicial function that would require
thorough evaluation and examination of facts and documentary evidence presented in relation to
applicable laws and issuances, the same may be resolved for a period of at least sixty (60)
working days based on the existing process flow.
4
Rule VII, Section 3 (c) of the Implementing Rules and Regulations of Republic Act No. 11032,
otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of
2019”:
Section 3. Action of Offices
a) xxx
b) xxx
c) In case of highly technical transactions that involve activities such as, but not limited to,
research, field trials, scientific methodology, inter-government actions, the government
agency or office may apply the multi-stage system subject to the approval of the Authority,
provided that the total processing time for all concerned agencies or offices shall not exceed
forty (40) days.
524
78. Processing of Request for Rulings, Opinions, Clarifications Not
Involving Applications for any Privilege, Right, Reward, License,
Clearance, Permit or Authorization, Concession, or for any
Modification, Renewal or Extension in compliance with
requirements to Engage, Operate or Continue to Operate Business
Evaluation and processing of requests for rulings, opinions and clarifications
Office or Division:
Legal and Legislative Division
Classification:
Highly Technical
Type of Transaction: G2C - Government to Citizen
Who may avail:
Any taxpayer or duly authorized representative
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
-Letter Request for Ruling (1 original
May include documents issued by other
copy, sworn and under oath)
government agencies such as Securities and
Exchange Commission (SEC), Department of
-Special Power of Attorney or
Trade and Industry (DTI), Investment
authorization in case filed by a
Promotion Agencies (IPAs), such as the Board
representative (1 original copy / 1
of Investment (BOI) and Philippine Economic
certified
true
copy)
Zone Authority (PEZA).
-All documents material to the
transaction (1 certified true copy
each)
*No specific list of documentary
requirements as it is on a case to
case basis and will depend on the
allegations, representations and
contentions that will require factual
proof/substantiation
from
the
applicant relative to its application for
ruling, legal opinion or clarification in
compliance
with
Revenue
Memorandum Order No. 9-2014.
The office, in rendering a legal
opinion or ruling, is exercising its
quasi-judicial function, and as such,
it requires that every factual
allegation in the application be
proved with pertinent documents in
support thereof.
525
CLIENT STEPS
1. File the application
together with the
necessary documents
in support thereof at
the Legal and
Legislative Division,
Bureau of Internal
Revenue.
None
AGENCY
FEES TO PROCESSING
ACTIONS
BE PAID
TIME
1.Assign the
None
1 day
application and
the necessary
supporting
documents to an
action officer
*May include
documents
issued by
other
government
1.1.Evaluate the agencies
10 Days
application,
and
check
the the cost or
sufficiency of the
fee will
documents
depend on
submitted, and the fees
thereafter draft charged by
the ruling/legal the said
opinion.
agency/ies.
None
1.2. Review and
initial by the
Chief and Asst.
Division Chief.
7 days
None
1.3. Review and
initial by the
Assistant
Commissioner,
Legal Service.
7 days
None
1.4. Review and
initial by Deputy
Commissioner,
Legal Group.
7 days
None
1.5. Approval
and signature by
the
Commissioner.
7 days
526
PERSON
RESPONSIBLE
Legal and
Legislative
Division
Division Chief
Legal and
Legislative
Division
Assigned Action
Officer
Legal and
Legislative
Division Asst.
Chief and Chief
Assistant
Commissioner,
Legal Service
Deputy
Commissioner,
Legal Group
Commissioner of
Internal Revenue
2. Receive
Ruling/Legal Opinion
at the Legal and
Legislative Division,
Bureau of Internal
Revenue or mailed to
the client.
1 day
2. Release the
Ruling/Legal
Opinion to the
applicant.
TOTAL :
None
Legal and
Legislative
Division
Releasing Officer
40 days (multistage system
considering that
the service is a
highly technical
transaction
involving
research)5
Note: In case the application would entail the exercise of quasi-judicial function that would require
thorough evaluation and examination of facts and documentary evidence presented in relation
to applicable laws and issuances, the same may be resolved for a period of at least ninety (90)
working days based on the existing process flow.
5
Rule VII, Section 3 (c) of the Implementing Rules and Regulations of Republic Act No. 11032,
otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of
2019”:
Section 3. Action of Offices
d) xxx
e) xxx
f) In case of highly technical transactions that involve activities such as, but not limited to,
research, field trials, scientific methodology, inter-government actions, the government
agency or office may apply the multi-stage system subject to the approval of the Authority,
provided that the total processing time for all concerned agencies or offices shall not exceed
forty (40) days.
527
79. Processing of VAT Refund Claim
VAT Refund claim of direct/indirect exporters shall be filed within two (2) years from
the close of the taxable quarter when the sales were made
Office or Division:
Classification:
Type of Transaction:
Who may avail:
RDO / VAT Credit and Audit Division (VCAD) / LTS
Highly Technical
G2C - Government to Citizen
1. VAT-registered whose sales are zero-rated or effectively zerorated with excess input taxes (VCAD)
2. Large Taxpayers for claims by Zero Rated (e.g. renewable
energy developers pursuant to Section 108(B)(7) of tax code
and those with indirect exports as effectively VAT zero-rated
sales) pursuant to Section 112 (A) of the tax code (LTS)
3. For claims whose VAT registration has been cancelled
pursuant to Section 112(B) of Tax Code. (LTS)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Note
 All required schedules shall be in MS
Excel format and in hard and soft
copies (stored in flash drive/memory
stick).
 Certifications and affidavits from the
claimant
or
its
authorized
representative shall be the original
document
 Documents obtained from other
sources (government agencies and
corporations or individuals) shall be
certified by the issuing agency or
person
 All documents obtained abroad shall
be consularized/apostille with English
translation in case the document is
written in foreign language other than
English
For initial applicant:
 SEC Registration - one (1) certified Taxpayer/SEC/DTI
true copy; or Articles of Incorporation - RCO
one (1) certified true copy (for AAB
corporation / partnership)
 DTI Registration - one (1) certified true
copy (for single proprietor)
528
General Requirements:
 Annual registration fee for the period of Taxpayer/RDO
claim - one (1) photocopy of payment;
 Latest General Information Sheet duly
Taxpayer/SEC
received by SEC - one (1) certified true
copy
 Application for Tax Credit/Refund (BIR
Form 1914) with duly notarized Taxpayer
affidavit as to the breakdown of claim
between
local
purchases
and
importation, if applicable - three (3)
original copies
 Quarterly VAT returns, duly certified by
the BIR Office where the claimant is Taxpayer
registered (except for returns filed
through EFPS) - one (1) duly certified
copy
a. Corresponding to the period of
claim;
b. Corresponding to the period
showing the deduction of the
TCC/Refund claim
 Annual Income Tax Return (AITR) /
Quarterly ITR, whichever is applicable, Taxpayer/RDO
duly certified by the BIR Office where
the taxpayer claimant is registered
(except for tax return filed through
EFPS) - one (1) certified true copy
 Audited Financial Statements (AFS)
with complete Notes to FS covering Taxpayer
the year of claim, certified as “true
copy” by the Accounting Manager,
Finance Officer or any responsible
officer of the taxpayer/claimant. For
quarterly claims where an Annual AFS
has not been issued, Interim FS
covering the period covered by the
claim duly signed by the company’s
Finance Officer or Accounting Officer
and/or with attestation from an
external auditor - one (1) certified as
“true copy” by the Accounting
Manager.
529
 Sworn statement by the claimant





certifying the following: (1 original
copy)
a. Delinquency Verification Certificate
(valid for six (6) months; original
b. For claims with input VAT on
Importation, certification from DOFOSS Center that the claimant has
not filed a similar claim(s) covering
the same period (1 original copy)
For effectively zero-rated sales, one
(1) copy of the approved application
for zero-rating issued by the BIR, if
applicable; (1 original copy)
Notarized Secretary’s certificate (for
corporate claimant)/SPA (for individual
claimant) stating the authorized
representative to file, sign documents
on behalf of the company and/or
follow-up VAT refund claims together
with at least one (1) valid governmentissued ID;
Notarized sworn declaration of
taxpayer’s profile (1 original copy)
Notarized sworn declaration as to the
completeness of the documents
submitted (1 original copy)
Sworn
statement
stating
the
completeness and authenticity of the
following:
a. Sales Invoices and AWB/BL for sale
of goods, or Official Receipts with
Billing Statements/Statements of
Accounts
with
Service
Contracts/Job Order or any
equivalent document to support the
OR issued for sale of services; (1
original copy)
b. Sales Invoices for purchase of
goods or ORs with Statement of
Accounts/Billing Statements with
Service Contracts/Job Order or any
equivalent document for purchase
of services; and (1 original copy)
c. If the claim includes input VAT on
importation, Input Entry and Internal
Taxpayer / RR(Collection Division) / LTCED
/ARMD /LTDO
Taxpayer / DOF-OSS
Taxpayer /AITEID
Taxpayer
Taxpayer
Taxpayer
Taxpayer
530
Revenue Declaration (IERD) and/or
Single Administrative Document
(SAD), Statement of Settlement of
Duties and Taxes (SSDT) and
Commercial Invoices. (1 original
copy)
Other Applicable Documents for: As
indicated in Annex A of RMC 47-2019)
Sale of Goods or Services –
 Schedule of Zero-rated, Exempt
and Taxable Sales (1 printed copy)
 Photocopies of Sales Invoices and
Airway Bill/Bill of Lading for sale of
goods, or Official Receipts with
Billing statements/Statements of
Accounts
with
Service
Contracts/Job
Order
or
any
equivalent document to support the
OR issued for sale of services. For
sale of goods to special economic
zones, copy of the corresponding
delivery receipt is required. (1
photocopies)
 For sale of services to non-resident
foreign corporation (NRFC) covered
under Sec. 108(B)(2), proofs that
the NRFC-buyer of the services is
not doing business in the
Philippines
particularly
the
certification from the SEC that the
NRFC is not a registered
corporation in the Philippines and
certificate
of
foreign
registration/corporation/association
of the NRFC (1 original copy per
buyer)
 For sale of services to companies
engaged in international shipping or
air transport under Sec.108(B)(4),
certification from the appropriate
government agencies, copy of the
certificate of foreign registration
/incorporation/association of the
NRFC, and service contracts or
other acceptable documents to
531
Taxpayer
Taxpayer / SEC/ Foreign Consulate

prove
that
the
shipping
agency/manning agency is dealing
with foreign principals and clients
that are engaged in international
shipping or air transport. (1 original
copy)
One (1) copy of BIR Authority to
Print/Permit to Use: (1 photocopy)
-Loose-leaf sales invoices and other
accountable forms
- Printed and bound sales invoices,
ORs and other accountable forms
- Computerized accounting system,
computerized books of accounts
and components thereof with
system-generated
accountable
forms.
Taxpayer
Local Purchases of Goods and Services –
 Schedule of Purchases (master Taxpayer
Schedule with input tax for the
period of claim with details following
the prescribed format. (1 printed
copy)
 Photocopies of Sales Invoices for
purchase of goods or ORs with
Statements
of
Account/Billing
Statements/equivalent documents
Taxpayer
for purchase of services (1 printed
copy)
 Schedule of Big Ticket purchases
classified per supplier and in the
prescribed format, together with the
proof of payment for “big ticket”
purchases, such as but not limited
to cancelled paid checks/certified
copy of bank statements or
equivalent documents (1 printed
copy)
Foreign Currency Remittances –
 Reconciliation of Export Sales and Taxpayer/Bank
Foreign Currency Remittance with
documentary proofs of inward
remittance of foreign currency from
export sale of goods/services
532

following the format prescribed (1
printed copy)
Schedule
of
off-setting
of Taxpayer/Affiliated companies
receivables
and
payables
if
company has off-setting agreement
with foreign affiliate/companies,
with supporting documents (1
printed copy)
Importation of Goods –
 Schedule of Importation for the
period of claim with details following
the prescribed format (1 printed
copy)
 VAT payment Certification issued
by the BOC Revenue Accounting
Division for importation in the
current
year,
including
the
amortized portion of the input VAT,
if no previous certification was
issued, on importation of capital
goods exceeding P1M threshold (1
original)
 Import Entry and Internal Revenue
Declaration (IERD) and/or Single
Administration Document (SAD),
Statement of Settlement of Duties
and Taxes (SSDT)and Commercial
Invoices duly authenticated by the
BOC (1 original/photocopy)
Services rendered by non-residents
 Schedule of income payments to
non-residents as supported with
BIR Form No. 1600 with proof of
payment
(1 printed copy)
Taxpayer
Taxpayer / BOC
Taxpayer / BOC
Taxpayer
Others –
 Schedule of Other Income, if
Taxpayer
applicable (1 printed copy)
 Schedule of Property, Plant and
Equipment (PPE) additions per FS Taxpayer
following the prescribed format (1
printed copy)
533

One (1) Copy of support for the Taxpayer
Creditable
VAT
withheld,
if
applicable
(1 original/photocopy)
AGENCY
FEES TO
CLIENT STEPS
ACTIONS
BE PAID
1. Submit the
1. Check
None
aforementioned
completeness
documents to
and
VCAD/Regional
authenticity of
Office/LTS
documents. If
complete,
receive the
application.
None
1.1 Assign
case to
Revenue
Officer
through
issuance of
Tax
Verification
Notice
(TVN)
None
None
1.2 Conduct
audit and
prepare
audit report
None
None
1.3 Approve
audit report
and submit
the same
to TARD
and
Assessme
nt Division
for review
of VCAD
and RDO
VAT
Refund
Claims
None
534
PROCESSING
TIME
From
checklisting to
final report
Fifty–five (55)
days for VCAD
and Regional
Office
From
checklisting to
final report
Sixty-two (62)
days for LTS
PERSON
RESPONSIBLE
Officer of the Day
VCAD/Regional
Office/LTS
Division
Chief/RDO
VCAD/LTS/RO
Revenue Officers
Assigned
VCAD/LTS/RDO
Assistant Division
Chief and
Division Chief
VCAD/LTS/RDO
None
1.4 Review
the audit
report,
prepare the
relevant
corresponde
nce such as
the
following:
a. Memorandum
to the
Assistant
Commissioner
, Assessment
Service/DCIR,
Operations
Group/Commi
ssioner of
Internal
Revenue, for
their
respective
approval;
b. Letter for the
taxpayer/claim
-ant;
c. Disbursement
Voucher (DV);
d. Budget
Utilization
Request and
Status
(BURS);
e. Letter for
BOC, if
applicable;
f. Memorandum
for the BIR
Office having
jurisdiction
535
None
Fifteen (15)
days for VCAD
and Regional
Office
TARD personnel
for VCAD
Eight (8) days
for LTS
Assessment
Division for
Regional Office
HREA for LTS
over the
taxpayer/claim
ant, if
applicable (if
there are
observations
that would
require further
verification/inv
estigation)
None
1.5 Review and
approve the
recommend
ed VAT
Refund per
memorandu
m report
None
Five (5) days
Review –
for VCAD and
HREA,
Regional Office Assessment
Service
Approval –ACIR,
Assessment
Service or
DCIR,
Operations
Group; or
Commissioner,
depending on
the set
threshold
amount for
VCAD
Five (5) days
for LTS
None
1.6 Process the
approved
VAT refund
amount
536
None
Approval Regional
Director for
Regional Office
Approval ACIR, LTS or
CIR of BOC
endorsement for
LTS
FinanceService/
Accounting
Division
None
1.7 Release the
None
Fifteen (15)
VAT Refund
days
Check or
Letter
informing
the
taxpayerclaimant of
the
availability
of the VAT
refund claim
TOTAL :
None
90 days
Service of Processing of VAT Refund Claim is covered under RA 10963.
537
Administrative
Service
80. Processing of the Request for Service Record (SR) for Resigned/
Transferred /Retired/ Deceased Employees where documents are
in the possession of Personnel Division (Still in the Records
Room of Personnel Division)
The Information and Records Section (IRS) of the Personnel Division (PD) process
the request for SR of the separated (resigned/ transferred/retired/deceased) Bureau
of Internal Revenue (BIR) employee for different purposes such as employment,
clearance, retirement, and death claims.
Office or Division:
Personnel Division
Classification:
Simple
Type of Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
2. ID of the requesting separated BIR
employee (1 photocopy)
Personnel Division
3. Death Certificate (for death claims
purposes) (1 photocopy)
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
Provided by the requesting heirs
CLIENT STEPS
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
None
1 day
AGENCY
ACTIONS
1.Submit to the
1. Receive,
Personnel Division the
validate and
duly accomplished
record
request form and
Request for
complete required
COE
attachments.
in the
database.
None
Provided by the requesting separated BIR
employee
Provided by the requesting separated BIR
employee/representative
1.1 Evaluate
and validate
required
538
PERSON
RESPONSIBLE
Receiving Officer,
Personnel
Division (PD)
Personnel Officer,
Compensation and
Benefits
Section (CBS)
information to
process SR
10 minutes
Section Chief,
Information and
Records Section
(IRS)
None
1 hour
Personnel Officer,
IRS
1.4 Encode,
generate and
affix initial on
SR
None
30 minutes
Personnel Officer,
IRS
None
1.5 Review
and
affix initial
None
30 minutes
Section Chief,
IRS
None
1.6 Approve and
sign SR
None
30 minutes
Division Chief/
Asst. Chief
PD
None
1.7 Record
Approved
SR
None
10 minutes
Section Chief,
IRS
2. Receive signed
SR
2. Release
signed SR
None
10 minutes
Releasing Officer
CBS
None
1.2 Encode and
endorse the
request
to the
Personnel
Officer
None
None
1.3 Locate for
the 201 file, if:
None
None
1.3.1 still in
the Records
Room (PD)
None
TOTAL:
Still in the Records Room of
Personnel Division
None
539
1 day, 3 hours
and 5 minutes
81. Processing of the Request for Service Record (SR) for Resigned/
Transferred/ Retired/ Deceased Employees where documents are in
the possession of Records Division (Records already in the Records
Division)
The Information and Records Section (IRS) of the Personnel Division (PD) process the
request for SR of the separated (resigned/ transferred/retired/deceased) Bureau of
Internal Revenue (BIR) employee for different purposes such as employment,
clearance, retirement, and death claims.
Office or Division:
Classification:
Personnel Division
Simple
Type of
Transaction:
G2C - Government to Citizen
Who may avail:
-Separated BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 original)
Personnel Division
2. ID of the requesting separated BIR
employee (1 photocopy)
Provided by the requesting separated BIR
employee
3. Death Certificate (for death claims
purposes) (1 photocopy)
Provided by the requesting heirs
4. 2 government issued IDs of the
authorized representative/s
(1 photocopy)
Note: Authorization is included in the
Request form
Provided by the requesting separated BIR
employee/representative
CLIENT STEPS
FEES TO
BE PAID
None
1. Submit to the
Personnel Division
the duly
accomplished
request form and
complete required
attachments.
AGENCY
ACTIONS
1. Receive,
validate and
record
Request for
COE
in the
database.
540
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer,
Personnel
Division (PD)
None
1.1 Evaluate
and validate
required
information
to process
SR
None
1 day
Personnel Officer,
Compensation and
Benefits
Section (CBS)
None
1.2 Encode
and endorse
the request
to the
Personnel
Officer
None
10 minutes
Section Chief,
Information and
Records Section
(IRS)
None
1.3 Locate for
the 201 file,
if:
None
None
1 day
Personnel Officer,
Records
Division (RD)
Personnel Officer,
IRS
None
1.3.1 it is
already
transferred
to Records
Division
None
1.4 Encode,
generate and
affix initial on
SR
None
30 minutes
None
1.5 Review
and affix
initial
None
30 minutes
None
1.6 Approve
and sign SR
None
30 minutes
Division Chief/
Asst. Chief
None
1.7 Record
Approved
SR
None
10 minutes
Section Chief,
IRS
2. Receive signed
SR
2. Release
signed SR
None
10 minutes
Releasing Officer
CBS
TOTAL:
Records already in the
Records Division
None
2 days, 2 hours
and 5 minutes
541
Section Chief,
IRS
82. Processing of Subpoenas/Memorandum/ Request Letter from other
Government Agencies (Employee records still in the Records Room
of the Personnel Division)
The Information and Records Section (IRS) of the Personnel Division (PD) process the
compliance on the issued subpoena / Memorandum/Request Letter from other Government
Agencies, forwarded directly to the Division or coursed through the Office of the
Commissioner, Office of the DCIR-Resource Management Group (RMG), the Human
Resource Development Service (HRDS), or other offices.
Office or Division:
Personnel Division
Classification:
Complex
Type of Transaction:
G2G - Government to Government
Who may avail:
Other Government Agencies
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Subpoena, memorandum, request letter
(1 original)
CLIENT STEPS
1. Submit to the
Personnel
Division
the copy of
Subpoena,
memorandum,
and/or request
letter
AGENCY
ACTIONS
1. Receive,
validate and
record
subpoena,
memorandum,
and/ or request
letter
Requesting Agency (i.e. Ombudsman, DOFRIPS, Civil Service Commission CSC,
Presidential Action Center (PAC), etc.)
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
30 minutes
Personnel Officer,
Information and
Records Section
(IRS)
None
1.1 Evaluate and
validate required
information to
process
subpoena,
memorandum,
and/
or request letter
None
None
1.2 Retrieve the
requested
document/s if:
None
542
Receiving
Officer,
Personnel Division
(PD)
None
1.2.1 Employee
records still in
the Records
Room (PD)
None
1 day*
Personnel
Officer
IRS
None
1.3 Photocopy,
certify and affix
initial on memo
and requested
documents
*(depended on
the set deadline
per request)
None
30 minutes
Personnel
Officer
IRS
None
1.4 Prepare Memo
reply and attach
certified
document
requested; affix
initial
None
30 minutes
Personnel
Officer
IRS
None
1.5 Review the
requested
document/s and
affix initial
None
30 minutes
Section Chief,
IRS
None
1.6 Certify the
requested
document/s;
initial on the
memo reply
None
30 minutes
Division Chief/
Asst. Chief
PD
None
1.7 Route
documents
to the HRDS
None
30 minutes
Personnel Officer,
IRS
None
1.8 Record, review
and initial
None
30 minutes
ACIR/ HREA
HRDS
None
1.9 Route
documents
to ODCIR RMG
None
30 minutes
Admin Officer,
HRDS
None
1.10 Record,
review and initial
None
30 minutes
Admin Officer,
ODCIR RMG
543
None
1.11 Approve and
sign transmittal
letter
None
30 minutes
DCIR
RMG
None
1.12 Record and
transmit back to
PD
None
30 minutes
Admin Officer,
ODCIR RMG
None
1.13 Receive and
record in the
database
None
10 minutes
Receiving Officer
PD
2. Receive signed
transmittal
together
with the
requested
documents
2. Release signed
transmittal letter
together with the
requested
certified
documents
*personally
delivered by PD
liaison officer to
requesting
office/agency
None
1 day*
Releasing
Officer
PD
TOTAL
Employee records still in the Records
Room of the Personnel Division
NONE
2 days, 5 hours
and 45 minutes
544
83. Processing of Subpoenas/Memorandum/ Request Letter from other
Government Agencies (Employee records already forwarded to
Records Division)
The Information and Records Section (IRS) of the Personnel Division (PD) process the
compliance on the issued subpoena / Memorandum/Request Letter from other
Government Agencies, forwarded directly to the Division or coursed through the Office of
the Commissioner, Office of the DCIR-Resource Management Group (RMG), the Human
Resource Development Service (HRDS), or other offices.
Office or Division:
Personnel Division
Classification:
Complex
Type of Transaction:
G2G - Government to Government
Who may avail:
Other Government Agencies
CHECKLIST OF REQUIREMENTS
1. Subpoena, memorandum, request
letter
(1 original)
CLIENT STEPS
1. Submit to the
Personnel
Division
the copy of
Subpoena,
memorandum,
and/or request
letter
AGENCY
ACTIONS
1. Receive,
validate and
record
subpoena,
memorandum,
and/ or request
letter
WHERE TO SECURE
Requesting Agency (i.e. Ombudsman, DOFRIPS, Civil Service Commission CSC,
Presidential Action Center (PAC), etc.)
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
30 minutes
None
1.1 Evaluate and
validate required
information to
process
subpoena,
memorandum,
and/ or request
letter
None
None
1.2 Retrieve the
requested
document/s if:
None
545
PERSON
RESPONSIBLE
Receiving
Officer,
Personnel Division
(PD)
Personnel Officer,
Information and
Records Section
(IRS)
None
1.2.1 Employee
records already
transferred to
Records Division
None
2 days*
Personnel
Officer
Records Division
(RD)
None
1.3 Photocopy,
certify and affix
initial on memo
and requested
documents
*(depended on
the set deadline
per request)
None
30 minutes
Personnel
Officer
IRS
None
1.4 Prepare Memo
reply and attach
certified
document
requested; affix
initial
None
30 minutes
Personnel
Officer
IRS
None
1.5 Review the
requested
document/s and
affix initial
None
30 minutes
Section Chief,
IRS
None
1.6 Certify the
requested
document/s;
initial on the
memo reply
None
30 minutes
Division Chief/
Asst. Chief
PD
None
1.7 Route
documents
to the HRDS
None
30 minutes
Personnel Officer,
IRS
None
1.8 Record, review
and initial
None
30 minutes
ACIR/ HREA
HRDS
None
1.9 Route
documents
to ODCIR RMG
None
30 minutes
Admin Officer,
HRDS
None
1.10 Record,
review and initial
None
30 minutes
Admin Officer,
ODCIR RMG
546
None
1.11 Approve and
sign transmittal
letter
None
30 minutes
DCIR
RMG
None
1.12 Record and
transmit back to
PD
None
30 minutes
Admin Officer,
ODCIR RMG
None
1.13 Receive and
record in the
database
None
10 minutes
Receiving Officer
PD
2. Receive
signed
transmittal
together
with the
requested
documents
2. Release signed
transmittal letter
together with the
requested certified
documents
*personally
delivered by PD
liaison officer to
requesting
office/agency
None
1 day*
Releasing
Officer
PD
TOTAL:
Employee records already forwarded to
Records Division
NONE
547
3 days, 5 hours
and 45 minutes
84. Processing of Request for Certificate of Completion to
On-the-Job Trainees
Universities/colleges require their students to undergo an on-the-job training to
abreast of actual workplace situations.
Office or Division:
Revenue District Office (RDO), Large Taxpayer District Office
(Cebu & Davao), Revenue Region (RR), Revenue Data Center
(RDC),
National Offices
Classification:
Simple
Type of Transaction: G2C - Government to Citizen
Who may avail:
On-the-Job Trainees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
For On-the-Job Trainee - Performance
School of the Student Trainee
Evaluation Form (Format provided by their
respective schools) (1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Asst. Division
1. Provide OJT
1. Evaluate the
None
3 hours
Chief/
Division
Coordinator with the
trainee’s
Chief/Head of
Performance
performance at
Office
Evaluation Form
the end of their
Revenue
District
given by the school
training.
Office (RDO),
Initial/Sign
Large Taxpayer
Form.
District Office
(Cebu & Davao),
Revenue Region
(RR), Revenue
Data Center
(RDC),
National Offices
(NO)
None
1.1 Prepare and
initial the
Certificate of
Completion of
the Trainees
(based on the
evaluation and
indicating the
number hours
as trainee)
548
None
30 minutes
Administrative
Officer/
RDO, LTDO
(Cebu & Davao),
RR, RDC, NO
None
1.2 Sign the
Certificate of
Completion
None
10 minutes
Division Chief /
Head of Office
RDO, LTDO
(Cebu & Davao),
RR, RDC, NO
2. Receive the
Certificate of
Completion
(signature and date
received)
2. Issue the
Certificate of
Completion to
the Student
Trainees.
None
10 minutes
Administrative
Officer
RDO, LTDO
(Cebu & Davao),
RR, RDC, NO
3. Provide Personnel
Division copy of:
-Performance of
Evaluation
- Certificate of
Completion
-Daily Time Record/s
3. Receive and
record
-Performance
Evaluation,
-Certificate of
Completion
and
-Daily Time
Record/s
TOTAL:
None
10 minutes
Administrative
Officer
Personnel
Division
(PD)
None
4 hours
549
85. Circulation (Lending/Retrieving) of Books/Issuances to Researchers
(who are not BIR employees)
The BIR Library provides academic and legal resources for reference use. The library
only provides books with subject about law, accounting, taxation, marketing, business
administration, economics, and statistics. Other researchers, aside from the employees
of the BIR National Office, are allowed to borrowed books or resources for room use only.
Office or Division:
Classification:
Library Section, Training Delivery Division (TDD)
Simple
G2C – Government to Citizen
Type of Transaction: G2B – Government to Business Entity
G2G - Government to Government
Who may avail:
All
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Valid School (1 original) - for students,
School or Office or Organization Attended,
or
SSS, PhilHealth, BIR, etc.
Company ID with picture and signature
(1 original) - for External researchers,
or
2. Any government issued ID (i.e. UMID
Card, SSS, GSIS, PhilHealth, Senior
Citizen Card, PRC, Passport, etc.)
(1 original) - for public
AGENCY
FEES TO PROCESSING
PERSON
CLIENTS STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Librarian
1. Sign in the BIR
1. Require
None
1 Minute
Library Section
Library log book
presentation of
Training Delivery
located at Room 705,
valid ID and
Division
Library, BIR National
check sign in in
Office Building
the BIR Library
log book
Librarian
2. Inquire about the
2. Check the
None
20 Minutes
Library
Section
book/issuance
book/issuance
Training
Delivery
needed
in the record
Division
books, and its
availability
None
2.1. Recommend
None
other source if
the
book/issuance
is not available
550
3. Submit valid ID and
fill-up the book card
indicating name,
institution, and date
borrowed
3. Receive the
duly filled up
book card with
the client's valid
ID
None
None
3.1. Keep the
book card
together with
the client’s valid
ID until the
return of
borrowed library
materials
4. Give/release
the
book/issuance
to the client
None
4.1. Record the
transaction in
the BIR
Library’s
database
5. Check the
physical
condition of
library materials
None
None
5.1. Indicate the
date returned
in the book card
None
None
5.2. Return the
client’s valid or
any
government ID
None
4. Receive the
book/issuance as
requested
None
5. Return the
book/issuance within
the day
551
None
None
10 minutes
Librarian
Library Section
Training Delivery
Division
3 Minutes
Librarian
Library Section
Training Delivery
Division
5 Minutes
Librarian
Library Section
Training Delivery
Division
6. Receive valid or
6. Return the
government issued
book card in the
ID submitted from the
book pocket of
librarian
the
book/issuance
None
None
6.1. Return the
book/issuance
in the shelf/filing
cabinet
None
5 Minutes
TOTAL:
None
44 Minutes
552
Librarian
Library Section
Training Delivery
Division
NATIONAL OFFICE
Internal Services
553
1.
Processing of Request for Administrative
(Tax Clearance Purposes) for Large Taxpayers
Compliance
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request for Administrative Compliance for tax clearance purposes.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: Government to Government (G2G)
Who may avail:
LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Administrative
To be supplied by ELTRD
Compliance (Tax Clearance
Purposes) (1 original copy).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File Memorandum
1. Receive
None
10 minutes
Officer/Officer
of
Request to
Memorandu
the
Day
ELTFOD.
m Request
ELTFOD
from ELTRD.
Section Chief
None
1.1 Assign
None
10 minutes
ELTFOD
request to
the
correspondi
ng Revenue
Officer.
Zone-inNone
1.2 Check
None
Charge/EXTA
compliance
2 days
Head/Revenue
of Taxpayer
Officer on
and
Premise/
pending
Revenue Officer
assessment
s, if any.
Revenue Officer
None
1.3 Prepare
None
30 minutes
ELTFOD
Memorandu
m Order
addressed
to ELTRD
regarding
result/findin
gs for Tax
Clearance
issuance.
554
None
None
None
2. Receive
Memorandum order
from ELTFOD.
1.4 Forward
Memorandu
m Order to
the Section
Chief for
preliminary
review and
for affixing
of initial.
1.5 Forward
Memorandu
m Order to
the
Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
1.6 Forward
Memorandu
m Order to
the Division
Chief for
final review
and for
affixing of
signature.
2.
Submit/Forward
Memorandum
Order to
ELTRD.
TOTAL:
555
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
None
2 days, 2
hours and 30
minutes
2.
Processing of Request for Administrative Compliance
(Tax Clearance Purposes) for Non - Large Taxpayers
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request for Administrative Compliance for tax clearance purposes.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: Government to Government (G2G)
Who may avail:
LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Administrative
To be supplied by ELTRD
Compliance (Tax Clearance Purposes)
(1 original copy).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File Memorandum
1.1 Receive
None
10 minutes
Officer/Officer
of
Request to
Memorandum
the
Day
ELTFOD.
Request from
ELTFOD
ELTRD.
Section Chief
None
1.2 Assign
None
10 minutes
ELTFOD
request to the
corresponding
Revenue
Officer.
Zone-inNone
1.3 Check
None
Charge/EXTA
compliance of
5 days
Head/Revenue
Taxpayer and
Officer on
pending
Premise/
assessments,
Revenue Officer
if any.
None
1.4 Prepare
Memorandum
Order
addressed to
ELTRD
regarding
result/findings
for Tax
Clearance
issuance.
556
None
30 minutes
Revenue Officer
ELTFOD
None
None
None
2. Receive
Memorandum order
from ELTFOD.
1.5 Forward
Memorandum
Order to the
Section Chief
for preliminary
review and for
affixing of
initial.
1.6 Forward
Memorandum
Order to the
Assistant
Division Chief
for verification/
validation and
for affixing of
initial.
1.7 Forward
Memorandum
Order to the
Division Chief
for final review
and for
affixing of
signature.
2. Submit/
Forward
Memorandum
Order to ELTRD.
TOTAL:
557
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
None
5 days, 2
hours and 30
minutes
3. Processing of Request for Administrative Compliance (Cancellation
of Permit) (Within Metro Manila)
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request for Administrative Compliance for cancellation of permit.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: Government to Government (G2G)
Who may avail:
LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter of Administrative To be supplied by ELTRD
Compliance (Cancellation of Permit) (1
original copy).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File memorandum
1. Receive
None
10 minutes
Officer/Officer of
request to
memorandum
the Day
ELTFOD.
Request from
ELTFOD
ELTRD.
Section Chief
None
1.1 Assign
None
10 minutes
ELTFOD
request to
the
correspondin
g Revenue
Officer.
Zone-inNone
1.2 Prepare
None
3 days
Charge/EXTA
Memorandu
Head/Revenue
m Order to
Officer on
Zone-in
Premise
Charge/Reve
/Revenue Officer
nue Officer
ELTFOD
for
stocktaking;
check other
administrativ
e compliance
of taxpayer
and/or
Taxpayer
and pending
assessments
, if any.
558
None
None
None
Note: If
stocktaking
results to
discrepancy,
excise tax or
administrative
penalties, Notice
of Discrepancy
(NOD) will be
prepared for
service to
taxpayer then
awaits for
submission of
copy of payment
of deficiency.
1.3 Prepare
Memorandu
m Order to
ELTRD
regarding
stocktaking
result/finding
s for
Cancellation
of Permit.
1.4 Forward
Memorandu
m Order to
the Section
Chief for
preliminary
review and
for affixing of
initial.
1.5 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial..
559
None
1 hour
Revenue Officer
ELTFOD
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
2. Receive
memorandum order
from ELTFOD.
1.6 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
2. Submit/Forwar
d
Memorandum
Order to
ELTRD.
TOTAL:
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
3days and 3
hours
Note: In case that there are findings being protested by taxpayer, cases will be forwarded to
concerned Audit Divisions for appropriate action.
560
None
4. Processing of Request for Administrative Compliance (Cancellation
of Permit) (Outside Metro Manila)
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request for Administrative Compliance for cancellation of permit.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: Government to Government (G2G)
Who may avail:
LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter of Administrative To be supplied by ELTRD
Compliance (Cancellation of Permit) (1
original copy).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File memorandum
1.1 Receive
None
10 minutes
Officer/Officer of
request to ELTFOD.
memorandu
the Day
m Request
ELTFOD
from ELTRD.
Section Chief
None
1.2 Assign
None
10 minutes
ELTFOD
request to
the
correspondin
g Revenue
Officer.
Zone-inNone
1.3 Prepare
None
5 Days
Charge/EXTA
Memorandu
Head/Revenue
m Order to
Officer on
Zone-in
Premise
Charge/Reve
/Revenue Officer
nue Officer
ELTFOD
for
stocktaking;
check other
administrativ
e compliance
of taxpayer
and/or
Taxpayer
and pending
assessments
, if any.
561
None
None
None
Note: If
stocktaking
results to
discrepancy,
excise tax or
administrative
penalties, Notice
of Discrepancy
(NOD) will be
prepared for
service to
taxpayer then
awaits for
submission of
copy of payment
of deficiency.
1.4 Prepare
Memorandu
m Order to
ELTRD
regarding
stocktaking
result/finding
s for
Cancellation
of Permit.
1.5 Forward
Memorandu
m Order to
the Section
Chief for
preliminary
review and
for affixing of
initial.
1.6 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial..
562
None
1 hour
Revenue Officer
ELTFOD
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
2. Receive
memorandum order
from ELTFOD.
1.7 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
2. Submit/Forw
ard
Memorandu
m Order to
ELTRD.
TOTAL:
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
5 days and 3
hours
Note: In case that there are findings being protested by taxpayer, cases will be forwarded to
concerned Audit Divisions for appropriate action.
563
None
5. Processing of Request for Administrative Compliance (Renewal of
Permit)
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request for Administrative Compliance for renewal of permit.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: Government to Government (G2G)
Who may avail:
LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter for Administrative To be supplied by ELTRD
Compliance
(Renewal
of
Permit)
(1 original copy).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File memorandum
1.1 Receive
None
10 minutes
Officer/Officer of
request to
Memorandu
the Day
ELTFOD.
m Request
ELTFOD
from ELTRD.
Section Chief
None
1.2 Assign
None
10 minutes
ELTFOD
request to the
corresponding
Revenue
Officer.
Zone-inNone
1.3 Check for
None
5 days
Charge/EXTA
administrative
Head/Revenue
compliances
Officer
of Taxpayer
ELTFOD
and pending
assessments,
if any.
None
Note: If taxpayer
is not compliant,
prepare Notice of
Discrepancy
(number of days
will be extended).
1.4 Prepare
Memorandu
m Order to
ELTRD
564
None
1 hour
Revenue Officer
ELTFOD
None
1.5
None
1.6
None
1.7
2. Receive
memorandum order
from ELTFOD.
2.
regarding
result/finding
s for
Renewal of
Permit.
Forward
Memorandu
m Order to
the Section
Chief for
preliminary
review and
for affixing of
initial.
Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
Submit/Forw
ard
Memorandu
m Order to
ELTRD.
TOTAL:
565
None
30 minutes
Section Chief
ELTFOD
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
None
5 days and 3
hours
6. Processing of Request of documents from Audit Division
(Tobacco and Tobacco Products Section, Alcohol and Automobile Section,
Petroleum/Minerals/Non-Essentials Section/Sweetened Beverages Section).
Request of data/document pertaining to taxpayer for audit purposes.
Office or Division:
Excise Large Taxpayers Field Operations Division (ELTFOD),
Large Taxpayers Service (LTS)
Classification:
Simple
Type of Transaction: Government to Government (G2G)
Who may avail:
Request from LT – Excise Taxpayers Regulatory Division (ELTRD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter documents from Audit To be supplied by Audit Division
Division (1 original).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving
1. File Request Letter
1.1 Receive
None
10 minutes
Officer/Officer
of
to ELTFOD.
Request
the
Day
Letter from
ELTFOD
Audit
Division.
Section Chief
None
1.2 Assign
None
10 minutes
ELTFOD
request to the
corresponding
Revenue
Officer.
Revenue Officer
None
1.3 Prepare
None
2 days and 4
ELTFOD
requested
hours
documents of
Audit
Division thru
photocopy
and prepare
Memorandu
m Order.
Section Chief
None
1.4 Forward
None
30 minutes
ELTFOD
Memorandu
m Order to
the Section
Chief for
preliminary
review and
for affixing of
initial.
566
None
None
2. Receive requested
documents from
ELTFOD.
1.5 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
1.6 Forward
Memorandu
m Order to
the Assistant
Division
Chief for
verification/
validation
and for
affixing of
initial.
2. Submit/
Forward
requested
documents to
Audit Division.
TOTAL:
567
None
30 minutes
Assistant Division
Chief
ELTFOD
None
30 minutes
Division Chief
ELTFOD
None
10 minutes
Releasing Officer
ELTFOD
None
2 days and 6
hours
7. Processing of Request for Copy of Documents (ATRIG, Sworn
Statement and Permit)
Copies of Documents (ATRIG, Sworn Statement and Permit) are being requestedby
BIR Offices for use in the audit of internal revenue taxes of taxpayers under RDO No.
121 and RDO No. 124 .
Office or Division:
Excise Large Taxpayers Regulatory Division (ELTRD), Large
Taxpayers Service (LTS)
Classification:
Simple
Type of Transaction: G2G – Government to Government
Who may avail:
Other BIR Offices (Audit Divisions, Revenue District Offices)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter Request for Copy of Documents
Requesting Office
(ATRIG, Sworn Statement and
Permit).[One 1) Original Copy]
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Revenue Officer
1. File request for copy 1.1 Receive
None
2 minutes
(Officer of the
of Documents (ATRIG,
request.
Day)
Sworn Statement and
ELTRD
Permit) at Petroleum
and Automobile
Section (PAS),
Alcohol, Non-essential,
Sweetened Beverage
Section (ANSBS),
Tobacco, Minerals,
Power and Mining
Section (TMPMS),
Room 102, ELTRD
None
1.2 Endorse
application to
the Section
Chief for
assignment
to Revenue
Officer and
affix initial on
routing slip.
None
2 minutes
Revenue Officer
(Officer of the
Day)
ELTRD
None
1.3 Assign
application to
Revenue
None
2 minutes
Revenue Officer
(assigned in
database)
568
ELTRD
Officer and
affix initial on
routing slip.
None
1.4 Prepare the
requested
document.
None
20 minutes
Revenue Officer
ELTRD
None
1.5 Endorse the
same to
Section chief
if the request
is completed
and affix
initial on
routing slip.
None
3 minutes
Revenue Officer
ELTRD
None
1.6 Review the
request and
supporting
documents to
be released.
None
5 minutes
Section Chief
ELTRD
None
1.7 Endorse the
same to
Assistant
Division chief
for review
and affix
initial on
routing slip.
None
3 minutes
Section Chief
ELTRD
None
1.8 Review the
request and
supporting
documents to
be released.
None
5 minutes
None
1.10 Endorse
the same to
the Division
Chief for
review and
affix initial on
routing slip.
None
3 minutes
569
Assistant Division
Chief
ELTRD
Assistant Division
Chief
ELTRD
None
1.11 Review
and approve
the request
and
supporting
documents.
None
10 minutes
Division Chief
ELTRD
2. Receive the request
for copy of ATRIG,
Sworn Statement and
Permit.
2. Release the
requested
document.
None
5 minutes
Revenue Officer
ELTRD
None
1 hour
Total :
570
8. Product Identification and/or Tax Classification
Unfamiliar products are identified and/or classified for proper tax treatment.
Required documents are treated with utmost confidentiality.
Office or Division:
Excise LT Regulatory Division (ELTRD), Large Taxpayers Service
(LTS)
Classification:
Highly Technical
Type of Transaction: G2G – Government to Government
Who may avail:
Large Taxpayers Service (LTS), all concerned divisions under the
LTS, Law Division, and all other concerned BIR offices
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter/memorandum (addressed to: All concerned BIR offices availing of the service
The Chief, Excise LT Regulatory
Division)
requesting
for
tax
classification. [One (1) Original Copy]
Note: Max. of 5 products per request. The
name/s of the product/s for classification
must be identical with the name/s indicated
in the required documents.
2. Product Information Sheet or Product Manufacturer
Data Sheet (stating the following:
product description, applications and/or
uses). [One (1) Photocopy]
3. Material Safety Data Sheet (MSDS) or Manufacturer
Safety Data Sheet (SDS) (complete
information per Section). [One (1)
Photocopy]
4. Certified Product Ingredients List or Manufacturer
Product
Composition
Sheet
(disclosing the list of ingredients or
raw materials used with the
corresponding
CAS
No.
and
percentage of each ingredient or raw
material for a total of 100%).
[One (1) Certified Photocopy]
[For foreign manufacturer, (one) 1
colored copy of e-mailed document
with company name, e-mail address,
571
and signature over printed name of
authorized official].
5. Certified Process Flow (showing the Manufacturer
actual production process)
[One (1) Certified Photocopy]
[For foreign manufacturer, (one) 1
colored copy of e-mailed document
with company name, e-mail address,
and signature over printed name of
authorized official]. [One (1) Certified
Photocopy]
Manufacturer
6. Certified Product Specification
[One (1) Certified Photocopy]
[For foreign manufacturer, (one) 1
colored copy of e-mailed document
with company name, e-mail address,
and signature over printed name of
authorized official].
7. Certificate of Analysis (COA) or Manufacturer
Signed Report of Analysis
[One (1) Photocopy]
[For foreign manufacturer, (one) 1
colored copy of e-mailed document
with company name, e-mail address,
and signature over printed name of
authorized official].
a.For alcohol, alcohol products and other
alcohol related products:
1) Ethyl alcohol content (% alcohol by
volume).
2) Water content (% by volume).
