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REVENUE MEMORANDUM ORDER NO. 044-2024
This order outlines revised guidelines for withholding taxes remitted by National Government Agencies (NGAs) through the Electronic Filing and Payment System – Electronic Tax Remittance Advice (eFPS – eTRA) System which shall be monitored by all concerned revenue offices of this Bureau.
A. Miscellaneous Operations Monitoring Division
| 1. Generate the Withholding Tax Collection Report of NGAs thru e TRA in the eFPS every Monday and 1st day of the month following the month of collection. | 7. Prepare and transmit a supplemental Validated Withholding Tax Collection Report of NGA’s thru eTRA to RAD and WAMS-RCD/LTDQAD on or before 6th day of the month. |
| 2. Download the NGA’s Withholding Tax Collection Report from eFPS and the Filed Tax Returns of NGAs with Tax Dues without eTRA/Cash Payments thru eFPS uploaded by the Data Warehousing and System Operations Division (DWSOD) in the BIR Central Repository System. | 8. Prepare a memorandum to Regional Director (RD)/Assistant Commissioner, Large Taxpayer service (ACRIS-LTS. |
| 3. Match the data on the generated reports from the eFPs and the reports uploaded by the DWSOD thru the BIR Central Repository System. | 9. Prepare Consolidated Statistical Report of the RDOs’ Performance on the Resolution of Erroneous Entries Committed by NGAs (Annex “F”) and submit to the Assistant Commissioner, Collection Service (ACIR, CS) every 25th day of the month |
| 4.Validate the discrepancies found on the reports in the eFPS Tax Return Inquiry | 10.Prepare a memorandum on the automatic adjustments of the erroneous entries in the said system(s), for approval of the ACIR, CS and forward the same to System Development Division (SDD)/Administrative Systems Division (ASD). |
| 5. Prepare the reports(Validated Withholding Tax Collection Report, Summary of Withholding Tax Collection Report from NGA’s, Report of Discrepancies on Withholding Tax Collection from NGA’s thru eTRA) and transmit in both hard and soft copies, to the Revenue Accounting Division (RAD) and Withholding Agents Monitoring Section – Regional collection Division (WAMS-RCD)/Large Taxpayer Document Processing and Quality Assurance Division (LTDQAD), and in soft copy only to the Revenue District Office (RDO)/concerned Large Taxpayers offices every Wednesday and 3rd day of the month following the month of collection. | 11. Log the correction of erroneous eTRA entries in the Bureau’s Service Desk for processing of the appropriate adjustment in the ITS-CBR/IRIS-CRR by SDD/ASD. |
| 6. Receive from WAMS-RCD/LTDPQAD the consolidated Report of Discrepancies on Withholding Tax Collection from NGA’s thru eTRA (Annex “B”) and the Consolidated Report on the Adjustments Made to Erroneous Entries Committed by NGAs (Annex “E”) every Friday and 5th day of the month following the month of collection. | 12. Prepare the list of RDOs/concerned LTS offices that failed to perform the said adjustments in violation of this Order and submit to the Deputy Commissioner, Operations Group thru the ACIR, CS, for its appropriate action thereon. |
| 13. Monitor the compliance of the NGAs in the enrollment and usage of the eTRA System |
B. Revenue Accounting Division
- Prepare the prescribed Journal Entry Voucher (JEV).
- Prepare Weekly Collection Report based on Annexes “A” and “A.1” transmitted by MOMD and submit the same to the Bureau of Treasury (BTr) for recording in BTr Collection Books.
- Receive the supplemental Validated Withholding Tax Collection Report of National Government Agencies thru eTRA from MOMD for adjustment of the collection report for BTr and NOCB.
C. Regional Finance Division
- Prepare the BIR JEV based on the following reports submitted by WAMS-RCD, to record the said collection in the Regional Office’s Collection Books:
- Validated Withholding Tax Collection Report of NGAs thru eTRA (Annex “A”) including the adjustments thereto every Thursday of the following week; and
- Supplemental Validated Withholding Tax Collection Report of NGAs thru eTRA on or before sixth (6th) day of the month.
