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Revenue Memorandum Order · RMO

RMO No. 49-2022 Digest

To further amend RMO No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of the Monthly Report on Drastic Changes in Collection Performance.

Bureau of Internal RevenueIndependent research copy
Document type
RMO
Number
49
Year
2022
Text quality
Not specified

Document text

Reference copy · verify against the official source
RMO No. 49-2022 (issued November 10, 2022) further amends RMO No. 46-2019, as amended by RMO No. 38-2020, to prescribe the dates for submitting the Monthly Report on Drastic Changes in Collection Performance. BIR Form No. 1771B is submitted monthly by RDOs and the LT audit divisions to the RCD/LTPMPD, covering specific reasons for taxpayers under TAMP and other taxpayers that drove drastic collection changes, excluding ONETT taxpayers. RDC/NODC generate the Top 100/Bottom 100 comparative collection data (Annex “D”) and 12.09 report data by the 8th day of the following month; RDOs submit BIR Forms 1771A/1771B to the RCD (LT offices to the LTPMPD) by the 12th day; RSD, RCD, and LTPMPD submit consolidated reports to the CPMD by the 15th day; and CPMD submits its consolidated analysis to the ACIR by the 20th day.