3) Carbon dioxide content (g/100ml):
for Champagnes, sparkling and
carbonated wines.
b.For perfumes and toilet waters:
i. Essential oil or perfume content.
572
8. Product sample properly labelled and Manufacturer/Supplier
identified by client (indicate name of
sample; company name; signature over
printed name of client/representative).
CLIENT STEPS
1. Submit
letter/memorandum
requesting for tax
classification
together with
complete and nonerroneous
requirements to the
Laboratory Section,
(LS), Room 102,
ELTRD
None
None
2. Receive report.
AGENCY
FEES TO
ACTIONS
BE PAID
1.1 Receives
None
and checks
content of
letter/memor
andum and
verify
requirements
.
PROCESSING
TIME
30 minutes
PERSON
RESPONSIBLE
Revenue
Chemist,
Laboratory
Section, Excise
LT
Regulatory
Division
1.2 Receive
letter/memor
andum
together with
the
requirements
.
1.3 Evaluate
documents
and generate
report.
None
3 minutes
Revenue
Chemist,
Laboratory
Section, Excise
LT
Regulatory
Division
None
19 working
days
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division
2. Release
report to LTS,
concerned
division under
LTS, Law
Division, other
offices
concerned.
None
TOTAL :
None
573
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division
19 days and
33 minutes
9. Analysis of BIR accountable forms
BIR accountable forms are analyzed to determine authenticity.
Office or Division:
Excise LT Regulatory Division (ELTRD), Large Taxpayers Service
(LTS)
Classification:
Highly Technical
Type of Transaction: G2G – Government to Government
Who may avail:
BIR Offices and Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter/memorandum (addressed to: Requesting office/employee
The Chief, Excise LT Regulatory
Division, G/F Room102, BIR, NOB,
Diliman, Quezon City) requesting for
analysis of BIR accountable form/s.
[One (1) Original Copy]
2. BIR accountable form/s for analysis.
[Original copy/copies]
AGENCY
FEES TO
CLIENT STEPS
ACTIONS
BE PAID
1. Submit
1.1 Receives
None
letter/memorandum
and checks
together with the
content of
specimen/s
letter/memor
identified by the
andum and
requesting party to
verify
Laboratory Section,
specimen/s.
(LS), Room 102,
ELTRD
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
3 minutes
Revenue
Chemist,
Laboratory
Section, Excise
LT Regulatory
Division
Revenue
Chemist,
Laboratory
Section, Excise
LT Regulatory
Division
Note: Maximum of
5,000 pieces of
accountable forms per
request.
None
1.2 If found in
order,
receive
letter/memor
andum
together with
specimen/s.
574
None
None
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division
1.3 Duly identify
the
specimen/s,
conduct
analysis and
generate
report.
None
None
1.4 Prepare and
sign reply
letter.
None
Assigned
Revenue
Chemist/Chief,
Laboratory
Section, Excise
LT
Regulatory
Division;
Asst. Chief/Chief,
Excise LT
Regulatory
Division (if no
fake stamps are
reported);
HREA-Excise
Group/Asst.
Commissioner,
Large Taxpayers
Service (if fake
stamps are
reported)
2. Receive report from
ELTRD.
2. Release report
to client.
None
Assigned
Revenue
Chemist,
Laboratory
Section, Excise
LT
Regulatory
Division
TOTAL :
None
575
19 working
days
19 days and 8
minutes
10. Delinquency Verification with or Without Tax Liabilities Filed by the
Large Taxpayers
Delinquency verification certificate is a requirement in processing Certificate of Tax
Clearance
a. Issuance of Delinquency Verification Without Tax Liabilities
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayers Service (LTS)
Classification:
Simple
Type of Transaction:
G2G- Government to Government
Who may avail:
Respective RDOs for taxpayers under their jurisdiction
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.
Written request (1 original copy).
Concerned RDOs.
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submits a request 1.1 Receives the
None
5 minutes
LTDPQAD
letter to
memo request
LTDPQAD at Rm
from the
214a.
concerned
1.
RDO/Office.
Receiving Officer
2. None
1.2 Records the
None
5 minutes
LTDPQAD
memo request
in the logbook
and forward it
to the Division
Chief.
Division Chief
None
1.3 Checks the
None
5 minutes
LTDPQAD
memo request
and endorses
to the Chief of
Quality
Assurance
Section.
Section Chief
None
1.4 Records the
None
5 minutes
Quality
memo request
Assurance
in the logbook
Sectionand assigns it
LTDPQAD
to the
Revenue
Officer of the
concerned
RDO.
576
None
None
None
None
None
3. None
1.5 Verifies if the
large taxpayer
applicant has
outstanding
tax liabilities
through BIR
database and
BIR filing
system
(EFPS).
1.6 Prepares
Memo of No
Tax Liabilities
to be
forwarded to
the Section
Chief for
review and
initial.
1.7 Reviews and
initials Memo
of No Tax
Liabilities.
None
30 minutes
Revenue Officer
Quality
Assurance
SectionLTDPQAD
None
10 minutes
Revenue Officer
Quality
Assurance
SectionLTDPQAD
None
20 minutes
1.8 Forwards the
Memo of No
Tax Liabilities
to the
Assistant and
Division Chief
for initial and
signature.
1.9 Initials and
signs the
Memo of No
Tax Liabilities
1.10 Forwards the
signed Memo
of No Tax
Liabilities to
the releasing
officer.
None
5 minutes
Section Chief
Quality
Assurance
SectionLTDPQAD
Section Chief
Quality
Assurance
SectionLTDPQAD
None
20 minutes
Assistant Chief
and Division
Chief
LTDPQAD
None
5 minutes
Division Chief
LTDPQAD
577
2. Receive the
Memo of No Tax
Liabilities.
3.
2. Releases the
signed Memo of
No Tax
Liabilities to the
concerned LT
office.
TOTAL:
None
15 minutes
None
2 hours and 5
minutes
Releasing Officer
LTDPQAD
b. Issuance of Delinquency Verification with Tax Liabilities
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction:
G2G - Government to Government
Who may avail:
Respective RDOs for taxpayers under their jurisdiction
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Written request (1 original).
Concerned RDOs.
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit a request
1.1 Receives the
None
5 minutes
LTDPQAD
letter to LTDPQAD
memo
at Rm 214a.
request from
the
concerned
RDO/Office.
Receiving Officer
None
1.2 Records the
None
5 minutes
LTDPQAD
memo
request in the
logbook and
forwards it to
the Division
Chief.
Division Chief
None
1.3 Forwards the
None
5 minutes
LTDPQAD
memo
request to the
Chief of
Quality
Assurance
Section.
578
1.4 Records the
memo
request in the
logbook and
assigns the
said memo
request to the
account
maintenance
officer
(Revenue
Officer) of the
concerned
RDO.
1.5 Verifies if the
large
taxpayer
applicant has
outstanding
tax liabilities
through BIR
database and
BIR filing
system
(EFPS).
None
5 minutes
Section Chief
Quality
Assurance
Section LTDPQAD
None
3 days
Revenue Officer
Quality
Assurance
Section LTDPQAD
None
1.6 Prepares a
Preliminary
Notice for
review and
validation of
the
concerned
Section
Chief.
None
30 minutes
Revenue Officer
Quality
Assurance
Section LTDPQAD
None
1.7 Reviews,
initials and
forwards the
Preliminary
Notice to the
Assistant and
Division
Chief for
initial and
signature.
None
15 minutes
None
None
579
Section Chief
Quality
Assurance
Section LTDPQAD
None
None
None
None
None
1.8 Forwards the
Preliminary
Notice to the
concerned
LT-AUDIT
DIVISION for
further
review and
validation.
1.9 Receives
and records
the
Preliminary
Notice from
LTDPQAD,
for review
and
validation of
the Revenue
Officer in
charge of the
taxpayer.
1.10 Forwards
the validated
Preliminary
Notice to the
LTDPQAD.
1.11 Receives
and records
the validated
Preliminary
Notice.
1.12 Transmits
to Head
Revenue
Executive
Assistant
(HREA) of
LTS
Programs &
Compliance
Group and
Office of the
Assistant
Commission
er for initial /
580
None
15 minutes
Releasing Officer
LTDPQAD
None
10 minutes
Receiving Officer
LT-Audit Division
None
10 minutes
Releasing Officer
LT-Audit Division
None
10 minutes
Receiving Officer
LTDPQAD
None
10 minutes
Releasing Officer
LTDPQAD
None
None
None
None
2. Receive
Preliminary Notice.
signature
and
approval.
LTS
Assistant
Commission
er (ACIR) for
signature.
1.13 Receives
and records
the
Preliminary
Notice for
LTS-ACIR’s
signature.
1.14 ACIR
signs the
Preliminary
Notice.
1.15 Transmits
the signed
Preliminary
Notice to LTDPQAD.
1.16 Receives
and records
the signed
Preliminary
Notice from
ACIR.
2. Release/ Mails
the signed
Preliminary
Notice to the
concerned
taxpayer.
TOTAL:
581
None
10 minutes
Receiving Officer
LTS ACIR
None
5 minutes
ACIR
LTS
None
10 minutes
Releasing Officer
LTS-ACIR
None
10 minutes
Receiving Officer
LTDPQAD
None
10 minutes
Releasing Officer
LTDPQAD
None
3 days, 2
hours and 45
minutes
11. Processing of Request for Correction on the payment records in
the BIR database of large taxpayers due to the following errors:
a.
b.
c.
d.
e.
f.
TIN
Taxpayer’s Name
Return Period
Tax Type
Form type
Amount of Tax Payment
Payment record adjustment in the BIR database due to data fix requests.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
CHECKLIST OF REQUIREMENTS
1 Written request (1 original copy).
2 Tax return(s) filed (1 photocopy).
3 Proof of tax payment(s) (1 photocopy).
CLIENT STEPS
AGENCY
ACTIONS
1. Submits a
1. Receives and
request letter for
records the
correction of
letter request in
payment details
the logbook.
in the BIR
database to
LTDPQAD at Rm
214a.
None
1.1 Forwards the
said request
letter to the
Division Chief.
None
1.2 Assigns the
request to the
Chief of
Quality
Assurance
Section.
None
1.3 Receives the
assignment,
582
LT Document Processing and Quality
Assurance Division (LTDPQAD), Large
Taxpayers Service (LTS)
Simple
G2G- Government to Government
Respective RDOs for taxpayers under their
jurisdiction
WHERE TO SECURE
RDO
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
None
5 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Division Chief
LTDPQAD
None
15 minutes
Section Chief
Receiving Officer
LTDPQAD
Quality
Assurance
Section LTDPQAD
and check the
completeness
of the attached
documents to
justify the
letter-request.
If incomplete,
request the
Client (or the
concerned
RDO/Office) to
provide the
other
necessary
document(s).
None
1.4 Forwards and
discusses the
request with
the Collection
and Bank
Reconciliation
(CBR) CBR
Error Handler.
None
15 minutes
Section Chief
Quality
Assurance
Section –
LTDPQAD
None
1.5 Receives and
verifies the
validity of the
request based
on the
information
gathered from
the attached
documents,
BIR database
and BIR Filing
System
(eFPS).
None
15 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
None
1.6 If the request
is valid,
prepares the
documentation
and perform
the necessary
correction in
None
15 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
583
the BIR
database.
None
1.7 Forwards and
discuss with
the Section
Chief of
Quality
Assurance the
correction
made in the
BIR database
for review and
approval.
None
15 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
None
1.8 Reviews the
correctness of
the adjustment
made on the
payment
record in the
BIR database.
If there is no
error, said
adjustment will
be reflected in
the database.
Otherwise,
such request
will be
returned to the
Error Handler
for further
adjustment.
None
15 minutes
Section Chief
Quality
Assurance
Section –
LTDPQAD
None
1.9 Receives the
corrected and
final
documents
from the
Section Chief.
1.10 Resolves
the
suspension
error of the
adjusted
None
5 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
None
10 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
None
584
payment and
updates the
Section Chief
on the status
of the
transaction.
None
20 minutes
Payment Error
Handler
Quality
Assurance
Section –
LTDPQAD
2. Makes a follow up 2. LTAD/ELTRD
on the status of their
resolves the
request for correction
registration
of their payment
issue.
record in the BIR
database through email, phone call or
personal
appearance.
None
1 day
LTAD / ELTRD
None
2.1
LTAD/ELTR
D informs the
LTDPQAD on
the resolution
made.
None
15 minutes
LTAD/ELTRD
None
2.2
LTDPQAD
receives the
resolution
memo.
None
5 minutes
Receiving Officer
LTDPQAD
None
1.11 If the
suspension
error is related
to the
registration
information,
prepare a
memo to the
LT-Assistance
Division or
Excise
Taxpayers
Registration
Division for
resolution of
the registration
issue in the
BIR database.
585
None
2.3
Errorhandler
resolves the
issue in the ITS
database.
None
20 minutes
None
2.4
Files the
documents of
the adjusted
payment. Keeps
a record of the
adjustments
made on the
payment
records in the
BIR Database
for
documentation
and future
reference.
TOTAL:
None
10 minutes
None
1 day, 3 hours
and 10
minutes
586
Error-handler
LTDPQAD
Section Chief
LTDPQAD
12. Processing Of Request For Cancellation On Double Filing Of Tax
Return And Double Payment Made By Large Taxpayers
Return adjustment of filing/payment records in the BIR database due to data fix
requests.
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction:
G2G- Government to Government
Who may avail:
Respective RDOs for taxpayers under their jurisdiction
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Written request (1 original copy).
RDO
2. Copy of tax return(s) filed (1
photocopy).
3. Proof of payment(s) (1 photocopy).
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submits a written 1. Receives and
None
10 minutes
LTDPQAD
request letter for
records the
cancellation to
written request
LTDPQAD at Rm
in the logbook.
214a.
Receiving Officer
None
1.1 Forwards the
None
5 minutes
LTDPQAD
request letter to
the Division
Chief.
Division Chief
None
1.2 Assigns the
None
5 minutes
LTDPQAD
said request to
the Chief of
Quality
Assurance
Section.
Section Chief
None
1.3 Prepares a
None
30 minutes
Quality
memo
Assurance
addressed to
Section the concerned
LTDPQAD
LT-Audit
Division.
Attaches the
said request for
cancellation of
double
payment of tax
due or double
587
None
None
None
None
None
None
filed tax return
to the memo.
1.4 Forwards the
memo and
request letter to
the LT Audit
Division for
cancellation of
the transaction.
1.5 Reviews and
validates the
request letter
and its
attachment.
1.6 Receives and
records the
validated
memo request
from the
concerned
Audit Division.
1.7 Forwards the
said validated
memo request
to the Head
Revenue
Executive
Assistant
(HREA) of LTS
Programs &
Compliance
Group.
1.8 Reviews/initials
the memo and
forwards to the
Office of
Assistant
Commissioner
(OACIR).
1.9 Receives/
review and
signs memo
request and
forwards to
LTDPQAD.
588
None
5 minutes
Releasing Officer
LTDPQAD
None
5 days
LT-Audit Division
None
10 minutes
Receiving Officer
LTDPQAD
None
10 minutes
Releasing Officer
LTDPQAD
None
30 minutes
HREA/Releasing
Officer,
LTS
None
20 minutes
HREA and LTS –
ACIR
LTS
None
None
None
2. Makes a follow
up on the status
of request for
cancellation of
their tax
payment/return
record in the BIR
database through
e-mail, phone call
or personal
appearance.
1.10 Prepares
adequate
documentation
(soft copy) of
the cancelled
transaction.
Performs the
approved
cancellation of
the requested
transaction in
the BIR
database.
1.11 Forwards
the
accomplished
requests and
its
corresponding
documents to
the Section
Chief for filing.
1.12 Receives
and files the
documents of
the
accomplished
request of the
Clients/RDO/Ac
count
Maintenance
Officer.
2. Updates the
requesting party
upon follow-up.
None
20 minutes
Return and
payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
5 minutes
Return and
payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
5 minutes
Section Chief
Quality
Assurance
Section LTDPQAD
None
10 minutes
Section Chief or
payment/return
Error Handler
Quality
Assurance
Section LTDPQAD
TOTAL:
None
5 days, 2
hours and 45
minutes
589
13. Processing of Request for cancellation of TRA payment due to
Double or Multiple Remittance Made by DPWH
Adjustment on the TRA payment records in the BIR database due to data fix
requests.
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayer Service (LTS)
Classification:
Complex
Type of Transaction:
G2G- Government to Government
Who may avail:
Respective RDOs for taxpayers under their jurisdiction
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1 Written request (1 original copy).
RDO
2 TRA (1 photocopy).
3 Tax Returns (1 photocopy).
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submits a
1. Receives and
None
10 minutes
LTDPQAD
request letter to
records the
LTDPQAD at
written request
Rm 214a.
in the logbook.
None
None
None
1.1 Forwards the
said request to
the Division
Chief.
1.2 Assigns the
said request to
the Chief of
Quality
Assurance
Section.
1.3 Prepares a
memo and
TRA Debit
Memo
addressed to
the concerned
LT-Audit
Division
regarding
DPWH’s
request for
cancellation of
TRA payment
590
None
5 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Division Chief
LTDPQAD
None
30 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
None
1.4
None
1.5
None
1.6
None
1.7
due to
double/multiple
remittance
made by
DPWH - for
review and
validation.
Reviews and
validates the
request letter
and its
attachment.
Receives and
records the
validated and
signed memo
request from
the concerned
taxpayer.
Forwards the
said validated
memo request
to the Head
Revenue
Executive
Assistant
(HREA) of LTS
Programs &
Compliance
Group and
Office of the
Assistant
Commissioner
(OACIR) for
Initial and final
approval.
Receives the
said memo
request for
signature and
final approval
of HREA of
LTS Programs
& Compliance
Group and
OACIR.
591
None
5 days
LT-Audit Division
None
10 minutes
Receiving Officer
LTDPQAD
None
10 minutes
Releasing Officer
LTDPQAD
None
10 minutes
Receiving Officer
HREA of LTS
Programs &
Compliance Group
and OACIR
None
None
None
None
1.8 Receives and
records signed
memo (final
approval) from
LTS-ACIR.
1.9 Performs the
approved
cancellation of
the requested
TRA payment
record in the
BIR database.
1.10Prepares a
notification
memo
addressed to
the Chief of
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD)
regarding the
cancelled TRA
payment
record in the
BIR database.
1.11Forwards the
notification
memo to the
Chief of
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD).
592
None
10 minutes
Receiving Officer
LTDPQAD
None
10 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
None
10 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
None
5 minutes
Releasing Officer
LTDPQAD
1.12Receives the
notification
memo from
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD).
None
1.13Records the
accomplished
cancellation of
the TRA
payment (soft
copy).
None
1.14Files the
accomplished
request letter
for cancellation
and its
corresponding
documents.
2. Makes a follow
2. Updates the
up on the status of
Client on the
request for
status of their
cancellation of
request for
their TRA payment
cancellation of
record in the BIR
their TRA
database through
payment details
e-mail, phone call
in the BIR
or personal
database.
appearance.
None
5 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
None
5 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
None
10 minutes
Payment Error
Handler
Quality Assurance
Section - LTDPQAD
TOTAL:
None
5 days, 2
hours and 20
minutes
None
593
14. Processing of Request for correction of TRA payment due
erroneous payment details such as:
a.
b.
c.
d.
Return Period
Form Type
Tax Type
Amount
Adjustment on the TRA payment records in the BIR database due to data fix
requests.
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayers Service (LTS)
Classification:
Complex
Type of Transaction: G2G- Government to Government
Who may avail:
Respective RDOs for taxpayers under their jurisdiction
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Written request (1 original copy).
RDO
2. TRA Debit Memo (1 photocopy).
3. Tax return filed (1 photocopy).
CLIENT STEPS
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submits a
1. Receives and
None
5 minutes
LTDPQAD
request letter for
records the
correction of
request letter for
TRA payment
correction of
details in the BIR
TRA payment
database to
details in the
LTDPQAD at Rm
BIR database.
214a.
Receiving Officer
None
1.1 Forwards the
None
5 minutes
LTDPQAD
said request to
the Division
Chief
Division Chief
None
1.2 Assigns the
None
5 minutes
LTDPQAD
DPWH’s
request for
correction of
their TRA
payment
record in the
BIR database
to the Chief of
Quality
594
None
None
Assurance
Section.
1.3 Receives the
request and its
attachment;
print
screenshots of
the erroneous
TRA payment
record(s) from
BIR database
and forwards
them to the
payment error
handler for
correction.
1.4 Receives and
validates the
request and its
documents
through the
BIR database
and filing
system
(eFPS).
If the request is
valid:
Prepares a
memo
addressed to
the Chief of the
concerned LTAudit Division;
and attaches the
accomplished
TRA Debit
Memo, and the
photocopy of the
erroneous TRA
payment - for
further review
and validation,
approval and
signature.
None
15 minutes
Section Chief
Quality
Assurance
Section LTDPQAD
None
15 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
30 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
Section Chief/
595
None
None
None
None
None
If the request is
not valid:
Notifies the
Client through email, phone call,
mail
or upon the
Client’s followup.
1.5 Records and
forwards the
memo (with
the necessary
documents) to
the concerned
LT-Audit
Division for
signature.
1.6 Receives and
records the
memo on TRA
payment.
1.7 Assigns
docket to
Revenue
Officer.
1.8 Verifies/validat
es and
prepares
memo
endorsing
DPWH’s
request for
correction of
their TRA
payment
record to
LTDPQAD for
resolution.
1.9 Forwards the
signed memo
for correction
of TRA
payment
record in the
BIR database.
596
30 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
5 minutes
Releasing Officer
LTDPQAD
None
5 minutes
Receiving Officer
LT-Audit Division
None
5 minutes
Chief,
LT-Audit Division
None
5 days
Revenue Officer
LT-Audit Division
None
5 minutes
Releasing Officer
LT-Audit Division
None
None
None
None
1.10 Receives
and records
the signed
memo for
correction of
TRA payment
record in the
BIR database.
1.11 Forwards
the signed
memo to the
error handler
for resolution.
1.12 Cancels the
erroneous
TRA payment
record and
adds its
replacement
with the
corrected
derail(s) in the
BIR database.
1.13 Prepares a
notification
memo
addressed to
the Chief of
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD)
regarding the
correction/adju
stment made
on the TRA
payment
record in the
BIR database.
597
None
10 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Section Chief
Quality
Assurance
Section LTDPQAD
None
15 minutes
Section Chief/
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
15 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
None
None
None
1.14 Forwards
the notification
memo to the
Chief of
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD).
1.15 Receives
the copy of
notification
memo from
Revenue
Accounting
Division (RAD)
and
Miscellaneous
Operations
and Monitoring
Division
(MOMD).
1.16 Records the
accomplished
correction of
the TRA
payment. (soft
copy).
1.17 Files the
accomplished
request letter
for correction
and its
corresponding
documents.
598
None
5 minutes
Releasing Officer
LTDPQAD
None
5 minutes
Receiving Officer
LTDPQAD
None
5 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
None
5 minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
2. Makes a follow up
on the status of
request for
cancellation of their
TRA payment
record in the BIR
database through email, phone call or
personal
appearance.
2. Updates the
Client on the
status of their
request for
correction of their
TRA payment
record in the BIR
database.
TOTAL:
599
None
10 minutes
None
5 days, 3
hours and 20
minutes
Payment Error
Handler
Quality
Assurance
Section LTDPQAD
15. Processing of Request for Certification on the transfer of
payment
Collection on results of audit cases conducted by District Offices on Large Taxpayers
prior to their transfer to the Large Taxpayers Service are requested to be transferred
to
the
respective
RDO.
Office or Division:
LT Document Processing and Quality Assurance Division
(LTDPQAD), Large Taxpayers Service (LTS)
Complex
G2G – Government to Government
Classification:
Type of
Transaction:
Who may avail:
Revenue District offices
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Written request (1 original copy).
Revenue District Offices (RDO)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit letter
1. Receive the
None
5 minutes
LTDPQAD
request on
letter request on
transfer of
the transfer of
payment by RDOs payment from
(ONETT –
Revenue District
transaction /
Offices and
Deficiency Tax) to forward it to the
LTDPQAD at Rm
Division Chief.
214a.
None
1.1 Division Chief
accepts,
assigns the
said request to
the concerned
Section and
return it to the
Receiving
Officer.
None
5 minutes
Division Chief
LTDPQAD
None
1.2 Receiving
Officer accepts
and record the
letter request
in the logbook
and forward to
the concerned
None
5 minutes
Receiving Officer
LTDPQAD
600
Section for
processing.
None
1.3 Section Chief
accepts and
process the
request.
None
5 minutes
Section Chief
Reports and
Correspondence
Section LTDPQAD
None
1.4 Verify/validate
the payments.
None
1 hour
Section Chief
Reports and
Correspondence
Section –
LTDPQAD
None
1.5 Prepares a
transmittal
letter and copy
of letter
request and
forward it to
the Audit
Division for
further
review/validati
on.
None
10 minutes
Section Chief
Reports and
Correspondence
Section –
LTDPQAD
None
1.6 Forwards the
transmittal
letter to the
Assistant and
Division Chief
for initial and
signature.
None
15 minutes
None
1.7 Signs the
transmittal
letter.
None
5 minutes
Division Chief
LTDPQAD
None
1.8 Forwards the
said request to
the Audit
Division
concerned.
None
15 minutes
Releasing Officer
LTDPQAD
601
Section Chief
Reports and
Correspondence
Section –
LTDPQAD
None
1.9 Validation and
review of Audit
Division.
None
5 days
Division Chief
Audit Division
None
1.10 Audit Division
transmits the
validated
request.
None
15 minutes
Releasing
Personnel
Audit division
None
1.11 Prepares a
memorandum
with
recommendati
on addressed
to the ACIR –
Collection
Service, copy
furnished
Chief – RDOs,
Research &
Statistic
Division,
Revenue
Accounting
Division and
LT Audit
Division.
None
30 minutes
Section chief
Reports and
Correspondence
Section –
LTDPQAD
None
1.12 Forwards the
memorandum
to the
Assistant and
Division Chief
for initial.
None
10 minutes
None
1.13 Assistant and
Division Chief
initials the
memorandum.
None
10 minutes
Assistant and
Division Chief
LTDPQAD
None
1.14 Forwards the
Memorandum
to the
Releasing
Officer.
None
5 minutes
Division Chief
LTDPQAD
602
Section Chief
Reports and
Correspondence
Section –
LTDPQAD
None
1.15 Forwards the
memorandum
to the Office of
the HREA of
LTS Programs
& Compliance
Group for
initial.
None
15 minutes
Releasing Officer
LTDPQAD
None
1.16 Receive and
initials the
Memorandum
from the
LTDPQAD.
None
1 hour
HREA – LTS
Programs and
Compliance
Group
None
1.17 Forwards the
Memorandum
to the office of
the Assistant
Commissioner
for signature.
None
15 minutes
None
1.18 Signs the
memorandum
None
1 day
Assistant
Commissioner
LTS
None
1.19 Return the
signed
Memorandum
to LTDPQAD.
None
15 minutes
Releasing Officer
– ACIR’s Office
None
1.20 Receive the
signed
Memorandum
from the
ACIR’s Office.
None
5 minutes
Receiving Officer
2. Receives
memorandum.
2. Release/forward
the
memorandum to
the ACIR –
Collection
Service
TOTAL:
None
30 minutes
None
6 days, 5
hours and 35
minutes
603
HREA – LTS
Programs and
Compliance
Group
Releasing Officer
16. Processing of Requisition and Issue Slip (RIS) for External
Bureau of Internal Revenue (BIR) Forms
All Revenue Regions (RRs), Revenue District Offices (RDOs), Large Taxpayers
Offices, and Other Concerned BIR Offices who are requesting for Bureau of Internal
Revenue Forms for distribution to taxpayers.
Taxpayer Service Programs and Monitoring Division (TSPMD) –
Forms Design and Review Section (FDRS), Client Support
Service (CSS)
Classification:
Simple
Type of Transaction: G2G – Government to Government
Who may avail:
All Revenue Regions (RRs), Revenue District Offices (RDOs),
Large Taxpayers Offices, and Other Concerned BIR Offices
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Duly Accomplished and Originally Signed
Provided by the requesting office
Requisition and Issue Slip (RIS) (3
Originals).
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving/
1. Submit the duly
1. Receive and
None
30 minutes
Releasing
Clerk
accomplished and
log the RIS in
(RC)
–
originally signed
the TSPMD
TSPMD
RIS.
Central
Monitoring
Database,
prepare
Routing Slip
and forward the
same to the
Section Chief
(SC) – FDRS.
Office or Division:
None
1.1 Evaluate,
review and
endorse RIS to
the assigned
Revenue
Officer (RO)FDRS.
None
20 minutes
SC –
FDRS, TSPMD
None
1.2 Receive the
RIS, check the
availability of
the BIR Forms
None
30 minutes
RO FDRS, TSPMD
604
indicated
therein, and
prepare
corresponding
Memorandum
(Draft) and
forward the
same to SCFDRS.
None
1.3 Review the
Memorandum
(Draft), instruct
to
revise/finalize
and forward the
same to ROFDRS.
None
1 hour
SC FDRS, TSPMD
None
1.4 Revise/Finalize
the
Memorandum
(Draft) and
forward the
same to SCFDRS.
None
15 minutes
RO FDRS, TSPMD
None
1.5 Review,
approve/sign
the
Memorandum
and forward the
same to
Assistant
Division Chief
(ADC).
None
1 hour
SC –
FDRS, TSPMD
1 hour
ADC –
TSPMD
None
1.6 Review,
approve/sign
the
Memorandum
and forward the
same to
Division Chief
(DC).
605
None
None
1.7 Approve/Sign
the
Memorandum
then forward to
RC – TSPMD
for release.
None
1 hour
DC –
TSPMD
None
1.8 Log and
forward the
Memorandum
with
attachments to
the RC-CSS for
approval of
Head Revenue
Executive
Assistant
(HREA) –
Client Support
Service (CSS)
and Assistant
Commissioner
(ACIR) – CSS.
None
5 minutes
RC –
TSPMD
None
1.9 Receive and
log the
Memorandum
with
attachments
and forward to
the HREA –
CSS.
None
5 minutes
RC –
CSS
None
1.12 Review the
Memorandu
m,
approve/sign
the
Memorandu
m and
forward the
same to
ACIR – CSS
.
None
1 hour
HREA –
CSS
606
None
1.13 Approve/sign
the
Memorandu
m and
forward the
same to RC
– CSS for
return to
TSPMD.
None
1 hour
ACIR –
CSS
None
1.14 Log and
return the
Memorandu
m with
attachments
to RC –
TSPMD.
None
5 minutes
RC –
CSS
None
1.15 Log receipt of
Memorandu
m with
attachments
then Forward
to RO –
FDRS.
1.16 Release
approved/sig
ned
Memorandu
m to
RR/RDO/LT
Office/Other
Concerned
Office’s
Representati
ve.
None
5 minutes
RC –
TSPMD
None
5 minutes
RO –
FDRS, TSPMD
TOTAL:
None
1 Day
None
607
17. Validation of Tax Credit Certificates
This process is triggered by a request from Miscellaneous Operations Monitoring
Division which is tasked to Process the Request for Cash Conversion of Tax Credit
Certificate (TCC).
Office or Division:
VAT Credit and Audit Division (VCAD), Assessment Service (AS)
Classification:
Complex
Type of
G2G- Government to Government
Transaction:
Who may avail:
Miscellaneous Operations Monitoring Division (MOMD)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Request from MOMD with attached copy of Requesting Office (MOMD)
TCC.
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit the
1. Receive
None
10 minutes
VCAD
complete
request from
aforementioned
MOMD for the
documents.
validation of
the Tax Credit
Certificates to
be converted
to cash.
Division Chief
None
1.1 Assign the
None
10 minutes
VCAD
request to the
Revenue
Officer
Revenue Officer
None
1.2 Retrieve the
None
3 days
Assigned
docket of the
VCAD
case.
Revenue Officer
None
1.3 Validate the
None
3 days
Assigned
TCC to be
VCAD
converted to
cash, prepare
report thereon
and
Certification
that the TCC is
authentic, valid
and indeed
issued by the
Office.
608
1 hour
Assistant Division
Chief
VCAD
None
30 minutes
Division Chief
VCAD
None
10 minutes
Receiving Officer
VCAD
None
1.4 Review the
Certification
prepared, and
affix initial.
None
None
1.5 Approve the
Certification
and report.
2. Release the
Certificate to
the requesting
office.
TOTAL :
2. Receive Certificate
609
None
6 days and 2
hours
18. Evaluation and Approval of List of Taxpayers Recommended
for Issuance of eLAs for VAT Audit
Requests for approval of eLA Issuance are requested by the Assessment Divisions
under the Metro Manila Regions pursuant to Operations Memorandum No. 25-2019.
Office or Division:
Assessment Programs Division (APD)-Processing/ODCIR-OGApproving
Classification:
Complex
Type of Transaction: G2G - Government to Government
Who may avail:
VAT Sections of the Assessment Divisions under Metro Manila
Regions
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements
 Request.
 List of taxpayers to be audited.
Requesting office
AGENCY
FEES TO
ACTIONS
BE PAID
1. Submit the request, 1. Receive the
None
together with the
duly validated
required list.
complete
documents.
None
1.1 Encode the
None
request in the
database.
None
1.2 Assign the
None
request to
Evaluator.
None
1.3 Evaluate the
None
list of
taxpayers
recommended
for audit based
on prescribed
criteria.
None
1.4 Prepare the list
None
of taxpayers
qualified for
issuance of
eLA for the
approval of the
Chief.
CLIENT STEPS
610
PROCESSING
TIME
6 minutes
PERSON
RESPONSIBLE
5 minutes
Revenue Officer,
APD
2 minutes
Division Chief,
APD
2 days and 6
hours
Revenue Officer
Assigned,
APD (processor)
4 hours
Revenue Officer
assigned
APD
Officer of the
Day,
APD
None
None
None
None
None
None
1.5 Review the list
of taxpayers
recommended
for approval
and affix initial
under the
name of the
Division Chief.
1.6 Final Review
of the list of
taxpayers
recommended
for issuance of
eLA and affix
signature.
1.7 Forward/Subm
it the list of
taxpayers
recommended
for issuance of
eLA to the
Assessment
Service for the
required initial.
1.8 Receive from
APD the
recommended
list of
taxpayers for
issuance of
eLA.
1.9 Review the
submitted list
recommended
for approval
and affix initial
under the
name of the
approving
office.
1.10 Forward the
list of
taxpayers
recommended
for issuance of
eLA to
611
None
4 hours
Section Chief and
Asst. Division
Chief
APD
None
4 hours
Division Chief
APD
None
10 minutes
Revenue Officer
assigned
APD
None
5 minutes
Receiving/
Releasing Officer,
Assessment
Service
None
2 hours
ACIR,
Assessment
Service
None
10 minutes
Receiving/
Releasing Officer,
Assessment
Service
None
None
None
None
2. Receive the
approved list of
taxpayers for
issuance of eLA.
Assessment
Programs
Division.
1.11 Receive and
forward the list
of taxpayers
recommended
for issuance of
eLA to the
Office of the
Deputy
Commissioner,
Operations
Group.
1.12 Receive
from APD the
recommended
list of
taxpayers for
issuance of
eLA.
1.13 Approve the
list of
taxpayers
recommended
for issuance of
eLA.
1.14 Forward the
approved list
of taxpayers
for issuance of
eLA to
Assessment
Programs
Division.
2. Return to the
requesting office
the approved list
of taxpayers for
issuance of
eLA.
TOTAL :
612
None
5 minutes
Receiving/
Releasing Officer,
APD
None
5 minutes
Receiving Officer,
ODCIR-OG
None
2 hours
Deputy
Commissioner,
Operations Group
None
5 minutes
Receiving/
Releasing Officer,
ODCIR, OG
None
1 hour and 7
minutes
Officer of the Day
APD
None
5 days
19. Reply to Query
Queries are being received pertaining to audit processes and policies which need to
be acted upon.
Office or Division:
Assessment Programs Division (APD), Assessment Service (AS)
Classification:
Simple*
Type of
G2G - Government to Government
Transaction:
Who may avail:
Concerned BIR Offices
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements
 Request/Query.
Requesting office within the BIR
AGENCY
ACTIONS
1. Submit the request 1. Receive the
together with
written queries
appropriate
pertaining to
attachment
audit policies
and
procedures
FEES TO
BE PAID
None
PROCESSING
TIME
6 minutes
PERSON
RESPONSIBLE
1.1 Encode the
request in the
database
1.2 Assign the
request to
Evaluator
1.3 Evaluate the
query and
prepare draft
reply
None
5 minutes
Revenue Officer
APD
None
2 minutes
None
8 hours
Chief of the
Division
APD
Revenue Officer
Assigned
(processor)
APD
1.4 Initial Review
of the draft
reply
1.5 Final Review
of the
draft/propose
d reply
None
4 hours
Section Chief
APD
None
4 hours
Assistant Division
Chief
APD
1.6 Approve the
reply.
None
30 minutes
Division Chief
APD
CLIENT STEPS
None
None
None
None
None
None
613
Officer of the Day
APD
2. Receive the reply.
2. Send the
approved reply
to the
requesting
office.
TOTAL :
None
Officer of the Day
APD
2 days and 48
minutes
*Simple – If the query pertains to clarification on existing audit policies and procedures.
Queries that will require further research and study on the subject are not included
in this process.
614
None
5 minutes
20. Processing of Request for Validation /Certification of Registered
Business Entities (RBEs) in relation to Claim for Value Added
Tax (VAT) Refund and its suppliers
Received requests from other offices for validation and certification whether a
particular RBE is a bona fide taxpayer enjoying fiscal incentives per list of RBEs
officially provided to AITIED by Investment Promotion Agencies (IPAs) in relation to
the
Claim
for
VAT
Refund
of
its
suppliers.
Office or Division:
Audit Information Tax Exemption and Incentives Division
(AITEID), Assessment Service (AS)
Classification:
Simple
Type of Transaction: G2G – Government to Government
Who may avail:
VAT Credit Audit Division (VCAD), Tax Audit Review Division
(TARD) and Large Taxpayers Service (LTS)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter from requesting Office stating the
VCAD, TARD, LTS
purpose and period of verification.
2. List of Registered Business Entities (RBEs) for VCAD, TARD, LTS
validation / certification.
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer,
1. Submit the
1. Receive and
None
6 minutes
AITIED
complete
encode the letter
aforementioned
at the AITEID
documents to
receiving
AITEID
section.
Receiving Officer,
4. None
1.1 Forward letter
None
2 minutes
AITIED
to the
Incentives
Section
VAT zero-rate
2. None
1.2 Process the
None
3 hrs and 22
processor,
Request. Verify
minutes
AITIED
the RBE with
the following:
a) IPA annual
endorsement
for VAT –
Zero
b) Registration
per IPA
c) That
Claimant has
approved
615
VAT zero
application
for the
particular
year.
2. None
4. None
2. None
2. Follow-up or pickup the letter
4.
1.3 Draft a letter of
response
a) Initiate /
review of
draft letter
b) Affix initial
for approval,
for editing
and /or
correction.
1.4 Secondary
review : finalize
letter and affix
initial.
1.5 Sign and
approve the
letter
2. Transmit/deliver
to concerned
Office
TOTAL:
616
None
4 hrs
Section Chief,
Tax Exemption
and Incentives
Section - AITIED
None
8 hrs
Assistant Division
Chief,
AITIED
None
8 hrs
Division Chief,
AITIED
None
30 minutes
Messenger,
AITIED
NONE
3 days
21. Request for Preprocessed RELIEF data
Received Preprocessed Request Form from Investigating Offices for validation and
extraction of RELIEF/Bureau Of Custom (BOC) data for VAT Credit/Refund Claims
Filed Pursuant to Section 112 of the National Internal Revenue Code of 1997, as
Amended.
Office or Division:
Audit Information Tax Exemption and Incentives Division
(AITEID), Assessment Service (AS)
Classification:
Simple
Type of Transaction: G2G – Government to Government
Who may avail:
Investigating Offices (Revenue District Office, Large Taxpayers
Audit Divisions, National Investigation Division and other concern)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Mandatory Requirements for _ Transactions:
 Preprocessed Request Form (PRF) approved by the Request Form attached to the
Head of Office
Operations Memorandum No.
5-2019 dated July 3, 2019
 Photocopy of Tax Verification Notice (TVN)
Issued by the Office concern
CLIENT STEPS
AGENCY
ACTIONS
1. File the properly
1. Check the
accomplished PRF
completeness/c
with the required
orrectness of
information.
information
indicated on
PRF filed
FEES TO
BE PAID
None
None
1.1 Receive the
duly validated
complete PRF
None
None
1.2 Encode the
PRF and affix
the
corresponding
office control
number
None
None
1.3 Forward to
Miscellaneous
Operations
Section (MOS)
617
None
PROCESSING
TIME
15 minutes
PERSON
RESPONSIBLE
Receiving Officer,
AITIED
2. None
1.4 Receive the
PRF for
verification if
the taxpayer
had existing
electronic
Letter of
Authority
(eLA) issued
and affix
therein, then
None
1.5
Forward to
the Third Party
Information
(TPI) Section
1.6 Receive the
PRF for TIN
verification on
ITSRegistration
System and
extraction of
RELIEF/BOC
Data, as the
case maybe,
on Data
Warehouse
Facility using
SAS tool.
None
None
1.7 Arrange Data
generated and
Prepare
Transmittal
Slip to the
concerned
requesting
office
None
None
1.8 Forward to the
following
Chiefs for
review and
initial/approval
:
None
None
2. None
618
None
2 hours
Revenue Officer
assigned to MOS
- AITIED
1 working day
Revenue Officer
assigned to
TPI Section AITIED
7. None
10. None
8. None
2. Receive Approved
Transmittal Slip
11.
 TPI Section
Chief (for
initial)
 Assistant
Chief (for
initial)
 Chief (for
approval)
1.9 Receive the
Transmittal
Slip for review
and initial by
Section Chief TPI
1.10 Receive the
Transmittal
Slip for review
and initial by
the Assistant
Chief - AITIED
1.11 Receive the
Transmittal
Slip for final
review and
approval by
the Chief AITIED
2. Release to the
concerned
requesting
investigating
office the
approved
Transmittal
Slip
Total
None
4 hours
Section Chief,
TPI- AITIED
None
4 hours
Assistant Chief,
AITIED
None
2 hours
Chief,
AITIED
None
15 minutes
Revenue Officer
assigned to
MOS - AITIED
None
2 days, 4
hours and 30
minutes
Note: eLA and TIN Verification on ITS-Registration and Extraction of Preprocessed RELIEF/BOC data
are dependent on the availability of system network and SAS tool.
619
22. Verification of Revenue Collection Officers (RCOs) Accountability
from 1990 & Onwards
RCO Certification of No Accountability is a checklist/requirement by the Human
Resource Development Service (HRDS) for National Clearance purposes.
Office or Division:
Revenue Accounting Division (RAD), Collection Service
Classification:
Simple
Type of Transaction: G2G – Government to Government
Who may avail:
All Revenue Collection Officers (RCOs) concerned
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Service Record.
Personnel Division
2. Certified True Copy of Revenue District Revenue District Office
Office Clearance.
3. Certified True Copy of Regional Office Revenue Regional Office
Clearance.
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving/
1. Request and submit 1. Provide a pro
None
2 minutes
Releasing
Officer,
the duly
forma request
Tax
Payment
accomplished form
for
Verification and
for the verification of
verification of
Allotment
Section
RCO Accountability
RCO
(TPVAS) - RAD
together with the
Accountability
complete required
together with
documents.
the checklist
of required
documents.
None
1.1 Receive and
control the
request.
None
None
1.2 Forward to
the Assistant
Section
Chief.
1.3 Verify the
name of the
RCO in the
Alpha List of
Accountable
Officers
(AOs),
Abstract of
Deposit, and
None
None
620
None
5 minutes
Assistant
Section Chief,
TPVAS - RAD
None
None
None
None
2. Receive the RCO
Certification of No
Accountability
Schedule of
Due from
Officers and
Employees
Balances.
1.4 Issue a
Certification
of No
Accountability
. Initial and
forward to the
Section
Chief.
1.5 Validate,
initial,
and
forward the
RCO
Certification
to the
Administrativ
e Unit
1.6 Initial and
forward the
RCO
Certification
to the Chief RAD.
1.7 Sign the
RCO
Certification
and forward
to the
Administrativ
e Unit.
2. Release the
RCO
Certification of
No
Accountability.
TOTAL :
None
10 minutes
Assistant
Section Chief,
TPVAS - RAD
None
2 minutes
Section Chief,
TPVAS - RAD
None
2 minutes
Assistant Chief,
RAD
None
2 minutes
Chief,
RAD
None
2 minutes
Receiving/
Releasing Officer,
Administrative
Unit RAD
None
25 minutes
Note: Starting January 1, 1990, the Regional Offices shall maintain SL to control the accountabilities of
collecting officers and other accountable officers pursuant to Revenue Memorandum Order No. 52-89:
Decentralized Accounting System for Regional Offices.
621
23. Processing And Issuance Of Certificate On The Existence Of
Outstanding Tax Liability (COTL)
(Revenue Wide Verification Of Outstanding Tax Liability)
This inter-office certification is issued upon request of concerned revenue offices for
purposes of satisfying the requirements prescribed under all existing revenue
regulations rules and procedures (e.g., payment of tax refund, participation in
government bidding, utilization/revalidation/cash conversion of Tax Credit Certificates,
etc.) using the prescribed format of RMO No. 29-2014.
