BIR Citizen's Charter 2021 Edition

2021 BIR CITIZEN'S CHARTER 2021 EDITION 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; 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. V. List of Services Revenue District Office External Services Online Application for Taxpayer Identification Number (TIN) of Local Employee Manual Processing of Application for Taxpayer Identification Number (TIN) of Local Employee Manual Processing of Application for Taxpayer Identification Number (TIN) of Local Employee [Bulk Transactions consisting of six (6) applications and above] Manual Processing of Application for Executive Order (E.O) No. 98/One-Time Transaction (ONETT) Taxpayer 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). 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] 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) 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] Processing of Application for Registration of Branches (Individual/Non-Individual) Processing of Application for Registration of Branches (Individual/Non Individual) [Bulk Transactions consisting of six (6) applications and above] Processing of Application of Authority to Print (ATP) Receipts/Invoices Processing of Application of Authority to Print (ATP) Receipts/Invoices [Bulk Transactions consisting of six (6) applications and above] Processing of Application for Registration of Books of Accounts Processing of Application for Registration of Books of Accounts [Bulk Transactions consisting of six (6) applications and above] Application for Closure of Business-Branch (Without Tax Liabilities) Processing of Request for Certification of Certificate of Registration (COR)/Authority to Print (ATP)/TIN Card Processing of Application for Certificate of Exemption for Scholarship and Job/Livelihood Programs Processing of Request for Cancellation of Permit to Use (PTU) Point-of-Sales (POS) Machine/Cash Register Machines (CRM) Processing of Application for Registration of Computerized Accounting System (CAS), Computerized Books of Accounts (CBA), and/or its Components Including Electronic Storage System (ESS), Middleware and Other Similar Systems Application for Account Enrollment with the Enhanced Electronic Accreditation and Registration (eAccREG) System Application for Permit to Use (PTU) Cash Register Machine (CRM), Point of Sale (POS) Machines and Other Sales Machines Including Sales Receipting System/Software and Special Purpose Machine (SPM) 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 of Tax Due on Estate with No Other Tax Liabilities 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) Revenue Region External Services Processing of the Request for Certificate of Employment (COE) for Resigned/Transferred/Retired/Deceased Employees (Still in Records Room of AHRMD-Active File) Processing of the Request for Certificate of Employment (COE) for Resigned/Transferred/Retired/Deceased Employees (Already in Records Room/Storage Facility-Inactive File) Processing of Survivorship Benefits (Deceased Employees) Processing and Issuance of Tax Clearance for Bidding Purposes Processing of Tax Clearance Certificate (GENERAL PURPOSE) Processing of the Request for Service Record (SR) for Resigned/Transferred/Retired/Deceased Employees (records Still in the Records Room of AHRMD-Active File) Processing of the Request for Service Record (SR) for Resigned/Transferred/Retired/Deceased Employees (Records already in the Records Room/Storage Facility-Inactive File) Revenue Region Internal Service Processing of Application for Local Learning and Development Programs (Regional Office) National Office External Services Processing of Request for Permit to Buy/Sell/Commingle/Transfer Bioethanol Fuel Processing of Request for Permit to Import Anhydrous Ethanol Processing of Request for Permit to Import Jet A-1 Fuel Processing of Request for Disposal of Contaminated Petroleum Products/Backloading of Off-specs Petroleum Products Processing for Request for Conversion of Tanks Processing of Authority to Release Imported Goods (ATRIG) on Automobiles Processing of Authority to Release Imported Goods (ATRIG) on Petroleum Products Processing of Request for Permit to Dismantle, Install, Amend Manufacturing Plant Processing of Request for Permit to Operate as Buyer/User of Denatured Alcohol to manufacture Excisable Products Processing of Request for Permit to Operate as Distillery and Producer of Bio-Ethanol (within Metro Manila) Processing of Request for Permit to Operate as Distillery and Producer of Bio-Ethanol (outside Metro Manila) Processing of Request for Permit to Operate as Importer of Alcohol Products, Non-Essential and Sweetened Beverages (within Metro Manila) Processing of Request for Permit to Operate as Importer of Alcohol