D. Withholding Agents Monitoring Section, Regional Collection Division/ Large Taxpayers Document Processing and Quality Assurance Division
| 1. Consolidate and update the Master List of Registered NGAs submitted by the Client Support Section (CSS) of the RDOs/concerned LTS offices under the jurisdiction of the revenue region/LTDPQAD every 8th day of the month. | 6.Forward Annex “B” to the concerned RDOS/LTS offices thru email every Thursday and 4th day of the month following the month of collection |
| 2. Monitor the enrollment and compliance of the NGAs on the use of eTRA System for payment of withholding taxes based on the Master List of Registered NGAS submitted by the CSS of the RDOs/concerned LTS offices. | 7. Verify the reported adjustments indicated in the Tax Remittance Advice Debit Memo (TRADM) submitted by the RDOs in the ITS CBR/IRIS-CRR. |
| 3. Prepare a memorandum to the concerned RDOS/LTS offices for its appropriate action under the following cases: a. Failure by the NGAs to enroll. b. Failure by the concerned RDOS/LTS offices to immediately endorse to the National Office Data Center (NODC)/concerned Revenue Data Center (RDC) the NGA’s application for activation of their access; and c. Failure by the NGAs to use the eFPS-eTRA System in the filing and payment of withholding taxes. | 8. Submit a memorandum report to the RD/ACIR, LTS for their approval and transmit the same to the concerned RDO/LTS offices thru email and personal delivery, based on the following findings: a. Late or non-submission by the RDO/concerned LTS offices of the Accomplished Report of Adjustments to Erroneous Entries Committed by NGAs; and b. Late or non-adjustment of the erroneous entries by the RDO/LTS offices in the ITS-CBRIRIS-CRR. |
| 4. Prepare the Status Report of the NGAs on the Enrollment and Usage of the eTRA System (Annex “H”) and forward the same to the Chief, MOMD every 71h day of the month. | 9. Prepare and transmit the following reports validated by the concerned RDOs/LTS offices to the Chief, MOMD every Friday and 5th day of the month following the month of collection: |
| 5. Prepare and transmit the Annex “G” together with Annex “A.1” to RFD for preparation of JEV and recording in the Regional Office collection books of account | a. Consolidated Report of Discrepancies on Withholding Tax Collection from NGAs thru eTRA (Annex”B”) and b. Consolidated Report on Validated Adjustments on Erroneous Entries Committed by NGAs (Annex “E”) |
E. Revenue District Offices / Large Taxpayers Service Offices
| 1. Secure an access in the eFPS-CTRA System. | 2. Register the new NGA/s in the BIR and enroll in the eFPS-eTRA System thru the Client Support Section (CSS). |
| 3. Perform the following actions based on the report (Annex “B”) transmitted by MOMD: | 4. Adjust the overpayment in the ITS-CBR/IRIS-CRR according to the following procedures: |
| 3.1. For eTRA and/or cash payment that is less than the tax due per filed tax return and tax returns with tax dues without eTRA/cash payment: 3.1.1. Verify the discrepancies in the Integrated Tax System-Returns Processing System (ITS-RPS)/Internal Revenue Integrated System- Returns Filing and Processing System (IRIS-RFP) and ITS CBR IRIS-CRR; and 3.1.2. Issue collection notices to NGAs for the full payment/deficiency of basic withholding taxes to be paid using CTRA and/or in cash, as the case maybe. However, penalties for late payment shall be paid in cash. 3.2. For eTRA and/or cash payment that is greater than the tax due per filed tax return: Send a written notice to require a written explanation on the alleged overpayment within two (2) days upon receipt of the notice by the NGA. In case of an erroneously filed return, require the NGA to file an amended return. | 4.1. Prepare and accomplish five (5) copies of Tax Remittance Advice Debit Memo (TRADM) using the format in Annex “C” upon validation of the erroneous entries committed by NGAs to be approved by the concerned Revenue District Officer/Division Chief of LTS. One (1) TRADM shall be issued for each erroneously generated eTRA on a per transaction basis 4.2. Assign a serial number upon the approval of the TRADM 4.3. Adjust in the ITS CBRIRIS CRR the erroneous withholding tax according to the procedures prescribed in the Operations Manuals of the respective systems within two (2) days after the approval. 4.4. Distribute the copies of the approved TRADM together with the supporting documents to the concerned revenue offices. 4.5.1 Prepare a letter informing the NGA on the payment of penalties using eTRA is null and void and require the payment of the said penalties in cash using the BIR Form No. 0605: and 4.5.2 Prepare a TRADM and adjust the erroneously used eTRA payment for penalties immediately regardless of no payment in cash has been made according to the provisions in item 4.1to 4.4 |
| 5. Accomplish the “Per RDO Verification” column and indicate “V” if valid or “INV” if invalid in the validated Report of Discrepancies on Withholding Tax Collection from NGAs thru eTRA (Annex “B”). If invalid, indicate a brief explanation under the “Justification” column provided in the same report. 4.5. For penalties paid using eTRA payment |
F. National Office Data Center/Revenue Data Center and Security Management Division
Process access requests for the creation/revocation of access accounts pursuant to RMO No. 28-2020 and forward the same to the DWSOD for its implementation.
G. Data Warehousing and System Operations Division
- Implement the approved requests for access or its revocation thereof in the eFPS and ITS and IRIS upon endorsement by NODC/RDC/Security Management Division.
- Receive from Taxpayer Service Systems Division (TSSD) the standard script for Withholding Tax Collection Report of NGAs thru eFPS and Filed Tax Returns of NGAs with Tax Dues without eTRA/Cash Payments thru eFPS.
- Generate the following reports every Tuesday and 2nd day of the month following the month of collection and upload to the BIR Central Repository System:
a. NGAS’ Withholding Tax Collection Report from eFPS; and
b. Filed Tax Returns of NGAS with Tax Dues without eTRA/Cash Payments thru eFPS
H. Taxpayer Service Systems Division
- Prepare the standard script for Withholding Tax Collection Report of National Government Agencies (NGAs) thru eFPS and Filed Tax Returns of NGAS with Tax Dues without eTRA/Cash Payments thru eFPS.
- Tun-over the script to DWSOD for regular generation of the reports.
I. Systems Development Division/Administrative Systems Division
- Adjust the validated erroneous entries committed by NGAs in the ITS- CBR/RIS-CRR which the concerned RDOS/LTS O-es have previously failed to modify/reverse/cancel in the said system based on the logged erroneous eTRA entries in the Bureau’s Service Desk by MOMD.
- In case of non-availability of the eFPS, the concerned Information Systems Group ISG) office having functional jurisdiction over the reason of such unavailability shall issue a joint advisory duly approved by the Deputy Commissioners for ISG and Operations Group.