Office or Division:
Accounts Receivable Monitoring Division (ARMD)
Classification:
Simple
Type of Transaction: G2G- Government to Government (Within Bureau)
Who may avail:
All Revenue Offices Concerned.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Form (Annex A of RMO 29Accounts Receivable Monitoring Division, BIR
2014)
National Office
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Officer
1. Submit request form 1. Receive the
None
15 minutes
to the Receiving
request form
Officer of ARMD
sent either thru
electronic mail
or manually
transmitted by
the requesting
office;
None
1.1. Forward the
received request
form to the
concerned
Section
30 minutes
Receiving Officer
None
1.2. Encode the
details of the
request (e.g.,
name of the
requesting
office, date and
time of receipt,
form of
transmittal) in
the database of
received
20 minutes
Section Chief
622
application
maintained for
the purpose and
assign the
request form
Section Chief
None
1.3. Forward the
received request
form to the
assigned analyst
for the
verification
process;
4 minutes
None
1.4. Verify the
registration
details and the
existence of any
outstanding tax
liabilities in the
Accounts
Receivable
Management
System (ARMS)
and in the
manually
maintained
database;
4 hours
Analyst (Revenue
Officer)
(Note: with
dependency on
the
availability/acces
sibility of the
system)
None
1.5. Accomplish
the lower portion
of the request
form received
from the
requesting
office;
15 minutes
Analyst (Revenue
Officer)
None
1.6. Indicate the
control number,
15 minutes
Analyst (Revenue
Officer)
623
date and time of
actual receipt in
the transmittal
and forward the
accomplished
request form to
the Division
Chief for
approval and
signature;
None
1.7. Review,
approve and
sign the
accomplished
lower portion of
the request
form;
30 minutes
Division Chief
None
1.8. Forward the
accomplished
request form to
the Releasing
Officer;
2. Release the
accomplished
request form to
the requesting
Office either thru
electronic mail
or manually
transmitted to
the concerned
office
TOTAL :
10 minutes
Division Chief
2. Claim the COTL
30 minutes
None
Releasing
Officer
6 Hour and 49 minutes
NOTES:
1. The length of time to be spent on the verification of request whether if subject taxpayer has no outstanding tax liabilities may vary
depending on the ARMS’ availability/accessibility and the validation from other concerned Offices:
2. The total processing time indicated above is computed on a per application basis and in the assumption that one or two requests are
being served at any given time. The same may be extended depending on the volume of the received applications for the day and the
processing time for the validation of other concerned Offices.
3. The processing of applications for COTLs are being done on a per batch basis, where in processing of applications received in the morning
commences in the afternoon, while applications received in the afternoon are processed in the morning of the next working day
624
24. Processing of Delinquency Verification Certificate (DVC) for VAT
Refund
The DVC is a certification issued to taxpayer certifying that he/she has no outstanding
tax liability within the Bureau. This is issued to taxpayer-applicant who needs
Certification as one of the requirement by the VAT Credit Audit Division before they
can process the application in claiming VAT refund.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Accounts Receivable Monitoring Division (ARMD)
Simple
G2C – Government to Citizen
Individual and Non-Individual Taxpayer applying for a VAT
Refund claims.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. One (1) copy of notarized request letter Accounts Receivable Monitoring Division
indicating the claim period executed by (ARMD), BIR National Office
the individual taxpayer (owner) or a
member of the board/incorporator
indicated in the attached photocopy of
notarized Secretary Certificate and latest
General Information Sheet for nonindividual taxpayer;
2. One (1) photocopy of DVC issued by
Regional Collection Division for nonlarge taxpayers or Large Taxpayer
Collection
Enforcement
Division
(LTCED)/LTD-Cebu/ LTD-Davao for
large taxpayers;
3. One (1) original copy of Authorization
Letter signed by the owner for individual
or the representative indicated in the
Secretary Certificate for non-individual
with one (1) photocopy of each valid
Identification Cards (any government
issued ID) with three (3) original
specimen signatures of both the
applicant
and
the
authorized
representative, applicable only to
applications through an authorized
representative; and
4. One (1) photocopy of proof of payment
of P100.00 certification fee and loose
documentary stamp tax worth P30.00.
625
CLIENT STEPS
1. Taxpayer-applicant
completes the
requirements and
submit the same to the
Receiving Officer of
ARMD
AGENCY
ACTIONS
1. Check the
veracity
and
completeness of
the information
(TIN,
purpose
and claim period)
supplied in the
duly
notarized
request
letter
and
the
completeness of
the prescribed
documentary
requirements;
FEES TO PROCESSING
PERSON
BE PAID
TIME
RESPONSIBLE
Receiving
P 100.00
15 minutes
Revenue
Certification
Officer
Fee and P
30.00 loose
Documentar
y Stamp to
be attached
to the DVC
None
1.1. Check if the
person
physically filing
the application is
the owner or the
duly authorized
representative
by the individual
or non-individual
applicant;
3 minutes
Receiving
Revenue
Officer
None
1.2. Check the
applicable
module in the
Integrated Tax
System (ITS) or
Electronic
Taxpayer
Integrated Tax
System (eTIS)
the
relevant
registration
details of the
taxpayerapplicant
(e.g.
TIN, registered
name, registered
address, type of
registration, etc.)
4 hours
Receiving
Revenue
Officer
626
If the applicant is
not
in
the
ITS/ETIS,
the
application shall
be returned and
instruct
the
taxpayer
to
register with the
revenue district
office
having
jurisdiction over
his/her/it
residence/place
of business, and
after doing Step
No. 4 hereof.
(Note: with
dependency on
the
availability/acces
sibility of the
system)
None
1.3.
Prepare
Order
of
Payment for the
Php
100.00
Certification Fee
and two (2) loose
documentary
stamp
worth
P30.00 to be
paid to the BIR
thru the General
Service Division
located at Rm.
1011 10th
Floor
BIR
National.
1 hour
None
1.4.
Stamp
“Received” the
application form.
3 minutes
627
Receiving
Revenue
Officer
Receiving
Revenue
Officer
None
1.5.
Forward
the entire file
of the application
to the Revenue
Officer
Encoder;
5 minutes
None
1.6. Encode the
details of the
applicant
(e.g.
Name, purpose,
date and time of
receipt) in the
database
of
received
application prior
to the transmittal
of the application
to the Revenue
Officer
–
Processor;
10 minutes
None
1.7.
Forward
the
received
application with
complete
documentary
requirements to
the
Revenue
Officer
–
Processor;
FRONTLINE PROCESSING TIME
None
1.8. Validate if
the applicant has
any record of tax
liabilities,
both
from the
Accounts
Receivable
Management
System (ARMS),
if applicable, and
the
manuallymaintained
628
5 minutes
Receiving
Revenue
Officer
Receiving
Revenue
Officer
Receiving
Revenue
Officer
5 hours 41 minutes
Revenue Officer4 hours
Processor
database/record/
inventory
of
Accounts
Receivable/Delin
quent Accounts.
a. If it was
found that
taxpayerapplicant
has record
of
tax
liabilities,
verify if there
is a pending
application
for
compromise
settlement
or
abatement
of penalties.
If there is,
verify from
the
Collection &
Bank
Reconciliati
on System if
the amount
offered for
payment has
been
fully
paid.
b. If it was
found that
the
taxpayerapplicant
has record
with
the
Offices
under Legal
Service,
prepare
a
629
communicati
on letter to
the
concerned
Office on the
status of the
cases
reported
(Note: with
dependency on
the
availability/acces
sibility of the
system)
None
1.9. Prepare and
print the DVC
10 minutes
Revenue OfficerProcessor
None
1.10.
Forward
the DVC to the
Asst.
Division
Chief
for
validation,
review and initial
5 minutes
Revenue OfficerProcessor
None
1.11. Validate,
review and affix
initial
10 minutes
Assistant Division
Chief
None
1.12.
Forward
the DVC to the
Division Chief for
approval/signatu
re
5 minutes
Assistant Division
Chief
None
1.13.
Review/approve/
sign the DVC.
10 minutes
Division Chief
None
1.14.
Forward
the
approved/signed
DVC
to
the
Releasing
Officer
5 minutes
Division Chief
630
1.15. Affix the
documentary
stamp tax and
imprint the BIR
dry seal to the
DVC
10 minutes
Releasing Officer
2. Release the
DVC
to
the
taxpayerapplicant/repres
entative
BACK-END PROCESSING TIME
TOTAL :
15 minutes
Releasing Officer
None
2. Taxpayer claim the
DVC from theeleasing
Officer
P130
5 hour and 10 minutes
10 hours and 51 minutes
NOTES:
1. The length of time to be spent on the verification of the taxpayer’s registration details and the absence of
delinquent accounts may vary depending on the system’s availability/accessibility.
3. The total processing time indicated above is computed on a per application basis and in the assumption
that one or two taxpayers are being served at any given time. The same may be extended depending on the
volume of received applications for the day.
4. The processing of applications for DVCs are being done on a per batch basis, wherein processing of applications
received in the morning commences in the afternoon, while applications received in the afternoon are processed
in the morning of the next working day.
631
25. Processing of Request for Review of Contracts, Agreements
coming from Different Offices in the Bureau
Review of contracts involving BIR.
Office or Division:
Office of the Assistant Commissioner - Legal Service
Classification:
Highly Technical
Type of Transaction: G2G - Government to Government
Who may avail:
Any Office within the Bureau of Internal Revenue (BIR)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Copy of the Memorandum or referral Requesting BIR Office
letter requesting for review of
contract
or
agreement;
Requesting BIR Office
- Copy of the Contract/Agreements
and other documents mentioned in
the contract or agreement.
CLIENT STEPS
1. Endorse the
request for review
together with the
copy of the
contract/agreement
and necessary
documents, if any,
in support thereof.
AGENCY
ACTIONS
1. Review and
incorporate
corrections
and inputs
or
comments
by the
Assistant
Commission
er, Legal
Service.
FEES TO PROCESSING
BE PAID
TIME
May
19 days
include
documents
issued by
other
government
agencies
and
the cost or
fee will
depend on
the fees
charged by
the said
agency/ies
632
PERSON
RESPONSIBLE
Assistant
Commissioner –
Legal Service
2. Receives contract
with correction
inputs or comments
from Legal Service.
2. Endorse the
contract
together
with the
corrections
and inputs
or
comments to
the
requesting
BIR Office.
None
1 day
TOTAL :
None
20 days
633
Releasing Officer
Legal Service
26. Request for Declaration of Rightful Heirs or Beneficiaries of
Deceased BIR Employee
Preparation and drafting of memorandum declaring the rightful heirs or
beneficiaries of deceased BIR employees.
Office or Division:
Office of the Assistant Commissioner - Legal Service
Classification:
Highly Technical
Type of Transaction: G2G - Government to Government
Who may avail:
Any Office within the Bureau of Internal Revenue
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Copy of the Memorandum or referral Requesting BIR Office
letter requesting for declaration of
rightful heir or beneficiaries of
deceased BIR employee;
- Death Certificate of the deceased Philippine Statistics Authority (PSA)
BIR employee,
- Marriage Contract if applicable;
PSA
- Birth Certificate of beneficiary or PSA
other document in lieu of the birth
certificate;
Personnel Division (PD)
- Employment records .
AGENCY
FEES TO
PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Assistant
1. Endorse the request 1. Review and
May include
19 days
Commissioner,
and necessary
evaluate the
documents
Legal Service
documents, if any, in
documents
issued by
support thereof.
and draft the
other
recommend government
a-tion
agencies
and
the cost or
fee will
depend on
the fees
charged by
the said
agency/ies
Releasing Officer,
2. Receives
2. Endorse the
1 day
Legal Service
recommendation
recommend
from Legal Service
a-tion to the
requesting
BIR Office.
TOTAL :
None
20 days
634
27. Request For Legal Opinion, Clarification On Legal Issues Pending
With Different BIR Offices
Evaluation and processing of requests for legal opinions and clarifications.
Office or Division:
Legal and Legislative Division
Classification:
Highly Technical
Type of Transaction: G2G - Government to Government
Who may avail:
Any Office within the Bureau of Internal Revenue
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Memorandum
or
referral
letter BIR Office requesting for the legal opinion or
requesting for legal opinion or clarification
clarification (original / photocopy);
- Request or position paper submitted
by the taxpayer, if any (original /
photocopy); and
- Short background of the issue or topic
and the appropriate recommendation
of the requesting/indorsing office
(original / photocopy / printout)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Division Chief
1. File/endorse the 1.Assign
the None
1 day
Legal and
request together with
request and
Legislative
the
necessary
the
*May
Division
documents, if any, in
necessary
include
support thereof at the
supporting
document
Legal and Legislative
documents
s issued
Division, Bureau of
to an action by other
Internal Revenue.
officer
governme
nt
agencies
and
Assigned Action
None
1.1. Evaluate the the cost or
10 days
Officer
request,
fee
will
Legal
and
check
the depend on
Legislative
sufficiency
the
fees
Division
of
the charged
documents
by the said
submitted,
agency/ies
and
thereafter
draft
the
ruling/legal
opinion.
635
None
1.2 Review and
initial by the
Chief
and
Asst.
Division
Chief.
7 days
None
1.3 Review and
initial by the
Assistant
Commission
er,
Legal
Service.
7 days
None
1.4 Review and
initial
by
Deputy
Commission
er,
Legal
Group.
7 days
1.5 Approval and
signature by
the
Commission
er.
7 days
2.Release/
Endorse the
Ruling/Legal
Opinion to
the
requesting
BIR Office.
1 day
None
2.
Receive
Legal
Opinion/ clarification at
the
Legal
and
Legislative
Division,
Bureau of Internal
Revenue or mailed to
the client.
636
Division Asst.
Chief and Chief
Legal and
Legislative
Division
Assistant
Commissioner,
Legal Service
Deputy
Commissioner,
Legal Group
Commissioner of
Internal Revenue
Releasing Officer
Legal and
Legislative
Division
TOTAL :
None
40 days (multistage system
considering
that the
service is a
highly
technical
transaction
involving
research)6
Note: In case the application would entail the exercise of quasi-judicial function that would require
thorough evaluation and examination of facts and documentary evidence presented in relation to
applicable laws and issuances, the same may be resolved for a period of at least sixty (60) working
days based on the existing process flow.
6
Rule VII, Section 3 (c) of the Implementing Rules and Regulations of Republic Act No. 11032,
otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of
2019”:
Section 3. Action of Offices
a) xxx
b) xxx
c) In case of highly technical transactions that involve activities such as, but not limited to,
research, field trials, scientific methodology, inter-government actions, the government
agency or office may apply the multi-stage system subject to the approval of the Authority,
provided that the total processing time for all concerned agencies or offices shall not exceed
forty (40) days.
637
28. Processing Of Request For Comments, Inputs, Suggestions On
Proposed Revenue Issuances Drafted By Other BIR Offices.
Evaluation of requests for comments, inputs, suggestions on proposed revenue
issuances drafted by other BIR offices
Office or Division:
Legal and Legislative Division
Classification:
Highly Technical
Type of Transaction: G2G - Government to Government
Who may avail:
Any Office within the Bureau of Internal Revenue
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Draft revenue issuances (photocopy / BIR Office requesting comments, inputs,
printout);
suggestions on proposed revenue issuances
- The law and implementing rules and
regulations (photocopy / printout);
- if
necessary
minutes
of
the
deliberations of the approved bills to
determine the intent of the legislators
on
difficult/vague
provisions
(photocopy / printout); and
- previous revenue issuances in cases
of amendments/repeal or amplification
of
current
revenue
issuances
(photocopy
/
printout)
CLIENT STEPS
1. File/endorse the
request together with
the
necessary
documents, if any, in
support thereof at the
Legal and Legislative
Division, Bureau of
Internal Revenue.
AGENCY
ACTIONS
1.Assign
the
request
and
the necessary
supporting
documents to
an
action
officer
FEES TO
BE PAID
None
*May
include
documents
issued by
other
government
agencies
and
the cost or
fee
will
depend on
the
fees
charged by
the
said
agency/ies
638
PROCESSING
TIME
1 day
PERSON
RESPONSIBLE
Division Chief
Legal and
Legislative
Division
Assigned Action
Officer
Legal and
Legislative
Division
None
1.1 Evaluate the
request,
check
the
sufficiency of
the
documents
submitted,
and
thereafter
draft
the
comments,
inputs,
suggestions
on proposed
revenue
issuance.
10 days
None
1.2 Review and
initial by the
Chief
and
Asst. Division
Chief.
7 days
None
1.3 Review and
initial
by
Assistant
Commissioner,
Legal Service.
7 days
None
1.4 Review and
initial
by
Deputy
Commissioner,
Legal Group.
7 days
Deputy
Commissioner,
Legal Group
None
1.5
Approval
and signature
by
the
Commissioner.
7 days
Commissioner of
Internal Revenue
639
Division Asst.
Chief and Chief
Legal and
Legislative
Division
Assistant
Commissioner,
Legal Service
2. Receive comment at 2.
Release/
the
Legal
and
Endorse the
Legislative Division,
comments,
Bureau of Internal
inputs,
Revenue or mailed
suggestions
to the client.
to
the
requesting
BIR Office.
TOTAL:
1 day
None
Releasing Officer
Legal and
Legislative
Division
40 days (multistage system
considering
that the
service is a
highly
technical
transaction
involving
research)7
Note: In case the application would entail the exercise of quasi-judicial function that would require
thorough evaluation and examination of facts and documentary evidence presented in relation to
applicable laws and issuances, the same may be resolved for a period of at least sixty (60) working
days based on the existing process flow.
7
Rule VII, Section 3 (c) of the Implementing Rules and Regulations of Republic Act No. 11032,
otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of
2019”:
Section 3. Action of Offices
d) xxx
e) xxx
f) In case of highly technical transactions that involve activities such as, but not limited to,
research, field trials, scientific methodology, inter-government actions, the government
agency or office may apply the multi-stage system subject to the approval of the Authority,
provided that the total processing time for all concerned agencies or offices shall not exceed
forty (40) days.
640
29. Drafting Of Revenue Issuances
Preparation and drafting of revenue issuances
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Legal and Legislative Division
Highly Technical
G2G - Government to Government
By mandate of the law, or by request of government agencies,
taxpayers and offices within the Bureau of Internal Revenue
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Law and implementing rules and Government agency, taxpayer or the BIR office
regulations (photocopy / printout); which is requesting for the drafting of the
revenue issuance
- if necessary, minutes of the
deliberations of the approved bills to
determine the intent of the legislators
on
difficult/vague
provisions
(photocopy
/
printout);
and
-
previous revenue issuances in cases
of amendments/repeal or amplification
of
current
revenue
issuances
(photocopy
/
printout)
CLIENT STEPS
1. File/endorse the
request together with
the
necessary
documents, if any, in
support thereof at the
Legal and Legislative
Division, Bureau of
Internal Revenue.
AGENCY
ACTIONS
1.Assign
the
request
and
the necessary
supporting
documents to
an
action
officer
FEES TO
BE PAID
None
*May
include
documents
issued by
other
government
agencies
and
the cost or
fee
will
depend on
the
fees
charged by
the
said
agency/ies
641
PROCESSING
TIME
1 day
PERSON
RESPONSIBLE
Division Chief
Legal and
Legislative
Division
None
1.1 Evaluate the
request, check
the sufficiency
of
the
documents
submitted and,
thereafter,
draft
the
revenue
issuance.
10 days
Assigned Action
Officer
Legal and
Legislative
Division
None
1.2 Review and
initial by the
Chief and Asst.
Division Chief.
7 days
Division Asst.
Chief and Chief
Legal and
Legislative
Division
None
1.3 Review and
initial by the
Assistant
Commissioner,
Legal Service.
7 days
None
1.4 Review and
initial
by
Deputy
Commissioner,
Legal Group.
7 days
Deputy
Commissioner,
Legal Group
None
1.5
Approval
and signature
by
the
Commissioner.
7 days
Commissioner of
Internal Revenue
2. Receive issuance at 2.
Release/
the
Legal
and
Endorse
the
Legislative
Division,
Revenue
Bureau of Internal
Issuance
to
Revenue or mailed to
Secretary
of
the client.
Finance
for
approval,
in
case
of
Revenue
Regulations, or
to the Records
Division
and
Internal
1 day
642
Assistant
Commissioner,
Legal Service
Releasing Officer
Legal and
Legislative
Division
Communicatio
ns Division for
recording and
publication, for
other revenue
issuances.
TOTAL :
None
40 days (multistage system
considering
that the
service is a
highly
technical
transaction
involving
research)8
Note: In case the application would entail the exercise of quasi-judicial function that would
require thorough evaluation and examination of facts and documentary evidence presented in
relation to applicable laws and issuances, the same may be resolved for a period of at least
sixty (60) working days based on the existing process flow.
8
Rule VII, Section 3 (c) of the Implementing Rules and Regulations of Republic Act No. 11032,
otherwise known as the “Ease of Doing Business and Efficient Government Service Delivery Act of
2019”:
Section 3. Action of Offices
g) xxx
h) xxx
i) In case of highly technical transactions that involve activities such as, but not limited to,
research, field trials, scientific methodology, inter-government actions, the government
agency or office may apply the multi-stage system subject to the approval of the Authority,
provided that the total processing time for all concerned agencies or offices shall not exceed
forty (40) days.
643
30. Processing of Request for Data.
Processing of requests for data and information.
Office or Division:
Legal and Legislative Division
Classification:
Complex
Type of Transaction: G2G - Government to Government
Who may avail:
Any Office within the Bureau of Internal Revenue
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
- Memorandum or Letter Request for BIR Office requesting data
Data (photocopy / printout); and
- Matrix/Template/Manner
of
Presentation of the requested data
(original / photocopy / printout)
CLIENT STEPS
1. File/endorse the
request together with
the
necessary
documents, if any, in
support thereof at the
Legal and Legislative
Division, Bureau of
Internal.
None
AGENCY
ACTIONS
1.Assign
the
request
and
the necessary
supporting
documents to
an
action
officer
FEES TO
BE PAID
None
PROCESSING
TIME
1 day
*May
include
documents
issued by
other
government
agencies
and
the cost or
fee
will
depend on
the
fees
charged by
the
said
agency/ies
1.1 Evaluate the
request, check
the sufficiency
of
the
documents
submitted, and
thereafter
prepare
the
requested
data.
644
1 day
PERSON
RESPONSIBLE
Division Chief
Legal and
Legislative
Division
Assigned Action
Officer
Legal and
Legislative
Division
None
1.2 Review and
initial by
the Chief and
Asst. Division
Chief
1 day
None
1.3 Review and
initial
by
Assistant
Commissioner
,
Legal
Service.
1 day
None
1.4 Review and
initial
by
Deputy
Commissioner
, Legal Group.
1 day
None
1.5
Approval
and signature
by
the
Commissioner
of
Internal
Revenue.
1 day
2. Receive the data at 2.
Release
the
Legal
and
/Endorse the
Legislative
Division,
data to the
Bureau of Internal
requesting BIR
Revenue or mailed to
Office.
the client.
TOTAL :
1 day
645
None
7 days
Division Asst.
Chief and Chief
Legal and
Legislative
Division
Assistant
Commissioner
Legal Service
Deputy
Commissioner,
Legal Group
Commissioner of
Internal Revenue
Releasing Officer
Legal and
Legislative
Division
31. Processing of Certification on the Status of Cases Pending Legal
or Judicial Resolution
Preparation of certificate on the existence and status of cases of taxpayers pending
within the Appellate Division.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
CLIENT STEPS
1. Concerned Office of
the BIR files a
request for
certification on
status of cases
pending legal or
judicial resolution.
Appellate Division (AP)
Simple
G2G - Government to Government
Offices that needs to verify whether a certain taxpayer has a
pending case in the Appellate Division for legal or judicial
resolution.
AGENCY
FEES TO PROCESSING
PERSON
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk,
1. Receive
None
25 minutes
Appellate
Division
request of
(AP)
concerned
office for
certification on
status of
cases pending
legal or
judicial
resolution.
None
1.1 Log request
for
certification.
None
30 minutes
Receiving Clerk,
AP
None
1.2 Verify
assigned
Case Officer
in the
inventory of
cases.
None
4 hours and 20
minutes
Staff,
AP
None
1.3 Forward to
assigned
Case Officer
for details
and status of
concerned
case.
None
45 minutes
Staff,
AP
646
None
1.4 Accomplish
the details of
the case and
current
status.
None
8 hours
Case OfficerRevenue
Attorney,
AP
None
1.5 Forward to
Division
Chief for
review and
signature.
None
30 minutes
Case OfficerRevenue
Attorney,
AP
None
1.6 Review and
sign the
accomplishe
d
certification.
None
8 hours
Division Chief,
AP
None
1.7 Forward to
Releasing
Clerk for
transmittal to
requesting
office.
None
30 minutes
Division Chief,
AP
2. Concerned
personnel of the
requesting office
receives certificate.
2. Record and
transmit duly
accomplished
certificate to
requesting
office.
TOTAL :
None
1 hour
Releasing Clerk,
AP
None
24 hours
647
32. Issuance of Certificate of No Pending Administrative Case
Documentary Clearance for Employees with No Pending Administrative Cases.
Office or Division:
Internal Investigation Division (IID), Internal Affairs Service (IAS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
Bureau of Internal Revenue National and Regional Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Request for Certificate of No Pending
Requesting Party
Administrative Case.
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Records Officer,
1. Files request for
1. Verify from
None
5 mins
Internal
Certificate of No
the master list
Investigation
Pending
of
Division (IID)
Administrative Case.
officials/empl
oyees with
pending
administrative
case.
None
1.1 If an
employee
has pending
administrati
ve case,
refer the
request to
Personnel
Adjudication
Division.
None
None
1.2 Prepare the
Certificate
with No
Pending
Administrati
ve Case.
None
648
5 mins
Records Officer,
IID
None
1.3 Sign
Certificate
with No
Pending
Administrati
ve Case.
2. Receives Certificate. 2. Release
Certificate.
None
None
TOTAL :
649
None
3 mins
Division Chief,
IID
2 mins
Releasing Officer,
IID
15 mins
33. Issuance of Certificate of With Pending Administrative Case
Documentary Clearance for Employees with Pending Administrative Cases.
Office or Division:
Personnel Adjudication Division (PAD), Internal Affairs Service
(IAS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
Bureau of Internal Revenue National and Regional Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
Request for Certificate of With Pending
Requesting Party
Administrative Case.
CLIENT STEPS
1. Files request for
Certificate of With
Pending
Administrative Case
None
AGENCY
ACTIONS
1. Verify from the
master list of
officials/employ
ees with
pending
administrative
case.
If an employee
has no pending
administrative
case, refer the
request to
Internal
Investigations
Division.
1.1 Prepare the
Certificate
with Pending
Administrativ
e Case.
FEES TO
BE PAID
None
PROCESSING
TIME
5 mins
PERSON
RESPONSIBLE
Records Officer,
Personnel
Adjudication
Division (PAD)
None
5 mins
Records Officer,
PAD
None
1.2 Sign
Certificate
with Pending
Administrativ
e Case.
None
3 mins
Division Chief,
PAD
2. Receives Certificate
2. Release
Certificate.
TOTAL :
None
2 mins
Releasing Officer,
PAD
None
15 mins
650
34. Verification of Records
To know the status of certain tax case pending with the DOJ/Prosecutor’s
Office/Courts or those tax cases subject of final and executory judgment by the courts.
Office or Division:
Prosecution Division, Enforcement Advocacy Service (EAS)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
Chief of the requesting Division/Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Memorandum Request for the status of Requesting Office/Division
the tax cases pending before the
Prosecution Division (1 Original copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit
1. Receive and
None
5 minutes
Officer,
Memorandum
log the
Prosecution
Request
Memorandum
Division
request from
the concerned
Office/Division
Administrative
None
1.1 Transmit to
None
10 minutes
Officer,
Division
Prosecution
Chief for
Division
assignment
of the
request
Division Chief,
None
1.2 Assign to
None
10 minutes
Prosecution
Action
Division
Officer for
verification
Action Officer,
None
1.3 Check and
None
1 hour
Prosecution
verify the
Division
case in the
case docket
list
 If the case is
not in the list,
the Action
Officer shall
prepare the
Memorandum
reply
651
None
None
2. Receive the
Memorandum
Reply
 If the case is
in the list, the
Action Officer
shall verify
the case
status from
the handling
lawyer
1.4 Prepare the None
Memorandu
m reply and
transmit the
same to the
Division
Chief for
review.
1.5 Approve and None
sign
Memorandu
m reply.
2. Release of the None
Memorandum
reply on the
Request for
Status of a
Case
TOTAL :
None
652
30 minutes
Action Officer,
Prosecution
Division
1 hour
Division Chief,
Prosecution
Division
5 minutes
Administrative
Officer,
Prosecution
Division
3 hours
35. Processing of Issuance of Certification on the Details of
Cases Pending Legal or Judicial Resolution in compliance with
RMO No. 29-2014, as amended by RMO No. 42-2018.
The Certification issued to the requesting Office concern, and it is valid for only one
(1) month.
Litigation Division (LD), Enforcement and Advocacy Service
(EAS)
Classification:
Simple
Type of Transaction: G2G – Government to Government
Divisions under LTS and other Division that concern in the
Who may avail:
processing and approval of taxpayer’s application for
administrative claim for refund
Checklist of Requirements
Where to Secure
- Annex B- Request Letter for Certification Requesting Division/Office
on the Status of Cases pending Legal or
Judicial Resolution (one original copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit Letter
1. Receive
None
2 Minutes
Assistant,
Request for
Application
Litigation Division
Certification on the
letter request
Status of Cases
(Annex B) from
pending Legal or
concern Office.
Judicial Resolution
to Litigation
Division
Office or Division:
None
1.1 Log Application
None
5 Minutes
Administrative
Assistant,
Litigation Division
None
1.2 Transmit to
Division Chief
for assign-ment.
None
5 Minutes
Administrative
Assistant,
Litigation Division
None
1.3 Assign to
Action officer for
verification and
validation.
None
5 Minutes
Division Chief,
Litigation Division
None
1.4 Verify and
validate case
inventory listing.
None
30 Minutes
Legal Assistant,
Litigation Division
653
None
1.5 Transmit to
Handling Lawyer
for review and
initial.
None
30 Minutes
Legal Assistant,
Litigation Division
None
1.6 Transmit to the
Assistant Chief
for review and
initial.
None
30 Minutes
Revenue
Attorney,
Litigation Division
None
1.7 Approve
Certification.
None
10 Minutes
Division Chief,
Litigation Division
2. Receive
Certification.
2. Release of
Certification on
the Status of
Cases pending
legal or Judicial
Resolution to
Divisions under
LTS and other
Division that
concern in the
processing and
approval of
taxpayer’s
application for
administrative
claim for refund.
None
3 Minutes
Administrative
Assistant,
Litigation Division
None
2 hours
TOTAL
654
36. Processing of Request for System Access
System access is requested by authorized personnel who need to access application
systems with corresponding privileges as provided in the Security Access Matrix of
each application in accordance with their role.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Data Warehousing and Systems Operations Division (DWSOD),
Information Systems Development and Operations Service
(ISDOS)
Simple
G2G – Government to Government (employee or official)
BIR employee requiring access to specific system/s based on the
said employee role
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Form 0044 - Request For System
Security Management Division (SMD) – For
Access/ Access Revocation.
National Office (NO) personnel
(1 Original Copy)
Revenue Data Center (RDC) Service Desk Agents
for offices under each RDC jurisdiction
2. Acceptable Use Policy (UAP).
Security Management Division (SMD) – For NO
(1 Original Copy)
personnel
Revenue Data Center (RDC) Service Desk Agents
for offices under each RDC jurisdiction
3. Certificate of Information Security
Training Delivery Division (TDD) provided
Awareness Briefing (ISAB).
certificate after completion of ISAB training
(1 Photocopy)
4. Certificate of System Training;
Certificate from (TDD) provided or TDD authorized
(1 Photocopy)
training conduct;
OR
OR
Justification Letter signed by Head of Head of Office of requester
Office with VALID reason why
requested access should be granted.
(1 Original Copy)
AGENCY
FEES TO PROCESSING
CLIENT STEPS
ACTIONS
BE PAID
TIME
1. Submit
1. Receive
None
5 minutes
accomplished BIR
access
Form 0044,
request
together with the
form, check
required complete
completene
documentary
ss of
requirements
information
and
supporting
655
PERSON
RESPONSIBLE
Quality Analyst,
SMD
(For NO Requestor)
Helpdesk Analyst,
RDC
(For offices outside
NO)
documents;
and sign
the request
form
None
None
None
Section Chief,
Access Control
Section
SMD
1.1 Prepare
None
Access
Request
Summary
(ARS) and
endorse
ARS
together
with the
signed
access
request
form to
SMD.
1.2 Receive
None
ARS and
access
request
form from
RDC;
verify
roles and
active
access
and sign
access
request
form.
10 minutes
10 minutes
Quality Analyst
SMD
1.3 Prepare
and
endorse
ARS
together
with the
signed
access
request
form to
DWSOD.
5 minutes
Section Chief,
Access Control
Section
SMD
None
656
Helpdesk Analyst,
RDC
None
1.4
None
5 minutes
System Administrator,
DWSOD
5 minutes
System Administrator,
DWSOD
Implement
access
request
2. Receive log-in and
password thru email
2. Email logNone
in and
password
to
requester.
TOTAL :
None
657
40 minutes
37. Processing of Certificate with No Active System Account
(for Retirees)
Mandatory retirees are processing clearance from different offices and the Certificate
of No Active System Account is issued to the retiree to ensure that all of the retiree’s
systems account are revoked.
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Data Warehousing and Systems Operations Division (DWSOD),
Information Systems Development and Operations Service (ISDOS)
Simple
G2G – Government to Government (employee or official)
None
1.1 Forward
BIR employee processing Clearance due to mandatory retirement
THRU Personnel Division
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. List of mandatory retiring
Personnel Division
personnel with retirement effectivity
date. (1 Original Copy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Quality Analyst,
1. Transmit List
None
10 minutes
1. Receive List
SMD
of Mandatory
of mandatory
retirees with
retirees from
retirement
Personnel
effectivity
Division with
dates.
retirement
date
None
10 minutes
Quality Analyst,
SMD
None
1 hour
Quality Analyst,
SMD
copy of list of
retirees to
NMTSD
None
1.2 Identify and
prepare
report on
retirees’
active
accounts,
and endorse
to DWSOD
together with
the list of
retirees
658
None
1.3 Receive the
retirees list
from SMD
None
10 minutes
Office Automation Staff,
NMTSD
None
1.4 Revoke
office
automation
systems
account of
retiree on
effectivity
date of
retirement
None
1 hour
Office Automation Staff,
NMTSD
None
1.5 Prepare the
Certificate of
No Active
Systems
Account
None
30 minutes
Office Automation Staff,
NMTSD
None
1.6 Review and
sign
Certificate of
No Active
Systems
Account
None
15 minutes
Division Chief,
NMTSD
1.7 Forward to
DWSOD
None
5 minutes
Releasing Clerk,
NMTSD
1.8 Receive
report on
retirees’
active
accounts,
and the list of
retirees from
SMD
None
10 minutes
System Administrator,
DWSOD
1.9 Revoke all
active
systems
accounts of
retiree on
effectivity
date of
retirement
None
2 hours and 30
minutes
System Administrator,
DWSOD
None
None
None
659
None
1.10 Receive
the NMTSD
signed
Certificate;
and counter
sign the
Certificate
None
10 minutes
Receiving Clerk,
DWSOD
None
1.11 Countersign the
NMTSD
signed
Certificate
None
10 minutes
Division Chief,
DWSOD
2. Release the
Certificate of No
Active System
Accounts to
Personnel
Division
None
5 minutes
System Administrator,
DWSOD
TOTAL :
None
6 hours and
25 minutes
2. Receive
Certificate of No
Active System
Accounts
660
38. Processing of the Request for Certificate of Employment
(COE) for Active Employees
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for COE of the BIR employees assigned in the
Regional and District Offices for different purposes such as medical and hospital,
visa application, retirement, bank loan, housing loan, school requirement or for
whatever legal purpose it may serve the employee.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
-Active Bureau of Internal Revenue employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 copy).
Administrative and Human Resource and
Management Division (AHRMD)
2. Photocopy of the ID of the requesting
BIR employee (1 copy).
Provided by the requesting BIR employee
3. Photocopy of the latest payslip of the
requesting BIR employee
(1 copy).
Provided by the requesting BIR employee
4. Photocopy of 2 government issued IDs Provided by the requesting BIR
of the authorized representative/s (1
employee/representative
copy)
Note: Authorization is included in the
Request form.
CLIENT STEPS
1.Submit to the
AHRMD the duly
accomplished request
form and complete
required attachments.
AGENCY
ACTIONS
1. Receive,
validate and
record Request
for COE
in the database.
FEES TO
BE PAID
None
661
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer,
AHRMD
None
1.1 Evaluate and
validate
required
information to
process COE
None
None
1.2 For medical
and hospital
purposes
None
(Individual
requests:
30 minutes)
(Group or
multiple
requests:
1 day)
Personnel Officer,
(Human Resource
Management Section
(HRMS))
AHRMD
None
1.3 For other
purposes
such as visa
application,
retirement,
bank loan,
housing loan,
school
requirement
or for
whatever
legal purpose
None
(Individual
requests:
1 hour)
(Group or
multiple
requests:
1 day)
Personnel Officer,
(HRMS)
AHRMD
None
1.4 Encode,
generate and
affix initial on
COE
None
30 minutes
Personnel Officer,
(HRMS)
AHRMD
None
1.5 Review and
affix initial
None
30 minutes
Section Chief,
(HRMS)
AHRMD
None
1.6 Approve and
sign COE
None
30 minutes
Division Chief/
Asst Chief
AHRMD
None
1.7 Record
approved
COE
None
10 minutes
Section Chief,
(HRMS)
AHRMD
662
7. Receive signed COE 2. Release signed
COE
None
TOTAL:
For Medical and Hospital purposes
10 minutes
None
-individual
2 hours and 25
minutes
-group or multiple requests
1 day 1 hour
and 55
minutes
For other purposes
-individual
2 hours and 55
minutes
-group or multiple requests
1 day 1 hour
and 55
minutes
663
Releasing Officer
AHRMD
39. Processing of the Request for Certificate of Employment (COE) for
Active Employees
The Information and Records Section (IRS) of the Personnel Division (PD) processes the
request for COE of the Bureau of Internal Revenue (BIR) employees assigned in the
National Office for different purposes such as medical and hospital, visa application,
retirement, bank loan, housing loan, school requirement or for whatever legal purpose it
may serve the employee.
Office or Division:
Personnel Division (PD),
Human Resource Development Service (HRDS)
Classification:
Simple
Type of
Transaction:
G2G - Government to Government
Who may avail:
-Active BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 copy)
Personnel Division
2. Photocopy of the ID of the requesting
BIR employee
(1 copy)
Provided by the requesting BIR employee
3. Photocopy of the latest payslip of the
requesting BIR employee
(1 copy)
Provided by the requesting BIR employee
4. Photocopy of 2 government issued IDs
of the authorized representative/s
(1 copy)
Provided by the requesting BIR
employee/representative
Note: Authorization is included in the
Request form
664
AGENCY
ACTIONS
CLIENT STEPS
1.Submit to the
1. Receive,
Personnel Division the validate and record
duly accomplished
Request for COE
request form and
in the database.
complete required
attachments.
FEES TO
BE PAID
None
PROCESSING
PERSON
TIME
RESPONSIBLE
Receiving
5 minutes
Officer,
Personnel
Division (PD)
Personnel
Officer,
(IRS)
PD
None
1.1 Evaluate and
validate required
information to
process COE
None
None
1.2 For medical
and hospital
purposes
None
(Individual
requests:
30 minutes)
(Group or
multiple
requests:
1 day)
Personnel
Officer,
(IRS)
PD
None
1.3 For other
purposes such as
visa application,
retirement, bank
loan, housing loan,
school requirement
or for whatever
legal purpose
None
(Individual
requests:
1 hour)
(Group or
multiple
requests:
1 day)
Personnel
Officer,
(IRS)
PD
None
1.4 Encode,
generate and affix
initial on COE
None
30 minutes
Personnel
Officer,
(IRS)
PD
None
1.5 Review and
affix initial
None
30 minutes
Section Chief,
(IRS)
PD
None
1.6 Approve and
sign COE
None
30 minutes
Division Chief/
Asst Chief
PD
None
1.7 Record
approved COE
None
10 minutes
665
Section Chief,
(IRS)
PD
2. Receive signed
COE
2. Release signed
COE
TOTAL:
For Medical and Hospital purposes
-individual
None
10 minutes
None
2 hours and 25
minutes
-group or multiple requests
1 day 1 hour
and 55minutes
For other purposes
-individual
2 hours and 55
minutes
-group or multiple requests
1 day 1 hour
and 55 minutes
666
Section Chief,
(IRS)
PD
40. Indorsement of Landbank of the Philippines (LBP) E-Card Data
Capture Form (EDCF) for General Office Payroll
The LBP-EDCF is one of the required document for new employees to be included in
the General Office Payroll. Other employees may request for a new E-Card due to
promotion, lost, change of name/PIN, captured in the machine or damaged E-Card.
Office or Division:
Administrative and Human Resource Management Division
(AHRMD)
Classification:
Simple
Type of Transaction: G2G - Government-to-Government
Who may avail:
All BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1 Original Copy of LBP E-Card Data
Capture Form
AHRMD
1 Original Copy of ATM Card
Request/Update Form
AHRMD
1 Original Copy of Letter to LBP
(Indorsement & Authority to Release)
AHRMD
1 Photocopy of Appointment – if newly
hired and promoted employees
Employee’s copy
1 Original Copy of Notarized Affidavit of
Loss – if lost/stolen BIR E-card
Provided by the employee from a notary public
1 Certified True Copy of Marriage
Contract/Birth Certificate – if change of
name
Philippine Statistics Authority (PSA)
1 Photocopy of Court Decisions – if
change of name
Philippine Courts
CLIENT STEPS
1. Secure
checklist from HR
Section
AGENCY
ACTIONS
1.Issue
Checklist to
employee
concerned
FEES TO
BE PAID
None
PROCESSING
PERSON
TIME
RESPONSIBLE
Administrative
10 minutes
Officer
HR Section,
AHRMD
667
2. Submit LBP E-Card 2. Receive and
Data Capture Form and check the
ATM Card
completeness of
Request/Update Form the documents
with
submitted.
complete attachments:
None
2.1 Appointment (new/ 2.1 If complete:
promotion)
receive, record
and indicate
date of release
in employee’s
checklist copy
None
2.2 Affidavit of
loss (lost/stolen)
None
2.2 If
incomplete:
mark additional
required
documents for
completion and
return
documents to
employee for
compliance
2.3 Marriage Contract, 2.3 None
Birth Certificate
(change of name)
2.4 Court Decisions
(change of name)
10 minutes
Administrative
Officer
HR Section,
AHRMD
30 minutes
Administrative
Officer
HR Section,
AHRMD
None
2.4 None
None
3. None
3. Prepare the
following:
3.1 None
3.1 Indorsement
Letter to LBP
None
3.2 None
3.2 Authority to
Release E-Card
None
668
10 minutes
Administrative
Officer
HR Section,
AHRMD
30 minutes
Section Chief
HR Section
AHRMD
Division Chief/
Asst. Division
Chief
AHRMD
4. None
4. Affix initial and
forward the
following
documents for
initial and
signature to the
Chief, Payroll
Section:
None
4.1 None
4.1 Indorsement
Letter
None
4.2 None
4.2 Authority to
Release E-Card
None
4.3 None
4.3 E-Card Data
Capture Form
None
4.4 None
4.4 E-Card
Validation Form
5.Sign all the
documents
None
6. Approve and
sign
the Indorsement
Letter and
Authority to
Release E-Card
7. Return all the
signed
documents to the
Payroll Processor
8. Release the
Indorsement
Letter, Authority
to Release,
EDCF/ATM
Card Request
Form/Validation
Form to the
employee
None
1 hour
None
10 minutes
Secretary of the
Chief/
Asst. Chief
AHRMD
None
10 minutes
Administrative
Officer
HR Section,
AHRMD
10 minutes
Employee
concerned
5. None
6. None
7. None
8. Receive the
signed Indorsement
Letter, Authority to
669
Release E-Card,
EDCF/ATM Card
Request
Form/Validation
Form
9. Submit to LBPEast Avenue all the
required documents.
(Upon receipt of the
BIR E-Card from
LBP, the employee
must submit a
photocopy {back to
back} to the Chief,
Personnel Division,
Attention: The Chief,
Payroll Section for
encoding in the
General Office
Payroll)
9. None
P100.00
(initial
deposit only
for new
employee)
1 day
P250.00 (for
the
replacement
of E-card)
TOTAL:
None
670
1 day and 3
hours
Employee
concerned
41. Indorsement of Landbank of the Philippines (LBP) E-Card Data
Capture Form (EDCF) for General Office Payroll
The LBP-EDCF is one of the required document for new employees to be included in the
General Office Payroll. Other employees may request for a new E-Card due to promotion,
lost, change of name/PIN, captured in the machine or damaged E-Card.
Office or Division:
Personnel Division (PD) –
Payroll Section for National Office employees
Classification:
Simple
Type of
Transaction:
G2G - Government-to-Government
Who may avail:
All BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1 Original Copy of LBP E-Card Data
Capture Form.
Personnel Division-Payroll Section
1 Original Copy of ATM Card
Request/Update Form.