Products, Non-Essential and Sweetened Beverages (outside Metro Manila) Processing of Request for Permit to Operate as Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages (within Metro Manila) Processing of Request for Permit to Operate as Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages (outside Metro Manila) Processing of Request for Permit to Operate as Storage of Alcohol (Depot) (within Metro Manila) Processing of Request for Permit to Operate as Storage of Alcohol (Depot) (outside Metro Manila) Processing of Request for Issuance and Processing of Authority to Release Imported Goods (ATRIG) on Alcohol Products Processing of Request for Issuance and Processing of Authority to Release Imported Goods (ATRIG) on Non-Essential Products Processing of Request for Issuance and Processing of Authority to Release Imported Goods (ATRIG) on Sweetened Beverages Processing of Request for Registration of Product Brands Processing of Request for Internal Revenue Strip Stamps and Labels for Alcohol Products Processing of Request for Permit to Operate as Manufacturer of Tobacco Products (within Metro Manila) Processing of Request for Permit to Operate as Manufacturer of Tobacco Products (outside Metro Manila) Processing of Request for Permit to Operate as Importer of Tobacco/Mineral Products (Within Metro Manila) Processing of Request for Permit to Operate as Importer of Tobacco/Mineral Products (outside Metro Manila) Processing of Request for Permit to Operate as Manufacturer of Mineral Products (within Metro Manila) Processing of Request for Permit to Operate as Manufacturer of Mineral Products (outside Metro Manila) Processing of Request for Permit to Import Raw Materials, Mechanical Contrivances for Tobacco Manufacturers Processing of Issuance of Permit to Register Cigarette Products Processing of Request for Issuance and Processing of Authority to Release Imported Goods (ATRIG) on Tobacco/Mineral Products and Wheat Processing of Application for Tax Clearance/Certificate Authorizing Registration for Stock Transaction Not Traded through the Local Stock Exchange Processing of Request for Certification of Payment Processing of Request for Issuance of Certified True Copy of Documents Filed by the Large Taxpayers Processing of Application for Tax Exemption on Separation benefits of Employees of Large Taxpayers Processing of Request for Certificate of No Similar Claim for Refund Processing of Request for Application for Destruction of Expired/Obsolete/Damaged Inventory of Goods Processing of Request for Delinquency Verification Certificate (DVC) for VAT Refund/Claim Processing of Tax Clearance for Large Taxpayers (General Purpose) Processing of Request for Tax Debit Memo (TDM) Processing of Request for Permit to Operate as Importer/Dealer/Trader/Manufacturer of Petroleum/Automobile Products (within Metro Manila) Processing of Request for Permit to Operate as Importer/Dealer/Trader/Manufacturer of Petroleum/Automobile Products (outside Metro Manila) Processing of Request for Renewal of Permit to Operate Processing of Request for Permit to Operate Storage Facility/Additional Storage Tanks/Blend Biofuel Blended Diesel/Blend Biofuel Blended Gasoline Processing of Request for Analysis of BIR Accountable Forms Processing of Request for Approval of Formulas for Denatured Alcohol Processing of Request for Sampling and Analysis of Alcohol and Denaturants during Conduct of Denaturing of Alcohol Processing of Request to issue Permit to Export Processing of Request to issue Product Replenishment Debit Memo (PRDM) Processing of Request for Official Delivery Invoice (ODI) Molasses Processing of Request for GUIA/Excise Taxpayer Removal Declaration (ETRD) Processing of Request for Withdrawal Certificate (WC) Processing of Request for Denaturing of Alcohol Processing of Request for Denaturing of Petroleum Products (Complex) Processing of Request for Denaturing of Petroleum Products (Highly Technical) Processing of Request for Certification of Taxpayers as to Top 10,000 Corporations Processing of Request of Certified True Copies of ORBs Processing of Request of Certified True Copies of ORBs (Bulk Transactions) Processing of Request for LTS data/information (if data is available within LTS) Processing of Request for LTS data/information (if data is not available within LTS and needs to be requested and processed) Processing of Request for Ruling on Local Purchase of Motor Vehicle Processing of Request for VAT Certificate (VC) and/or VAT Identification Card (VIC) Processing of Tax Treaty Relief Applications (TTRA) and Requests for Confirmation (RFC) Processing and Issuance of Tax Residency Certificate (TRC) Processing of Survivorship Benefits (Deceased Employees) Processing of the Request for Certificate of Employment (COE) for