Personnel Division-Payroll Section
1 Original Copy of Letter to LBP
(Indorsement & Authority to Release).
Personnel Division-Payroll Section
1 Photocopy of Appointment – if newly
hired and promoted employees.
Employee’s copy
1 Original Copy of Notarized Affidavit of
Loss – if lost/stolen BIR E-card.
Provided by the employee from a notary public
1 Certified True Copy of Marriage
Contract/Birth Certificate – if change of
name.
Philippine Statistics Authority (PSA)
1 Photocopy of Court Decisions – if
change of name.
Philippine Courts
671
CLIENT STEPS
1. Secure checklist
from Payroll Section
2. Submit LBP E-Card
Data Capture Form
and ATM Card
Request/Update
Form with complete
attachments:
AGENCY
FEES TO
ACTIONS
BE PAID
1. Issue Checklist
None
to employee
concerned
2. Receive and
check the
completeness of
the documents
submitted
None
2.1 Appointment (new/ 2.1 If complete:
promotion)
receive, record
and indicate date
of release in
employee’s
checklist copy
None
2.2 Affidavit of loss
(lost/stolen)
None
2.2 If incomplete:
mark additional
required
documents for
completion and
return documents
to
employee for
compliance
2.3 Marriage Contract, 2.3 None
Birth Certificate
(change of name)
None
2.4 None
None
2.4 Court Decisions
(change of name)
672
PROCESSING
PERSON
TIME
RESPONSIBLE
Administrative
10 minutes
Officer
Payroll Section,
Personnel
Division (PD)
10 minutes
Administrative
Officer
Payroll Section,
PD
30 minutes
Administrative
Officer
Payroll Section,
PD
10 minutes
Administrative
Officer
Payroll Section,
PD
None
30 minutes
None
1 hour
Section Chief
Payroll Section
PD
Division Chief/
Asst. Division
Chief
PD
None
10 minutes
Secretary of
the Chief/
Asst. Chief
PD
None
10 minutes
Administrative
Officer
3. None
3. Prepare the
following:
3.1 None
3.1 Indorsement
Letter to LBP
None
3.2 Authority to
Release E-Card
4. Affix initial
and forward the
following
documents for
initial and
signature to the
Chief, Payroll
Section:
None
4.1
Indorsement
Letter
None
3.2 None
4. None
4.1 None
None
4.2 None
None
4.2 Authority to
Release E-Card
4.3 None
4.4 None
5. None
6. None
7. None
8. None
None
4.3 E-Card
Data Capture
Form
None
4.4 E-Card
Validation Form
5.Sign all the
documents
6. Approve and
sign
the Indorsement
Letter and
Authority
to Release ECard
7. Return all the
signed
documents to the
Payroll Processor
8. Release the
Indorsement
673
9. Receive the signed
Indorsement Letter,
Authority to Release
E-Card, EDCF/ATM
Card Request
Form/Validation Form
10. Submit to LBPEast Avenue all the
required documents.
(Upon receipt of the
BIR E-Card from
LBP, the employee
must submit a
photocopy {back to
back} to the Chief,
Personnel Division, /
AHRMD Attention:
The Chief, Payroll
Section for encoding
in the General Office
Payroll)
Payroll Section,
PD
Letter, Authority
to Release,
EDCF/ATM
Card Request
Form/Validation
Form to the
employee
9. None
10. None
P100.00
(initial
deposit only
for new
employee)
10 minutes
Employee
concerned
1 day
Employee
concerned
P250.00 (for
the
replacement
of E-card)
TOTAL:
None
674
1 day
and 3 hours
42. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program applications
that may be requested by officials and employees of the Bureau of Internal RevenueNational Office to support their professional/career growth in the BIR.
Office or Division:
Human Resource Development Service (HRDS)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
None
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Admin Officer1. TMD releases the
1. Receive
None
HRDS
following documents
documents
to HRDS for review
prepared by
and initial.
TMD.
None
1.1 Review and
affix initials to
Notice of
Meeting.
None
1 day
HREA, ACIR,
HRDS
None
1.2 Review and
affix initials to
Detailed
Evaluation
Report on the
successful
applicant/s and
memorandum to
all applicant/s
who are not
approved or
selected.
None
1 day
HREA, ACIR,
HRDS
675
None
1.3 Review and
sign the
memorandum to
the applicant on
the submission
of posttraining/event
report.
None
1 day
TOTAL :
None
3 days
676
HREA, ACIR,
HRDS
43. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of Internal
Revenue-National Office to support their professional/career growth in the BIR.
Office or Division:
Resource Management Group (RMG)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
None
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Admin Officer1. TMD releases the
1. Receive
None
RMG
following documents
documents
to RMG for review,
reviewed and
initial and signature.
initialed by
HRDS
.
DCIR, RMG
None
1.1
Review
None
1 day
and sign the
Notice of
Meeting.
None
1.2
Review
and sign the
Detailed
Evaluation
Report on the
successful
applicant/s
and
memorandum
to all
applicant/s
who are not
approved or
selected.
TOTAL :
677
None
1 day
None
2 days
DCIR, RMG
44. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of Internal
Revenue-National Office to support their professional/career growth in the BIR.
Office or Division:
Personnel Development Committee (PDC)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST REQUIREMENTS
WHERE TO SECURE
None
None
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Personnel
1. TMD prepares
1. Deliberate en
None
2 hours
Development
attendance sheet
banc on the
Committee
(PDC)
and call up the
applicants'
Members
members of the
qualifications.
Personnel
Development
Committee for the
scheduled
deliberation.
None
1.1 Choose the
most qualified
who may
participate in
the local
learning and
development
programs
including
scholarships
None
TOTAL :
None
678
2 hours
45. Processing of the Request for Service Record (SR) for Active
Employees
The Administrative and Human Resource and Management Division (AHRMD) of the
Regional Office processes the request for SR of the Bureau of Internal Revenue (BIR)
employee assigned in the Regional District Offices for different purposes such as visa
application, retirement, bank loan, housing loan, school requirement, training or for
whatever
legal
purpose
it
may
serve
the
client.
Office or Division:
Administrative and Human Resource and Management Division
(AHRMD)
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
-Active BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 copy).
Administrative and Human Resource and
Management Division (AHRMD)
2. Photocopy of the ID of the requesting
BIR employee (1 copy).
Provided by the requesting BIR employee
3. Photocopy of the latest payslip of the
requesting BIR employee (1 copy).
Provided by the requesting BIR employee
4. Photocopy of 2 government issued IDs
of the authorized representative/s (1
copy).
Provided by the requesting BIR
employee/representative
Note: Authorization is included in the
Request form.
CLIENT STEPS
AGENCY
ACTIONS
1.Submit to the
1. Receive,
AHRMD the duly
validate and record
accomplished request Request for COE
form and complete
in the database.
required attachments.
679
FEES TO
BE PAID
None
PROCESSING
TIME
5 minutes
PERSON
RESPONSIBLE
Receiving Officer,
(AHRMD)
1 day
Personnel Officer,
(Human Resource
Management
Section
(HRMS))
AHRMD
1.2. Encode,
generate and
affix initial on
SR
30 minutes
Personnel Officer,
(HRMS)
AHRMD
None
1.3. Review and
affix initial
30 minutes
Section Chief
(HRMS)
AHRMD
None
1.4. Approve and
sign SR
30 minutes
Division Chief/
Asst. Chief
AHRMD
None
1.5. Record
Approved SR
10 minutes
Section Chief
(HRMS)
AHRMD
2.
10 minutes
Releasing Officer
AHRMD
None
1.1. Evaluate and
validate
required
information to
process SR
None
2. Receive signed
SR
None
Release
signed SR
TOTAL:
680
None
1 day,
1 hour
and 55
minutes
46. Processing of the Request for Service Record (SR) for Active
Employees
The Information and Records Section (IRS) of the Personnel Division (PD) process the
request for SR of the Bureau of Internal Revenue (BIR) employee for different purposes
such as visa application, retirement, bank loan, housing loan, school requirement, training
or for whatever legal purpose it may serve the client.
Office or Division:
Personnel Division, Human Resource Development Service
(HRDS)
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
-Active BIR employees
-Authorized representative/s of the BIR employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Completely filled-out request form
(1 copy).
2. Photocopy of the ID of the requesting
BIR employee (1 copy).
Personnel Division
3. Photocopy of the latest payslip of the
requesting BIR employee (1 copy).
4. Photocopy of 2 government issued IDs
of the authorized representative/s (1
copy).
Note: Authorization is included in the
Request form.
Provided by the requesting BIR employee
CLIENT STEPS
1.Submit to the
Personnel Division
the duly
accomplished
request form and
complete required
attachments.
None
Provided by the requesting BIR employee
Provided by the requesting BIR
employee/representative
AGENCY
ACTIONS
1. Receive,
validate and
record Request
for SR in the
database.
FEES TO
BE PAID
None
1.1 Evaluate and
validate
None
681
PROCESSING
PERSON
TIME
RESPONSIBLE
Receiving Officer,
5 minutes
Personnel Division
(PD)
1 day
Personnel Officer,
(IRS)
PD
required
information to
process SR
None
1.2 Encode,
generate and
affix initial on
SR
Personnel Officer,
(IRS)
PD
None
30 minutes
None
1.3 Review and
affix initial
None
30 minutes
Section Chief,
(IRS)
PD
None
1.4 Approve and
sign SR
None
30 minutes
Division Chief/
Asst. Chief
PD
None
10 minutes
None
10 minutes
None
1 day,
1 hour
and 55
minutes
None
2. Receive signed SR
1.5 Record
Approved
SR
2. Release signed
SR
TOTAL:
682
Section Chief,
(IRS)
PD
Releasing
Officer
PD
47. Processing of Application for Dormitory Use
The BIR has always desired to promote productivity through the development of
knowledge, skills and attitude (KSA) including social, cultural, health, welfare and other
activities of its officials and employees. It has established training centers as well as BIR
Dormitories in BIR National/Regional Offices, where its employees can be
accommodated.
Office or Division:
Classification:
Training Delivery Division (TDD)/Administrative &
Resource Management Division (AHRMD), if applicable
Simple
Human
Type of Transaction:
G2G - Government to Government
Who may avail:
Admission to the dormitory shall be limited to the use of BIR
personnel only with the following priorities:
1st PRIORITY
BIR officials and employees attending trainings/seminars/
conferences and have official transactions with issued Revenue
Special Order (RSO) or Regional Revenue Special Order (RRSO)
with prior reservations.
2nd PRIORITY
BIR officials and employees with official transactions in the
National/Regional Offices such as securing accountable forms,
submitting of reports, Mission Order, etc., with official
letter/authority from their Head of Office and with prior
reservations.
3rd PRIORITY
BIR officials and employees who need short-term
accommodations (one-week only) reporting due to a recently
issued Revenue Travel Assignment Order (RTAO) and with prior
reservations.
4th PRIORITY
BIR officials and employees who need short-term accommodation
not longer than one (1) week and with prior reservations.
5th PRIORITY
Personnel required to render overtime beyond 9:00 p.m. or those
with early flights on official business.
683
CHECKLIST OF REQUIREMENTS
1. Reservation Acknowledgement Slip
(RAS) – Annex TDD Dorm A.
2. Dormitory Registration Form (DRF) –
Annex TDD Dorm B.
WHERE TO SECURE
Thru email
Training Delivery Division (TDD)
AGENCY
ACTIONS
1. Receive
request for
reservation.
FEES TO
BE PAID
None
2. None
2. Evaluate the
request for
reservation;
None
2.1 None
2.1If employee
can be
accommodate
d, inform/
confirm the
request for
reservation
thru email and
send RAS to
the employee.
None
2.2 None
2.2 If employee
can no longer
be
accommodate
d, inform
employee thru
email by
sending a
“Fully Booked”
None
CLIENTS STEPS
1. Reserve at least two
(2) days before
check-in via email to
the Dormitory-InCharge (DIC) at
ntc.dorm@bir.gov.ph
with the following
details:
Name:
Place of Assignment:
Check-In Date
Check-out Date:
Purpose:
684
PROCESSING
TIME
(Per Client)
3 minutes
(upon receipt
of email)
PERSON
RESPONSIBLE
Administrative
Officer
TDD/AHRMD
Notice (Annex
TDD Dorm C)
3. Present RAS to the
DIC upon arrival.
Upon CHECK-IN, the
employee shall:
3.1 Present
RSO/RRSO or
authorization from
their Head of Office, to
the DIC;
*Reservation
shall be on
first come, first
serve basis
3. Verify from the
Employees
Reservation
List if the
employee has
prior
reservation
3.1 Issue DRF
None
10 minutes
Administrative
Officer
TDD/AHRMD
10 minutes
Administrative
Officer
TDD/AHRMD
None
3.2 Present BIR ID for
validation
None
None
3.3 Accomplish DRF
None
None
3.4 Secure Order or
Payment(OP) from the
Accounting Division
None
None
3.5 Pay at the Cashier
(General Services
Division)
4. Present the Official
Receipt (OR) to the
DIC for the issuance of
beddings and linens
Note: Employees with
valid reservation shall
be given priority for
admission. Walk-ins
shall be entertained
only on the basis of
available slots.
None
None
4. Secure a
photocopy of
the OR for file
None
685
None
5. Upon CHECK-OUT,
the employee shall:
4.1 Issue
beddings and
linens to the
employee.
5. The
DIC/Guard-onDuty shall:
None
None
5.1 Submit to
5.1 Receive the
DIC/Guard-on-Duty the
triplicate copy
triplicate copy (blue) of
(blue) of the
the DRF
DRF
None
5.2 Submit the linens
and beddings
5.2 Check
returned linens
and beddings
None
5.3.1 Secure
Employees Survey
Form (Annex TDD
DORM D)
5.3.1 Provide
Employees
Survey Form
None
5.3.2 Accomplish
Employees Survey
Form (Annex TDD
DORM D)
5.3.2 Collect the
accomplished
Employees
Survey Form
(Annex TDD
DORM D) for
filing.
None
5.3.3 Submit
Employees Survey
Form (Annex TDD
DORM D) to
DIC/Guard-on-Duty.
None
10 minutes
None
TOTAL:
686
None
33 minutes
Administrative
Officer
TDD/AHRMD
48. Processing of Application for Certification of Trainings Attended/
Conducted
A generated database report issued upon request re: list of trainings
attended/conducted duly certified/signed by the Chief/Asst. Chief, Training Delivery
Division. The certificate is embedded with control number and initial of the processing
officer.
Office or Division:
Training Delivery Division (TDD), Human Resource Development
Service (HRDS)
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
All BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Slip (Certification of Trainings
Attended/ Conducted) Annex TDD Cert. A.
CLIENTS STEPS
AGENCY ACTIONS
Training Delivery Division (TDD)
FEES TO
BE PAID
PROCESSING
PERSON
TIME
RESPONSIBLE
(per client)
Individual Request
1. Secure Request Slip
(Certification of
Trainings
Attended/Conducted)
1. Provide Request
Slip (Certification of
Trainings
Attended/Conducted)
None
1 minute
2. Submit
accomplished Request
Slip
2. Receive
accomplished
Request Slip
None
1 minute
3. Wait for the release
of requested
Certification
3. Process, prepare
and generate
request for issuance
of certification
None
8 minutes
3.1 None
3.1 Affix initials on
the certification/s
None
3.2 None
3.2 Sign the
certification/s
None
687
Administrative
Assistant/
Administrative
Officer
Training Delivery
Division (TDD)
Administrative
Assistant/
Administrative
Officer
TDD
Administrative
Officer
TDD
4. Acknowledge
receipt of the
certification/s
4. Record
certification/s to be
issued
None
4.1 None
4.1 Issue the signed
Certification of
Trainings Attended/
Conducted
None
10 minutes
Individual Request
TOTAL:
None
20 minutes
1. Secure/E-mail
Request Slip
(Certification of
Trainings
Attended/Conducted)
1. Provide/E-mail
Request Slip
(Certification of
Trainings
Attended/Conducted)
None
3 minutes
2. Submit
accomplished Request
Slip
2. Receive
accomplished
Request Slip
None
3 minutes
3. Wait for the release
of requested
Certification
3. Process, prepare
and generate
request for issuance
of certification
None
2 days
Administrative
Officer
TDD
Group Request
3.1 None
3.1 Affix initials on
the certification/s
3.2 None
3.2 Sign the
certification/s
4. Record
certification/s to be
issued
4. Acknowledge
receipt of the
certification/s
Administrative
Officer
TDD
None
30 minutes
None
2 days and 36
minutes
4.1 Issue the signed
Certification of
Trainings Attended/
Conducted
Group Request
TOTAL:
688
Administrative
Assistant/
Administrative
Officer
Training Delivery
Division (TDD)
Administrative
Assistant/
Administrative
Officer
TDD
Administrative
Officer
TDD
49. Preparation/ Dissemination of Revenue Special Order (RSO)/
Regional Revenue Special Order (RRSO) of Trainings
Coordinated by other Offices
RSO/RRSO is a written directive signed by the Commissioner of Internal
Revenue/Deputy Commissioner of Resource Management Group/Regional Director
for BIR employees to attend/conduct trainings, seminars, or workshops.
Office or Division:
Classification:
Training Delivery Division (TDD)/Administrative & Human
Resource Management Division (AHRMD)
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
BIR Employees Only
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter or Memorandum Request for the
Preparation of RSO/RRSO signed by the
Head of Office
CLIENTS STEPS
1. Submit Letter or
Memorandum Request
for the Preparation of
RSO/ RRSO with
detailed requirements
AGENCY
ACTIONS
Requesting Office
FEES TO PROCESSING
PERSON
BE PAID
TIME
RESPONSIBLE
(per client)
Administrative
None
5 minutes
1. Receive and
encode in the
Incoming
/Outgoing
Database the
Letter or
Memorandum
Request
Assistant/
Administrative
Officer
TDD/AHRMD
689
2. Wait for the RSO/
RRSO to be signed
and numbered
2. Identify target
participants and
prepare
RSO/RRSO and
encode at the
Events RSO
Management
Database for
monitoring and
clearing
None
2 hours
2.1 None
2.1 Affix initials to
the unnumbered
RSO/RRSO
None
2 minutes
2.2 None
2.2 Route
unnumbered
RSO/RRSO to
various Offices for
initial/signature
/numbering
None
2.3 None
2.4 None
2.3 Receive
signed and
numbered RSO
None
2.4 Disseminate
numbered RSO
thru email to
concerned
participants copy
furnished their
Head of Office
and/or Chief of the
Human Resource
Management
Section (HRMS) of
AHRMD for
regional
participants
TOTAL:
None
None
690
2 minutes
15 minutes
2 hours and
24 minutes
Administrative
Officer
TDD/AHRMD
50. Preparation/ Dissemination of Revenue Special Order (RSO)/
Regional Revenue Special Order (RRSO) of External Trainings
This is a written directive signed by the Commissioner of Internal Revenue/Deputy
Commissioner of Resource Management Group/Regional Director for BIR employees
to attend/conduct trainings, seminars, or workshops.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Training Delivery Division (TDD)/Administrative & Human
Resource Management Division (AHRMD)
Simple
G2G - Government to Government
BIR Employees Only
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1.
Invitation Letter/Indorsement from
Department of Finance (DOF) or other Offices
2.
Signed Detailed Evaluation Form
3.
Requesting office/ personnel
Training Management Division (TMD)
Approved Funding (if applicable)
CLIENTS STEPS
1. Submit signed
Detailed Evaluation
from TMD (with
approved funding if
applicable)
2. Wait for the RSO
to be signed and
numbered by
Records Division/
AHRMD
2.1 None
Requesting office/ personnel
AGENCY
FEES TO
ACTIONS
BE PAID
1. Receive and
None
encode signed
Detailed Evaluation
at the
Receiving/Releasing
Database (with
approved funding if
applicable)
2. Prepare RSO
None
2.1 Encode at the
Events RSO
Management
Database for
monitoring and
691
None
PROCESSING
TIME
(per client)
2 minutes
PERSON
RESPONS
IBLE
5 minutes
Administrati
ve
Assistant/
Administrati
ve Officer
TDD/AHRM
D
Administrati
ve
Assistant/
Administrati
ve Officer
20 minutes
Administrati
ve
Assistant/
Administrati
ve Officer
TDD/AHRM
D
TDD/
AHRMD
clearing
None
2.2
None
2.2 Affix initials to
the unnumbered
RSO/RRSO
2.3
None
2.3 Route
unnumbered
RSO/RRSO to
various Offices for
initial/signature
/numbering
None
2.4
None
2.4 Receive signed
and numbered RSO
None
2.5 Disseminate
numbered RSO thru
email to requesting
party.
None
TOTAL:
None
2.5 None
692
27 minutes
51. Preparation/ Issuance of Certificate/s of Trainings Attended/
Conducted to Participants/ Resource Speakers of Trainings
Coordinated by other Offices
Certificates are given to participants/resource speakers who have completely
attended/conducted trainings, seminars, or workshops.
Classification:
Training Delivery Division (TDD)/Administrative & Human
Resource Management Division (AHRMD)
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
BIR Employees Only
Office or Division:
CHECKLIST OF REQUIREMENTS
1. Letter or Memorandum Request for
the Preparation of Certificates of
Trainings Attended/Conducted
signed by the Head of Office)
2. Hard and soft copy of RSO
WHERE TO SECURE
Requesting Office
Requesting Office
3. Coordinating Slip (Annex TDD CERT
B), if applicable
TDD/AHRMD
1. Submit Letter or
Memorandum Request
for the Preparation of
Certificates.
1. Receive the
Letter or
Memorandum
Request.
None
PROCESSING
TIME
(per client)
1 minute
2. Accomplish TDD
Coordinating Slip
indicating the type of
certificates being
requested and the
name of signatory of
the certificates.
3. Submit
accomplished
Coordinating Slip
(Annex TDD CERT B)
with the hard and soft
copy of the RSO.
2. Provide client
a Coordinating
Slip.
None
1 minute
Administrative
Assistant/
Administrative
Officer
TDD/AHRMD
3. Receive
accomplished
Coordinating
Slip (Annex
TDD CERT B)
with the hard
None
1 minute
Administrative
Assistant/
Administrative
Officer
TDD/AHRMD
CLIENTS STEPS
AGENCY
ACTIONS
FEES TO
BE PAID
693
PERSON
RESPONSIBLE
Administrative
Assistant/
Administrative
Officer
TDD/AHRMD
4. Wait for the
certificate/s to be
issued.
4.1 None
and soft copy of
RSO.
4. Prepare and
generate
request for
issuance of the
certificate/s.
None
2 hours
Administrative
Assistant/
Administrative
Officer
TDD/AHRMD
None
15 minutes
Administrative
Assistant/
Administrative
Officer
TDD/AHRMD
None
2 hours and
18 minutes
4.1 Affix initials
on the
certificate/s.
4.2 None
4.2 Sign the
certificate/s.
5. Pick up the
requested certificates
and sign at the log
book.
5. Record
certificates in
the log book
and call client
to pick-up the
Certificates.
TOTAL:
694
52. Processing of Application for Certification of No Training Room/
Venue Available
Certification is prepared and issued by the Training Delivery Division to the office
concerned that there are no available training venues on the date/s requested.
Office/Division:
Training Delivery Division (TDD), Human Resource Development
Service (HRDS)
Classification:
Simple
Type of Transaction:
G2G - Government to Government
Who may avail:
BIR Officials/Employees
CHECKLIST OF REQUIREMENTS
1. Letter or Memorandum re: Request
for Venue or Room Availability signed
by the Head of Office.
WHERE TO SECURE
Requesting Office
1. Submit letter or
memorandum request
for reservation.
1.1 Receive
and encode in
the Incoming
/Outgoing
Database the
Letter or
Memorandum
Request.
None
PROCESSING
TIME
(per client)
3 minutes
2. Wait for the release
of the certification.
2.1
Check/evaluate
if the date
requested for
the venue is
available.
2.2 Prepare,
encode and
finalize
certification of
availability/
unavailability of
training venues
None
30 minutes
None
None
CLIENT STEPS
None
AGENCY
ACTION
FEES TO
BE PAID
695
PERSON
RESPONSIBLE
Administrative
Assistant/
Administrative
Officer
Training Delivery
Division (TDD)
Administrative
Officer
TDD
on the date/s
requested.
None
None
3. Receive
Certification of
availability/
unavailability of
training venue on the
date/s requested and
sign in the log book.
2.3 Affix initials
on the
certification.
2.4 Sign the
certification
None
None
None
None
3. Record
certification in
the log book
and release to
requesting
office
None
5 minutes
None
38 minutes
TOTAL:
696
Administrative
Officer
TDD
53. Processing of Application for Library Borrower's Card
The library borrower’s card is issued only to permanent employees in the BIR National
Office, free of charge. Employees must use the Library Card to charge out books and
other reading materials, reference books and reserved books. The library borrower’s
card is non-transferable and used only by the employee.
Library Section (7th Flr.), Training Delivery Division (TDD), Human
Resource Development Service (HRDS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
Permanent Employees of the National Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Valid BIR ID
BIR Personnel Division
Requesting Employee
2. Two (2) 1x1” ID Pictures
Office or Division:
CLIENTS STEPS
1.Apply for Library
Borrower’s Card by
presenting BIR ID.
2. Accomplish Library
Borrower's Card
Application Form.
3. Submit
accomplished Library
Borrower’s Card
Application Form.
AGENCY
ACTIONS
FEES TO
BE PAID
1. Provide
Library
Borrower’s Card
Application Form
(ANNEX TDD
LIB A) and
validate the BIR
ID.
2. None
None
1 minute
None
5 minutes
3. Evaluate if the
form is properly
filled up.
None
5 minutes
None
5 minutes
4. Encode to the
database and
print the Library
Borrower's Card.
5. Wait for the
5. Stamp, sign
issuance of the Library and paste
Borrower’s Card.
pictures on the
Library
Borrower's Card
PROCESSING
PERSON
TIME
RESPONSIBLE
(per client)
4. None
697
Librarian
Training Delivery
Division (TDD)
6. Receive your
Library Borrower’s
Card (ANNEX TDD
LIB B)
6. Release the
Library
Borrower's Card
TOTAL:
698
None
2 minutes
None
18 minutes
54. Circulation (Lending/Retrieving) of Books/Issuances to/ from BIR
Employees
The BIR Library provides issuances of the BIR such as memorandums, rulings, and legal
cases for research purposes. Some documents are confidential and only available for
room use only. Likewise, some books/library materials can be borrowed for a period.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Library Section (7th Flr.), Training Delivery Division (TDD), Human
Resource Development Service (HRDS)
Simple
G2G - Government to Government
Employees of BIR National Office
CHECKLIST OF REQUIREMENT
WHERE TO SECURE
1. BIR Library Borrower's Card.
CLIENTS STEPS
BIR Library
AGENCY ACTIONS
FEES TO
BE PAID
1. Sign in the Log
Book.
1. Provide and
request employee to
sign in the Log
Book.
None
2. Inquire about the
specific
book/issuance
needed.
2. Search for the
book/issuance
needed.
None
2.1 None
2.1. Recommend
other source if the
book/issuance is not
available.
None
3. Submit your
Library Borrower's
Card.
3. Receive the
employee's Library
Borrower's Card.
None
699
PROCESSING
PERSON
TIME
RESPONSIBLE
(per client)
1 minute
20 minutes
Librarian,
Training Delivery
Division (TDD)
5 minutes
3.1 Fill up and
submit the book
card (ANNEX TDD
LIB C) with your
name,
division/office, and
date borrowed.
4. Receive the
book/issuance
requested
3.1 Require
employee to fill-up
the book card and
receive the same.
None
4. Provide the
book/issuance
requested.
None
4.1 None
4.1 Record the
transaction in the
library database and
keep the library
borrower's card with
the book card.
None
5. Return the
book/issuance.
5. Receive the
book/issuance and
return the
employee's Library
Borrower's Card.
None
5.1 None
5.1. Initial and
indicate date return
in the bookcard.
None
5.2 None
5.2. Return the
book/issuance in the
filing cabinet/shelf
None
TOTAL:
None
700
5 minutes
2 minutes
33 minutes
55. Circulation (Lending/ Retrieving) of Books/ Issuances to/ from
Researchers who are not BIR Employees
The BIR Library provides academic and legal resources for reference use. The library
only provides books with subject about law, accounting, taxation, marketing, business
administration, economics, and statistics. Other researchers, aside from the
employees of the BIR National Office, are allowed to borrow books or resources for
research and room use only.
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Library Section (7th Flr.), Training Delivery Division (TDD),
Human Resource Development Service (HRDS)
Simple
G2C – Government to Citizen, G2B – Government to Business
Entity, G2G - Government to Government
ALL
CHECKLIST OF REQUIREMENT
WHERE TO SECURE
1. Valid School or Government Issued ID School or Office or Organization Attended,
SSS, PhilHealth, BIR, etc.
2. Original Copy of Library Referral
Letter, if applicable
CLIENTS STEPS
1. Sign in the Log
Book.
2. Inquire about the
specific book/issuance
needed.
2.2 None
3. Submit valid or any
government issued ID.
AGENCY
ACTIONS
1. Provide and
request
employee to
sign in the Log
Book.
2.1. Search for
the
book/issuance
needed.
FEES TO
BE PAID
None
2.2.
Recommend
other source if
the
book/issuance
is not available.
3. Receive valid
or any
government
issued ID.
None
PROCESSING
TIME
PERSON
(per client)
RESPONSIBLE
Librarian,
1 minute
Training Delivery
Division (TDD)
None
None
701
20 minutes
5 minutes
3.1 Fill-up the book
card with your name,
institution, and date
borrowed.
3.1. Request
borrower to fillup book card.
3.2 Submit properly
filled-up book card.
3.2 Receive the
filled-up book
card.
3.3. Provide the
book/issuance
requested.
3.3. Receive the
book/issuance
requested.
3.4 None
None
None
None
3.4. Keep the
book card with
the client’s valid
or government
issued ID.
5 minutes
None
None
3.5 None
4. Return the
book/issuance.
3.5 Record the
transaction in
the library
database.
4. Receive the
book/issuance
and return the
client’s valid or
government
issued ID.
None
3 minutes
None
4.1 None
4.2 None
4.1 Initial and
indicate date
return in the
book card.
4.2 Return the
book/issuance
in the filing
cabinet/shelf.
TOTAL:
702
None
None
34 minutes
56. Processing of Foreign Learning and Development Programs
This is in relation to the processing of foreign learning and development program
applications that may be requested by officials and employees of the Bureau of
Internal Revenue to support their professional/career growth in the BIR.
Office or
Division:
Classification:
Type of
Transaction:
Who may avail:
Training Management Division (TMD) – Scholarship Section Human
Resource Development Service (HRDS)
Highly Technical
G2G – Government to Government (employee or official)
Officials and employees who will attend a foreign learning and
development program
(Thru Training Issuance, Invitation from a foreign government, etc.)
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Invitation Letter published thru
Training Management Division
Training Issuance
2. Training and Development
Registration Form print out completed
and signed by the immediate
supervisor
Training Management Division
3. Endorsement Letter signed by the
Head of office concerned
concerned Division Chief and Assistant
Commissioner / Revenue District
Officer or Division Chief and Regional
Director
4. Statement of the applicant’s Actual
Duties and Responsibilities signed by
the concerned Head of Office
Head of office concerned
5. A copy of the applicant's Updated
Service Record duly signed by the
Chief, Personnel Division / AHRMD
Personnel Division / AHRMD
6. Certificate of No Pending Criminal
and/or Administrative case
Internal Investigation Division /
Regional Investigation Division
7. Application letter that
comprehensively describes motivation
to participate or Letter of Intent
indicating the financial terms to be
provided by either self or sponsor
Employee concerned
703
signed by the applicant
8. Certificate of Training signed by
Chief, Training Delivery Division or
Chief, Training Management Division
whichever is applicable
Training Delivery Division /
Training Management Division
ADDITIONAL REQUIREMENT/S FOR
THE OFFICIAL NOMINEE/S AFTER
DELIBERATION
1. Latest Personal Data Sheet with
picture attached (if applicable)
2. Approved Request for Funding with
all the details (if funded by BIR)
3. Confirmation Letter from the host or
inviting learning institution indicating
the financial terms to be provided by
either self or sponsor
4. Application/Registration Form (if
applicable)
5. Copy of the latest pay slip
6. Name of Guarantor
ADDITIONAL REQUIREMENT/S
AFTER TRAINING
1. Post-training/event report (within
one (1) calendar month after the
training/event)
AGENCY
CLIENT STEPS
ACTIONS
PRE-DELIBERATION
1. None
1. Publish the letter
of invitation for
learning and
development
programs
including
scholarship
programs. The
AHRMD of the
Regional Offices
circulates and
posts the training
issuance in
strategic places
for the
WHERE TO SECURE
Employee concerned
Employee concerned
Host/ inviting learning institution
Host/inviting learning institution
Personnel Division
Employee concerned
WHERE TO SECURE
Employee concerned
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
None
2 days
Admin. Officer
SS,
Training
Management
Division (TMD)
704
information of all
the employees.
2. Fill out the
2. Provide the
Training and
applicant/s with
Development
copy of the Training
Registration Form and Development
available at the
Registration Form
BIR outlook or
information desk of
the Training
Management
Division (TMD)
3. Submit the
3. Receive/Deny
accomplished
acceptance of
Training and
required documents
Development
based on the
Registration Form correctness and
together with the
completeness.
completed
documentary
requirements listed
in the above
checklist to
Scholarship
Section of the
TMD for
evaluation.
4. None
4. Prepare the
Matrix of
Nominees
indicating the list
of qualified
applicants who
passed the initial
screening.
5. None
5. Review, initial
and sign the
matrix of
nominees.
6. None
6. Schedule a
Personnel
Development
Committee
(PDC)
deliberation and
705
None
15 minutes
Admin. Officer
SS, TMD
None
1 hour
Admin. Officer
SS, TMD
None
2 hours
Admin. Officer
SS, TMD
None
2 hours
Section Chief/Asst.
Chief/Division
Chief
TMD
None
15 minutes
Admin. Officer
SS, TMD
7. None
8. None
9. None
10. None
11. None
prepare a Notice
of Meeting.
7. Review, initial
and sign the
Notice of
Meeting.
8. Review, initial
and sign the
Notice of
Meeting.
9. Review and sign
the Notice of
Meeting.
10. Distribute to the
members of the
PDC a copy of
the Notice of
Meeting
11. Prepare
attendance sheet
for the PDC
deliberation
DELIBERATION
12. None
None
4 hours
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
None
1 day*
DCIR
RMG
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
(paused-clock)
Admin. Officer
SS, TMD
Personnel
12. Deliberate en
None
2 hours*
Development
banc on the
Committee
applicants'
Members
and
qualifications
Secretariat
and choose the
most qualified
who may
participate in the
foreign learning
and development
programs
including
scholarships.
POST-DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS
Admin. Officer
13. None
13. Prepare the
None
3 hours
SS, TMD
following
documents after
deliberation:
a. Official Tally
Sheet
b. Memo transmittal
for the
706
14. None
15. None
Commissioner of
Internal Revenue
c. Nomination
Letter
d. Memorandum for
all Scholarship
Committee
Members Re:
Official Nominee
e. Memorandum to
all applicants
who are not
selected
f. Minutes of
meeting
14. Review and
initial the
following
documents:
a. Official Tally
Sheet
b. Memo transmittal
for the
Commissioner of
Internal Revenue
c. Nomination
Letter
d. Memorandum for
all Scholarship
Committee
Members Re:
Official Nominee
e. Memorandum to
all applicants
who are not
selected
f. Minutes of
meeting
15. Review and
initial the
following
documents:
a. Official Tally
Sheet
707
None
1 day
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
16. None
17. None
b. Memo transmittal
for the
Commissioner of
Internal Revenue
c. Nomination
Letter
d. Memorandum for
all Scholarship
Committee
Members Re:
Official Nominee
e. Memorandum to
all applicants
who are not
selected
f. Minutes of
meeting
16. Review and
initial the
following
documents:
a. Official Tally
Sheet
b. Memo transmittal
for the
Commissioner of
Internal Revenue
c. Nomination
Letter
d. Memorandum for
all Scholarship
Committee
Members Re:
Official Nominee
e. Memorandum to
all applicants
who are not
selected
f. Minutes of
meeting
17. Review and
sign the following
documents:
708
None
1 day*
DCIR
RMG
None
3 days*
CIR
a. Official Tally
Sheet
b. Memo transmittal
for the
Commissioner of
Internal Revenue
c. Nomination
Letter
d. Memorandum for
all Scholarship
Committee
Members Re:
Official Nominee
e. Memorandum to
all applicants
who are not
selected
f. Minutes of
meeting
18. Receive and
18. Once the
acknowledge
nomination letter
information from
has been signed
TMD on the
by the
acceptance in
Commissioner,
selection of the
notify applicants
official
thru phone call,
nominee/s.
e-mail or mail of
their selection in
the list.
19. None
19. Inform the
host/inviting
learning
institution of the
official
nominee/s.
20. Submit the
20. Receive the
additional
additional
requirements to
requirements
TMD, if
from the
applicable
applicant/s.
21. Register to
21. Receive from
either online or
the applicant the
thru the host
filled out
country/inviting
registration form
learning
together with the
709
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
institution of the
application
program or
documents.
event in
coordination
with the TMD for
learning and
development
programs or
International
Tax Affairs
Division for
events on
international
commitments.
Fill out the
registration form
provided by the
host
country/inviting
learning
institution and
shall send it to
TMD or ITAD
together with the
application
documents.
22. Coordinate
22. Send the
with the host
accomplished
country/inviting
registration form
learning
and other
institutions the
application
other details of
documents to the
attendance to
host country
the training or
/inviting learning
event.
institution.
23. Ask for the
23. None
confirmation
letter from the
host or inviting
learning
institution
indicating the
financial terms
to be provided
by the sponsor
710
None
None
4 hours
Admin. Officer
SS, TMD
thru e-mail, fax
or mail.
24. Once the
24. Receive from
confirmation
applicant/s a
letter has been
copy of the
received, and if
confirmation
the host or
letter and
inviting learning
approved
institution shall
request for
shoulder all
funding (if
expenses,
funded by the
submit it to TMD
BIR) for the
for the
preparation of
preparation of
endorsement
the
letter to DOF,
endorsement
request for travel
letter to DOF,
authority and
Request for
other travel
Travel Authority
documents.
and other
necessary
documents.
However, if the
program fee and
travel expenses
shall be
shouldered by
the BIR, the
request for
funding shall be
prepared except
if the
participation
concerns
international
commitment in
which case the
request for
funding shall be
prepared by
ITAD.
25. None
25. Prepare the
endorsement
letter to DOF,
Request for
Travel Authority
711
None
15 minutes
Admin. Officer
SS, TMD
None
3 hours
Admin. Officer
SS, TMD
26. None
27. None
28. None
29. None
30. None
and other travel
documents.
26. Review and
initial the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
27. Review and
initial the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
28. Review and
initial the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
29. Review and
sign the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
30. Once the
endorsement
letter and
request for travel
authority has
been signed by
the
Commissioner,
transmit to DOF
for processing of
the Travel
Authority.
712
None
1 day
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
None
1 day*
DCIR
RMG
None
3 days*
CIR
None
1 day
(paused-clock)
Admin Aide
(Liaison Officer)
TMD
31. None
31. Wait for the
approval of the
Travel Authority
from DOF.
32. None
32. Claim the
certified copy of
the
approved/signed
Travel Authority
from DOF.
33. Claim the
33. Release the
certified copy of
certified copy of
the
the
approved/signed
approved/signed
Travel Authority
Travel Authority.
from the
Scholarship
Section of the
TMD and
proceed to the
processing of
the following
documents:
a. Passport
application or
renewal (DFA)
b. Visa application
(if applicable)
(Embassy)
c. Booking for
Flight ticket and
travel insurance
d. Booking for
Hotel
accommodation
e. Disbursement
voucher and
Obligation
request (if
funded by the
BIR)
f. Itinerary of
Travel
34. Once the
34. Receive copy of
approved Travel
the pay slip and
Authority from
name of
713
None
15 days*
DOF
None
1 day
Admin Aide
(Liaison Officer)
TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
DOF has been
guarantor for the
received, submit
preparation of
a copy of the
the Scholarship/
pay slip and
Training Service
name of
Contract.
Guarantor to
TMD for the
preparation of
Scholarship/
Training Service
Contract.
35. None
35. Prepare the
Scholarship/
Training Service
Contract.
36. None
36. Review and
finalize the
Scholarship/
Training Service
Contract.
37. Claim and sign 37. Release the
the Scholarship/
Scholarship/
Training Service
Training Service
Contract.
Contract to the
applicant/s for
signature.
38. Submit the
38. Receive from
signed
the applicant/s
Scholarship/
the signed
Training Service
Scholarship/
Contract to TMD
Training Service
for signature of
Contract for
the
signature of the
Commissioner.
Commissioner.
39. None
39. Review and
initial the
Scholarship/
Training Service
Contract
40. None
40. Review and
initial the
Scholarship/
Training Service
Contract
41. None
41. Review and
initial the
714
None
3 hours
Admin. Officer
SS, TMD
None
4 hours
Section Chief/Asst.
Chief/Division
Chief
TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
4 hours
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
None
1 day*
DCIR
RMG
Scholarship/
Training Service
Contract
42. None
42. Review and
sign the
Scholarship/
Training Service
Contract
43. After
43. Once the
completing the
contract has
signatures, have
been notarized,
the scholarship/
receive from
training service
applicant the
contract
copy of the
notarized and
scholarship/traini
send it back to
ng service
TMD for
contract.
recording and
filing. .
44. None
44. Prepare the
Revenue Special
Order.
45. None
45. Review, initial
and sign the
Revenue Special
Order.
46. None
46. Review and
initial the
Revenue Special
Order.
47. None
47. Review and
initial the
Revenue Special
Order.
48. None
48 . Review and
sign the
Revenue Special
Order.
14. The signed
48. Release to
RSO shall be
applicant/s the
claimed at the
photocopy of the
TMD. The
signed RSO.
applicant will
then sign the
logbook upon
releasing.
715
None
3 days*
CIR
None
15 minutes
Admin. Officer
SS, TMD
None
3 hours
Admin. Officer
SS, TMD
None
4 hours
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
None
1 day*
DCIR
RMG
None
3 days*
CIR
None
15 minutes
Admin. Officer
SS, TMD
49. Encode in the
training/
scholarship
database the
details of the
applicant/s who
will attend the
particular training
on development
program.
None
15 minutes
Admin. Officer
SS, TMD
50. Prepare a
memorandum to
the applicant on
the submission
of posttraining/event
report.
51. Review, initial
and sign the
memorandum to
the applicant on
the submission
of posttraining/event
report.
52. Review and
sign the
memorandum to
the applicant on
the submission
of posttraining/event
report.
53. Release the
memorandum to
the applicant on
the submission
of posttraining/event
report.
54. Receive and file
the posttraining/event
report from the
applicant within
None
3 hours
Admin. Officer
SS, TMD
None
4 hours
(paused-clock)
Section Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA., ACIR,
HRDS
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
POST-TRAINING
15. Receive the
memorandum
on the
submission of
posttraining/event
report.
16. Submit the
posttraining/event
report to the
Office of the
716
Commissioner
thru the Human
Resource
Development
Service with one
(1) calendar
month after
attending the
training/event.
one (1) calendar
month after the
training/event.
55. Monitor the
service contract
obligation thru
the signing of
clearances
TOTAL:
None
As they come
None
50 days, 2
hours and 30
minutes
Note: *Time is dependent on the availability of signatories.
717
Admin. Officer
SS, TMD
57. Processing of Foreign Scholarship Grant
This is in relation to the processing of foreign scholarship program applications that
may be requested by officials and employees of the Bureau of Internal Revenue to
support their personal and/or professional growth in the BIR.
Training Management Division (TMD) – Scholarship Section,
Human Resource Development Service (HRDS)
Classification:
Highly Technical
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
Officials and employees who will attend a foreign training
(Learned through a Training Issuance, Invitation given by the
Head of Office coming from a foreign government, etc.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Invitation Letter published thru Training Training Management Division
Issuance
2. Training and Development Registration Training Management Division
Form print out completed and signed by
the immediate supervisor
3. Endorsement Letter signed by the
Head of office concerned
concerned Division Chief and Assistant
Commissioner / Revenue District Officer
or Division Chief and Regional Director
4. Statement of the applicant’s Actual
Head of office concerned
Duties and Responsibilities signed by the
concerned Head of Office
5. A copy of the applicant's Updated
Personnel Division / AHRMD
Service Record duly signed by the Chief,
Personnel Division / AHRMD
6. Certificate of No Pending Criminal
Internal Investigation Division / Regional
and/or Administrative case
Investigation Division
7. Application letter that comprehensively Employee concerned
describes motivation to participate or
Letter of Intent indicating the financial
terms to be provided by either self or
sponsor signed by the applicant
8. Certificate of Training signed by Chief, Training Delivery Division / Training
Training Delivery Division or Chief,
Management Division
Training Management Division whichever
is applicable
ADDITIONAL REQUIREMENT/S FOR
WHERE TO SECURE
OFFICIAL NOMINEE/S AFTER
DELIBERATION
1. Latest Personal Data Sheet with
Employee concerned
picture attached (if applicable)
Office or Division:
718
2. Approved Request for Funding with all
the details (if funded by BIR)
3. Confirmation Letter from the host or
inviting learning institution indicating
the financial terms to be provided by
either self or sponsor
4. Diploma, transcript of records and
medical certificate from Government
accredited hospital (if applicable)
5. IPCR for the last two (2) consecutive
rating period (if applicable)
6. Certificate of no pending service
obligation
7. Photocopy of regular passport (if
applicable)
8. Nominee Data Sheet (if applicable)
9. Application/Registration Form (if
applicable)
10. Certification from HRDS (if applicable)
11. Certificate of Non-withdrawal from the
training (if applicable)
12. Certificate of No Pending Nomination
from another course (if applicable)
13. Copy of the latest pay slip
14. Name of Guarantor
15. Other application documents being
asked by the host/inviting learning
institution
ADDITIONAL REQUIREMENT/S AFTER
TRAINING
1. Post-training/event report (within one
(1) calendar month after the
training/event)
AGENCY
CLIENT STEPS
ACTIONS
PRE-DELIBERATION
1. None
1. Publish the
letter of
invitation for
learning and
development
programs
including
scholarship
programs. The
AHRMD of the
Employee concerned
Host/ inviting learning institution
Employee concerned
Employee concerned
Training Management Division
Employee concerned
Training Management Division
Host/inviting learning institution
Training Management Division
Training Management Division
Training Management Division
Personnel Division
Employee concerned
Host/inviting learning institution
WHERE TO SECURE
Employee concerned
719
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
None
2 days
Admin. Officer
SS,
Training
Management
Division (TMD)
Regional
Offices
circulates and
posts the
training
issuance in
strategic places
for the
information of
all the
employees.