Resigned/Transferred/Retired/Deceased Employees (Still in records room of Personnel Division) Processing of the Request for Certificate of Employment (COE) for Resigned/Transferred/Retired/Deceased Employees (Already in Records Division) Filing of Confidential Information Issuance of Certificate of Tax Delinquency Issuance of Tax Credit Certificate/Cash Refund Pursuant to Revenue Administrative Order No. 1-2019 Processing of Requisitions for Internal Revenue Labels to Private Importers/Manufacturers Processing of Application for VAT Zero Rate 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)] Processing of Delinquency Verification Certificate (DVC) (For Commission on Appointment/Civil Service Award/NBI) Processing and Issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations Accreditation of Additional Bank Branches Processing of Request of the Bureau of the Treasury (BTr) for the Bureau of Internal Revenue's Validation on the Number of Successfully Uploaded Over-the-Counter (OTC) and Electronic Transactions Processed by the Authorized Agent Banks (AABs) as Basis in the Payment of Transaction Fees under the Treasury Single Account Framework Processing of Non-Government Organizations (NGOs) Application for Certification as Philippine Council for NGO Certification (PCNC)-Accredited Donee Institution 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 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 Processing of VAT Refund Claim (RDO/LTS) Processing of VAT Refund Claim (VCAD) 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) 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) Processing of Subpoenas/Memorandum/Request Letter from other Government Agencies (Employee records still in the Records Room of the Personnel Division) Processing of Subpoenas/Memorandum/Request Letter from other Government Agencies (Employee records already forwarded to Records Division) Processing of Request for Certificate of Completion to On-the-Job Trainees Circulation (Lending/Retrieving) of Books/Issuances to Researchers (who are not BIR employees) Request for Certification/Certified Photocopy of Documents/Revenue Issuances (Walk-ins) Request for a copy of Revenue Issuances (Online) Numbering and Recording of Confidential Information (CI) filed by Tax Informer at the National Office National Office Internal Services Processing of Request for Administrative Compliance (Tax Clearance Purposes) for Large Taxpayers Processing of Request for Administrative Compliance (Tax Clearance Purposes) for Non-Large Taxpayers Processing of Request for Administrative Compliance (Cancellation of Permit) (Within Metro Manila) Processing of Request for Administrative Compliance (Cancellation of Permit) (Outside Metro Manila) Processing of Request for Administrative Compliance (Renewal of Permit) Processing of Request of documents from Audit Division Processing of Request for Copy of Documents (ATRIG, Sworn Statement and Permit) Product Identification and/or Tax Classification Analysis of BIR accountable forms Delinquency Verification with or without Tax Liabilities Filed by the Large Taxpayers Processing of Request for Correction on the payment records in the BIR database of large taxpayers due to the following errors: a. TIN b. Taxpayer's Name c. Return Period d. Tax Type e. Form type f. Amount of Tax Payment Processing of Request for Cancellation on Double Filing of Tax Return and Double Payment Made by Large Taxpayers Processing of Request for cancellation of TRA payment due to Double or Multiple Remittance Made by DPWH Processing of Request for correction of TRA payment due erroneous payment details such as: a. Return Period b. Form Type c. Tax Type d. Amount Processing of Request for Certification on the transfer of payment Processing of Requisition and Issue Slip (RIS) for External Bureau of Internal Revenue (BIR) Forms Validation of Tax Credit Certificates Evaluation and Approval of List of Taxpayers Recommended for Issuance of eLAs for VAT Audit Reply to Query Processing of Request for Validation/Certification of Registered Business Entities (RBEs) in relation to Claim for Value-Added Tax (VAT) Refund and its suppliers Request for Preprocessed RELIEF data Verification of Revenue Collection Officers (RCOs) Accountability for the period covered September 1961 up to December 1989 Processing and Issuance of Certificate on the Existence of Outstanding Tax Liability (COTL) Processing of Delinquency Verification Certificate (DVC) for VAT Refund Processing of Request for Review of Contracts, Agreements coming from Different Offices in the Bureau Request for Declaration of Rightful Heirs or Beneficiaries of Deceased BIR Employee Request for Legal Opinion, Clarification on Legal Issues Pending with Different BIR Offices Processing of Request for Comments, Inputs, Suggestions on Proposed Revenue Issuances Drafted by Other BIR Offices Drafting of Revenue Issuances Processing of Request for Data Processing of Certification on the Status of Cases Pending Legal or Judicial Resolution Issuance of Certificate of No Pending Administrative Case Issuance of Certificate of with Pending Administrative Case Verification of Records 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 Processing of System Access Request Processing of Certificate of Cleared Accountabilities for Retirees per RMO 40-2020 Processing of the Request for Certificate of Employment (COE) for Active Employees Processing of the Request for Certificate of Employment (COE) for Active Employees Indorsement of Landbank of the Philippines (LBP) E-Card Data Capture Form (EDCF) for General Office Payroll Indorsement of Landbank of the Philippines (LBP) E-Card Data Capture Form (EDCF) for General Office Payroll Processing of the Request for Service Record (SR) for Active Employees Processing of the Request for Service Record (SR) for Active Employees Processing of Application for Dormitory Use Processing of Application for Certification of Trainings Attended/Conducted Preparation/Dissemination of Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) of Trainings Coordinated by other Offices Preparation/Dissemination of Revenue Special Order (RSO)/Regional Revenue Special Order (RRSO) of External Trainings Preparation/Issuance of Certificate/s of Trainings Attended/Conducted to Participants/Resource Speakers of Trainings Coordinated by other Offices Processing of Application for Certification of No Training Room/Venue Available Processing of Application for Library Borrower's Card Circulation (Lending/Retrieving) of Books/Issuances to/from BIR Employees Circulation (Lending/Retrieving) of Books/Issuances to/from Researchers who are not BIR Employees Processing of Application for Foreign Learning and Development Programs Processing of Application for Foreign Scholarship Grant Processing of Application for Local Learning and Development Programs Processing of Application for Local Scholarship Grant Processing of Local and Foreign Virtual Learning and Development Programs Processing of Request for Certification of Availability of Allotment (CAA)-National Office (NO) Transactions Certification of Last Salary Received of Officials and Employees transferred to other Government Agencies Certification of Compensation of Officials and Employees of the BIR for VISA application Processing of Purchase Order (PO) for the Issuance of Community Tax Certificate (CTC) to Local Government Units (LGUs) Processing of Requisition and Issuance Slip (RIS) for the Issuance of Accountable Forms to BIR Accountable Officers Processing of Request for Reproduction of various BIR Forms, Issuances (in-house) Processing of Request for delivery of documents thru Messengerial Service Processing of Request for Mailing of documents Request for Posting Information Advertisement Processing and Payment of Fidelity Bond of BIR Accountable Officials and Employees for New Applicant Processing of Fidelity Bond of BIR Accountable Officials and Employees (Renewal shall be renewed before the expiration of the bond) Processing of Purchase Request (PR) for Supplies and Materials Not Included in the PPMP/APP Processing Request for Motor Vehicle and Driver for Official Travel of BIR Officials Numbering and Recording of Confidential Information filed by the Tax Informer at the Revenue Regional Office Numbering and Recording of Revenue Issuance/RTAO/RSO Receiving and Processing of Tax Docket/Document Receiving and Processing of Communication/Parcels/Mails from Courier Services Receiving and Processing of Communication/Parcels/Mails from BIR Post Office 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 Pre-Procurement Conference Conduct of Pre-Procurement Conference, Preparation of Bidding Documents and Preparation of Notice of Meeting for the Presentation/Review of Bidding Documents and Action Plan Conduct of Presentation/Review of Bidding Documents and Action Plan to Bids and Awards Committee (BAC), Preparation of Invitation to Bid (IB)/Request for Expression of Interest (REI), Invitation Letter to Observers & Prospective Bidders and Preparation of Notice of Meeting for the conduct of Pre-bid Conference Conduct of Pre-Bid Conference, Receipt of Written Queries, Issuance of Supplemental/Bid Bulletin, if any and Preparation of Notice of Meeting for the conduct of BAC deliberation Conduct of BAC deliberation of Supplemental/Bid Bulletin, Preparation and Issuance of Supplemental/Bid Bulletin and Preparation of the Notice of Meeting for the conduct of Submission, Receipt and Opening of Bids (SRO) Conduct