2. Fill out the Training
2. Provide the
and Development
applicant/s with
Registration Form
copy of the
available at the BIR
Training and
outlook or information
Development
desk of the Training
Registration
Management Division
Form
(TMD).
3. Submit the
3.Receive/Deny
accomplished
acceptance of
Training and
required
Development
documents
Registration Form
based on the
together with the
correctness
completed
and
documentary
completeness.
requirements listed in
the above checklist to
Scholarship Section of
the TMD for
evaluation.
3.1. Prepare the
Matrix of
Nominees
indicating the
list of qualified
applicants who
passed the
initial
screening.
3.2. Review,
initial and sign
the matrix of
nominees.
720
None
15 minutes
Admin. Officer
SS, TMD
None
1 hour
Admin. Officer
SS, TMD
None
2 hours
Admin. Officer
SS, TMD
None
2 hours
Section
Chief/Asst.
Chief/Division
Chief
TMD
Admin. Officer
SS, TMD
3.3. Schedule a
Personnel
Development
Committee
(PDC)
deliberation
and prepare a
Notice of
Meeting.
3.4. Review and
initial the Notice
of Meeting.
None
15 minutes
None
4 hours
(paused-clock)
3.5. Review and
initial the Notice
of Meeting.
3.6. Review and
sign the Notice
of Meeting.
None
1 day*
None
1 day*
DCIR
RMG
3.7. Distribute to
the members of
the PDC a copy
of the Notice of
Meeting
3.8. Prepare
attendance
sheet for the
PDC
deliberation
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
3.9. Deliberate
en banc on the
applicants'
qualifications
and choose the
most qualified
who may
participate in
the foreign
learning and
development
programs
including
scholarships.
None
2 hours*
Personnel
Development
Committee and
Scholarship
Section, TMD
Section
Chief/Asst.
Chief/Division
Chief
TMD
HREA, ACIR,
HRDS
DELIBERATION
721
POST-DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS
Admin. Officer
3.10. Prepare the
None
3 hours
SS, TMD
following
documents
after
deliberation:
a. Official Tally
Sheet
b. Memo
transmittal for
the
Commissioner
of Internal
Revenue
c. Nomination
Letter
d. Memorandum
for all
Scholarship
Committee
Members Re:
Official
Nominee
e. Memorandum
to all
applicants who
are not
selected
f. Minutes of
Meeting
Section
3.11. Review and
None
1 day
Chief/Asst.
initial the
(paused-clock)
Chief/Division
following
Chief
documents:
TMD
a. Official Tally
Sheet
b. Memo
transmittal for
the
Commissioner
of Internal
Revenue
c. Nomination
Letter
722
d. Memorandum
for all
Scholarship
Committee
Members Re:
Official
Nominee
e. Memorandum
to all
applicants who
are not
selected
f. Minutes of
Meeting
3.12. Review and
initial the
following
documents:
a. Official Tally
Sheet
b. Memo
transmittal for
the
Commissioner
of Internal
Revenue
c. Nomination
Letter
d. Memorandum
for all
Scholarship
Committee
Members Re:
Official
Nominee
e. Memorandum
to all
applicants who
are not
selected
f. Minutes of
Meeting
723
None
1 day*
HREA, ACIR,
HRDS
3.13. Review and
initial the
following
documents:
a. Official Tally
Sheet
b. Memo
transmittal for
the
Commissioner
of Internal
Revenue
c. Nomination
Letter
d. Memorandum
for all
Scholarship
Committee
Members Re:
Official
Nominee
e. Memorandum
to all
applicants who
are not
selected
f. Minutes of
Meeting
3.14. Review and
sign the
following
documents:
a. Official Tally
Sheet
b. Memo
transmittal for
the
Commissioner
of Internal
Revenue
c. Nomination
Letter
d. Memorandum
for all
724
None
1 day*
DCIR
RMG
None
3 days*
CIR
4. Receive and
acknowledge
information from TMD
on the acceptance in
selection of the
official nominee/s.
5. Submit the additional
requirements to TMD,
if applicable
6. Register to the
program or event
either online or thru
the host
country/inviting
learning institution in
coordination with the
TMD. Fill out the
registration form
provided by the host
country/inviting
learning institution
Scholarship
Committee
Members Re:
Official
Nominee
e. Memorandum
to all
applicants who
are not
selected
f. Minutes of
Meeting
4. Once the
nomination
letter has been
signed by the
Commissioner,
notify
applicants thru
phone call, email or mail of
their selection
in the list
4.1. Inform the
host/inviting
learning
institution of the
official
nominee/s.
5. Receive the
additional
requirements
from the
applicant/s.
6. Receive from
the applicant/s
the filled out
registration
form together
with the
application
documents.
725
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
and shall send it to
TMD together with
the application
documents.
7. Receive information
from TMD on the
schedule of the
examination and/or
interview.
8. Pass the selection
process either thru
examination and/or
interview conducted
by the host/inviting
learning institution.
9. Ask for the
confirmation letter
from the host/inviting
learning institution
6.1. Send the
accomplished
registration
form and other
application
documents to
the host/inviting
learning
institution for
their initial
screening.
Once the
applicant/s
passed the
initial screening
of the
host/inviting
learning
institution, the
TMD will be
informed on the
schedule of the
examination
and/or interview
of the
applicant/s.
7. Inform the
applicant/s on
the schedule of
the examination
and/or
interview.
8. None
9. None
726
None
4 hours
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
1 day
Employee
concerned
indicating the
financial terms to be
provided by the
sponsor thru email,
fax or mail.
10. Once the
10. Receive from
confirmation letter
applicant/s a
has been received,
copy of the
and if the host/inviting confirmation
learning institution
letter and
shall shoulder all
approved
expenses, submit it to request for
TMD for the
funding (if
preparation of the
funded by the
endorsement letter to BIR) for the
DOF, Request for
preparation of
Travel Authority and
endorsement
other necessary
letter to DOF,
documents. However, request for
if the program fee
travel authority
and travel expenses
and other travel
shall be shouldered
documents.
by the BIR, the
request for funding
shall first be prepared
by TMD.
10.1. Prepare the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
10.2. Review and
initial the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
10.3. Review and
initial the
endorsement
letter to DOF,
Request for
727
None
15 minutes
Admin. Officer
SS, TMD
None
4 hours
Admin. Officer
SS, TMD
None
1 day
(paused-clock)
Section
Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA, ACIR,
HRDS
Travel Authority
and other travel
documents.
10.4. Review and
initial the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
10.5. Review and
sign the
endorsement
letter to DOF,
Request for
Travel Authority
and other travel
documents.
10.6. Once the
endorsement
letter and
request for
travel authority
has been
signed by the
Commissioner,
transmit to DOF
for processing
of the Travel
Authority.
10.7. Wait for the
approval of the
Travel Authority
from DOF.
10.8. Claim the
certified copy of
the
approved/signe
d Travel
Authority from
DOF.
11. Claim the certified
11. Release the
copy of the
certified copy of
approved/signed
the
Travel Authority from
approved/signe
728
None
1 day*
DCIR
RMG
None
3 days*
CIR
None
1 day
(paused-clock)
Admin. Aide
(Liaison Officer)
TMD
None
15 days*
DOF
None
1 day
Admin. Aide
(Liaison Officer)
TMD
None
15 minutes
Admin. Officer
SS, TMD
the Scholarship
d Travel
Section of the TMD
Authority.
and proceed to the
processing of the
following documents:
a. Passport application
or renewal (DFA)
b. Visa application (if
applicable)
(Embassy)
c. Flight ticket and
travel insurance
d. Hotel
accommodation
e. Disbursement
voucher and
Obligation request (if
funded by the BIR)
f. Itinerary of Travel
12. Once the approved 12. Receive copy
Travel Authority from
of the pay slip
DOF has been
and name of
received, submit a
guarantor for
copy of the pay slip
the preparation
and name of
of the
Guarantor to TMD for Scholarship/
the preparation of
Training
Scholarship/Training
Service
Service Contract.
Contract.
12.1 None
12.1. Prepare the
Scholarship/
Training
Service
Contract.
12. 2 None
12.2. Review and
finalize the
Scholarship/
Training
Service
Contract.
13. Claim and sign the 13. Release the
Scholarship/Training
Scholarship/
Service Contract.
Training
Service
Contract to the
729
None
15 minutes
Admin. Officer
SS, TMD
None
3 hours
Admin. Officer
SS, TMD
None
4 hours
Section
Chief/Asst.
Chief/Division
Chief
TMD
None
15 minutes
Admin. Officer
SS, TMD
applicant/s for
signature.
14. Submit the signed
14. Receive from
Scholarship/Training
the applicant/s
Service Contract to
the signed
TMD for signature of
Scholarship/
the Commissioner.
Training
Service
Contract for
signature of the
Commissioner.
14. 1 None
14.1. Review and
initial the
Scholarship/
Training Service
Contract
14. 2 None
14.2. Review and
initial the
Scholarship/
Training
Service
Contract
14.3 None
14.3. Review and
initial the
Scholarship/
Training
Service
Contract
14.4 None
14.4. Review and
sign the
Scholarship/
Training
Service
Contract
15. After completing the 15. Once the
signatures, have the
contract has
scholarship/training
been notarized,
service contract
receive from
notarized and send it
applicant the
back to TMD for
copy of the
recording and filing
scholarship/trai
as well as for the
ning service
preparation of the
contract.
RSO.
730
None
15 minutes
Admin. Officer
SS, TMD
None
4 hours
(paused-clock)
Section
Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA, ACIR,
HRDS
None
1 day*
DCIR
RMG
None
3 days*
CIR
None
15 minutes
Admin. Officer
SS, TMD
15.1 None
15.2 None
15.3 None
15.4 None
15.5 None
16. The signed RSO
shall be claimed at
the TMD. The
applicant/s will then
sign the logbook
upon releasing.
16.1 None
POST-TRAINING
16.2 None
15.1. Prepare the
Revenue
Special Order.
15.2. Review and
initial the
Revenue
Special Order.
None
3 hours
Admin. Officer
SS, TMD
None
4 hours
(paused-clock)
15.3. Review and
initial the
Revenue
Special Order.
15.4. Review and
initial the
Revenue
Special Order.
15.5. Review and
sign the
Revenue
Special Order.
16. Release to
applicant/s the
photocopy of
the signed
RSO.
None
1 day*
Section
Chief/Asst.
Chief/Division
Chief
TMD
HREA., ACIR,
HRDS
None
1 day*
DCIR
RMG
None
3 days*
CIR
None
15 minutes
Admin. Officer
SS, TMD
16.1. Encode in
the training/
scholarship
database the
details of the
applicant/s who
will attend the
foreign
scholarship
program.
None
15 minutes
Admin. Officer
SS, TMD
16.2. Prepare a
memorandum
to the applicant
on the
submission of
posttraining/event
report.
None
3 hours
Admin. Officer
SS, TMD
731
16.3 None
16.4 None
17. Receive the
memorandum on the
submission of posttraining/event report.
18. Submit a copy of
the thesis/study
paper/policy paper,
diploma and
transcript of records
to the Office of the
Commissioner thru
the Human Resource
Development Service
with one (1) calendar
month after
completing the
scholarship program.
16.3. Review and
initial the
memorandum
to the applicant
on the
submission of
posttraining/event
report.
16.4. Review and
sign the
memorandum
to the applicant
on the
submission of
posttraining/event
report.
17. Release the
memorandum
to the applicant
on the
submission of
posttraining/event
report.
18. Receive and
file the postprogram report
and
requirements
from the
applicant within
one (1)
calendar month
after the
completion of
the scholarship
program.
732
None
4 hours
(paused-clock)
Section
Chief/Asst.
Chief/Division
Chief
TMD
None
1 day*
HREA, ACIR,
HRDS
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
18.1 None
18.1. Monitor the
service contract
obligation thru
the signing of
clearances.
TOTAL:
None
As they come
None
51 days, 3
hours and 45
minutes
Note: *Time is dependent on the availability of signatories.
733
Admin. Officer
SS, TMD
57. Processing of Local Learning and Development Programs
This is in relation to the processing of local learning and development program
applications that may be requested by officials and employees of the Bureau of
Internal Revenue-National Office to support their professional/career growth in the
BIR.
Office or Division:
Training Management Division (TMD), Human Resource
Development Service (HRDS)
Classification:
Complex
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees in the National Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Invitation Letter published thru Training
Training Management Division
Issuance
2. Training and Development Registration
Training Management Division
Form print out completed and signed by the
immediate supervisor
3. Endorsement Letter signed by the
Head of office concerned
concerned Division Chief and Assistant
Commissioner
4. Statement of the applicant’s Actual Duties Head of office concerned
and Responsibilities signed by the
concerned Head of Office
5. A copy of the applicant's Updated Service Personnel Division
Record duly signed by the Chief, Personnel
Division
6. Certificate of No Pending Criminal and/or Internal Investigation Division
Administrative case
7. Application letter that comprehensively
Employee concerned
describes motivation to participate or Letter
of Intent indicating the financial terms to be
provided by either self or sponsor signed by
the applicant
8. Certificate of Training signed by Chief,
Training Delivery Division /
Training Delivery Division or Chief, Training Training Management Division
Management Division whichever is
applicable
ADDITIONAL REQUIREMENT/S FOR THE
WHERE TO SECURE
OFFICIAL NOMINEE/S AFTER
DELIBERATION
3. Latest Personal Data Sheet with picture
Employee concerned
attached (if applicable)
734
4. Approved Request for Funding with all the
details (if funded by BIR)
Employee concerned
ADDITIONAL REQUIREMENT/S AFTER
WHERE TO SECURE
TRAINING
1. Post-training/event report (within one (1)
Employee concerned
calendar month after the training/event)
AGENCY
FEES TO PROCESSIN
PERSON
CLIENT STEPS
ACTIONS
BE PAID
G TIME
RESPONSIBLE
PRE-DELIBERATION
Admin. Officer
1. None
1. Publish the letter
None
2 days
Scholarship
of invitation for
Section (SS),
learning and
Training
development
Management
programs
Division (TMD)
including
scholarship
programs.
Admin. Officer
2. Fill out the Training
2. Provide the
None
15 minutes
SS, TMD
and Development
applicant/s with
Registration Form
copy of the
available at the BIR
Training and
outlook or
Development
information desk of
Registration Form
the Training
and checklist of
Management
requirements.
Division (TMD) as
well as the checklist
of requirements.
Admin. Officer
3. Submit the
3. Receive/Deny
None
1 hour
SS, TMD
accomplished
acceptance of
Training and
required
Development
documents based
Registration Form
on the
together with the
correctness and
completed
completeness.
documentary
requirements listed
in the above
checklist to
Scholarship Section
of the TMD for
evaluation.
Admin. Officer
3.1 None
3.1. Prepare the
None
2 hours
SS, TMD
Matrix of
Nominees
735
3.2 None
3.3 None
3.4 None
3.5 None
3.6 None
3.7 None
3.8 None
DELIBERATION
3.9 None
indicating the list
of qualified
applicants who
passed the initial
screening.
3.2. Review, initial
and sign the
matrix of
nominees.
Section
Chief/Asst.
Chief/Division
Chief
TMD
Admin. Officer
SS, TMD
None
2 hours
3.3. Schedule a
Personnel
Development
Committee (PDC)
deliberation and
prepare a Notice
of Meeting.
3.4. Review and
initial the Notice of
Meeting.
None
15 minutes
None
1 day
(pausedclock)
3.5. Review and
initial the Notice of
Meeting.
3.6. Review and
sign the Notice of
Meeting.
3.7. Distribute to the
members of the
PDC a copy of the
signed Notice of
Meeting
3.8. Prepare
attendance sheet
for the PDC
deliberation
None
1 day*
None
1 day*
DCIR
RMG
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
3.9. Deliberate en
banc on the
applicants'
qualifications and
choose the most
qualified who may
participate in the
local learning and
development
None
2 hours*
(paused
clock)
Personnel
Development
Committee
Members and
Scholarship
Section,
TMD
736
Section
Chief/Asst.
Chief/Division
Chief
TMD
HREA., ACIR,
HRDS
programs
including
scholarships.
POST-DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS
Admin. Officer
3.10 None
3.10. Prepare the
None
3 hours
SS,
Detailed Evaluation
TMD
Report on the
successful
applicant/s and
memorandum to
all applicant/s who
are not approved
or selected.
Section
3.11 None
3.11. Review and
None
1 day
Chief/Asst.
sign the Detailed
Chief/Division
Evaluation Report
Chief
on the successful
TMD
applicant/s and
memorandum to
all applicant/s who
are not approved
or selected.
HREA., ACIR,
3.12 None
3.12. Review and
None
1 day*
HRDS
sign the Detailed
(pausedEvaluation Report
clock)
on the successful
applicant/s and
memorandum to
all applicant/s who
are not approved
or selected.
DCIR,
3.13 None
3.13. Review and
None
1 day*
RMG
sign the Detailed
(pausedEvaluation Report
clock)
on the successful
applicant/s and
memorandum to
all applicant/s who
are not approved
or selected.
Admin. Officer
4. Receive and
4. Once the
None
15 minutes
SS, TMD
acknowledge
Detailed Evaluation
information from TMD Report has been
on the acceptance in signed by the
selection of the
Deputy
official nominee/s
Commissioner,
737
RMG – Chairperson
of the PDC, notify
applicants thru
phone call, e-mail or
mail of their
selection in the list
and provide the
additional
requirement/s
checklist.
5. Submit the additional 5. Receive/Deny
requirements to TMD, acceptance of
if applicable
required additional
requirements
based on
correctness and
completeness.
6. Claim the
6. Release the
approved/signed
approved/ signed
original copy of the
original copy of
Detailed Evaluation
the Detailed
Report from the
Evaluation Report
Scholarship Section
to the applicant/s
of the TMD and
for the processing
proceed to the
of the request for
Finance Service for
funding.
the processing of the
request for funding.
The following
documents shall be
attached to the
request for funding:
d. Approved/ signed
copy of the Detailed
Evaluation Report
e. Approved Project
Procurement
Management Plan
f. Invitation Letter
6.1 None
6.1. Forward to the
Training Delivery
Division a
photocopy of the
approved/ signed
Detailed
738
None
1 hour
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
Evaluation Report
for the preparation
of the Revenue
Special Order.
7. Once the request for 7. TDD shall then
funding has been
receive the
approved, submit the
photocopy of the
approved/signed
approved/signed
request for funding to Detailed
Training Delivery
Evaluation Report
Division (TDD) for
and request for
preparation of the
funding for the
Revenue Special
preparation of the
Order (RSO)
RSO.
8. The signed RSO
8. TDD shall
shall be claimed at
release to
the TDD. The
applicant/s the
applicant will then
signed photocopy
sign the logbook
of RSO, copy
upon releasing.
furnished TMD.
8.1 None
8.1. Encode in the
training/
scholarship
database the
details of the
applicant/s who
will attend the
particular training
or development
program.
POST-TRAINING
8.2 None
8.2. Prepare a
memorandum to
the applicant on
the submission of
post-training/event
report.
8.3 None
8.3. Review and
initial the
memorandum to
the applicant on
the submission of
posttraining/event
report.
739
None
15 minutes
Admin. Officer
SS, TMD
None
27 minutes*
(pausedclock)
TDD
None
15 minutes
Admin. Officer
SS, TMD
None
4 hours
Admin. Officer
SS, TMD
None
1 day
Section
Chief/Asst.
Chief/Division
Chief
TMD
8.4 None
9. Receive the
memorandum on the
submission of posttraining/event report.
10. Submit the posttraining/event report
to the Office of the
Commissioner thru
the Human Resource
Development Service
with one (1) calendar
month after attending
the training/event
8.4. Review and
sign the
memorandum to
the applicant on
the submission of
posttraining/event
report.
9. Release the
memorandum to
the applicant on
the submission of
posttraining/event
report.
10. Receive and file
the posttraining/event
report from the
applicant within
one (1) calendar
month after the
training/event.
None
1 day*
(pausedclock)
HREA., ACIR,
HRDS
None
15 minutes
Admin. Officer
SS, TMD
None
15 minutes
Admin. Officer
SS, TMD
10.1. Monitor the
service contract
obligation thru the
signing of
clearances
TOTAL:
None
As they come
Admin. Officer
SS, TMD
None
12 days, 2
hours and
12 minutes
Note: *Time is dependent on the availability of signatories.
740
58. Processing of Request for Certification of Availability of Allotment
(CAA) – National Office (NO) Transactions
Certification issued for request for funding of BIR Offices for Programs/ Activities/
Project (PAPs) which are not included in the approved Annual Procurement Plan
(APP), as well as new or amended PAPs that were not originally included in the
approved budget for the year, wherein funds for the purpose shall be sourced form
savings generated.
Office or Division:
Budget Division (BD), Finance Service (FS)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
All Offices of the National Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Memorandum/Letter Request
Concerned Project Proponent of the National
2. Specification and Detailed Breakdown Office
of Expenses
3. Justification for the Request
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk,
1. Submit request for
1. Receive and
None
10 minutes
Budget Division
funding or CAA
record
(BD)
request for
funding or
CAA and
forward to the
Chief, Budget
Division
None
1.1 Evaluate
request for
funding or
CAA and
forward the
same to
concerned
Section
Chief
None
10 minutes
None
1.2 Record
request for
funding or
CAA and
forward the
same to
concerned
None
10 minutes
741
Division Chief,
BD
Section Chief,
Budget Control
Section (BCS),
BD
Budget
Officer
Budget Officer,
BCS
None
1.3 Verify the
availability
of allotment
None
10 minutes
None
1.4 Prepare
response to
the request,
record and
affix initial
on the reply
document
None
15 minutes
None
1.5 Review and
affix initial
on the reply
document
None
10 minutes
None
1.6 Forward
reply
document to
the office of
the
Assistant
Commission
er Finance
Service
None
15 minutes
None
1.7 Receive and
record reply
document
None
10 minutes
Receiving Clerk,
Finance Service
None
1.8 Review and
approve/affi
x signature
on reply
document
None
15 minutes
ACIR,
Finance Service
None
1.9 Record and
forward
signed reply
document to
Budget
Division
None
15 Minutes
Releasing Clerk,
Finance Service
742
Budget Officer,
BCS
Division Chief,
BD
Releasing Clerk,
BD
None
1.10 Receive
and record
signed reply
document
None
10 minutes
Receiving Clerk,
BD
2. Receive reply
document
2. Forward
signed reply
document to
requesting
office
TOTAL :
None
15 minutes
Releasing Clerk,
BD
None
2 hours and
25 minutes
NOTE:
1. Estimated processing time corresponds to one transaction and may vary from the actual
processing time, depending on the number of requests received during the day.
2. Assumption: There is no intervening factor/activity.
3. Supporting documents submitted complete. In case of incomplete/incorrect supporting
documents, return to requesting office with a checklist of required documents.
743
59. Certification of Last Salary Received of Officials and Employees
transferred to other Government Agencies
Certification that may be requested by Officials and Employees transferred to other
Government Agencies which is one of the documentary requirements specified under
COA Circular No. 2012-001 dated June 14, 2012 in claiming for First Salary in the
new office.
Office or Division:
Accounting Division (AD), Finance Service (FS)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter Request
Concerned Officials or Employees
AGENCY
FEES TO PROCESSIN
PERSON
CLIENT STEPS
ACTIONS
BE PAID
G TIME
RESPONSIBLE
Receiving Clerk
1. Submit Letter
1. Receive and
None
10 minutes
Accounting
Request
record Letter
Division
(AD)
Request and
forward to
the Chief,
Accounting
Division
None
1.1. Evaluate the
Letter
Request and
forward to
the Payrollin-charge
None
10 minutes
None
1.2.Verify records
of employee
from Index of
Payment
None
20 minutes
None
1.3. Prepare and
initial
Certification
and forward
the same to
the Chief,
Verification
Section
None
10 minutes
744
Division Chief
AD
Administrative
Officer
AD
Administrative
Officer
AD
None
1.4. Review and
initial
Certification
and forward
to the Chief
Accounting
Division for
signature
None
1.5. Check and
sign
Certification
2. Receive Certification 2. Release the
and sign the log book
certification
to the
requesting
official and
employee
TOTAL :
None
10 minutes
Chief,
Verification
Section
BD
None
10 minutes
Division Chief
BD
None
5 minutes
Administrative
Officer
BD
None
1 hour and
15 minutes
Note:
1. Authorization Letter should be presented by representative to receive the Certification of Last
Salary Received
2. Estimated processing time corresponds to one transaction and may vary from the actual
processing time, depending on the number of requests received during the day.
3. Assumption: There is no intervening factor/activity.
745
60. Certification of Compensation of Officials and Employees of the BIR
for VISA application
Certification that may be requested by Officials and Employees of the Bureau of
Internal Revenue to support their VISA application for their travel to Foreign Countries
Office or Division:
Accounting Division (AD), Finance Service (FS)
Classification:
Simple
Type of Transaction: G2G – Government to Government (employee or official)
Who may avail:
BIR Officials and Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
2. Letter Request
Concerned Officials or Employees
AGENCY
FEES TO
PROCESSIN
PERSON
CLIENT STEPS
ACTIONS
BE PAID
G TIME
RESPONSIBLE
Receiving Clerk
1. Submit Letter
1. Receive and
None
10 minutes
Accounting
Request
record
Division
(AD)
Letter
Request
and forward
to the Chief,
Accounting
Division
None
1.1. Evaluate
the Letter
Request
and forward
to the
Payroll-incharge
None
10 minutes
Division Chief
AD
None
1.2.Verify
records of
employee
from Index
of Payment
None
20 minutes
Administrative
Officer
AD
None
1.3. Prepare
and initial
Certification
and forward
the same to
the Chief,
Verification
Section
None
10 minutes
746
Administrative
Officer
AD
1.4. Review and
initial the
Certification
and forward
to the Chief
Accounting
Division for
signature
None
10 minutes
Chief,
Verification
Section
AD
1.5. Check and
sign the
Certification
2. Receive Certification 2. Release the
and sign the log book
certification
to the
requesting
official and
employee
TOTAL :
None
10 minutes
Division Chief
BD
None
5 minutes
Administrative
Officer
BD
None
1 hour and 15
minutes
None
None
Note:
1. Authorization Letter should be presented by representative to receive the Certification of
Compensation.
2. Estimated processing time corresponds to one transaction and may vary from the actual processing
time, depending on the number of requests received during the day.
3. Assumption: There is no intervening factor/activity.
747
61. Processing of PURCHASE ORDER (PO) for the Issuance of
Community Tax Certificate (CTC) to LOCAL GOVERNMENT UNITS
The BIR shall cause the printing of CTC’s and distribute the same to the provinces,
cities and municipalities through the provincial, city and municipal treasurers in
accordance with prescribed regulations under Section 164, Article 249 of the
Implementing Rules and Regulations of the Local Government Code of 1991 (RA
7160).
Office or Division:
Accountable Forms Division (AFD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
Provincial Treasurer/City Treasurer/Municipal Treasurer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Purchase Order (PO - 1 original, 3
Provincial Treasurer/City Treasurer/Municipal
duplicate copies)
Treasurer
2. Letter from the Bureau of Local
Bureau of Local Government Finance (BLGF)
Government Finance (BLGF) as to the
authenticity of the signature of the
Provincial Treasurer/City
Treasurer/Municipal Treasurer (1 original,
1 duplicate)
3. Authorization Letter (for representative
Provincial Treasurer/City Treasurer/Municipal
in behalf of the Provincial Treasurer/City
Treasurer
Treasurer/Municipal Treasurer - 1 original)
4. Identification Card of the Provincial
Provincial Treasurer/City Treasurer/Municipal
Treasurer/City Treasurer/Municipal
Treasurer
Treasurer (1 photocopy)
5. Identification Card of the Authorized
Authorized Representative
Representative (1 photocopy)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Prepare Purchase
1. Receive
None
10 minutes
Accountable
Order (PO) and submit documents and
Forms
Division
to BLGF for verification forward to the
(AFD)
as to the authenticity of Chief, AFD for
the signature of the
approval of
Treasurer and submit
quantity to be
the approved PO and
issued
other documents to the
AFD.
None
1.1 Approve
quantity for
issuance of CTC
requisitioned
748
None
5 minutes
Division Chief
AFD
None
None
None
None
None
2. Present Billing
Statement and secure
Order of Payment from
Accounting Division,
present the same to
Cashier, GSD for
payment
1.2 Record PO
and forward
documents to
Miscellaneous
Accountable
Forms Section
1.3 Compute
requested
quantity and
serial numbers,
and prepare
Billing Statement
for payment of
requisitioned
CTC
1.4 Verify
requested
quantity and
serial numbers
and initial Billing
Statement
1.5 Review
requested
quantity and
serial numbers
and initial Billing
Statement
1.6 Check
requested
quantity and
serial numbers
and sign Billing
Statement
2. Release
signed Billing
Statement to the
Authorized
Representative to
be presented to
Accounting
Division and
General Services
Division
749
None
5 minutes
Receiving Clerk
AFD
Printing
costs/
handling
costs/
cost of
packing
materials
10 minutes
Document
Processor
AFD
None
10 minutes
Chief
Miscellaneous
Section
AFD
None
10 minutes
Assistant Division
Chief
AFD
None
10 minutes
Division Chief
AFD
None
2 minutes
Document
Processor AFD
Accountant
Accounting
Division
Cashier
General Services
Division
None
2.1 Prepare
Order of Payment
None
5 minutes
None
2.2 Receive
payment and
issue Official
Receipt (OR)
2.3 Process PO,
Gate Pass,
Invoice and
Certificate of
Appearance and
attach photocopy
of OR and
forward all
documents to
Vault Custodian
2.4 Record
transaction on
Vault Logbook,
check CTC
Individual
(CCI)/Corporation
(CCC) serial
numbers and
quantity for
issuance and
signs Gate Pass
and initial other
documents
3. Verify quantity
and serial
numbers of CCI
and/or CCC for
issuance and
initial in the Gate
Pass and other
documents
None
20 minutes
None
15 minutes
Document
Processor AFD
None
15 minutes
Vault Custodian
AFD
None
20 minutes
Chief
Miscellaneous
Section
AFD
3.1 Review
quantity and
serial numbers of
CCI and/or CCC
for issuance and
sign Gate Pass
None
10 minutes
Assistant Division
Chief
AFD
None
None
3. Check quantity and
serial numbers of CCI
and/or CCC
requisitioned, sign
Gate Pass and other
documents
None
750
and other
documents
None
3.2 Check
quantity and
serial numbers of
CCI and/or CCC
for issuance, sign
Gate Pass and
other documents
and approve for
release
4. Sign vault logbook
4. Release
and guard logbook and requisitioned CCI
receive accountable
and/or CCC and
forms
post issuance on
the stock card
None
10 minutes
Division Chief
AFD
None
5 minutes
Vault Custodian
AFD
None
None
5 minutes
Vault Guard
AFD
None
2 hours and
47 minutes
4.1 Record
transaction on the
guard logbook
and sign Gate
Pass
TOTAL :
NOTE:
1. Processing of issuance shall be based on the completeness of documents presented.
2. The total processing time indicated above is computed on a per PO basis and in the assumption
that one or two Authorized Requisitioners are being served at any given time. The same may
be extended depending on the volume of the received PO for the day.
751
62. Processing of Requisition and Issuance Slip (RIS) for the Issuance
of Accountable Forms to BIR Accountable Officers
Accountable forms used for Tax Compliance purposes and are generally being used
to internal (BIR) requisitioners.
Office or Division:
Accountable Forms Division (AFD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
BIR Authorized Requisitioner
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Requisition and Issue Slip (RIS - 1
Authorized Requisitioner
original, 3 duplicate copies)
2. Stock Position Sheet (1 original)
Authorized Requisitioner
3. Authorization Letter (for representative
Authorized Requisitioner
in behalf of the Authorized Requisitioner - 1
original)
4. Internal Investigation Division Clearance Internal Investigation Division
(for Documentary Stamps - 1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit duly filled-up 1. Receive
None
10 minutes
Accountable
and signed RIS, Stock complete
Forms
Division
Position Sheet,
documents and
(AFD)
Authorization Letter
forward to the
(for representative to
Chief, AFD for
receive in behalf of
approval of
Authorized
requested
Requisitioner) and
Accountable
Internal Investigation
Forms (AF)
Clearance (for
Documentary Stamps)
None
None
1.1 Approve
quantity for
issuance of AF's
requisitioned
1.2 Record RIS
and forward
documents to
Miscellaneous
Accountable
Forms Section /
Stamps and
Labels Section
752
None
5 minutes
Division Chief
AFD
None
5 minutes
Receiving Clerk
AFD
None
1.3 Process RIS,
and prepare Gate
Pass, Invoice
Receipt and
Certificate of
Appearance/
PAFSECOM
None
15 minutes
Document
Processor
AFD
None
1.4 Record
transaction on the
Vault Logbook,
check quantity
and serial
numbers of AF to
be issued, sign
Gate Pass and
initial on other
documents
None
15 minutes
Vault Custodian
AFD
2. Check quantity and
serial numbers of AF
requisitioned, sign
Gate Pass and other
documents
2. Verify quantity
and serial
numbers of AF
for issuance and
initial in the Gate
Pass and other
documents
None
25 minutes
Chief
Miscellaneous
Section / Stamps
and Labels
Section
AFD
None
2.1 Review
quantity and
serial numbers of
AF for issuance
based on Gate
Pass and other
documents and
sign them
None
10 minutes
Assistant Division
Chief
AFD
None
2.2 Check
quantity and
serial numbers of
AF for issuance,
sign Gate Pass
and other
documents and
approve for
issuance
None
10 minutes
Division Chief
AFD
753
3. Sign vault logbook
and guard logbook and
receive accountable
forms
None
3. Release
requisitioned
Accountable
Form to
Authorized
Requisitioner
3.1 Record
transaction on the
guard logbook
and sign Gate
Pass
TOTAL :
None
5 minutes
Vault Custodian
AFD
None
5 minutes
Vault Guard
AFD
None
1 hour and 45
minutes
NOTE:
1. Processing of issuance shall be based on the completeness of documents presented.
2. The total processing time indicated above is computed on a per RIS basis and in the assumption
that one or two Authorized Requisitioners are being served at any given time. The same may
be extended depending on the volume of the received RIS for the day.
754
63. Processing of Request for Reproduction of various BIR Forms,
Issuances (in-house)
Printing of Revenue Memorandum Orders, Revenue Regulations, Revenue
Memorandum Circulars, BIR Forms and reproduction of BIR Forms requested by the
Revenue District Offices.
Office or Division:
General Services Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Letter Request (1 original 1 duplicate
BIR Employee
copy)
2. Job Order (1 original 1 duplicate copy)
GSD
3. Sample Form (1 Photocopy)
BIR Employee
4. Gate pass (1 Original 1 Duplicate)
GSD
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit letter
1. Receive letter
None
10 Minutes
General Services
request and photo
request and log in
Division (GSD)
copy of sample for
the receiving
reproduction of various record book.
BIR forms and
issuances.
None
2. Fill-up and sign job
order form
None
None
None
None
None
Receiving Clerk
GSD
Receiving Clerk
GSD
1.1 Provide job
order form.
2. Receive signed
job order.
None
5 Minutes
None
3 minutes
2.1 Initial on the
job order.
2.2 Approve job
order.
2.3 Reproduce
various BIR
Forms/issuances.
2.4 Prepare gate
pass for release
of
forms/issuances
reproduced.
2.5 Approve Gate
pass.
None
2 minutes
None
10 minutes
None
1 day
None
10 Minutes
Administrative
Officer
GSD
None
5 Minutes
Section Chief
GSD
755
Section Chief
GSD
Division Chief
GSD
Printing Machine
Operator
3. Receive reproduced
forms.
3. Release
reproduced
forms/issuances
to requisition BIR Employee.
TOTAL :
None
15 minutes
None
1 day and 1
hour
NOTE:
1. The total processing time indicated above is computed on a per document basis
756
Administrative
Officer
GSD
64. Processing of Request for delivery of documents thru Messengerial
Service
Dockets, Letters/ Communications from the different offices in the National Offices are
delivered to Metro Regional Offices and Govt. Offices in Metro Manila by our
messengers.
Office or Division:
General Services Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G-Government to Government
Who may avail:
BIR Employee
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Job Order for Messengerial Service (1
BIR Employee
original 1 duplicate)
2. Documents for delivery (1 original 2
BIR Employee
duplicate)
3. Gate pass (1 original 1 duplicate)
GSD
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit duly filled-up 1. Receive the
None
10 minutes
General Services
and approved Job
approved Job
Division (GSD)
order and documents
Order Form and
for messengerial
log in the
service.
receiving record
book.
Encoder
None
1.1 Encode
None
10 minutes
GSD
details of
documents in the
messengerial
incoming data
base file.
Administrative
None
1.2 Prepare gate
None
5 minutes
Assistant
pass for delivery
GSD
to the Regional
Offices & other
Government
Agencies in
Metro Manila.
Section Chief
None
1.3 Approve Gate
None
10 minutes
GSD
pass.
Driver/Administrat
2. Claim received copy 2. Deliver
None
1 day
ive Aide
of documents
documents to
GSD
delivered.
Regional Office
and other
Government
Agencies in
Metro Manila.
757
None 2.1 Encode date
received and
receiving officer
in the database
file.
None 2.2 Scanning of
the file copy of
document
delivered
TOTAL:
None
5 minutes
Administrative
Assistant/Aide
GSD
None
1 minute
Administrative
Assistant/Aide
GSD
None
1 day and 41
minutes
NOTE:
1. The total processing time indicated above is computed on a per document basis.
758
65. Processing of Request for Mailing of documents
Dockets, Letters/ Communications from the different offices in the National Office are
mailed to BIR Regional Offices, other Govt. Agencies and Taxpayers.
Office or Division:
General Services Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G-Government to Government
Who may avail:
BIR Employee
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Job Order for Mailing (1 original 1
BIR Employee
duplicate)
2. documents for mailing (1 original 2
BIR Employee
duplicate)
3. Gate pass
GSD
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit duly filled-up 1. Receive the
None
10 minutes
Assistant/Aide
and approve job order approved Job
General Services
and documents for
Order Form and
Division (GSD)
mailing.
log in the
receiving record
book.
Administrative
None
1.1 Encode
None
5 minutes
Assistant/Aide
details of
GSD
document in the
incoming mail
data base file for
preparation of
transmittal.
Administrative
None
1.2 Prepare gate
None
10 minutes
Assistant
pass for delivery
GSD
of documents for
mailing to the BIR
Post Office.
Section Chief
None
1.3 Approve Gate
None
10 minutes
GSD
pass.
Administrative
2. Claim received copy 2. Deliver
None
4 Hours
Assistant/Aide
of documents
documents to the
GSD
delivered.
BIR Post Office.
TOTAL:
None
4 hours and
35 minutes
NOTE:
1. The total processing time indicated above is computed on a per document basis.
759
66. Request for Posting Information Advertisement
Movie Clips of BIR Activities and Events, Monthly Project Status Reports (PSR) and
Report on awarded projects are flashed in the electronic board at the NOB Lobby
Office or Division:
General Services Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G-Government to Government
Who may avail:
Requesting Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request Letter
BIR Employee
2. Soft copy of the Advertisement
BIR Employee
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Administrative
1. Submit a letter
1. Receive
None
1 minute
Assistant/Aide
request for posting
approved letter
General Services
advertisement to LCD
request.
Division (GSD)
TV located at the
Elevator lobby NOB
approved by the Chief
General Services
Division.
Administrative
None
1.1 Copy the file
None
2 hours
Assistant/Aide
to be posted.
None
2. Sign service slip
1.2 Posting of the
file at the Info-Ad
at the National
Office Elevator
Lobby LCD TV
2. Submit service
slip for signature
of requesting
office.
TOTAL:
760
None
20 minutes
None
5 minutes
None
2 hours and
26 minutes
GSD
Administrative
Assistant/Aide
GSD
Administrative
Assistant/Aide
GSD
67. Processing and Payment of Fidelity Bond of BIR Accountable
Officials and Employees for New Applicant
Fidelity Bond – is an insurance of bondable public officer under the Fidelity Fund to
assure: a) faithfully perform all the duties imposed by law upon him; b) faithfully
account all funds and public property coming into his possession, custody of control.
The Accountable Officials/Employees are the employees of the government of the
Philippines whose duties performed permits or requires the custody of funds or
properties for which he is accountable be deemed bonded and his fidelity insured in
accordance with Public Bonding Law
Office or Division:
General Services Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. General Form No. 58(A)-Application for
BIR employees
bond of Accountable Officials and
Employees
2. Certified copy of appointment
BIR employees
3. Certified copy of SALN (latest)
BIR employees
4. Memo designation of new
BIR employees
position/RTAO
5. Certification of No Pending Case
Internal Investigation Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief
1. Submit GF No.
1. Receive filledNone
3 minutes
General
Services
58(A)
up GF No.
Division
(GSD)
58(A) (for new
applicant) with
complete
attachments
Section Chief
None
1.1.Prepare
None
10 minutes
GSD
General Form
No. 57(A) Request for
Bonding
and/or
Cancellation
of Bond of
Accountable
Officials and
Employees
with a List of
761
None
None
None
None
None
None
None
None
Bonded Public
Officials
1.2.Forward GF
No. 57(A) and
GF No. 58(A)
to
Administrative
Service
1.3.Receive
signed GF No.
57(A) and GF
No. 58(A) from
Administrative
Service
1.4.Prepare DV
and ObR for
payment of
the annual
premiums of
bond
1.5.Release DV
and ObR to
Budget
Division for
funding
1.6. Receive and
record
approved DV
from Financial
Service
1.7. Prepare
check and
Advice of
Checks Issued
and Cancelled
(ACIC)
1.8. Review and
sign check
and ACIC (if
amount is
P10,000.00
and below)
1.9. Sign check
and ACIC (if
amount is
762
None
3 minutes
Releasing Clerk
GSD
None
3 minutes
Section Chief
GSD
None
10 minutes
Section Chief
GSD
None
3 minutes
Releasing Clerk
GSD
None
3 minutes
Receiving Clerk
GSD
None
5 minutes
Admin. Asst.
GSD
None
3 minutes
1. Section Chief
2. Division Chief
GSD
None
3 minutes
Division Chief
GSD
None
None
None
None
None
None
2. None
P10,000.00
and above)
1.10. Record and
release check
and ACIC with
DV to
Administrative
Service
1.11. Receive
signed check
and ACIC
from
Administrative
Service
1.12. Forward
ACIC to
Landbank
1.13. Release
check to the
Section ChiefDBS
1.14. Submit
Fidelity Bond
with complete
attachments to
the Bureau of
Treasury and
remit check to
Landbank
1.15. Submit the
duplicate copy
of
Confirmation
Letter to COA
2. File the original
Confirmation
Letter
TOTAL :
763
None
15 minutes
Releasing Clerk
GSD
None
3 minutes
Receiving Clerk
GSD
None
1 hour
Messenger
GSD
None
3 minutes
Admin. Asst.
GSD
None
5 hours
Section Chief
GSD
None
3 minutes
Receiving Clerk
GSD
None
3 minutes
Receiving Clerk
GSD
None
7 hours and
13 minutes
68. Processing of Fidelity Bond of BIR Accountable Officials and
Employees (Renewal- shall be renewed before the expiration of
the bond)
Fidelity Bond – is an insurance of bondable public officer under the Fidelity Fund
to assure: a) faithfully perform all the duties imposed by law upon him; b) faithfully
account all funds and public property coming into his possession, custody of
control.
The Accountable Officials/Employees are the employees of the government of
the Philippines whose duties performed permits or requires the custody of funds or
properties for which he is accountable be deemed bonded and his fidelity insured in
accordance with Public Bonding Law
Office or Division:
Disbursement and Bonding Section (DBS)-General Services
Division (GSD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
BIR Employees
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. General Form No. 58(A)-Application
General Services Division
for bond of Accountable Officials and
Employees
2. Certified copy of appointment
BIR employees
3. Certified copy of SALN (latest)
BIR employees
4. Memo designation of new
BIR employees
position/RTAO
5. Certification of No Pending Case
Internal Investigation Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief
None
1. Prepare
None
10 minutes
General Services
General Form
Division (GSD)
No. 57(A) –
Request for
Bonding and/or
Cancellation of
Bond of
Accountable
Officials and
Employees with
a List of
Bonded Public
Officials with
764
None
None
None
None
None
None
None
None
None
complete
attachments
2. Forward GF
No. 57(A) to
Administrative
Service
3. Receive
signed GF No.
57(A)
4. Prepare DV
and ObR for
payment of the
annual
premiums of
bond
5. Release DV
and ObR to
Budget Division
for funding
6. Receive and
record
approved DV
from Financial
Service
7. Prepare
check and
Advice of
Checks Issued
and Cancelled
(ACIC)
8. Review and
sign check and
ACIC (if amount
is P10,000.00
and below)
9. Sign check
and ACIC (if
amount is
P10,000.00 and
above)
10. Record and
release check
and ACIC with
DV to
Administrative
Service
765
None
3 minutes
Releasing Clerk
GSD
None
3 minutes
Section Chief
GSD
None
10 minutes
Section Chief
GSD
None
3 minutes
Releasing Clerk
GSD
None
3 minutes
Receiving Clerk
GSD
None
5 minutes
Admin. Asst.
GSD
None
3 minutes
1.Section Chief
2. Division Chief
GSD
None
3 minutes
Division Chief
GSD
None
15 minutes
Releasing Clerk
GSD
None
None
None
None
None
None
11. Receive
signed check
and ACIC
12. Forward
ACIC to
Landbank
13. Release
check to the
Section ChiefDBS
14. Submit
Fidelity Bond
with complete
attachments to
the Bureau of
Treasury and
remit check to
Landbank
15. Submit the
duplicate copy
of Confirmation
Letter to COA
16. File the
original
Confirmation
Letter
TOTAL :
766
None
3 minutes
Receiving Clerk
GSD
None
1 hour
Messenger
GSD
None
3 minutes
Admin. Asst.
GSD
None
5 hours
Section Chief
GSD
None
3 minutes
Receiving Clerk
GSD
None
3 minutes
Receiving Clerk
GSD
None
7 hours and
10 minutes
69. Processing of Purchase Request (PR) for Supplies and Materials
Not Included in the PPMP/APP
Purchase Request (PR) is a form used by the requisitioning office for purchasing goods/
supplies/ property if the item/s requested is/are not available on stock.
Office or Division:
Property Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction:
G2G- Government to Government
Who may avail:
Requisitioning Office
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Purchase Request
National Office
2. Specifications
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit duly
None
10 minutes
Property Division
1.1. Receive
accomplished
(PD)
PR with
Purchase Request
attached
(PR) together with
Specificati
the Specifications
ons
None
None
None
None
1.2. Assign
Control
Number
1.3. Encode
the PR
and its
details for
monitoring
1.4. Prepare
Stock
Position
Sheet
(SPS)
based on
current
Stock
Card
None
10 minutes
Receiving Clerk
PD
None
30 minutes
Supply or Property
Officer
PD
None
30 minutes
Supply or Property
Officer
PD
1.5. Affix
signature
in the PR
and SPS
None
20 minutes
Division Chief
PD
767
2. Received by the
Administrative
Service
2. Record and
release to
Administrativ
e Service for
approval
TOTAL:
768
None
10 minutes
None
1 hour and 50
minutes
Releasing Clerk
PD
70. Processing Request for Motor Vehicle and Driver for Official Travel
of BIR Officials
Utilization of BIR Motor Vehicle for the official travels of BIR Officials assigned in the
National Office.
Office or Division:
Property Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G-Government to Government
Who may avail:
BIR Officials
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Request for Motor Vehicle form
Property Division
2. Trip Ticket
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Motorpool Clerk
1. Submit the duly
1. Receive the
None
10 minutes
Property
Divison
signed Request to
duly signed
(PD)
Use Motor Vehicle
Request to
Form and Trip
Use Motor
Ticket to
Vehicle and
Automotive and
Trip Ticket
Equipment
from the
Maintenance
requesting
Section (Motorpool)
Office
None
1.1 Log the
details of
the
approved
trip ticket to
the AEMS
Vehicle
Travel Log
Book
None
10 minutes
Motorpool Clerk
PD
1.2 Assign
Vehicle and
Driver if
Necessary
to the
Requesting
Office
TOTAL:
None
5 minutes
Automotive and
Equipment
Maintenance
Section Chief
PD
None
25 minutes
769
71. Numbering and Recording of Confidential Information filed by the
Tax Informer at the Revenue Regional Office
A Confidential Information refers to the sworn written statement given voluntarily by
an Informer. Such statement must definitely state the facts or acts constituting fraud
committed by a person or entity denounced to have violated or in violation of the NIRC
of 1997 (refer to Revenue Regulations No. 16-2010)
Office or Division:
Records Management Division (RMD) , Administrative Service
(AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Tax Informer - any qualified person who voluntarily provides
definite and sworn information not yet in the possession of the
BIR nor of public knowledge, leading to the discovery of frauds
upon the internal revenue laws or violations of any provision of
the NIRC of 1997, resulting on the recovery of revenues,
surcharges and fees and/or the conviction of the guilty party
and/or the imposition of any fine or penalty.
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Duly notarized and validated Affidavit
Tax Informer
Confidential Information against the
denounced taxpayer shall be under oath
and shall be personally executed and filed Validation from BIR Revenue Region Office
by the tax informer in four (4) copies
thru Chief, Legal Division
2. Indorsement / Transmittal Letter for
Chief, Records Management Division
indicating the request for Numbering and
Recording of CI to Confidential Entry Book
CLIENT STEPS
1. Submit the validated
and duly notarized
Affidavit
Confidential
Information (CI) in
four (4) copies
together with the
Indorsement /
Transmittal Letter
for Chief, Records
Management
Division requesting
for numbering and
AGENCY
ACTIONS
1 Receive the
validated and
duly notarized
Affidavit
Confidential
Information in
four (4) copies.
770
BIR Revenue Region's Authorized
Requisitioner
FEES TO
BE PAID
None
PROCESSING
TIME
10 Minutes
PERSON
RESPONSIBLE
Receiving Clerk
Records
Management
Division (RMD)
recording of CI to
Confidential Entry
Book.
2. Stamp date
Indorsement /
transmittal of
valid CI docket /
document.
None
10 minutes
Receiving Officer
/ Clerk
RMD
None
2.1 Log CI
docket/ document
and forward it to
the Staff in
charge for CI
numbering and
recording.
None
10 minutes
Receiving Officer
/ Clerk
RMD
None
2.2 Assign
number and
record it in the
Confidential Entry
Book.
None
15 minutes
Receiving Officer
/ Clerk
RMD
None
2.3 Retain 1 copy
for Records
Management
Division and file
to CI folder.
None
5 minutes
Receiving Officer
/ Clerk
RMD
None
2.4 Prepare
receipt of the
three (3) copies
of duly numbered
CI addressed to
concerned BIR
Revenue
Regional Office
and pack with
envelope / brown
paper.
None
30 minutes
Receiving Officer
/ Clerk
RMD
2. Receive
Indorsement of
valid CI docket /
document file copy
771
None
3. Deliver the CI
copies to
Communication
Operations,
Reproduction and
Miscellaneous
Services Section
(CORMS)General Services
Division to
forward it to
concerned
Regional Director
of the Revenue
Region.
TOTAL :
None
20 minutes
None
1 hour and 40
minutes
Messenger
RMD
NOTE:
1. Processing of request shall be based on the completeness of documents submitted.
2. The total processing time indicated above is computed on a per CI Request received.
3. The total processing time indicated above is computed on a per CI basis and in the assumption that
one (1) Authorized Requisitioner is being served at any given time. The same may be extended
depending on the volume/pages of the received CI for the day.
772
72. Processing of approved Terms of Reference (TOR), Approved
Budget for the Contract (ABC), Abstract of Quotations (AOQ),
Layout/Plans (if applicable) & other supporting documents for
conduct of Procurement Conference
Receipt of approved Terms of Reference (TOR), Approved Budget for the Contract
(ABC), Abstract of Quotations (AOQ), Layout/Plans (if applicable) & other supporting
documents from Project Proponent for preparation of Notice of Meeting for the
conduct of Pre-Procurement Conference
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction:
G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit duly
1.1 Receive duly
None
15 minutes
Procurement
approved TOR,
approved TOR,
Division
(PD)
ABC, AOQ,
ABC, AOQ,
Layout/Plans (if
Layout/Plans (if
applicable) & other
applicable) &
supporting
other supporting
documents
documents,
assign
document
number &
773
None
None
None
None
None
None
attach
document tracer
1.2 Review and
give instruction
to the Section
Chief, BAC
Secretariat
Section
1.3 Forward
approved TOR
docket to
Section Chief,
BAC
Secretariat
Section
1.4 Receive, check,
record &
forward the
TOR docket to
the assigned
BAC Processor
1.5 Receive, record
& check
completeness
of documents &
inclusion in the
approved APP
1.6 Prepare
procurement
action plan &
schedule preprocurement
conference
(if complete
documents &
project is
included in the
approved APP)
1.7 Prepare notice
of BAC meeting
and forward to
Section Chief,
BAC
Secretariat,
ADC & DC, for
initial
774
None
30 minutes
Division Chief
(DC) / Assistant
Division Chief
(ADC)
PD
None
15 minutes
Receiving Clerk
PD
None
30 minutes
Section Chief
BAC Secretariat
Section
PD
None
30 minutes
BAC Document
Processor
PD
None
30 minutes
BAC Document
Processor
PD
None
15 minutes
BAC Document
Processor
PD
None
1.8 Review and
initial the notice
of BAC meeting
None
15 minutes
None
1.9 Forward notice
of BAC meeting
to
BAC
Chairperson for
signature
TOTAL :
None
15 minutes
None
3 hours and
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in
the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
775
73. Processing of approved Terms of Reference (TOR), Approved
Budget for the Contract (ABC), Abstract of Quotations (AOQ) and
other supporting documents for conduct of Procurement
Conference per signed Notice of Meeting
Issuance/Serving of signed Notice of Meeting for the Pre-Procurement Conference;
Actual Conduct of Pre-Procurement Conference; Preparation of Bidding Documents
& Action Plan; and Preparation of Notice of Meeting for the Presentation/Review of
Bidding Documents & Action Plan
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction:
G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive copy of
1.1 Receive &
None
15 minutes
Processor
notice of BAC
photocopy
Procurement
meeting
signed Notice of
Division (PD)
BAC Meeting
None
1.2 Serve Notice of
BAC Meeting to
BAC members,
TWG & Project
Proponents
776
None
2 hours
BAC Document
Processor
PD
None
1.3 Photocopy
meeting
materials such
as TOR & other
supporting
documents for
distribution
during the
meeting
None
2 hours
BAC Document
Processor
PD
None
1.4 Prepare
Attendance
Sheet
None
15 minutes
BAC Document
Processor
PD
None
1.5 Upload soft
copy of the
TOR & other
supporting
documents to
the Laptop
None
15 minutes
BAC Document
Processor
PD
2. Attend the
scheduled preprocurement
conference
2.1 Assist BAC in
the conduct of
preprocurement
Conference
None
6 hours
BAC
Secretariat/BAC
Document
Processor
PD
Take down
notes for the
preparation of
minutes of
meeting
None
2.2 Prepare
Minutes of the
meeting re: PreProcurement
Conference
None
4 hours
BAC Document
Processor
PD
None
2.3 Furnish
softcopy of the
TOR and other
supporting
documents to
the project
proponent, to
incorporate
None
15 minutes
BAC Document
Processor
PD
777
observations
and changes
made by the
BAC, else
schedule for
procurement
activities and
prepare bidding
documents
3. Incorporate all the
observations and
changes made by
the BAC and
submit duly
approved Final
TOR, ABC, AOQ &
other supporting
documents
3.1 Receive duly
approved Final
TOR, ABC,
AOQ & other
supporting
documents for
schedule of
procurement
activities,
assign
document
number &
attach
document tracer
None
15 minutes
Receiving Clerk
PD
None
3.2 Review and
give instruction
to the Section
Chief, BAC
Secretariat
Section
None
30 minutes
Division Chief
(DC) / Assistant
Division Chief
(ADC)
PD
None
3.3 Forward
approved Final
TOR, ABC,
AOQ & other
supporting
documents to
Section Chief,
BAC Secretariat
Section with
instruction of
DC / ADC
None
15 minutes
Receiving Clerk
PD
778
None
3.4 Receive, check,
record &
forward to the
assigned BAC
Processor the
TOR with
supporting
documents
None
15 minutes
Section Chief
BAC Secretariat
Section
PD
None
3.5 Process and
check
completeness
of documents
None
30 minutes
BAC Document
Processor
PD
None
3.6 Prepare draft
bidding
documents and
action plan and
forward to
Section Chief,
BAC Secretariat
Section, ADC &
DC
None
2 hours
BAC Document
Processor
PD
None
3.7 Review draft
bidding
documents and
action plan
None
4 hours
None
3.8 Prepare Notice
of Meeting for
the presentation
/ review of
Bidding
documents and
action plan to
BAC
None
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
BAC Document
Processor
PD
779
None
3.9 Review and
initial the notice
of BAC meeting
None
15 minutes
None
3.10 Forward notice
of
BAC
meeting
to
BAC
Chairperson
for signature
TOTAL :
None
15 minutes
None
2 days,
7 hours and
30 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
780
74. Processing approved Terms of Reference, Approved Budget for the
Contract, Abstract of Quotations and other supporting documents
for the conduct of Presentation/Review of Bidding Documents and
Action Plan to Bids and Awards Committee (BAC) per signed Notice
of Meeting
Issuance/Serving of signed Notice of Meeting for the Presentation/Review of Bidding
Documents and Action Plan to Bids and Awards Committee (BAC); Actual Conduct of
Presentation/Review of Bidding Documents; and Preparation of Invitation to Bid (ITB)
/ Request for Expression of Interest (REOI), Invitation Letter to Observers &
Prospective Bidders and Notice of Meeting for the Pre-Bid Conference
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive copy of
1. Receive &
None
15 minutes
Processor
notice of BAC
photocopy
Procurement
meeting re:
signed Notice of
Division (PD)
presentation/revie
Meeting
w of Bidding
documents/Action
Plan
781
None
1.1
Serve
Notice of BAC
Meeting to BAC
members, TWG
& Project
Proponents
None
2 hours
BAC Document
Processor
PD
None
1.2
Prepare
Attendance
Sheet
None
15 minutes
BAC Document
Processor
PD
None
1.3 Upload soft
copy of the
TOR & other
bidding
documents to
the Laptop
None
15 minutes
BAC Document
Processor
PD
2. Attend
presentation/revie
w of Bidding
Documents and
Action Plan
2. Present bidding
documents and
action plan to
BAC
None
30 minutes
BAC, TWG, BAC
Secretariat &
Project Proponent
PD
2.1 Assist BAC in
the conduct of
presentation /
review of the
Bidding
Documents
and Action
Plan
None
30 minutes
BAC
Secretariat/BAC
Document
Processor
PD
None
4 hours
BAC Document
Processor
PD
None
Take down notes
for the
preparation of
minutes of
meeting
None
2.2 Finalize the
bidding
documents,
prepare the
Invitation to
Bid/REOI,
Invitation
letters to
782
Observers &
Prospective
Bidders and
Notice of
Meeting for
the conduct of
Pre-Bid
Conference
and forward to
Section Chief,
BAC
Secretariat
Section, ADC
& DC
None
2.3 Review and
Initial the
Invitation to
Bid / REOI,
Invitation
None
2.4 letters to
Observers and
Prospective
Bidders and
Notice of
Meeting
None
2.5 Forward
Invitation to Bid
/
REOI,
Invitation
Letters
to
Observers and
Prospective
Bidders
and
Notice
of
Meeting
to
BAC
Chairperson
for signature
None
15 minutes
TOTAL :
None
1 day and 30
minutes
None
783
30 minutes
Section Chief,
BAC Secretariat
Section, Assistant
Division Chief
(ADC) & Division
Chief (DC)
PD
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in
the market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
784
75. Processing of approved Terms of Reference, Approved Budget for
the Contract, Abstract of Quotations and other supporting
documents for the conduct of Pre-Bid Conference per signed
Notice of Meeting and processing of written queries received from
prospective bidders after conduct of Pre-Bid Conference and for
preparation of Supplemental/Bid Bulletin and corresponding Notice
of Meeting, if any
Issuance/Serving of signed Notice of Meeting for the conduct of Pre-Bid Conference
and Actual Conduct of Pre-Bid Conference; Receipt of Written Queries from
Prospective Bidders, if any, following the conduct of Pre-Bid Conference for the project
and preparation of Communication to concerned Project Proponent for answer/reply
to the queries and preparation and issuance of Supplemental/Bid Bulletin, if necessary.
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
(1 original)
Project Proponent
2. Approved Budget for the Contract
(1 original)
Project Proponent
3. Abstract of Quotations
(1 original)
Project Proponent
4. At least three (3) Quotations
(3 or more original)
Project Proponent
5. Approved Layout/Plans, (if applicable)
(1 original)
Project Proponent
6. Cost Benefit Analysis (CBA) (if
applicable) (1 original)
Project Proponent
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001
(1 original)
CLIENT STEPS
AGENCY
ACTIONS
Project Proponent
FEES TO
BE PAID
785
PROCESSING
TIME
PERSON
RESPONSIBLE
1. Receive signed
1 Receive signed
Invitation to Bid
Invitation to Bid
(ITB) / Request for
(ITB)/ Request
Expression of
for Expression of
Interest (REOI)
Interest (REOI)
and Invitation
and Invitation
Letters to
Letters to
Observers,
Observers,
Prospective
Prospective
Bidders /
Bidders /
Consultants and
Consultants and
Notice of BAC
Notice of BAC
meeting re: Premeeting and
bid Conference
Photocopy the
Notice of
Meeting
None
15 minutes
BAC Document
Processor
Procurement
Division (PD)
None
1.1 Post the signed
ITB / REOI in
the BIR &
PHILGEPS
websites
None
1 hour
BAC Document
Processor
PD
None
1.2 Prepare
Attendance
Sheet and
power point
presentation of
documentary
requirements
and reminders
None
1 hour
BAC Document
Processor
PD
None
1.3 Upload soft
copy of the
TOR & other
supporting
documents to
the Laptop
None
15 minutes
BAC Document
Processor
PD
None
1.4 Serve Notice of
BAC Meeting to
BAC members,
TWG & Project
Proponents
1.5 Serve Invitation
Letter to
None
2 hours
BAC Document
Processor
PD
None
1 day
BAC Document
Processor
None
786
PD
Observers and
Prospective
Bidders
2. Attend the pre-bid
conference
2. Assist BAC in the
conduct of the
pre-bid
conference
None
4 hours
BAC Secretariat/
BAC Document
Processor
PD
Take down notes
for the
preparation of
minutes of
meeting
None
2.1
Prepare
Minutes of the
Meeting re: Prebid Conference
None
4 hours
BAC Document
Processor
PD
3. Submit written
queries following the
conduct of Pre-Bid
Conference
3. Received written
queries from
prospective
bidders (10 CD
from deadline of
SRO)
None
15 minutes
BAC Document
Processor
PD
None
3.1 Prepare, review
and initial/sign
reference slip
together with
the queries
None
30 minutes
BAC Document
Processor,
Section Chief,
BAC Secretariat
Section,
Asst. Div. Chief
(ADC) &
Division Chief
(DC)
PD
None
3.2 Forward RS
together with
the queries to
the Project
Proponent
TOTAL :
None
15 minutes
BAC Document
Processor
PD
None
2 days
5 hours
30 minutes
787
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
788
76. Processing of answer/reply of Project Proponent to the written
queries
from
Prospective
Bidders
for
preparation
of
Supplemental/Bid Bulletin and corresponding Notice of Meeting, if
any, following the conduct of Pre-Bid Conference
Receipt of Answer from Project Proponent to the Written Queries of Prospective
Bidders and Preparation of Supplemental/Bid Bulletin and Notice of Meeting, if any,
following the conduct of Pre-Bid Conference for the project and preparation of the
Notice of Meeting for the BAC deliberation on the answer/reply of the Project
Proponent to the Written Queries
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Receive
1.1 Receive
None
15 minutes
Procurement
reply/answer to the
reply/answer
Division
(PD)
written queries of
of the Project
prospective bidders
Proponent
and submit to the
and forward to
BAC Secretariat
Division Chief
(DC)/Asst.
Division Chief
(ADC)
789
None
None
None
None
None
1.2 Review and
give
instruction to
the Section
Chief, BAC
Secretariat
Section thru
Receiving
Clerk
1.3 Forward
answer / reply
of the Project
Proponent to
Section Chief,
BAC
Secretariat
Section for
schedule of
BAC
deliberation
1.4 Receive,
check, record
and forward
the answer /
reply of the
Project
Proponent to
the assigned
BAC
Processor
1.5 Receive,
record and
prepare final
draft of
Supplemental/
Bid Bulletin,
assign
number and
schedule for
BAC
deliberation
1.6 Prepare notice
of BAC
meeting re:
BAC
deliberation
790
None
30 minutes
DC/ADC
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief,
BAC Secretariat
Section
PD
None
30 minutes
BAC Document
Processor
PD
None
15 minutes
BAC Document
Processor
PD
None
1.7 Review and
initial the
notice of BAC
meeting
None
15 minutes
None
1.8 Forward
notice of BAC
meeting to
BAC
Chairperson
for signature
TOTAL :
None
15 minutes
None
2 hours and
30 minutes
Section Chief,
BAC Secretariat
Sec., ADC &
DC
PD
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in
the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
791
77. Processing of answer/reply of Project Proponent to written queries
from prospective bidders for conduct of BAC deliberation and
preparation of Supplemental/Bid Bulletin, if any, per signed Notice
of Meeting
Issuance/Serving of Notice of Meeting for the BAC deliberation re: Supplemental/Bid,
Actual Conduct of BAC deliberation and preparation of Notice of Meeting for the
Submission, Receipt and Opening of Bids (SRO)
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive signed
1.1 Receive &
None
15 minutes
Processor
notice of BAC
photocopy
Procurement
meeting re: BAC
signed Notice
Division (PD)
deliberation
of BAC
Meeting
None
1.2 Serve Notice
of BAC
Meeting to
BAC
Members,
792
None
2 hours
BAC Document
Processor
PD
TWG &
Project
Proponent
None
1.3 Photocopy
meeting
materials such
as
Supplemental/
Bid Bulletin for
distribution
during the
meeting
None
1 hour
BAC Document
Processor
PD
None
1.4 Prepare
Attendance
Sheet
None
15 minutes
BAC Document
Processor
PD
None
1.5 Upload soft
copy of the
Supplemental/
Bid Bulletin to
the Laptop
None
15 minutes
BAC Document
Processor
PD
2. Attend BAC
deliberation on the
Supplemental/Bid
Bulletin
2.1 Assist BAC
deliberation of
the
Supplemental/
Bid Bulletin
None
4 hours
BAC Secretariat
PD
None
2.2 Prepare Final
Supplemental/
Bid Bulletin
and forward to
Section Chief,
BAC
secretariat
Section,
Assistant
Division Chief
(ADC) &
Division Chief
(DC)
None
30 minutes
BAC Document
Processor
PD
793
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
BAC Document
Processor
PD
None
2.3 Review and
Initial the Final
Supplemental/
Bid Bulletin
None
15 minutes
None
2.4 Route the
Final
Supplemental
/ Bid Bulletin
to BAC &
Head, TWG
for initial and
approval
during the
BAC
deliberation
meeting
None
1 hour
None
2.5 Post duly
signed
Supplemental
/ Bid Bulletin
None
30 minutes
BAC Document
Processor
PD
None
2.6 Serve
Supplemental
/ Bid Bulletin
to
2.7 Prospective
Bidders thru
email
communication
None
4 hours
BAC Document
Processor
PD
2.8 Prepare notice
of BAC
meeting re:
Submission,
Receipt and
Opening of
Bids (SRO)
and forward to
Section Chief,
BAC
Secretariat
Section, ADC
& DC
None
15 minutes
BAC Document
Processor
PD
None
None
794
None
2.9 Review and
initial the
notice of BAC
meeting
None
15 minutes
None
2.10 Forward
notice of
BAC meeting
to BAC
Chairperson
for signature
TOTAL :
None
15 minutes
None
1 day, 6 hours
and 45
minutes
Section Chief,
BAC Secretariat
Sec., ADC &
DC
PD
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
795
78. Processing of Bid Proposals of Prospective Bidders during the
conduct of Submission, Receipt and Opening of Bids per signed
Notice of Meeting
Distribution/Serving of Notice of Meeting for the Submission of, Receipt and Opening
of Bids (SRO) and Actual Conduct of SRO and preparation of the Notice of TWG Bid
evaluation
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
Project Proponent
applicable) (1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012Project Proponent
001 (1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive signed
1.1 Receive &
None
15 minutes
Processor
notice of BAC
photocopy
Procurement
meeting re: SRO
signed
Division (PD)
Notice of
BAC
Meeting
BAC Document
None
1.2 Serve
None
2 hours
Processor
Notice of
PD
BAC
Meeting to
BAC
Members,
TWG &
Project
Proponent
796
None
2. Attend the
submission, receipt
& opening of bids
None
None
1.3 Prepare
Attendance
Sheet and
other
meeting
materials
None
1 hour
BAC Document
Processor
PD
2.1 Assist BAC
in the
conduct of
the
submission,
receipt &
opening of
bids
None
4 hours
BAC Secretariat/
BAC Document
Processor
PD
None
4 hours
BAC Document
Processor
PD
None
15 minutes
BAC Document
Processor
PD
Take down
notes for the
preparation
of minutes of
meeting
2.2 Prepare
Minutes re:
Submission
, Receipt
and
Opening of
Bids and
Various
BAC
Reports
2.3 Prepare
Notice of
TWG Bid
evaluation
& Notice of
Ocular
Inspection
(if
applicable)
and forward
to Section
Chief, BAC
Secretariat
Section,
Assistant
797
None
None
Division
Chief (ADC)
& Division
Chief (DC)
2.4 Review and
initial the
Notice of
TWG Bid
evaluation
& Notice of
Ocular
Inspection
(if
applicable)
2.5 Forward
Notice of
TWG Bid
evaluation
& Notice of
Ocular
Inspection
(if
applicable)
to BAC
Chairperso
n for
signature
TOTAL :
None
15 minutes
Section Chief, BAC
Secretariat
Section, ADC & DC
PD
None
15 minutes
BAC Document
Processor
PD
None
1 day and 4
hours
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
798
79. Processing of Bid Proposals submitted by Prospective Bidders
during the conduct of Submission, Receipt and Opening of Bids
subject to the conduct of Technical Working Group (TWG) Bid
Evaluation
Distribution/Serving of Notice of Meeting for the TWG Bid evaluation; Actual Conduct
of TWG Bid evaluation; Preparation of the Notice of Meeting re: Post-Qualification
Process; and Preparation of Various BAC Reports (such as: Abstract of Bids as
Calculated, Detailed Bid Evaluation Report, Bid Evaluation Report)
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive signed
1.1 Receive &
None
15 minutes
Processor
Notice of TWG
photocopy
Procurement
Bid evaluation
signed Notice of
Division
(PD)
TWG Bid
evaluation
None
1.2 Serve Notice of
TWG Bid
Evaluation to
TWG
799
None
1 hour
BAC Document
Processor
PD
None
1.3 Prepare
Attendance
Sheet
None
15 minutes
BAC Document
Processor
PD
2. Attend the TWG
Bid evaluation
2.1 Assist TWG in
the conduct of
Detailed Bid
Evaluation
process
None
8 hours
TWG & BAC
Document
Processor
PD
None
2.2 Prepare
Various BAC
Reports (such
as: Abstract of
Bids as
Calculated,
Detailed Bid
Evaluation
Report, Bid
Evaluation
Report)
None
4 hours
TWG & BAC
Document
Processor
PD
None
2.3 Prepare notice
of meeting re:
PostQualification
Process and
forward to
Section Chief,
BAC Secretariat
Section,
Assistant
Division Chief
(ADC) &
Division Chief
(DC)
None
15 minutes
BAC Document
Processor
PD
None
2.4 Review and
initial the notice
of meeting re:
PostQualification
Process
None
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
800
None
2.5 Forward notice
of meeting re:
PostQualification
Process to BAC
Chairperson for
signature
None
15 minutes
TOTAL :
None
1 day, 6 hours
and 15
minutes
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in
the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
801
80. Processing of Bid Proposals submitted by prospective bidders
during the conduct of Submission, Receipt and Opening of Bids
subject to the conduct of Technical Working Group (TWG) PostQualification Process per signed Notice of Meeting
Distribution/Serving of Notice of Meeting for the Post-qualification of Process; Actual
Conduct of TWG Post-Qualification Process; and Preparation of Letter to Prospective
Bidder with the Lowest Calculated Bid (LCB) and request for submission of postqualification documents
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive signed
1.1 Receive &
None
15 minutes
Processor
Notice of BAC
photocopy
Procurement
meeting re: Postsigned Notice of
Division (PD)
Qualification
BAC meeting re:
Process
PostQualification
Process
BAC Document
None
1.2 Serve Notice of
None
2 hours
Processor
BAC meeting
PD
802
re: PostQualification
Process
to BAC Members,
TWG & Project
Proponent
None
1.3 Prepare
Attendance
Sheet & upload
soft copy of the
PostQualification
Summary
Report
2. Attend TWG Post 2.1 Assist BAC &
Qualification
TWG in the
Process
conduct of
PostQualification
Process
None
2.2 Prepare Letter
declaring the
LCB and
request for
submission of
postqualification
documents and
forward to
Section Chief,
BAC
Secretariats
Section,
Assistant
Division Chief
(ADC) &
Division Chief
(DC)
None
2.3 Review & initial
the Letter
declaring the
LCB and
request for
submission of
post803
None
15 minutes
BAC Document
Processor
PD
None
4 hours
BAC Secretariat
PD
None
15 minutes
BAC Document
Processor
PD
None
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
None
qualification
documents
2.4 Forward to BAC
Chairperson for
signature
None
15 minutes
TOTAL :
None
7 hours and
15 minutes
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
804
81. Processing of Post-Qualification Documents submitted by the
Bidder with Lowest Calculated Bid (LCB) for the preparation of
Technical Working Group (TWG) Report on result of evaluation of
Post-Qualification Documents for presentation to the Bids and
Awards Committee (BAC)
Receipt of Post-Qualification Documents from Bidder with LCB; Preparation of TWG
Report on the result of evaluation of post-qualification documents; and Preparation
of Notice of Meeting for the presentation of result of evaluation conducted by TWG
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
Project Proponent
applicable) (1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012Project Proponent
001 (1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Submit Post1. Receive PostNone
15 minutes
Processor
qualification
qualification
Procurement
documents
documents of
Division (PD)
Bidder and
inform the TWG
thru phone for
their
review/evaluatio
n and
preparation of
report on result
805
of evaluation of
post-qualification
documents
2. Receive
evaluation report
on the submitted
Post-qualification
documents of
Bidder
2.1 Receive
evaluation
report on the
submitted
Postqualification
documents of
Bidder and
prepare the
notice of
meeting re:
TWG report on
result of
evaluation of
postqualification
documents
and forward to
Section Chief,
BAC
Secretariat
Section, Asst.
Division Chief
(ADC) &
Division Chief
(DC)
None
15 minutes
BAC Document
Processor
PD
None
2.2 Review and
initial the
notice of
meeting re:
TWG report on
result of
evaluation of
postqualification
documents
None
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
806
None
2.3 Forward notice
of meeting re:
TWG report on
result of
evaluation of
postqualification
documents to
the BAC
Chairperson for
signature
TOTAL :
None
None
15 minutes
BAC Document
Processor
PD
1 hour
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and
available in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to
various Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
807
82. Processing of Technical Working Group (TWG) Report on the result
of evaluation of Post-Qualification Documents per signed Notice of
Meeting and preparation of BAC Resolution and various BAC
documents
Issuance/Serving of Notice of Meeting, Actual Conduct of TWG Report on the result of
evaluation of post-qualification documents; Preparation of Minutes of LCRB and Other
BAC Reports (such as: Detailed Bid Evaluation Report (if any), Bid Evaluation Report
(if any), Post-qualification Evaluation Report, Post-qualification Evaluation Summary
Report and Ocular Inspection Report, and Preparation of BAC Resolution, Notice of
Post-qualification/ Disqualification and Notification of Bidding Result
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
Project Proponent
COA Circular No. 2009-001 & 2012-001
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Receive notice of 1.1 Receive,
None
15 minutes
Processor
meeting re: TWG
photocopy
Procurement
report on result of
notice of
Division (PD)
evaluation of postmeeting re:
qualification
TWG report on
documents
result of
evaluation of
post808
qualification
documents
None
1.2 Serve notice of
meeting re:
TWG report on
result of
evaluation of
postqualification
documents
None
1.3 Prepare
Attendance
Sheet and other
meeting
materials and
upload soft
copy to the
Laptop
2. Attend Post2.1 Assist BAC &
Qualification
TWG in the
Process/Evaluation
conduct of
result of TWG
Postqualification
Process/Evalua
tion report
None
Take down
notes for the
preparation of
minutes of
meeting
2.2 Prepare
Minutes of
LCRB and
Other BAC
Reports (such
as: Detailed Bid
Evaluation
Report (if any),
Bid Evaluation
Report (if any),
Postqualification
Evaluation
Report, Postqualification
809
None
2 hours
BAC Document
Processor
PD
None
1 hour
BAC Document
Processor
PD
None
4 hours
BAC Secretariat/
BAC Document
Processor
PD
None
6 hours
BAC Document
Processor
PD
None
None
Evaluation
Summary
Report and
Ocular
Inspection
Report (if any)
2.3 Prepare BAC
Resolution,
Notice of Postqualification/
Disqualification
and Notification
of Bidding
Result and
photocopy all
the required
documents for
reference and
forward to
Section Chief,
BAC Secretariat
Section,
Assistant
Division Chief
(ADC) &
Division Chief
(DC)
2.4 Review and
Initial the BAC
Resolution,
Notice of Postqualification/
Disqualification
and Notification
of Bidding
Result
810
None
6 hours
BAC Document
Processor
PD
None
15 minutes
Section Chief,
BAC Secretariat
Section, ADC &
DC
PD
None
2.5 Forward the
BAC
Resolution,
Notice of Postqualification/
Disqualification
and Notification
of Bidding
Result for initial
and approval of
BAC and HOPE
TOTAL :
None
15 minutes
None
2 days, 3
hours and 45
minutes
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and
available in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
811
83. Processing of approved BAC Resolution declaring winning bidder
and preparation of Notice of Award
Preparation of Notice of Award to the Winning Bidder per approved BAC Resolution,
Notice of Post-Qualification/Disqualification and Notification of Bidding Result; and
issuance thereof to the Winning Bidder
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
(1 original)
Project Proponent
2. Approved Budget for the Contract
(1 original)
Project Proponent
3. Abstract of Quotations
(1 original)
Project Proponent
4. At least three (3) Quotations
(3 or more original)
Project Proponent
5. Approved Layout/Plans, (if applicable)
(1 original)
Project Proponent
6. Cost Benefit Analysis (CBA) (if applicable)
(1 original)
Project Proponent
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001
(1 original)
CLIENT STEPS
AGENCY ACTIONS
1. Receive approved
BAC Resolution,
Notice of Postqualification/
Disqualification
and Notification of
Bidding Result
1.1 Receive approved
BAC Resolution,
Notice of Postqualification/
Disqualification
and Notification of
Bidding Result
812
Project Proponent
FEES TO
BE PAID
PROCESSING
TIME
None
15 minutes
PERSON
RESPONSI
BLE
BAC
Document
Processor
Procurement
Division (PD)
None
1.2 Serve the Notice
of Postqualification/
Disqualification
and Notification of
Bidding Result
None
15 minutes
BAC
Document
Processor
PD
None
1.3 Prepare Notice of
Award and
forward to Section
Chief, BAC
Secretariat
Section, Assistant
Division Chief
(ADC) & Division
Chief (DC)
1.4 Review and Initial
the NOA
None
30 minutes
BAC
Document
Processor
PD
None
15 minutes
1.5 Forward NOA to
the concerned
Project Proponent
(PP), for initial
after which shall
then be forwarded
by PP for routing
to the various
offices for the next
procedures/steps,
to wit:
A. To Concerned
HREA, ACIR &
DCIR: For
initial: and;
B. To OCIR: For
approval of
concerned
signatory (CIR)
None
15 minutes
Section
Chief, BAC
Secretariat
Section, ADC
& DC
PD
BAC
Document
Processor
PD
TOTAL :
None
1 hour and
30 minutes
None
None
813
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
814
84. Processing of duly approved/signed Notice of Award (NOA) and
issuance/serving of NOA to the Winning Bidder
Issuance/serving of duly approved Notice of Award to the Winning Bidder for
conforme
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001
Project Proponent
(1 original)
PERSON
FEES TO PROCESSING
CLIENT STEPS
AGENCY ACTIONS
RESPONS
BE PAID
TIME
IBLE
BAC
1. Receive duly
1. Receive duly
None
15 minutes
Document
approved and
approved and
Processor
signed NOA
signed NOA
Procuremen
t Division
(PD)
2. Serve duly approved 2. Serve duly
NOA
approved NOA to
winning bidder for
conforme
TOTAL :
815
None
1 hour
None
1 hour and
15 minutes
BAC
Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
816
85. Processing of Notice of Award with Contractor’s conforme and
other pertinent documents to be indorsed to Contracts
Administration Section for preparation of Contract, Obligation
Request and Status & Notice to Proceed (NTP)
Receipt of Notice of Award with Contractor’s conforme; Indorsement to Contract
Administration Section, for preparation of Contract, ORS & NTP
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
BAC Document
1. Submit NOA with
1.1 Receive NOA
None
15 minutes
Processor
conforme
with conforme
Procurement
of the winning
Division (PD)
bidder
817
None
1.2Photocopy and
forward BAC
Resolution,
NOA and all
required
documents to
the Contracts
Administration
Section for
preparation of
Contract and
Obligation
Request and
Status (ORS) &
Notice to
Proceed
TOTAL :
None
1 hour
None
1 hour and 15
minutes
BAC Document
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in
the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
818
86. Processing of approved and notarized Contract, Notice to Proceed
with Contractor’s conforme & other supporting documents for
posting in the BIR and PhilGEPS websites
Receipt of approved and notarized contract and NTP with Contractor’s conforme and
other supporting documents for posting in BIR and PhilGEPS websites in compliance
to COA Circulars and such other pertinent Procurement Laws, Rules and Regulations.
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief,
1. Forward copy of
1.1 Receive
None
15 minutes
BAC Secretariat
approved and
approved and
Section
notarized contract
notarized
Procurement
and NTP with
contract and
Division (PD)
Contractor’s
NTP with
conforme & other
Contractor’s
supporting
conforme &
documents
other
supporting
documents
from Contract
Processor,
Contract
Administration
819
Section and
forward to
concerned
BAC
Secretariat
Processor
None
1.2 Scan & post in
PhilGEPS &
BIR websites
copy of
approved &
notarized
Contract
docket & NTP
with conforme
& date of
receipt
together with
the complete
supporting
documents
TOTAL :
None
1 hour
None
1 hour and 15
minutes
BAC Secretariat
Processor
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
820
87. Disbursement Voucher Preparation under Contract
Disbursement Vouchers & transmittal checklists prepared, reviewed, signed/ initialed
and forwarded to Accounting Division.
Office or Division:
Classification:
Type of
Transaction:
Who may avail:
Procurement Division (PD), Administrative Service (AS)
Complex
G2G- Government to Government
All Government Agencies, LGUs, GOCCs and other Government
Instrumentalities
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved and notarized contract with Procurement Division
annexes (1 original copy)
2. Approved APP (1 authenticated copy)
Procurement Division
3. Approved Budget for the Contract (ABC) Project Proponent
with Abstract of Quotations and
Quotation from Suppliers/Contractors (1
original copy)
4. Terms of Reference (TOR) (1 original Project Proponent
copy)
5. Deployment List (if applicable) (1 original Project Proponent
copy)
6. Notice of Award (1 original copy)
Procurement Division
7. BAC Resolution (1 original copy)
Procurement Division
8. Performance Security (1 original copy or Contractor
authenticated copy)
9. Supplemental/Bid Bulletin (if applicable) Procurement Division
(1 original copy
10. Bid documents (1 original copy)
Procurement Division
11.Financial Components submitted by the Contractor
bidder (1 original copy)
12.Technical Components submitted by the Contractor
bidder (1 original copy)
13.Post Qualification Documents submitted Contractor
by the bidder (1 original copy)
14.Obligation Request and Status (ORS) (1 Procurement Division
original duplicate copy / authenticated
copy for succeeding payments)
15.Certificate as to Availability of Funds Procurement Division
(CAF) (if applicable) (1 original copy
/authenticated copy for succeeding
payments)
16.Approved Notice to Proceed (NTP) with Procurement Division
Contractor’s conforme (1 original copy)
821
17.Certification of posting of advertisement Procurement Division
at conspicuous places from Head BAC
Secretariat (1 authenticated copy)
18. Posting of advertisement @ PhilGEPS Procurement Division
and BIR Websites (1 original copy)
19.Posting of NOA, NTP and Contract
award at PhilGEPS Website
20.Minutes of Pre-Procurement Conference
(if applicable) (1 authenticated copy)
21.Minutes of Pre-bid Conference (if
applicable) 1 authenticated copy)
22.Minutes of Opening of Bids (1
authenticated copy)
23.Invitation to three (3) Observers with
proof of receipt (1 authenticated copy per
observer)
24.Invitation Letters to various prospective
bidders with proof of receipt (1
authenticated copy per prospective
bidder)
25.Cost benefit analysis (if applicable) (1
original copy)
26.Technical Components – Envelope 1 (1
original copy)
27.Financial Components – Envelope 2 (1
original copy)
28. Abstract of Bids as Read (1 original
copy)
29. Abstract of Bids as Calculated (1
original copy)
30. Notice of Post Qualification (1
authenticated copy)
31. Detailed Bid Evaluation Report (1
original copy)
32. Bid Evaluation Report ( 1 original copy)
33.Post Qualification Evaluation Summary
Report (1 original copy)
34.Shortlisting Evaluation Criteria (if
applicable) (1 original copy)
35.Technical
Evaluation
Criteria
(if
applicable) (1 original copy)
36. Delivery Receipt/ Sales Invoice/Billing
Statement/ Billing Invoice/Statement of
Account (1 original copy)
822
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Procurement Division
Contractor
37.Request for Inspection (if applicable) (1
original copy)
38.Certificate of Acceptance ( 1 original
copy)
39.Certificate
of
Acceptance
and
Operationability (if applicable) 1 original
copy)
40.Certificate of Custody (if applicable) (1
original copy)
41.Inspection Committee’s Chronology of
Events (1 original copy)
42.Inspection and Acceptance Report (IAR)
(if applicable) (1 original copy)
43.Revenue Special Order for Training
(RSO) (if applicable) (1 authenticated
copy)
44. Attendance Sheets (if applicable) (1
authenticated copy)
45.Certificate of Attendance (if applicable)
(1 authenticated copy)
46.Training manuals (if applicable) (1
authenticated copy)
47.Certificate of Training Conduct (1
original copy)
48.Certificate of Service Performance (1
original copy)
49.Technical
Inspection
Report
(if
applicable) (1 original copy)
50.Submission of blank sheets for testing
and corresponding Transmittal Letter (if
applicable) (1 original copy)
51. FPRDI Laboratory Certificate Result (if
applicable) (1 original copy)
52.Transmittal Letters to Contractor,
Inspection Committee and Project
Proponent Re; Result of paper testing (1
original or authenticated copy)
53.Non-Disclosure Agreement, if applicable
(1 original or authenticated copy)
54.Hard copy and/or soft copy of
Manuscript/Workplan/Gantt Chart/Pert
CPM Diagram/Blue Print of Plans
/Terminal
Report/Accomplishment
Report/ Performance Evaluation Report,
if applicable (1 authenticated copy of the
Covering Pages)
823
Property Division/Project Proponent
Project Proponent
Project Proponent
Project Proponent
Inspection Committee Secretariat
Inspection and Acceptance Committee
Project Proponent/Records Management
Division
Project Proponent
Project Proponent/Attendees
Project Proponent/Attendees
Project Proponent
Project Proponent
Project Proponent
Contractor
DOST/Procurement Division
Procurement Division
Project Proponent
Project Proponent
55.DTRs/Summary of Attendance, if
applicable (1 authenticated copy of the
Covering Page
56.Letter request for replacement of
technical support/personnel (1 original
copy) with Curriculum Vitae, certificate of
Employment,
Certification
of
Qualifications and Diploma, if applicable
(1
authenticated
copy
each
documents/attachments)
57.Approved Letter request for replacement
of technical support/personnel, if
applicable (1 original copy)
58.Proof of payment to various GOCCs and
BIR, if applicable (1 authenticated copy)
59.Service
Report/Service
Work
Order/Monthly Preventive Maintenance
Report/Equipment Maintenance History,
if applicable (1 original or authenticated
copy)
60.Summary of Equipment and Supplies, if
applicable (1 original or authenticated
copy)
61.MRTG Report, if applicable (1 original or
authenticated copy)
62. Waybill, if applicable (1 original copy)
63. BIR Form 3007, if applicable (1 original
copy)
64.Screenshot/printout of the Interface
Aggregate Chart, if applicable (1
authenticated copy)
65.Certificate
of
Software
Updates/Upgrades and Patches, if
applicable
66.Transmittal letter informing BIR of any
updates/upgrades
or
patches,
if
applicable (1 original or authenticated
copy)
67.Sworn Declaration / Affidavit issued by
Contractor as proof of payment of
contributions/remittances to concerned
government agency and/or GOCC, if
applicable (1 original copy)
68.Certificate of No Pending Issue, if
applicable (1 original copy)
824
Project Proponent and Contractor
Contractor
Project Proponent
Project Proponent
Project Proponent and Contractor
Project Proponent
Project Proponent
Project Proponent
Project Proponent
Project Proponent
Project Proponent
Contractor
Contractor
Project Proponent
69.Printout of proof of Software License
Activation/Installation/Product
Authorization Codes/ Access to JIRA
Service Desk as logging facility, if
applicable (1 authenticated copy)
70.Oil Analysis Report, if applicable (1
original copy)
71.Certification that all Biometrics time and
attendance software can only process
the regular shift, if applicable (1
authenticated copy)
72.Manufacturer’s Certificate, if applicable
(1 original or authenticated)
73.Certification of Exclusive Distributorship,
if applicable (1 original or authenticated
copy)
74.Meter Request Forms, if applicable (1
original)
75.Monthly Meter Readings, fi applicable
(1original copy)
76.Letter for Request for Inspection re:
meter reading, if applicable (1 original
copy)
77.Certification of provision of spare toners
(1 original copy)
with
material
consignment (1 original or duplicate
copy)
78.Statement/Certificate
of
Work
Accomplishment, if applicable (1 original
copy)
79.Certificate
or
Percentage
Accomplishment, if applicable (1 original
copy)
80.Pictures of Before, During and After
Renovation,
if
applicable
(1
authenticated copy)
81.Delivery, Receipt, Packing, Inspection
List and Acknowledgement Receipt
(DRPILAR), if applicable (1 original
copy)
82.Summary Report of Deliveries, if
applicable (1 original)
83.Actual Printed Form or Digital Layout
with transmittal letter to and from
Contractor/Proponent, if applicable (1
original copy
825
Project Proponent
Project Proponent and Contractor
Personnel Division/Project Proponent
Contractor
Contractor
Contractor
Contractor
Contractor
Project Proponent
Project Proponent
Project Proponent
Project Proponent
Contractor
Project Proponent and Contractor
Project Proponent and Contractor
84.Approved/Signed Final Printed Form or
Digital Layout for printing with
acknowledgement slip or transmittal
letter to and from Contractor/Proponent,
if applicable (1 original copy)
85.Pest Control Services duly signed by the
office representatives duly certified
correct by Chief, GSD, if applicable (1
original copy)
86.Health/NBI/Barangay/Drug-Test/Nuero
Examination
Clearances/Certificates,
Certificate of Employment, Bio-data, if
applicable (1 original or authenticated
copy
87.BIR Security Set-up, if applicable (1
original copy)
88.Certificate
of
Inspection
and
Acceptance, if applicable (1 original
copy)
89.Summary Report of Inspection of
Equipment & Supplies, if applicable (1
original copy)
90.Warranty Certificate (if applicable) (1
original copy)
91.Bank Guarantee (if applicable) (1
original copy)
92.LTO Official Receipt with Certificate of
Registration,
if
applicable
(1
authenticated copy)
93.Vehicle Accessories Checklist/Vehicle
Delivery Note/Warranty Booklet
94.Certificate of User Acceptance Test
Readiness or Ready For Use Memo, if
applicable (1 original copy)
95.Certificate of Acceptance-Meets Quality
Standard, if applicable (1original)
96.Joint Venture Agreement (if applicable)
(1 original copy or authenticated copy)
97.Letter of Introduction (if applicable) (1
authenticated copy)
98.Penalty Computation (if applicable) (1
original copy)
99.Money Claims Checklist (if applicable)
(1 original copy or authenticated copy)
100.Disbursement Voucher (DV) (1 original
copy and 4 duplicate copies
826
Project Proponent and Contractor
Project Proponent and Contractor
Contractor
Project Proponent
Project Proponent
Project Proponent
Contractor
Contractor
Project Proponent and Contractor
Contractor
Project Proponent
Project Proponent
Contractor
Contractor/Administrative Service
Project Proponent
Procurement Division
Project Proponent/Procurement Division
101.DV Checklist (1 original copy and 1 Procurement Division
duplicate copy)
AGENCY
FEES TO PROCESSING
CLIENT STEPS
ACTIONS
BE PAID
TIME
1. Submit duly
1.1 Receive duly
None
15 minutes
approved Inspection
approved IAR
and Acceptance
from the
Report (IAR)
Acceptance
Committee,
assign control
no. and attach
document
tracer and
forward to
Chief/Assistant
Chief,
Procurement
Division
None
1.2. Review and
None
15 minutes
give instruction
to the Section
Chief, Contracts
Administration
Section,
Procurement
Division
1.3. Record, check
None
15 minutes
and forward
None
approved IAR
to assigned
Document
Processor
PERSON
RESPONSIBLE
Receiving Clerk
Procurement
Division (PDD)
Chief/ Assistant
Chief,
Procurement
Division
PD
Section Chief,
Contracts
Administration
Section,
Procurement
Division
PD
None
1.4. Process and
check
supporting
documents as
to the
completeness
of delivery
based on the
approved TOR
None
4 hours
Document
Processor
PD
2. Submit Sales
Invoice/Billing
2.1. Receive Sales
Invoice/Billing
None
15 minutes
Receiving Clerk
PD
827
Statement/ Statement
of Account and other
supporting
documents
None
None
None
None
Statement/
Statement of
Account and
other
supporting
documents from
the Project
Proponent,
assign control
no. and attach
document
tracer and
forward to
Chief/Assistant
Chief,
Procurement
Division
2.2. Review and
give instruction
to the Section
Chief, Contracts
Administration
Section,
Procurement
Division
2.3. Record,
Check and
forward to
Document
Processor
2.4. Process and
check billing
and supporting
documents as
to the
accuracy and
completeness
of the
documents per
contract TOR
2.5. Photocopy
all the
submitted
828
None
15 minutes
Chief/Assistant
Chief,
Procurement
Division
PD
None
15 minutes
Section Chief,
Contracts
Administration
Section,
Procurement
Division
PD
None
4 hours
Document
Processor
PD
None
2 hrs.
Document
Processor
PD
None
None
3. Submit signed DV
None
None
documents, for
file/record of
Procurement
Division
2.6. Prepare
Disbursement
Voucher with
Reference
Slip, review,
initial and sign
Reference Slip
2.7. Record and
forward to
Project
Proponent the
DV for
signature per
RDAO No. 42016 dated
April 29, 2016
3.1. Receive
signed DV
from Project
Proponent,
assign control
no. and attach
document
tracer and
forward to
Chief,
Procurement
Division
3.2. Review and
give
instruction to
the Section
Chief,
Contracts
Administration
Section,
Procurement
Division
3.3. Record,
check and
829
Document
Processor,
Section Chief,
Contracts
Administration
Section, Asst.
Chief and Chief,
Procurement
Division
PD
Releasing Clerk
PD
None
4 hours
None
15 minutes
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Chief/Assistant
Chief,
Procurement
Division
PD
None
15 minutes
Section Chief,
Contracts
forward to
Document
Processor
None
3.4 Prepare,
review, initial
and sign the
transmittal
checklist
None
4 hours
None
3.5. Record and
forward the
DV docket
with
supporting
documents
and transmittal
checklist to
Accounting
Division
TOTAL :
None
15 minutes
None
2 days, 4
hours 45
minutes
Administration
Section,
Procurement
Division
PD
Document
Processor,
Section Chief,
Contracts
Administration
Section, Asst.
Chief and Chief,
Procurement
Division
PD
Releasing Clerk
PD
Note:
1. On the assumption that items stated in the approved contract are completely delivered/services
rendered.
2. On the assumption that supporting documents are complete and in order.
3. The total processing time indicated above is computed on a per Contract basis
4. On the assumption that no other matters/meetings being attended to.
830
88. Processing of approved BAC Resolution, Notice of Award with
Contractor’s conforme and other supporting documents indorsed
to Contracts Administration Section for the preparation of Draft
Contract and Indorsement Letter to Legal Service for review and
comments
Indorsement of BAC Secretariat Section of approved BAC Resolution and NOA with
conforme of winning bidder and all pertinent documents to Contracts Administration
Section for the preparation of draft contract
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Contract
1. Submit/Forward
1.1 Receive
None
15 minutes
Processor
approved BAC
approved BAC
Contracts
Resolution, NOA
Resolution,
Administration
with Contractor’s
NOA with
Section
conforme and all
Contractor’s
pertinent
conforme and
Procurement
documents
all required
Division (PD)
documents from
BAC Secretariat
for preparation
831
of Contract,
ORS and NTP
None
None
None
1.2Prepare draft
contract with
supporting
documents
(Annexes),
Indorsement
letter to ACIR,
Legal Service
and Document
Tracer and
forward to
Section Chief,
Contracts
Administration
Section, Asst.
Division Chief
(ADC) &
Division Chief
(DC)
1.3 Review draft
contract and
initial/sign
Indorsement
Letter
None
2 hours
Contract
Processor
PD
None
2 hours
1.4 Record and
forward to Legal
Service
TOTAL :
None
15 minutes
Section Chief,
Contracts
Administration
Section ADC &
DC
PD
Releasing Clerk
PD
None
4 hours and
30 minutes
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
832
89. Processing of Final Contract and Obligation Request and Status
(ORS) with the Commissioner of Internal Revenue (CIR) as
signatory amounting to Php100,000.00 and above per approved
BAC Resolution and Notice of Award (NOA) and other supporting
documents
Receipt of draft contract with comments of Legal Service; Preparation of final contract
and ORS to be routed to concerned Project Proponent, Head Revenue Executive
Assistant (HREA), Assistant Commissioner (ACIR), Deputy Commissioner (DCIR), for
initial and to the Commissioner, for signature/approval
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Forward draft
1.1 Receive draft
None
15 minutes
Procurement
contract with
contract from
Division
(PD)
comments
Legal Service,
assign control
number and
attach
document
tracer &
forward to
Division Chief
833
(DC) /
Assistant
Division Chief
(ADC)
None
1.2 Review and
give
instruction to
the Section
Chief,
Contract
Administration
Section
None
15 minutes
Division Chief
(DC)/Assistant
Division
Chief(ADC)
PD
None
1.3 Forward to
Section Chief,
Contracts
Administration
Section the
draft contract
docket with
instruction of
the DC/ADC
and
encode/record
for monitoring
purposes
None
15 minutes
Receiving Clerk
PD
None
1.4 Receive,
check and
forward to the
assigned
Contract
Processor the
draft contract
with LS
comments for
finalization
None
15 minutes
Section Chief,
Contracts
Administration
Section
PD
None
1.5 Assign
contract
number,
record and
finalize
contract &
ORS, prepare
None
1 hour
Contract
Processor
PD
834
& attach
document
tracer and
forward to
Section Chief,
Contracts
Administration
Section
None
1.6 Review final
contract and
ORS with
complete
supporting
documents
and forward to
ADC/DC
None
1 hour
Section Chief,
Contracts
Administration
Section
PD
None
1.7 Review &
initial on the
final contract &
ORS with
complete
supporting
documents
None
30 minutes
DC/ADC
PD
1.8 Record and
forward the
Contract
docket with
ORS to the
concerned
Project
Proponent
(PP), for initial
on the Box A
of ORS, after
which,
None
15 minutes
Releasing Clerk
PD
None
835
1.9 shall then
be
forwarded
by PP for
routing to
the offices
in line with
the next
procedures/
steps, to
wit:
A. To Concerned
HREA/ACIR/D
CIR: For initial
on the Box A
of ORS;
B. To OCIR: For
signature on
the Box A of
ORS
C. To Budget
Division: For
certification of
availability of
allotment;
D. To Accounting
Division: For
certification of
funds;
E. To Concerned
HREA/ACIR/D
CIR: For initial
on the
Contract; and
F. To OCIR: For
signature/appr
oval of
Contract
TOTAL :
836
None
3 hours and
45 minutes
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
837
90. Processing of approved Contract & Obligation Request and Status
(ORS) with the Commissioner of Internal Revenue (CIR) as
signatory amounting to Php100,000.00 and above & preparation of
Transmittal Letter to Contractor re: contract for signature
Receipt of approved contract and ORS from the Office of Commissioner of Internal
Revenue (OCIR), for preparation of Letter to Contractor, for signature
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Forward approved 1.1 Receive
None
15 minutes
Procurement
contract docket
approved
Division
(PD)
with ORS and
contract
CAF & complete
docket with
supporting
ORS and CAF
documents
& complete
supporting
documents,
assign control
number and
attach
document
tracer &
838
None
1.2
None
1.3
None
1.4
None
1.5
forward to
Division Chief
(DC)/Assistant
Division Chief
(ADC)
Review and
give
instruction to
the Section
Chief,
Contracts
Administration
Section
Forward to
Section Chief,
Contracts
Administration
Section the
signed
contract
docket with
instruction of
the DC and
encode/record
for monitoring
purposes
Receive
signed
contract
docket with
instruction of
the DC and
encode/record
for monitoring
purposes and
forward to
Contract
Processor for
preparation of
Transmittal
letter to
Contractor re:
for signature
Prepare
transmittal
letter to
839
None
15 minutes
DC / ADC
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief,
Contracts
Administration
Section
PD
None
15 minutes
Contract
Processor
PD
None
Supplier/
Contractor and
forward to
Section Chief,
Contracts
Administration
Section,
ADC & DC
1.6 Review and
initial/sign the
transmittal
letter to
Supplier/
Contractor re:
contract for
signature
TOTAL :
None
15 minutes
None
1 hour and 30
minutes
Section Chief,
Contracts
Administration
Section,
ADC & DC
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
840
91. Processing of signed Contract from Contractor and preparation of
Notice to Proceed per approved BAC Resolution and Notice of
Award and other supporting documents
Receipt of signed contract from the Contractor and preparation of Notice to Proceed
(NTP)
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit signed
1.1 Receive signed
None
15 minutes
PD
contract
Contract, assign
control number
and attach
document tracer
& forward to
Division Chief
(DC)/Assistant
Division Chief
(ADC) for
instructions
DC / ADC
None
1.2 Review and
None
15 minutes
PD
give instruction
to the Section
841
None
None
None
None
Chief, Contracts
Administration
Section
1.3 Receive signed
contract
docket with
instruction of
the DC/ADC
and
encode/record
for monitoring
purposes and
forward to
Section Chief,
Contracts
Administration
Section for
preparation of
NTP
1.4 Prepare NTP
and Document
Tracer with
complete
supporting
documents &
forward to
Section Chief,
Contracts and
Administration
Section, ADC
& DC
1.5 Review &
initial NTP
1.6 Record and
forward the
NTP to the
concerned
Project
Proponent
(PP), for initial,
after which,
shall then be
forwarded by
842
None
15 minutes
Receiving Clerk
PD
None
30 minutes
Contract
Processor
PD
None
15 minutes
None
15 minutes
Section Chief,
Contracts
Administration
Section, ADC &
DC
PD
Releasing Clerk
PD
PP for routing
to the offices
in line with the
next
procedures/ste
ps, to wit:
A. To
HREA/ACIR/D
CIR: For initial;
and
B. To OCIR: for
signature
TOTAL :
None
2 hours
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the approved
APP.
3. On the assumption that the specifications and unit of measure is/are correct and available in the
market.
4. The total processing time indicated above is computed on a per project basis and in accordance
with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various Offices
bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
843
92. Processing of signed/approved Notice to Proceed per approved
Contract, Obligation Request and Status & other supporting
documents
Receipt of signed/approved Notice to Proceed (NTP) from the Office of the
Commissioner of Internal Revenue (OCIR) and for issuance/serving to Contractor for
conforme
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Forward signed /
1.1 Receive signed
None
15 minutes
Procurement
approved NTP
/ approved
Division
(PD)
NTP from
OCIR, assign
control
number &
attach
document
tracer &
forward to
Division Chief
(DC) /
Assistant
Division Chief
844
(ADC)
None
1.2 Review and
give
instruction to
the Section
Chief,
Contracts
Administration
Section
None
15 minutes
DC/ADC
PD
None
1.3 Forward to
Section Chief,
Contracts
Administration
Section with
instruction of
the DC/ADC
and
encode/record
for monitoring
purposes
None
15 minutes
Receiving Clerk
PD
None
1.4 Review &
forward to
assigned
Contract
Processor to
issue/serve
the Notice to
Proceed to the
Contractor for
conforme
None
15 minutes
Section Chief,
Contracts
Administration
Section
PD
None
1.5 Issue/Serve
the NTP to the
Contractor for
conforme
None
30 minutes
Contract
Processor
PD
TOTAL :
None
1 hour and 30
minutes
845
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
846
93. Processing of Notice to Proceed (NTP) with Contractor’s conforme
per approved Contract, Obligation Request and Status (ORS) and
Notice to Proceed (NTP) & other supporting documents
Receipt of Notice to Proceed (NTP) with Contractor’s conforme; For notarization of
approved contract; and Furnish copy of approved and notarized contract to COA and
various Offices
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G- Government to Government
Who may avail:
Project Proponents
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Terms of Reference
Project Proponent
(1 original)
2. Approved Budget for the Contract
Project Proponent
(1 original)
3. Abstract of Quotations
Project Proponent
(1 original)
4. At least three (3) Quotations
Project Proponent
(3 or more original)
5. Approved Layout/Plans, (if applicable)
Project Proponent
(1 original)
6. Cost Benefit Analysis (CBA) (if
applicable)
Project Proponent
(1 original)
7. Other Applicable Documents per
COA Circular No. 2009-001 & 2012-001 Project Proponent
(1 original)
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Submit NTP with
1.1 Receive NTP
None
15 minutes
Procurement
conforme
with
Division
(PD)
Contractor’s
conforme,
assign control
number &
attach
document
tracer &
forward to
Division Chief
(DC) /
Assistant
847
None
None
None
None
Division Chief
(ADC)
1.2 Review and
give
instruction to
the Section
Chief,
Contracts
Administration
Section
1.3 Forward to
Section Chief,
Contracts
Administration
Section with
instruction of
the DC/ADC
and
encode/record
for monitoring
purposes
1.4 Review &
forward NTP
with
Contractor’s
conforme to
assigned
Contract
Processor for
notarization of
Contract, and
furnish copy of
approved and
notarized
contract to
COA & various
offices and to
BAC
Secretariat for
posting in BIR
and PhilGEPS
websites
1.5 Receive NTP
with
Contractor’s
conforme with
848
None
15 minutes
DC/ADC
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief,
Contracts
Administration
Section
PD
None
15 minutes
Document
Processor
Contract
Administration
Section
None
None
instruction to
notarize
contract and
furnish copy of
the approved
and notarized
contract to
COA & various
offices and to
BAC
Secretariat for
posting in BIR
and
PHILGEPS
websites
1.6 Approved and
signed
contract for
notarization of
BIR Notary
Public and
affix
documentary
stamp (6
pieces)
(Notarization
fee of
Php500.00
and
documentary
stamps
costing
Php90.00 for 6
pcs are to be
shouldered by
Contractor)
1.7 Photocopy the
approved and
notarized
Contract and
NTP with
conforme &
together with
the complete
supporting
documents and
849
PD
590.00
30 minutes
Document
Processor
Contract
Administration
Section
and Notary
Public
PD
None
2 hours
Document
Processor
Contract
Administration
Section
PD
None
None
prepare Letter
to COA and
stamp certified
true copy on all
pages of the
photocopied
contract docket
and prepare
various
transmittals
letters to
concerned BIR
Offices &
Supplier/Contra
ctor re: copy of
approved &
notarized
contract & NTP
with complete
supporting
documents and
forward to
Section Chief,
Contracts
Administration
Section, ADC &
DC
1.8Receive and
initial/sign
transmittal
letters re:
furnish copy of
approved and
notarized
contract and
forward to
Releasing Clerk
for release to
COA and
various offices
1.9Receive signed
transmittal
letters,
encode/record
and release to
850
None
30 minutes
Section Chief,
Contracts
Administration
Section,
ADC & DC
PD
None
30 minutes
Releasing Clerk
PD
COA and
various offices
None
1.10Furnish Chief,
BAC
Secretariat
Section copy
of the
approved and
notarized
contract, NTP
with complete
supporting
documents for
posting in BIR
& PhilGEPS
websites
TOTAL :
None
15 minutes
P 590.00
5 hours
Document
Processor
Contract
Administration
Section
PD
NOTE:
1. On the assumption that projects are included in the approved APP.
2. On the assumption that the solicited quotations are within the ABC indicated in the
approved APP.
3. On the assumption that the specifications and unit of measure is/are correct and available
in the market.
4. The total processing time indicated above is computed on a per project basis and in
accordance with Annex “C” of the IRR of RA 9184.
5. On the assumption that the contract docket to be photocopied and furnished to various
Offices bears pages 1 to 1000.
6. On the assumption that no other matters/meetings being attended to.
851
94. Processing of Procurement of Goods/Services per approved
Purchase Request (PR)
Preparation of Request for Quotation (RFQ)/Letter to Quote (LTQ), Posting at
PhilGEPS and Agency Websites (if applicable), and Solicitation of Quotations/Serve
the RFQs to Suppliers/Contractors/Consultants
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Complex
Type of Transaction: G2G - Government to Government
Who may avail:
BIR Requisitioning Officer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Approved Purchase Request (PR)
Requisitioning Office
(1 original, 3 duplicate copies)
2. Stock Position Sheet/Deployment (if
Property Division
applicable) (1 original & 1 duplicate
copy)
3. Request for Pre-Repair Inspection with Requisitioning Office or General Services
Service Report, Pictures / Layout,
Division or Property Division
Letter Request from Project Proponent
&
Service Report (if applicable)
(1 original & 3 duplicate copies)
4. Authenticated photocopy of the
Procurement Division
approved APP (1 copy)
5. Specifications of the item to be
Requisitioning Office
procured
6. Approved Budget for the Contract
Requisitioning Office
(ABC)
7. Request for Quotations (at least 3)
Procurement Division / Suppliers /
Contractors / Consultants
8. Postings @ PhilGEPS and BIR
Procurement Division
Website
(if 50K and above) (1 original copy
each)
9. Abstract of Quotations (AOQ) (1
Procurement Division
original)
10. Document Tracer
Procurement Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1 Submit duly
1 Receive
None
15 minutes
Procurement
approved Purchase
approved PR
Division (PD)
Request (PR) with
with all
supporting
852
applicable
attachments
None
None
None
None
documents,
assign PR
number,
encode for
control and
monitoring
purposes,
attach
document
tracer &
forward to
Division Chief
1.1 Review,
determine the
mode of
procurement
and assign to
canvasser
1.2 Photocopy the
PR, record,
attach
Document
Tracer &
forward
documents to
Canvassing &
Purchasing
Section
1.3 Receive,
record, check
& forward to
the assigned
Canvasser the
PR with
supporting
documents
1.4 Record,
prepare &
initial/sign
Letter to
Quote
(LTQ)/Reques
t for
Quotations
(RFQs) and
Certificate of
853
None
15 minutes
Asst. Division
Chief/ Division
Chief
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief
Canvassing &
Purchasing
PD
None
15 minutes
Canvasser
PD
None
None
None
None
None
Ocular
Inspection (if
applicable)
1.5 Receive,
review and
initial the
LTQs/RFQs
and forward to
Asst./ Division
Chief/Division
Chief
1.6 Receive,
review and
sign the
LTQs/RFQs (if
20 line items
or more) and
forward to
Releasing
Clerk
1.7 Record and
forward
signed
LTQs/RFQs to
Section Chief,
Canvassing &
Purchasing
Section
1.8 Receive,
record and
forward
signed
LTQs/RFQs to
Canvasser
1.9 Receive &
post RFQ in
the BIR and
PHILGEPS
website (if
ABC is more
than Php
50,000.00)
854
None
30 minutes
Section Chief
Canvassing &
Purchasing
Section
PD
None
1 Hour
Asst. Division
Chief/ Division
Chief
PD
None
15 minutes
Releasing Clerk
PD
None
15 minutes
Section Chief,
Canvassing &
Purchasing
Section
PD
None
2 hours
Canvasser
PD
None
1.10 Serve the
LTQs/RFQs
to Suppliers /
Contractors /
Consultants,
and solicit
quotations
TOTAL :
None
3 days
None
3 days, 5
hours and 15
minutes
Canvasser
PD
NOTE:
1.
2.
3.
4.
5.
On the assumption that items stated in the approved PR are included in the approved APP.
On the assumption that the solicited quotations are within the ABC indicated in the approved
PR.
On the assumption that the specifications and unit of measure is/are correct and available in
the market.
The total processing time indicated above is computed on a per PR basis.
On the assumption that no other matters/meetings being attended to.
855
95.
Processing
of
Quotations/Proposals
submitted
by
Suppliers/Contractors per Request for Quotations (RFQ) served
relative to the approved Purchase Request (PR) and preparation
of Purchase Order (PO)/Job Order (JO) and Obligation Request
and Status (ORS) with the Commissioner of Internal Revenue as
signatory for projects amounting to Php100,000.00 and above
Receipt of Quotations/Proposals from Suppliers/Contractors per RFQ relative to
the approved PR; Preparation of Abstract of Quotation (AOQ), Purchase Order
(PO)/Job Order (JO) & Obligation Request and Status (ORS)
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
BIR Requisitioning Officer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Signed/duly accomplished Request for
BIR or PhilGEPS Websites or from
Quotations (RFQs)
Canvasser
2. Latest Income Tax Return (ITR)
Supplier’s/Contractor’s/Consultant’s
Record/File
3. Mayor’s Permit/Business Permit
Supplier’s/Contractor’s/Consultant’s
Record/File
4. PhilGEPS Registration
Supplier’s/Contractor’s/Consultant’s
Record/File
5. Omnibus Sworn Statement/Board
Supplier’s/Contractor’s/Consultant’s
Resolution
Record/File
6. Signed Ocular Inspection (if applicable) End-user/Project Proponent
7 Document Tracer
Procurement Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief
1. Submit quotations 1.1 Receive,
None
2 hours
Canvassing
&
with applicable
record, review,
Purchasing
attachments
check & submit
Section
PR with sealed
Procurement
quotations to
Division (PD)
Asst. Division
Chief (ADC) /
Division Chief
(DC)
None
1.2 Open, review,
check
completeness
856
None
4 hours
Ass. Division
Chief/Division
Chief
PD
None
None
None
None
of quotations
and assign to
Document
Processor and
forward to
Receiving
Clerk
1.3 Record and
forward PR
with quotations
to the Chief,
Documentation
Section for
preparation of
AOQ, PO/JO
and ORS
1.4 Receive,
record, check,
assign PO/JO
number &
forward to the
assigned
Document
Processor the
PR with
quotations and
complete
supporting
documents
1.5Prepare AOQ,
PO/JO & ORS
and forward to
Section Chief,
Documentation
Section (if 20
line items or
more )
1.6Receive,
review, record,
sign the AOQ,
and forward to
Asst. Division
Chief/Division
Chief (if 20 line
items or more )
857
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief,
Documentation
Section
PD
None
2 hours
Document
Processor
PD
None
1 hour
Section Chief
Documentation
Section
PD
None
None
1.7Review, initial /
sign the AOQ,
PO/JO & ORS
and
forward
to Asst.
Division Chief/
Division Chief
(if 20 line items
or more)
1.8Record and
forward the
Contract docket
with ORS to the
concerned
Project
Proponent
(PP), for initial
on the Box A of
ORS, after
which, shall
then be
forwarded by
PP for routing
to the offices, in
line with the
next
procedures/ste
p, to wit:
G. To Concerned
HREA/ACIR/D
CIR: For initial
on the Box A of
ORS;
H. To OCIR: For
signature on
the Box A of
ORS
I. To Budget
Division: For
certification of
availability of
allotment;
J. To Accounting
Division: For
certification of
funds;
858
None
2 hours
Assistant Division
Chief/Division
Chief
PD
None
15 minutes
Releasing Clerk
PD
K. To Concerned
HREA/ACIR/D
CIR: For initial
on the Contract;
and
L. To OCIR: For
signature/appro
val of Contract
TOTAL :
None
1 day, 3 hours
and 45
minutes
NOTE:
1.
2.
3.
4.
5.
On the assumption that items stated in the approved PR are included in the approved APP.
On the assumption that the solicited quotations are within the ABC indicated in the approved
PR.
On the assumption that the specifications and unit of measure is/are correct and available in the
market.
The total processing time indicated above is computed on a per PR / PO / JO basis.
On the assumption that no other matters/meetings being attended to.
859
96.
Processing
of
Quotations/Proposals
submitted
by
Suppliers/Contractors per Request for Quotations (RFQ) served
relative to the approved Purchase Request (PR) and preparation
of Purchase Order (PO)/Job Order (JO) and Obligation Request
and Status (ORS) with the HREA-Administrative Service as
signatory for projects amounting to Php100,000.00 below
Receipt of Quotations/Proposals from Suppliers/Contractors per RFQ relative to
the approved PR; Preparation of Abstract of Quotation (AOQ), Purchase Order
(PO)/Job Order (JO) & Obligation Request and Status (ORS)
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
BIR Requisitioning Officer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Signed/duly accomplished Request for BIR or PhilGEPS Websites or from
Quotations (RFQs)
Canvasser
2. Latest Income Tax Return (ITR)
Supplier’s/Contractor’s/Consultant’s
Record/File
3. Mayor’s Permit/Business Permit
Supplier’s/Contractor’s/Consultant’s
Record/File
4. PhilGEPS registration
Supplier’s/Contractor’s/Consultant’s
Record/File
5. Omnibus Sworn Statement/Board
Supplier’s/Contractor’s/Consultant’s
Resolution
Record/File
6. Signed Ocular Inspection (if applicable) End-user/Project Proponent
7 Document Tracer
Procurement Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief
1. Submit quotations
1.1 Receive,
None
2 hours
Canvassing
&
with applicable
record,
Purchasing
attachments
review, check
Section
& submit PR
Procurement
with sealed
Division (PD)
quotations to
Asst. Division
Chief (ADC) /
Division Chief
(DC)
860
None
None
None
None
None
None
1.2 Open, review,
check
completeness of
quotations and
assign to
Document
Processor and
forward to
Receiving Clerk
1.3Record and
forward PR with
quotations to the
Chief,
Documentation
Section for
preparation of
AOQ, PO/JO and
ORS
1.4Receive, record,
check, assign
PO/JO number &
forward to the
assigned
Document
Processor the PR
with quotations
and complete
supporting
documents
1.5 Prepare AOQ,
PO/JO & ORS
and forward to
Section Chief,
Documentation
Section (if 20 line
items or more )
1.6Receive, review,
record, sign the
AOQ, and forward
to Asst. Division
Chief/Division
Chief (if 20 line
items or more )
1.7Review, initial /
sign the AOQ,
PO/JO & ORS and
861
None
4 hours
ADC/DC
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief,
Documentation
Section
PD
None
2 hours
Document
Processor
PD
None
1 hour
Section Chief
Documentation
Section
PD
None
2 hours
Assistant
Division
Chief/Division
Chief
PD
None
forward to Asst.
Division Chief/
Division Chief (if 20
line items or more)
1.8Record and
forward the
Contract docket
with ORS to the
concerned Project
Proponent (PP), for
signature on the
Box A of ORS,
after which, shall
then be forwarded
by PP for routing to
the offices, in line
with the next
procedures/step, to
wit:
A. To HREA,
Administrative
Service: For
signature/approva
l on the Box A of
ORS;
B. To Budget
Division: For
certification of
availability of
allotment;
C. To Accounting
Division: For
certification of
funds; and
D. To HREA,
Administrative
Service: for
signature/approva
l of PO/JO
TOTAL :
862
None
15 minutes
None
1 day, 3 hours
and 45
minutes
Releasing Clerk
PD
NOTE:
1.
2.
3.
4.
5.
On the assumption that items stated in the approved PR are included in the approved APP.
On the assumption that the solicited quotations are within the ABC indicated in the approved
PR.
On the assumption that the specifications and unit of measure is/are correct and available in
the market.
The total processing time indicated above is computed on a per PR / PO / JO basis.
On the assumption that no other matters/meetings being attended to.
863
97. Processing of approved Purchase Order (PO)/Job Order (JO) and
Obligation Request and Status (ORS) relative to the approved
Purchase Request (PR) to be serve to Supplier/Contractor for
conforme
Receipt of approved Purchase Order (PO)/Job Order (JO) & Obligation Request and
Status (ORS) relative to the approved PR to be served to Supplier/Contractor for
conforme
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of Transaction: G2G - Government to Government
Who may avail:
BIR Requisitioning Officer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Signed/duly accomplished Request for BIR or PhilGEPS Websites or from Canvasser
Quotations (RFQs)
2. Latest Income Tax Return (ITR)
Supplier’s/Contractor’s/Consultant’s
Record/File
3. Mayor’s Permit/Business Permit
Supplier’s/Contractor’s/Consultant’s
Record/File
4. PhilGEPS Registration
Supplier’s/Contractor’s/Consultant’s
Record/File
5. Omnibus Sworn Statement/Board
Supplier’s/Contractor’s/Consultant’s
Resolution
Record/File
6. Signed Ocular Inspection (if
End-user/Project Proponent
applicable)
7 Document Tracer
Procurement Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Receiving Clerk
1. Forward approved
1.2 Receive
None
15 minutes
Procurement
PO/JO and ORS
approved
Division
(PD)
with applicable
PO/JO
attachments
docket with
ORS &
complete
supporting
documents,
assign
control
number and
attach
document
tracer &
864
None
forward to
Division
Chief
1.2 Review and
give
instruction to
the Section
Chief,
Documentation Section
None
15 minutes
Division
Chief/Asst.
Division Chief
PD
Receiving Clerk
PD
None
1.3 Record &
forward
approved
PO/JO
docket with
complete
supporting
documents
to Section
Chief,
Documentati
on Section
None
15 minutes
None
1.4 Receive,
record and
coordinate
with
Canvasser
for the
issuance of
approved
PO/JO to
Winning
Supplier or
Contractor
1.5Serve the
approved
PO/JO to the
Winning
Supplier/Cont
ractor in
coordination
with the
Canvasser &
Section
None
15 minutes
Section Chief,
Documentation
Section
PD
None
2 hours
Section Chief,
Documentation
Section
PD
None
865
Chief,
Canvassing
& Purchasing
Section
TOTAL :
None
3 hours
NOTE:
1.
2.
3.
4.
5.
On the assumption that items stated in the approved PR are included in the approved APP.
On the assumption that the solicited quotations are within the ABC indicated in the approved
PR.
On the assumption that the specifications and unit of measure is/are correct and available in
the market.
The total processing time indicated above is computed on a per PR / PO / JO basis.
On the assumption that no other matters/meetings being attended to.
866
98. Processing of approved Purchase Order (PO)/Job Order (JO) with
Supplier’s/Contractor’s conforme) relative to the approved Purchase
Request (PR) to be furnished to Canvassing Section for posting in
the BIR and PhilGEPS websites (if applicable, for project amounting
to Php50,000.00 and above) and furnish to COA and concerned
offices
Receipt of approved PO/JO with Supplier’s/Contractor’s conforme to be furnished to
Canvassing Section, for posting (if applicable) and to COA and concerned offices
Office or Division:
Procurement Division (PD), Administrative Service (AS)
Classification:
Simple
Type of
G2G - Government to Government
Transaction:
Who may avail:
BIR Requisitioning Officer
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Signed/duly accomplished Request for BIR or PhilGEPS Websites or from
Quotations (RFQs)
Canvasser
2. Latest Income Tax Return (ITR)
Supplier’s/Contractor’s/Consultant’s
Record/File
3. Mayor’s Permit/Business Permit
Supplier’s/Contractor’s/Consultant’s
Record/File
4. PhilGEPS Registration
Supplier’s/Contractor’s/Consultant’s
Record/File
5. Omnibus Sworn Statement/Board
Supplier’s/Contractor’s/Consultant’s
Resolution
Record/File
6. Signed Ocular Inspection (if applicable) End-user/Project Proponent
7 Document Tracer
Procurement Division
AGENCY
FEES TO PROCESSING
PERSON
CLIENT STEPS
ACTIONS
BE PAID
TIME
RESPONSIBLE
Section Chief,
1. Submit approved
1.1Receive
None
15 minutes
Documentation
PO/JO with
approved
Section
conforme
PO/JO with
Procurement
conforme and
Division (PD)
Furnish
Canvasser for
file/record &/or
for scanning
and posting (if
applicable, for
projects costing
Php50,000.00
& above)
867
None
None
None
None
1.2 Scan and post
the approved
PO / JO docket
with
Supplier/Contra
ctor's conforme
in the BIR and
PHILGEPS
website (if
applicable)
1.3 Photocopy the
approved
PO/JO docket
and prepare
Letter to COA
and Reference
Slip to all
concerned
offices re:
furnish copy of
approved
PO/JO with
Supplier/Contra
ctor's conforme
& date of
receipt and
forward to
Section Chief,
Documentation
Section,
Asst. Division
Chief (ADC) &
Division Chief
(DC)
1.4 Review and
initial/sign the
Letter to COA
and Reference
Slip to all
concerned
offices
1.5Record and
release to
concerned
offices
868
None
1 day
Canvasser
PD
None
2 hours and
30 minutes
Document
Processor
PD
None
30 minutes
Section Chief,
Documentation
Section,
ADC & DC
PD
None
15 minutes
Releasing Clerk
PD
None
None
1.6 Record and
forward
approved PO/JO
docket with
complete
supporting
documents to
Section Chief,
Records and
Control Section
1.7Receive, review,
record and
forward approved
PO/JO docket
with complete
supporting
documents to
Processor/
Records
Custodian
TOTAL :
None
15 minutes
Section Chief,
Documentation
Section
PD
None
15 minutes
Section Chief,
Records and
Control Section
PD
None
1 day and 4
hours
NOTE:
1.
2.
3.
4.
5.
On the assumption that items stated in the approved PR are included in the approved APP.
On the assumption that the solicited quotations are within the ABC indicated in the approved
PR.
On the assumption that the specifications and unit of measure is/are correct and available in
the market.
The total processing time indicated above is computed on a per PR / PO / JO basis.
On the assumption that no other matters/meetings being attended to.
869
99. Disbursement Voucher Preparation under Purchase Order / Job
Order
Submission of Government Agencies Citizen’s Charter to the Authority
Office or Division:
Classification:
Type of Transaction:
Who may avail:
Procurement Division (PD), Administrative Service (AS)
Simple
G2B - Government to Supplier/Contractor/Consultant
All Government Agencies, LGUs, GOCCs and other Government
Instrumentalities
CHECKLIST OF REQUIREMENTS
WHERE TO SECURE
1. Authenticated photocopy of the
Procurement Division
approved APP (1 copy)
2. Approved Purchase Request
Requisitioning Office
(1 original/authenticated copy)
3. Stock Position Sheet/Deployment (if
Property Division
applicable) (1 original/authenticated
copy)
4. Request for Pre-Repair Inspection with Requisitioning Office or General Services
Service Report, Pictures / Layout,
Division or Property Division
Letter Request from Project Proponent
&
Service Report (if applicable)
(1 original/authenticated copy)
5. Bid opportunities-Postings @
Procurement Division
PhilGEPS and BIR Website (if 50K and
above) (1 original / authenticated copy
each)
6. Request for Quotations (at least 3)
Procurement Division / Suppliers /
(1 original/authenticated copy each)
Contractors / Consultants
7. Abstract of Quotations (1 original /
Procurement Division
authenticated copy)
8. Approved Purchase/Job Order with
Procurement Division
Supplier / Contractor's Conforme &
date of receipt
(1 original copy)
9. Obligation Request & Status (ORS)
Procurement Division
(1 original duplicate copy)
10. Postings @ PhilGEPS and BIR
Procurement Division
Website re: PO/JO with Conforme (if
50K and above) (1 original copy each)
11. Sales Invoice / Delivery Receipts /
Suppliers/Contractors/Consultants
Billings / Statement of Account (1
original copy)
870
12. Certificate of Completion/Service
Rendered/Custody (if applicable) (1
original copy)
13. Request for Inspection (1 original copy)
14. Inspection Committee’s Chronology of
Events (1 original copy)
15. Approved Inspection & Acceptance
Report (IAR) (1 original copy)
16. Reference Slip/Transmittal from
Property Division/NMTSD (1
original/authenticated copy)
17. Warranty Certificate (if applicable) (1
original/authenticated copy)
18. Waste Materials Report (if applicable)
(1 original copy)
19. Letter of Introduction (if applicable)
(1 photocopy)
20. Justification (if applicable) (1 original &
1 duplicate)
21. Matrix of Delivery / Penalty
Computation (if applicable) (1 original &
1 duplicate copy)
22. Certified True Copy re: approved
Revenue Special Order (1 copy)
23. Disbursement Voucher (DV) (1 original
& 4 duplicate copies)
24. Transmittal checklist (1 original & 1
duplicate copy)
CLIENT STEPS
AGENCY
(Acceptance
ACTIONS
Committee)
1 Submit duly
1 Receive duly
approved
approved
Inspection and
Inspection
Acceptance Report
and
Acceptance
Report,
assign control
number and
attach
document
tracer and
forward to
Division Chief
871
Project Proponent
Project Proponent
Inspection Committee Secretariat
Inspection & Acceptance Committee
Property Division / Network Management and
Technical Support Division
Suppliers/Contractors/Consultants
Requisitioning Office or General Services
Division or Property Division
Suppliers/Contractors/Consultants
Procurement Division
Procurement Division or Property Division
Records Management Division
Procurement Division or Property Division
Procurement Division
FEES TO
BE PAID
PROCESSING
TIME
PERSON
RESPONSIBLE
None
15 minutes
Receiving Clerk
Procurement
Division (PD)
None
None
None
None
1.1 Review and
give
instruction to
the Section
Chief,
Records and
Control
Section
1.2 Record &
forward
approved
PO/JO docket
with complete
supporting
documents to
Section Chief,
Records and
Control
Section
1.3 Receive,
check, record
& assign IAR
docket with
supporting
documents to
Processor/
Records
Custodian
1.4 Receive,
record &
check
supporting
documents as
to the
completeness
of delivery
based on
approved
PO/JO &
prepare
Justification &
Matrix of
Delivery /
Penalty
Computation
(if applicable),
872
None
15 minutes
Division Chief
PD
None
15 minutes
Receiving Clerk
PD
None
15 minutes
Section Chief
Records and
Control Section
PD
None
4 hours
Processor/
Records
Custodian
PD
None
2. Sign the DV with
complete supporting
documents
None
None
None
Disbursement
Voucher,
Transmittal
Checklist and
photocopy all
documents
1.5 Forward the
DV docket
with complete
supporting
documents to
Project
Proponent
2.1 Receive
signed DV &
forward to
Section Chief,
Records and
Control
Section
2.2 Review,
check and
initial the
Transmittal
Checklist,
Matrix/Penalty
Computation
and
Justification (if
applicable)
and forward
to Assistant
DC
2.3 Review,
check and
initial the
Transmittal
Checklist and
Justification (if
applicable)
and forward
to DC
2.4 Review, sign
the
Transmittal
873
None
10 minutes
Processor
PD
None
15 minutes
Processor/
Records
Custodian
PD
None
30 minutes
Section Chief,
Records and
Control Section
PD
None
30 minutes
Assistant Division
Chief
PD
None
30 minutes
Division Chief
PD
None
Checklist and
Justification (if
applicable)
authenticate
the
supporting
documents (if
necessary)
and forward
to Releasing
Clerk
2.5 Record and
forward the
DV docket
with complete
supporting
documents to
Accounting
Division
TOTAL :
None
15 minutes
None
7 hours and
10 minutes
Releasing Clerk
PD
NOTE:
1. On the assumption that items stated in the approved PO/JO are completely delivered/ services
rendered.
2. On the assumption that supporting documents are complete and in order.
3. The total processing time indicated above is computed on a per PO/JO basis.
4. On the assumption that no other matters/meetings being attended to.
874
VI.
Feedback and Complaints
FEEDBACK AND COMPLAINTS MECHANISM
How to send feedback
How feedbacks are processed
How to file a complaint
WRITTEN:
Accomplish the “Customer Satisfaction Survey Form”
provided and drop in the designated box located within
the Taxpayer Service Area (TSA);
VERBAL:
Approach the designated personnel manning the Public
Assistance & Complaints Desk (PACD) located in all
Revenue District Offices (RDOs); or
Call Customer Assistance Division (CAD) at telephone
nos. (02) 981-7020 / 981-7452 / 981-7478 / 981-7419 /
981-7030 / 981-7046 / 981-7040 / 981-7003 and 9817479
EMAIL:
Send to contact_us@bir.gov.ph
Send to ecomplaint@bir.gov.ph
 Go to the BIR website at www.bir.gov.ph
 Click on other eServices
 Click the eComplaint icon, then eComplaint Home
Page appears
 Chose the specific type of eComplaint or concern:
 eComplaint NO OR- relative to non-issuance of
official receipts/sales invoice
 eComplaint DISIPLINA- relative to BIR
personnel
 eComplaint RATE-relative to tax evasion
 eComplaint OTHERS-relative to complaints
other than those mentioned above
 Click on the “Complaint Form”
 Fill up the complaint form with the necessary
information regarding your feedback, concerns
and /or complaints; and
 Click “Submit”
Customer Satisfaction Survey Form is being processed
and retrieved on a monthly basis by the Regional Offices.
Results of which are being issued to the concerned RDO
who eventually shall provide the National Office thru the
Taxpayer Service Programs and Monitoring Division
(TSPMD) of the Client Support Service (CSS) results of
action taken on the negative feedback, if any.
1. Complaints can be filed through the BIR
eComplaint System following the procedures
below:
875



Go to the BIR website at www.bir.gov.ph
Click on other eServices
Click the eComplaint icon, then eComplaint Home
Page appears
 Choose the specific type of eComplaint or concern:
 eComplaint NO OR- relative to non-issuance of
official receipts/sales invoice
 eComplaint DISIPLINA- relative to BIR personnel
 eComplaint RATE-relative to tax evasion
 eComplaint OTHERS-relative to complaints other
than the above
 Click on the “Complaint Form”
 Fill up the complaint form with the necessary
information regarding your feedback, concerns
and /or complaints; and
 Click “Submit”
2. Complaints can also be filed through the following
external channels:
 Anti-Red
Tape
Authority
(ARTA)
complaints@arta.gov.ph
 Presidential Complaint Center (PCC):8888
 Contact Center ng Bayan(CCB): 0908-881-6565
(SMS)
For inquiries and follow ups, clients may contact the
hotline nos. indicated in this Charter.
How complaints are processed
The BIR has designated a focal person for each of the
abovementioned complaint channel who shall receive
and, upon approval of the office head, indorse the
complaint to concerned office, as well as monitor/ensure
the corresponding actions taken and resolution.
The concerned office shall act/provide resolution and
inform directly the complainant (copy furnished the focal
person) about the actions taken/resolution, following the
guidelines below:
Complaints received thru BIR eComplaint System
shall be evaluated and indorsed to concerned office within
one (1) day upon receipt of the complaint.
Complaints received thru ARTA (per RA No. 11032
[EODB]) - The concerned office shall respond directly to
the complainant within 24 hours from receipt of
876
complaint and submit copy of the response and
supporting document, if any, to ARTA (cc: Public
Information and Education Division [PIED] at
tied_arta@bir.gov.ph).
Complaints received thru 8888 (per EO No. 6), CCB,
PCC, etc. - The concerned office shall acknowledge
receipt of the complaint within 24 hours, and perform
“concrete and specific action”, and report the same to
the complainant within 72 hours (cc. the complaint
channel [8888, CCB, PCC] & PIED [tied@bir.gov.ph])
For inquiries and follow-ups, clients may contact the
hotline nos. indicated in this Charter.
Contact Information
CCB: 0908-881-6565
PCC: 8888
ARTA: complaints@arta.gov.ph
BIR Customer Assistance Division: 8-981-3012
877
VII.
National Office
Accountable Forms
Division
Accounting Division
Accounting DivisionRefund Unit
Accounts Receivables
Monitoring Division
Administrative Service
Administrative Systems
Division
Appellate Division
ARMD Ext. Office (Tax
Clearance)
Assessment
Performance Monitoring
Division
Assessment Programs
Division
Assessment Service
Audit Information, Tax
Exemption & Incentives
Division
BIR Library
Budget Division
Business Intelligence
Division
Client Support Service
Collection Performance
Monitoring Division
Collection Programs
Division
Collection Service
List of BIR Offices
Address
Rm. B4/B7 BIR NOB
Diliman, Quezon City
Rm. 1005 BIR NOB
Diliman, Quezon City
Rm. 1004 BIR NOB
Diliman, Quezon City
Rm. 909 BIR NOB
Diliman, Quezon City
Rm. 607 BIR NOB
Diliman, Quezon City
RCC-310 A/C BIR NOB
Diliman, Quezon City
Rm. 807 BIR NOB
Diliman, Quezon City
Rm. 115 BIR NOB
Diliman, Quezon City
Rm. 905 BIR NOB
Diliman, Quezon City
Contact Information
8926-55-51, 8922-48-80
Rm. 907 BIR NOB
Diliman, Quezon City
Rm. 509 BIR NOB
Diliman, Quezon City
Rm. 910 BIR NOB
Diliman, Quezon City
8922-48-35,8922-48-99
Rm. 705 BIR NOB
Diliman, Quezon City
Rm. 1009 BIR NOB
Diliman, Quezon City
RCC-310 D/F BIR
Diliman, Quezon City
Rm.611 BIR NOB
Diliman, Quezon City
Rm. 804 BIR NOB
Diliman, Quezon City
Rm. 810 BIR NOB
Diliman, Quezon City
Rm. 507 BIR NOB
Diliman, Quezon City
878
8926-55-15, 8426-21-68
8926-57-08
8924-15-52, 8928-74-66
8924-29-10
8426-21-71
8926-26-97, 8925-20-87
8925-20-43
8926-57-04, 8922-48-73
8926-57-51, 8926-57-06
8926-54-16, 8928-81-17
8928-37-49
8925-52-77, 8926-55-56
8927-41-31, 8925-20-45
8921-43-24, 8426-21-69
8925-20-40, 8926-56-94
8926-38-15, 8928-34-88
8927-92-77, 8926-57-97
National Office
Customer Assistance
Division
Computer Assisted Audit
Tools & Tech System
Computer Operations
Network & Engineering
Division
Disbursement & Bonding
Section (GSD)
Database Administrative
Section
Data Warehousing &
Systems Operations
Division
Excise LT Audit Division
I
Excise LT Audit Division
II
Excise LT Field
Operations Division
Excise LT Regulatory
Division
Enforcement &
Advocacy Service
Facilities Management
Division
Finance Service
General Services
Division
Human Resource
Development Service
Information Systems
Development &
Operations Service
Information Systems
Project Management
Service
Internal Affairs Service
Address
RCC Bldg. Diliman,
Quezon City
Rm. 215 BIR NOB
Diliman, Quezon City
RCC-Ext. Bldg. BIR
Diliman, Quezon City
Contact Information
8981-7003, 8981-7020,
8981-7030, 8981-7040,
8981-7046, 8981-7419,
8981-7452, 8981-7478
8926-56-97
8925-20-46, 8928-85-10
Rm. 1011 BIR NOB
Diliman, Quezon City
RCC-114 BIR Diliman,
Quezon City
RCC-110/113 BIR
Diliman, Quezon City
8926-33-75, 8924-73-12
Rm. 2019 BIR NOB
Diliman, Quezon City
Rm. 211-A BIR NOB
Diliman, Quezon City
Rm. 206/207 BIR NOB
Diliman, Quezon City
Rm. 102 BIR NOB
Diliman, Quezon City
Rm. 309 BIR NOB
Diliman, Quezon City
RCC Ext. Bldg. BIR
Diliman, Quezon City
Rm. 505 BIR NOB
Diliman, Quezon City
Rm. 1011 BIR NOB
Diliman, Quezon City
Rm. 601 BIR NOB
Diliman, Quezon City
RCC-309 BIR Diliman,
Quezon City
8926-36-03, 8926-55-88
RCC-308 BIR Diliman,
Quezon City
8928-32-35, 8928-63-65
Rm. 609 BIR NOB
Diliman, Quezon City
8922-93-45, 8926-56-57
879
8928-40-55
8929-78-23, 8927-41-18
8926-56-86, 8928-79-60
8922-47-70, 8926-93-43
8928-85-01, 8925-17-92
8922-47-51, 8925-26-93
8928-85-12
8926-56-37, 8926-57-89
8920-75-09, 8924-32-52
8928-31-36, 8927-09-90
8926-83-69, 8426-21-72
National Office
Internal Communications
Division
Internal Investigation
Division
International Tax Affairs
Division
IT Contract Management
Division
IT Planning & Standards
Division
Large Taxpayers
Service - ACIR
Large Taxpayers
Service – HREA/Excise
Large Taxpayers
Service – HREA/Regular
Large Taxpayers
Service –
HREA/Programs and
Compliance
LT Assistance Division
LT Collection
Enforcement Division
LT Document
Processing & Quality
Assurance Division
LT Performance
Monitoring & Programs
Division
LT VAT Audit Unit
Legal Service
Law & Legislative
Division
Litigation Division
Management Division
Miscellaneous
Operations Monitoring
Division
Address
Rm. 903 BIR NOB
Diliman, Quezon City
Rm. 107 BIR NOB
Diliman, Quezon City
Rm. 811 BIR NOB
Diliman, Quezon City
RCC-305/306 BIR
Diliman, Quezon City
RCC-201B BIR Diliman,
Quezon City
Rm. 307 BIR NOB
Diliman, Quezon City
Rm. 216 A&B BIR NOB
Diliman, Quezon City
Rm. 218 BIR NOB
Diliman, Quezon City
Rm.220 BIR NOB
Diliman, Quezon City
Contact Information
8922-48-45, 8426-21-90
Rm. 114 BIR NOB
Diliman, Quezon City
Rm. 208 BIR NOB
Diliman, Quezon City
Rm. 214-A BIR NOB
Diliman, Quezon City
8925-52-70, 8925-17-96
Rm. 214-B BIR NOB
Diliman, Quezon City
8924-73-21, 8920-75-46
Rm. 213 BIR NOB
Diliman, Quezon City
Rm. 510 BIR NOB
Diliman, Quezon City
Rm. 709 BIR NOB
Diliman, Quezon City
Rm. 703 BIR NOB
Diliman, Quezon City
Rm. 604 BIR NOB
Diliman, Quezon City
Rm. 801 BIR NOB
Diliman, Quezon City
8928-85-19
880
8926-38-35, 8926-32-12
8927-00-22, 8926-34-20
8928-48-50, 8925-20-47
8925-19-74, 8927-41-01
8922-19-26, 8926-55-02
8920-75-10, 8924-29-11
8929-76-04, 8927-00-54
8924-28-41, 8924-33-57
8922-47-48, 8925-15-05
8920-75-12, 8924-73-18
8922-48-97, 8926-57-02
8926-55-36, 8927-09-63
8926-55-08, 8926-38-36
8928-01-62, 8926-76-56
8926-93-51, 8926-93-47
National Office
National Investigation
Division
National Office Data
Center (NODC)
Network Management &
Technical Support
Division
Office of the
Commissioner
OCIR Ext. Office
Office of DCIR – Legal
Group
Office of DCIR –
Resource Management
Group
Office of DCIR –
Information Systems
Group
Office of DCIR –
Operations Group
Performance Evaluation
Division
Personnel Division
Personnel Division –
Records Section
Planning and
Management Service
Personnel Adjudication
Division
Planning &
Programming Division
Procurement Division
Project Development &
Management Division
Project Management
and Implementation
Service
Project Monitoring &
Evaluation Division
Address
Rm. 211-B BIR NOB
Diliman, Quezon City
RCC-203 BIR Diliman,
Quezon City
RCC-202B BIR Diliman,
Quezon City
Contact Information
8926-54-49, 8922-48-29
Rm. 511 BIR NOB
Diliman, Quezon City
Rm. 503 BIR NOB
Diliman, Quezon City
Rm. 504 BIR NOB
Diliman, Quezon City
Rm. 410 BIR NOB
Diliman, Quezon City
8925-17-89, 8922-32-93
Rm. 409 BIR NOB
Diliman, Quezon City
8922-48-17, 8922-48-86
Rm. 404 BIR NOB
Diliman, Quezon City
Rm. 605 BIR NOB
Diliman, Quezon City
Rm. 711 BIR NOB
Diliman, Quezon City
Rm. 710 BIR NOB
Diliman, Quezon City
Rm. 403 BIR NOB
Diliman, Quezon City
Rm. 805 BIR NOB
Diliman, Quezon City
Rm. 603 BIR NOB
Diliman, Quezon City
Rm. 1106 BIR NOB
Diliman, Quezon City
Rm. 301 BIR NOB
Diliman, Quezon City
Rm. 401 BIR NOB
Diliman, Quezon City
8924-32-42, 8925-17-90
Rm. 301 BIR NOB
Diliman, Quezon City
8920-75-08
881
8926-55-72, 8371-24-04
8928-40-82
8925-15-06
8925-59-55, 8926-57-17
8928-79-46, 8928-58-33
8927-00-84, 8922-58-05
8926-55-27, 8926-55-62
8926-32-82
8926-54-74, 8926-57-53
8926-57-62, 8927-09-70
8920-35-68, 8926-56-63
8926-55-47, 8926-55-38
8920-75-06
8920-75-02, 8925-17-91
National Office
Project Management
and Implementation
Service
Project Monitoring &
Evaluation Division
Property Division
Prosecution Division
Public Information &
Education Division
Regular LT Audit
Division I
Regular LT Audit
Division II
Regular LT Audit
Division III
Revenue Accounting
Division
Research & Statistics
Division
Records Management
Division
Security Management
Division
System Development
Division
Tax Audit Review
Division
Taxpayers Service
Programs & Monitoring
Division
Taxpayers Service
Systems Division
Training Delivery
Division
Training Management
Division
VAT Credit Audit
Division
Address
Rm. 401 BIR NOB
Diliman, Quezon City
Contact Information
8920-75-02, 8925-17-91
Rm. 301 BIR NOB
Diliman, Quezon City
Rm. 1001 BIR NOB
Diliman, Quezon City
Rm. 704 BIR NOB
Diliman, Quezon City
Rm. 101 BIR NOB
Diliman, Quezon City
Rm. 216 BIR NOB
Diliman, Quezon City
Rm. 216 BIR NOB
Diliman, Quezon City
Rm. 216 BIR NOB
Diliman, Quezon City
Rm. 901 BIR NOB
Diliman, Quezon City
Rm. 1105 BIR NOB
Diliman, Quezon City
DPC Bldg. BIR Diliman,
Quezon City
RCC-106 BIR Diliman,
Quezon City
RCC-201A BIR Diliman,
Quezon City
Rm. 809 BIR NOB
Diliman, Quezon City
Rm. 610 BIR NOB
Diliman, Quezon City
8920-75-08
RCC-310D/F BIR
Diliman, Quezon City
Rm. 1010 BIR NOB
Diliman, Quezon City
Rm. 1107 BIR NOB
Diliman, Quezon City
Rm. 803 BIR NOB
Diliman, Quezon City
882
8924-32-41, 8920-75-48
8927-00-42, 8928-77-45
8926-38-66, 8926-38-20
8924-73-11, 8920-75-30
8924-29-20, 8924-73-16
8925-26-98, 8920-75-25
8925-26-91, 8925-56-07
8927-09-94, 8926-55-65
8929-80-95, 8928-30-94
8929-23-12, 8926-82-39
8426-21-67, 8925-19-66
8922-58-16, 8922-48-70
8926-37-11, 8922-58-13
8925-20-50, 8925-20-51
8928-00-58, 8926-55-98
8928-30-93, 8926-54-50
8925-20-42, 8925-26-08
Regional Office
Revenue Region No. 1
Calasiao
Revenue Region No. 2
Cordillera Administrative
Division
Revenue Region No. 3
Tuguegarao City
Revenue Region No. 4
City of San Fernando,
Pampanga
Revenue Region No. 5
Caloocan City
Revenue Region No. 6
City of Manila
Revenue Region No. 7A
Quezon City
Address
2/F & 3/F BIR Bldg., Mc.
Arthur Hi-way, Calasiao,
Pangasinan
No. 69 Leonard Wood
Road, Baguio City, 2600
Contact Information
(075) 522-38-66
(075) 529-49-19
BIR Regional Office
Bldg., No. 11 Pagayaya
St., Regional
Government Center
Carig Sur, Tuguegarao
City
RR4 Bldg., BIR
Complex, Mc Arthur
Highway Sindalan City
of San Fernando,
Pampanga
BIR Regional Office
New DPD Bldg., #140
Calaanan EDSA,
Caloocan City
Tuazon Bldg., Solana
cor. Beaterio Sts.,
Intramuros Manila
(078) 304-37-79
(078) 304-37-88
Revenue Region No. 8A
Makati City
Revenue Region No. 8B
South NCR
5/F (Roof Deck) Fisher
Mall cor. Roosevelt
Junction, Quezon
Avenue, Quezon City
5/F (Roof Deck) Fisher
Mall, cor. Roosevelt
Junction, Quezon
Avenue, Quezon City
313 Sen. Gil J. Puyat
Avenue, Makati City
313 Sen. Gil J. Puyat
Avenue, Makati City
Revenue Region No. 9A
Sto. Tomas, Batangas
(CaBaMiRo)
Lianas Junction Plaza,
Poblacion 4, Sto.
Tomas, Batangas
Revenue Region No. 7B
East NCR
883
(074) 442-69-60
(074) 442-84-19
(045) 598-28-01
(045) 598-28-02
(02) 8294-08-84
(02) 8294-08-85
(02) 8781-52-95
(02) 8781-52-36
(02) 8518-06-51
(02) 8518-08-13
(02) 8518-06-04
(02) 8567-42-58
(02) 8567-42-57
(02) 8863-4000 loc. 4081
(02) 8863-4000 loc. 4083
(02) 8863-4000 loc. 4001
(02) 8863-4000 loc. 4002
(02) 8856-68-07
(02) 8856-67-83
(02) 8856-67-82
(02) 8856-67-85
(02) 8856-73-17
(043) 774-78-50 loc. 801
(043) 702-24-00 loc. 803
Regional Office
Revenue Region No. 9B
San Pablo Laguna
(LaQueMar)
Revenue Region No. 10
Legazpi City
Revenue Region No. 11
Iloilo City
Revenue Region No. 12
Bacolod City
Revenue Region No. 13
Cebu City
Revenue Region No. 14
Eastern Visayas Region
Revenue Region No. 15
Zamboanga City
Revenue Region No. 16
Cagayan de Oro City
Revenue Region No. 17
Butuan City
Revenue Region No. 18
Koronadal City
Revenue Region No. 19
Davao City
Address
BIR Regional Office
Bldg., Brgy. San
Nicolas, Maharlika Hiway, San Pablo City
BIR Regional Office
Bldg., Camia St.,
Imperial Court Subd.,
Cabangan, Legazpi City
BIR Regional Office
Building, M.H. Del Pilar,
Molo, Iloilo City
BIR Regional Office
Bldg., Jocson Subd.,
cor. Hernaez Ext. Brgy.
Taculing, Bacolod City
BIR Regional Office
Bldg., Archbishop Reyes
Avenue, Cebu City
BIR Regional Office
Bldg., Government
Center, Candahug Palo,
Leyte
BIR Regional Office
Bldg., Petit Barracks,
Zamboanga City
2/F & 3/F BIR Regional
Office Bldg., Westbound
Terminal, Bulua,
Cagayan de Oro City
BIR Regional Office
Bldg., J. Rosales
Avenue, Butuan City
BIR Complex, Purok
Hurtado, Brgy.
Concepcion, National
Highway, Koronadal City
BIR Regional Office
Bldg., Bolten Ext.,
Davao City
884
Contact Information
(049) 562-17-63
(049) 562-33-95
(049) 562-03-23
(052) 742-05-31
(052) 480-47-69
(052) 742-05-31
(033) 335-06-74
(033) 335-12-36
(034) 451-31-58
(034) 446-39-28
(034) 446-39-15
(034) 446-39-31
(032) 231-52-25
(032) 232-85-75
(032) 260-21-41
(053) 323-81-51
(053) 323-46-93
(053) 323-30-04
(062) 991-09-15
(062) 991-19-43
(088) 850-70-79
(085) 342-80-08
(085) 815-16-76
(083) 228-10-10
(083) 520-15-21
(083) 228-10-11
(083) 228-63-24
(082) 222-30-93
(082) 222-32-92
(082) 221-76-95
Revenue District Office
RDO No. 1
Laoag City, Ilocos Norte
RDO No. 2
Vigan City, Ilocos Sur
RDO No. 3
San Fernando City, La
Union
RDO No. 4
Calasiao, West
Pangasinan
RDO No. 5
Alaminos City, West
Pangasinan
RDO No. 6
Urdaneta City, East
Pangasinan
RDO No. 7
Banqued, Abra
RDO No. 8
Baguio City, Benguet
RDO No. 9
La Trinidad, Benguet
RDO No. 10
Bontoc, Mt. Province
RDO No. 11
Tabuk City, Kalinga,
Apayao
RDO No. 12
Lagawe, Ifugao
RDO No. 13
Tuguegarao City,
Cagayan
RDO No. 14
Bayombong, Nueva
Vizcaya
RDO No. 15
Naguilian, Isabela
Address
BIR Bldg. F.R. Castro
Avenue, Laoag City
BIR Bldg. Quirino
Boulevard Zone 5,
Bantay, ilocos Sur
2/F TAN Bldg., National
Highway,Sevilla, San
Fernando City, La Union
G/F BIR Bldg., Mac
Arthur H-way San
Miguel, Calasiao,
Pangasinan
BIR Bldg., Brgy. Palamis
St., Alaminos City,
Pangasinan
3/F E.F. Square Bldg.,
Mac Arthur H-way,
Nancayasan, Urdaneta
City, Pangasinan
Balbin Bldg., Cor. Taft &
Economia St., Zone 4,
Banqued, Abra
No. 69 Leonard Wood
Rd., Baguio City
2/F Willy Tan Bldg., Km
4 La Trinidad, Benguet
2/F Government Center,
Bontoc, Mt. Province
BIR Bldg., Hilltop,
Bulanao, Tabuk City
2/F JDT Bldg., Inguiling
Drive, Lagawe, Ifugao
No. 11, Pagayaya Rd.,
Government Center,
Carig Sur, Tuguegarao
City
BIR Bldg. Capitol
Compound Bayombong,
Nueva Vizcaya
BIR Bldg., Brgy.
Magsaysay, Naguilian,
Isabela
885
Contact Information
(077) 677-20-99
(077) 600-02-16
(077) 722-16-56
(077) 722-16-55
(077) 604-02-12
(072) 607-43-80
(072) 607-18-19
(072) 607-42-18
(075) 522-81-18
(075) 522-52-16
(075) 529-52-19
(075) 632-44-28
(075) 632-44-93
(075) 632-44-92
(075) 632-44-94
0917-574-8651
0917-574-9153
0917-577-3373
(074) 614-64-10
(074) 443-58-50
(074) 444-55-18
(074) 304-14-99
(074) 422-30-61
(074) 422-10-41
0917-854-9555
0999-994-5433
0920-227-4523
0927-587-6697
(078) 304-02-38
(078) 377-15-05
(078) 392-17-89
(078) 806-80-20
(078) 806-80-20 loc.
203/204
Revenue District Office
Address
RDO No. 16
BIR Bldg., Brgy. Marcos,
Cabarroguis, Quirino
Cabarroguis, Quirino
RDO No. 17A
BIR Bldg., Macabulos
Tarlac City, Tarlac
Drive, San Roque,
Tarlac City
RDO No. 17B
Avila Bldg., Zamora St.,
Paniqui, Tarlac
Poblacion Sur, Paniqui,
Tarlac
RDO No. 18
1/F & 2/F Lincoln
Olongapo City,
Masonic Temple, #2415
Zambales
West Bajac-Bajac,
Olongapo City
RDO No. 19
BIR Bldg., Burgos St.,
Subic Bay Freeport
cor. Samson Rd., Subic
Zone
Bay Freeport Zone
RDO No. 20
Leonida Bldg., Capitol
Balanga City, Bataan
Drive, San Jose,
Balanga, City, Bataan
RDO No. 21A
RDO No.21A Bldg., BIR
Angeles City, North
Complex, Sindalan City
Pampanga
of San Fernando,
Pampanga
RDO No. 21B
G/F RDO No. 21B Bldg.,
City of San Fernando,
BIR Comple, Sindalan
South Pampanga
City of San Fernando,
Pampanga
RDO No. 21C
RDO No.21A Bldg., BIR
Clark Freeport Zone
Complex, Sindalan City
of San Fernando,
Pampanga
RDO No. 22
Burgos Ext., Brgy.
Baler, Aurora
Suklayin, Baler, Aurora
RDO No. 23A
Maestrang Kikay,
Talavera, North Nueva
Talavera, Nueva Ecija
Ecija
RDO No. 23B
Liwag Bldg., Burgos
Cabanatuan City, South
Avenue, Cabanatuan
Nueva Ecija
City
RDO No. 24
2/F & 3/F JRC Bldg.,
Valenzuela City
Mac Athur Hi-way,
Malinta, Valenzuela City
886
Contact Information
0917-819-7203
0977-805-3046
(045) 928-24-28
(045) 982-13-49
(045) 982-88-96
(045) 491-56-97
(045) 925-72-98
(047) 223-94-67
(047) 223-81-78
(047) 252-37-47
(047) 252-37-27
(047) 633-59-15
(047) 237-26-97
(047) 935-25-61
(045) 598-28-46
(045) 598-28-35
(045) 598-28-38
(045) 598-28-66
(045) 598-28-54
(045) 598-28-58
(045) 598-28-46
(045) 598-28-35
(045) 598-28-38
(042) 724-01-74
(044) 486-99-81
(044) 486-99-82
(044) 464-78-96
(044) 600-07-47
(044) 958-80-43
(02) 8291-89-11
(02) 8292-14-70
(02) 8292-09-43
Revenue District Office
RDO No. 25A
Plaridel, Bulacan
RDO No. 25B
Sta. Maria, Bulacan
RDO No. 26
Malabon / Navotas
RDO No. 27
Caloocan City
RDO No. 28
Novaliches
RDO No. 29
San Nicolas - Tondo
RDO No. 30
Binondo
RDO No. 31
Sta. Cruz
RDO No. 32
Quiapo – Sampaloc –
San Miguel – Sta. Mesa
RDO No. 33
Intramuros – Ermita Malate
Address
Rocka Commercial
Complex, Cagayan
Valley Road, Tabang,
Plaridel, Bulacan
No. 312 Government
Fortunato Halili Avenue,
Bagbaguin, Sta. Maria,
Bulacan
5/F Fisher Mall, 64 Rd.,
Brgy. Longos, Malabon
City
BIR Regional Office
#140 Barrio Kalaanan,
EDSA, Caloocan
1/F & 2/F West Venue
Bldg., 112 West
Avenue, Quezon City
(opposite of St. Vincent
School)
3/F BIR Regional Office
Bldg.,1 Tuazon Bldg.,
Solana cor. Beaterio
Sts., Intramuros, Manila
3/F BIR Regional Office
Bldg.,2 Benlife Bldg.,
Solana cor. Beaterio
Sts., Intramuros, Manila
5/F BIR Regional Office
Bldg.,2 Benlife Bldg.
Solana cor. Beaterio
Sts. Intramuros, Manila
6/F BIR Regional Office
Bldg.,2 Benlife Bldg.,
Solana cor. Beaterio
Sts., Intramuros, Manila
2/F BIR Regional Office
Office BLdg. 2 Benlife
Bldg. Solana cor.
Beaterio Sts.,
Intramuros Manila
887
Contact Information
(044) 670-16-12
(044) 670-24-02
(044) 670-18-33
(044) 641-56-98
(044) 641-29-31
(02) 8285-18-32
(02) 8285-06-29
(02) 8285-18-78
(02) 8367-72-32
(02) 8364-28-69
(02) 8367-42-13
(02) 8367-39-41
(02) 8364-70-44
(02) 8929-73-80
(02) 8376-48-49
(02) 8929-22-02
(02) 8567-42-86
(02) 8567-42-87
(02) 8567-42-84
(02) 8567-42-68
(02) 8567-42-67
(02) 8567-42-69
(02) 8518-06-58
(02) 8518-06-59
(02) 8518-06-53
(02) 8567-41-59
(02) 8518-09-10
(02) 8567-41-50
(02) 8567-41-52
(02) 8567-39-69
(02) 8518-08-06
(02) 8567-39-70
Revenue District Office
RDO No. 34
Paco – Pandacan – Sta.
Ana
Address
BIR Regional Office
Bldg. 2 Benlife Bldg.,
Solana cor. Beaterio
Sts., Intramuros, Manila
RDO No. 35
Odiongan, Romblon
(Main Office)
2/F Fernandez Bldg.,
Brgy. Tabing
Dagat,(Sea Coast)
Odiongan, Romblon
(Island District)
BLC Green Bldg., 320
Rizal Avenue, Brgy.
Tanglaw, Puerto
Princesa City, Palawan
(Island District)
DBP Bldg., Quirino St.,
San Jose, Occidental
Mindoro (Island District)
3/F & 4/F West Venue
Bldg., 112 West Avenue
Quezon City (opposite
of St. Vincent School)
5/F to 7/F 1424 Coher
Center Bldg., Quezon
Avenue, Quezon City
RDO No. 36
Puerto Princesa City,
Palawan
RDO No. 37
San Jose, Occidental
Mindoro
RDO No. 38
North Quezon City
RDO No. 39
South Quezon City
RDO No. 40
Cubao, Quezon City
RDO No. 41
Mandaluyong City
RDO No. 42
San Juan City
5/F (Roof Deck) Fisher
Mall, cor. Roosevelt
Junction, Quezon
Avenue, Quezon City
YSK Bldg., 743 Boni
Avenue, Malamig,
Mandaluyong City
(infront of Caltex Station
& RTU)
Juan Carpio Bldg., F.
Blumentritt cor. Tuano
St., San Juan City
888
Contact Information
(02) 8518-09-10
(02) 8567-41-50
(02) 8518-07-07
(02) 8567-42-82
(02) 8567-41-56
(02) 8518-09-06
(042) 567-60-80
(042) 567-56-07
(048) 434-36-37
(048) 433-20-64
(043) 457-02-34
(02) 8927-10-33
(02) 8929-97-56
(02) 8929-02-64
(02) 8373-37-62
(02) 8922-18-99
(02) 8372-75-86
(02) 8922-29-82
(02) 8921-21-14
(02) 8372-75-88
(02) 8863-4000 loc. 4074
(02) 8863-4000 loc. 4138
(02) 8863-4000 loc. 4081
(02) 8531-51-99
(02) 8532-53-17
(02) 8532-53-03
(02) 8635-41-13
(02) 8723-81-37
Revenue District Office
RDO No. 43
Pasig City
RDO No. 44
Taguig - Pateros
RDO No. 45
Marikina City
RDO No. 46
Cainta - Taytay
RDO No. 47
East Makati City
RDO No. 48
West Makati City
RDO No. 49
North Makati City
RDO No. 50
South Makati City
RDO No. 51
Pasay City
RDO No. 52
Parañaque City
RDO No. 53A
Las Piñas City
Address
2/F & 3/F Rudgen Bldg.,
Shaw Boulevard, Brgy.
San Antonio, Pasig City
3/F Bonifacio Tech
Center, 31st St. cor. 2nd
Avenue, Crescent West
Park, FL Bonifacio
Global City, Taguig City
Antonio Luz Arcade,
Cirma St. cor. Toyota
Ave., Brgy. Sto. Niño,
Marikina City
2/F Manila East Arcade
2, Don Hilario Cruz
Ave., Brgy. San Juan,
Taytay Rizal
4/F BIR Regional Office,
No. 313 Sen Gil J. Puyat
Ave., Makati City
5/F BIR Regional Office,
No. 313 Sen. Gil J.
Puyat Ave., Makati City
6/F 313 BIR Regional
Office, Sen. Gil J. Puyat
Ave., Makati City
5/F Atrium Bldg., Makati
Ave., Makati City
BIR Regional Office, No.
139 Sen Gil J. Puyat
Ave., Makati City
GRAM Centre Bldg., Dr.
A Santos Ave., cor.
Schilling St., Brgy. San
Dionisio, Parañaque
City (beside Puregold
Jr./ Opposite Liana’s
Supermarket)
OHZ Bldg., Lot 1 E-F, L.
Hernandez Ave., Brgy.
Almanza Uno, Zapote
Rd., Las Piñas City
889
Contact Information
(02) 8534-45-78
(02) 8534-46-93
(02) 8856-58-00
(02) 8856-09-58
(02) 8856-67-51
(02) 8647-45-32
(02) 8647-49-56
(02) 8284-47-12
(02) 8284-47-38
(02) 8284-47-66
(02) 8856-68-19
(02) 8856-68-16
(02) 8856-68-18
(02) 8856-58-48
(02) 8856-68-23
(02) 8856-67-91
(02) 8856-67-93
(02) 8856-67-92
(02) 8811-44-92
(02) 8864-02-96
(02) 8894-35-79
(02) 8556-81-49
(02) 8556-81-52
(02) 8556-81-53
(02) 8829-44-11
(02) 8829-21-35
(02) 8659-07-22
(02) 8802-27-53
(02) 8802-30-37
Revenue District Office
RDO No. 53B
Muntinlupa City
RDO No. 54A
Trece Martirez City, East
Cavite
RDO No. 54B
Bacoor City, West
Cavite
RDO No. 55
San Pablo City, East
Laguna
RDO No. 56
Calamba City, Central
Laguna
RDO No. 57
Biñan City, West Laguna
RDO No. 58
Batangas City, West
Batangas
Address
Lower G/F, Ayala Malls
South Park National
Rd., Alabang Muntinlupa
City
Indang Rd., Brgy.
Luciano, Trece Martirez,
Cavite City
G/F Local Mall,
Centennial Road,
Magdalo Patol, Kawit
Cavite
BIR Regional Office
Bldg., Brgy. San
Nicolas, Maharlika Hiway, San Pablo City
2/F Puregold Jr.
Supermarket, Brgy.
Parian, Calamba City
Laguna
2/F Umbria Commercial
Center, National RD.,
Tulay Bato, Brgy. San
Antonio, Biñan City
BIR Bldg., Brgy. Hilltop
Road, Batangas City
RDO No. 59
Lipa City, East Batangas
BIR Bldg., Brgy,
Marawoy, Lipa City
RDO No. 60
Lucena City, North
Lucena
RDO No. 61
Gumaca, South Quezon
LGCTI, Ilayang Dupay,
Lucena City
RDO No. 62
Boac, Marinduque
RDO No. 63
Calapan City, Oriental
Mindoro
RBA Bldg., Brgy.
Mabini, Gumaca,
Quezon
Elmer Tan Bldg.,
Nepomuceno St., Brgy.
San Miguel, Boac,
Marinduque
Dolce Casa, Tawiran,
Calapan City
890
Contact Information
(02) 8556-01-76
(02) 8556-98-84
(02) 8556-40-96
(046) 419-33-75
(046) 416-98-06
(046) 434-09-12
(046) 434-09-17
(046) 458-42-25
(049) 562-09-18
(049) 523-81-34
(049) 545-14-24
(049) 511-97-97
(049) 511-90-10
(049) 511-90-35
(049) 511-97-97 loc. 107
(043) 723-30-45
(043) 723-64-89
(043) 723-28-74
(043) 980-66-75
(043) 756-38-06
(043) 756-24-54
(043) 757-26-57
(042) 710-32-68
(042) 373-78-07
(042) 317-65-13
(042) 317-77-30
(042) 317-76-45
(042) 332-04-02
(042) 332-04-96
(043) 288-20-03
(043) 288-20-14
Revenue District Office
Address
RDO No. 64
BIR Bldg., Maharlika HiTalisay, Camarines
way, Talisay, Camarines
Norte
Norte
RDO No. 65
BIR Bldg., J. Miranda
Naga City, Camarines
Ave. cor. Princeton St.
Sur
Monterey Village, Naga
City
RDO No. 66
BIR Bldg., National
Iriga City, Camarines
Highway, San Nicolas,
Sur
Iriga City
RDO No. 67
BIR Bldg., Camia St.
Legazpi City, Albay
Imperial Court
Subdivision, Legazpi
City
RDO No. 68
BIR Bldg., City Hall
Sorsogon City,
Compound, Cabid-an,
Sorsogon
Sorsogon City
RDO No. 69
BIR Bldg., San Isidro
Virac, Catanduanes
Village, Virac,
Catanduanes
RDO No. 70
F. Nuñez Bldg., Quezon
Masbate City, Masbate
St., Masbate City
RDO No. 71
Kalibo, Aklan
Arch. Reyes cor.
Acebedo St., Kalibo,
Aklan
RDO No. 72
Roxas City, Capiz
McKinley St., Roxas City
RDO No. 73
San Jose, Antique
RDO No. 74
Ilo-Ilo City, Ilo-Ilo
Cor. Zaldiver & Salazar
Sts., San Jose, Antique
Plazuela Dos,
Mandurriao, Ilo-Ilo City
RDO No. 75
Zarraga, Ilo-Ilo
Poblacion, Zarraga, IloIlo
RDO No. 76
Victorias City, Negros
Occidental
BIR Bldg., Brgy. V.
Osmeña Avenue,
Victorias City, Negros
Occidental
891
Contact Information
(054) 731-04-67
(054) 472-33-88
(054) 472-19-00
(054) 299-24-59
(054) 456-00-46
(052) 742-33-26
(052) 480-47-70
(056) 421-56-89
(056) 211-13-65
(056) 211-18-70
(052) 736-03-40
(052) 736-03-60
(056) 337-70-78
(056) 333-29-93
(056) 578-14-15
(056) 333-24-19
(036) 262-54-99
(036) 262-36-72
(036) 268-30-77
(036) 262-52-12
(036) 522-13-84
(036) 621-65-52
(036) 621-65-54
(036) 540-70-81
(036) 540-70-83
(033) 336-80-13
(033) 338-06-36
(033) 337-94-46
(033) 333-10-06
(033) 333-10-08
(033) 333-10-28
(033) 333-10-27
(033) 333-10-07
(034) 399-33-64
(034) 399-33-14
(034) 399-32-07
Revenue District Office
RDO No. 77
Bacolod City, Negros
Occidental
RDO No. 78
Binalbagan, Negros
Occidental
RDO No. 79
Dumaguete City, Negros
Oriental
RDO No. 80
Mandaue City, Cebu
RDO No. 81
Cebu City North
RDO No. 82
Cebu City South
RDO No. 83
Talisay City, Cebu
RDO No. 84
Tagbilaran City, Bohol
RDO No. 85
Catarman, Northern
Samar
RDO No. 86
Borongan City, Eastern
Samar
RDO No. 87
Calbayog City, Samar
RDO No. 88
Tacloban City, Leyte
Address
G/F BIR Regional Office
Bldg., Jocson Subd.,
cor. Hernaez Ext., Brgy.
Taculing, Bacolod City
BIR Bldg., Poblacion,
Binalbagan, Negros
Occidental
BIR Bldg., Agapito
Valencia Drive, Brgy.
Taclobo, Dumaguete
City
FRC Bldg.,
Subangdaku, Mandaue
City
BIR Regional Office
Bldg., Archbishop Reyes
Avenue, Cebu City
Philwood Bldg., N
Bacalso Avenue, Cebu
City
2/F Rosalie Bldg.,
Tabunok, Talisay City
2/F Judge Antonio
Oppus Uy bldg., M.
Torralba St., Tagbilaran
City
Purok 1, Brgy. Dalakit,
Catarman, Northern
Samar
BIR Bldg., Capitol Site,
Brgy. Alang-alang,
Borongan City
BIR Bldg., Brgy.
Bagacay, Calbayog City,
Samar
G/F BIR Bldg.,
Government Center,
Palo, Leyte
892
Contact Information
(034) 446-39-16
(034) 446-34-79
(034) 446-39-33
(034) 446-35-25
(034) 388-90-68
(034) 388-84-21
(035) 225-63-45
(035) 226-36-09
(035) 226-41-02
(035) 225-51-47
(035) 225-63-45
(032) 414-10-13
(032) 414-10-25
(032) 232-50-23
(032) 232-50-29
(032) 232-85-83
(032) 261-06-27
(032) 261-24-86
(032) 491-79-80
(032) 272-41-88
(032) 272-64-77
(038) 235-56-92
(038) 411-20-12
0917-805-7389
0915-939-1514
(055) 560-90-10
0917-321-2323
0917-318-4571
(055) 251-31-57
(055) 543-83-85
(053) 323-30-03
(053) 323-45-51
Revenue District Office
RDO No. 89
Ormoc City, Leyte
Address
National Highway, Brgy.
Bantigue, Ormoc City
RDO No. 90
Maasin City, Southern
Leyte
RDO No. 91
Dipolog City,
Zamboanga del Norte
RDO No. 92
Pagadian City,
Zamboanga del Sur
Brgy. Combado, Maasin
City, Southern Leyte
RDO No. 93A
Zamboanga City,
Zamboanga del Sur
RDO No. 93B
Ipil, Zamboanga Sibugay
BIR Bldg., Petit
Barracks, Zamboanga
City
Demegilio Bldg., Purok
Airways, National
Highway Santol, Ipil,
Zamboanga Sibugay
Aniceto G. Mon Bldg.,
N. Valderosa St.,
Isabela Basilan
2/F Hadji Sabtirul Bldg.,
Travisi St., Jolo, Sulu
AMT, Tamburani bldg.,
Pag-asa St., Bongao,
Tawi-Tawi
Dugenueo St., Gingoog
City
RDO No. 94
Isabela City, Basilan
RDO No. 95
Jolo, Sulu
RDO No. 96
Bongao, Tawi-Tawi
RDO No. 97
Gingoog City, Misamis
Oriental
RDO No. 98
Cagayan de Oro City,
Misamis Oriental
RDO No. 99
Malaybalay City,
Bukidnon
RDO No. 100
Ozamis City, Misamis
Occidental
RDO No. 101
Iligan City, Lanao del
Norte
Upper Sicayab, Dipolog
City
3/F ACC Bldg., Rizal
Avenue, Pagadian City
Contact Information
(053) 255-55-70
(053) 561-00-69
(053) 561-00-60
(053) 381-22-90
(053) 381-24-50
(053) 381-24-51
(065) 212-42-41
(065) 212-23-10
(065) 212-67-56
(062) 215-22-08
(062) 214-14-21
(062) 214-14-19
(062) 215-22-07
(062) 992-03-26
(062) 991-06-05
(062) 991-19-32
(062) 333-27-10
(062) 955-62-40
(062) 200-34-06
(062) 200-34-07
(085) 341-89-11
(068) 268-13-42
(062) 268-10-00
(088) 861-43-37
(088) 861-10-76
1/F BIR Bldg.,
Westbound Terminal,
Bulua, Cagayan de Oro
City
BIR Bldg., Casisang,
Malaybalay City
(088) 864-21-44
(088) 864-21-39
BIR Bldg. City Hall
Drive, Ozamis City
(088) 521-17-96
(088) 521-39-42
Quezon Avenue Ext.,
Palao, Iligan City
(0623) 221-00-83
(0623) 221-10-69
(0623) 221-12-84
893
(088) 813-25-06
Revenue District Office
Address
RDO No. 102
Alic Usman Bldg.,
Marawi City, Lanao del
Quezon Avenue, Marawi
Sur
City
RDO No. 103
2/F BIR Bldg., J.
Butuan City, Agusan del
Rosales Avenue,
Norte
Butuan CIty
RDO No. 104
BIR Bldg., cor. Molave &
Bayugan City, Agusan
Magkono Sts., Bayugan
del Sur
City
RDO No. 105
BIR Bldg., Km 4 Brgy.
Surigao City, Surigao del Luna, 8400 Surigao City
Norte
RDO No. 106
2/F Eduhome Bldg.,
Tandag City, Surigao del
Osmeña St., Tandag,
Sur
Surigao del Sur
RDO No. 107
BIR Building SK
Cotabato City,
Pendatun St., Cotabato
Maguindanao
City
RDO No. 108
BIR District Office Bldg.,
Kidapawan City, North
Quezon Boulevard cor.
Cotabato
Padilla St., Kidapawan
City
RDO No. 109
LINFEL Bldg.,
Tacurong City, Sultan
Magsaysay Avenue,
Kudarat
Tacurong City
RDO No. 110
BIR District Office Bldg.,
General Santos City,
Pendatun Avenue cor.
South Cotabato
Laurel & M. Roxas Sts.,
General Santos City
RDO No. 111
Arellano St., Brgy. Zone
Koronadal City, South
II, Koronadal City, South
Cotabato
Cotabato
RDO No. 112
Capitol Compound,
Tagum City, Davao del
Mankilam, Tagum City,
Norte
Davao del Norte
RDO No. 113A
Bolton Ext., Davao City
West Davao City
(at the back of the
Regional Office
Building- right wing)
RDO No. 113B
Bolton Ext., Davao City
East Davao City
(at the back of the
Regional Office
Building- left wing)
894
Contact Information
0917-860-3864
(085) 300-03-92
(085) 815-10-66
(085) 341-20-28
(085) 343-69-95
(085) 343-65-49
(085) 231-20-17
(086) 310-08-03
(086) 826-11-60
(086) 211-50-33
(086)211-32-28
(086) 211-41-95
(064) 421-53-42
(064) 421-42-42
(064) 421-56-06
(064) 577-35-17
(064) 577-17-07
(064) 577-12-91
(064) 200-66-79
(064) 200-32-17
(064) 200-32-16
(083) 522-24-21
(083) 552-11-42
(083) 228-10-18
(083) 228-10-17
(083) 228-10-16
(084) 217-22-90
(084) 655-93-97
(084) 218-21-88
(082) 211-77-15
(082) 224-02-21
(082) 285-72-05
(082) 222-01-99
(082) 227-18-33
(082) 285-79-88
(082) 222-33-18
(082) 227-55-83
Revenue District Office
RDO No. 114
Mati City, Davao
Oriental
RDO No. 115
Digos City, Davao del
Sur
Address
BIR, Gomez St., Mati
City, Davao Oriental
BIR Bldg., Aurora 3rd
St., Brgy. San Jose,
Digos City
895
Contact Information
(087) 811-79-54
(087) 811-20-78
(087) 811-20-72
(082) 553-47-81
(082) 553-50-44
(082) 553-50-45
896