of Submission, Receipt and Opening of Bids and Preparation of the Notice of Meeting for the conduct of TWG Bid Evaluation Conduct of TWG Bid Evaluation and Ocular Inspection (if applicable) and Preparation of the Notice of Meeting for the BAC deliberation Conduct of Post-Qualification Process, Preparation of the BAC Resolution and Preparation and Issuance of the Notice of Award (NOA) Contract Preparation and Signing and Notice to Proceed Preparation and Issuance Processing of Procurement of Goods/Services thru Direct Contracting or Shopping or Negotiated Procurement-Small Value Procurement per approved Purchase Request (PR) Processing of Procurement of Goods/Services thru Negotiated Procurement Agency-to-Agency (PS-DBM/NPO) per approved Purchase Request (PR) Receipt and Processing of Quotations submitted by Prospective Suppliers/Contractors/Consultants; Preparation of Abstract of Quotations, Purchase Order/Job Order and Obligation Request and Status Preparation of Disbursement Voucher (DV) for payment of procured Goods/Services under Contract Preparation of Disbursement Voucher (DV) for payment of procured Goods/Services under approved Purchase Order/Job Order Feedback and Complaints Mechanism List of BIR Offices REVENUE DISTRICT OFFICE External Services 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 Transaction: G2B Government to Business Entity Who may avail: All Local Employers registered with the Bureau. CHECKLIST OF REQUIREMENTS WHERE TO SECURE A. FOR LOCAL EMPLOYEES 1. BIR Form No. 1902; (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. , PhilID, 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 Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA Additional documents, if applicable to local employees: 1. Marriage contract, for married female; (1 photocopy) 1. PSA, Local Civil Registry B. FOR ALIEN EMPLOYEES 1. BIR Form No. 1902; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Passport (Bio page, including date of entry/arrival and exit/departure stamp, if applicable); (1 photocopy) 2. Foreign government 3. Employment contract or equivalent document indicating duration of employment, compensation and other benefits, and scope of duties. (1 certified true copy) 3. Local employer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Employee submits to the employer the duly accomplished application forms, together with the complete documentary requirements. 1. None None None None 2. Employer secures TIN for their employees by accessing the eREG System. 2. None None None None 3. Employer submits the printed eREG Confirmation Page and BIR Form No. 1902 together with the complete documentary requirements to the designated registration counter. 3. Receive BIR Form with the complete documentary requirements. None 30 Minutes Registration Officer RDO-CSS TOTAL: None 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: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: All Hired Employees Earning Purely Compensation Income in the Philippines CHECKLIST OF REQUIREMENTS WHERE TO SECURE A. FOR LOCAL EMPLOYEES 1. BIR Form No. 1902; (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. , PhilID, 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 Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA Additional documents, if applicable to local employees: 1. Marriage contract, for married female; (1 photocopy) 1. PSA, Local Civil Registry B. FOR ALIEN EMPLOYEES 1. BIR Form No. 1902; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Passport (Bio page, including date of entry/arrival and exit/departure stamp, if applicable); (1 photocopy) 2. Foreign government 3. Employment contract or equivalent document indicating duration of employment, compensation and other benefits, and scope of duties. (1 certified true copy) 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 by the taxpayer-applicant; (1 original) 1.1 Taxpayer-applicant being represented 1.2 Any government-issued ID of the taxpayer and 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) Note: IDs shall be presented and should be readable, untampered and contains consistent information with the documents presented upon application. 2.3 Employer's Authorized Representative 2.4 Transmittal List of Newly Hired Employees with place of assignment and certifying that the list is its newly hired employees; (1 original) 2.4 Employer 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) 2.6 eREG System (website) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the Registration Officer Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Officer-of-the Day/Registration Officer RDO-CSS 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 submitted by the applicant. None 1 Hour, 30 Minutes Registration Officer RDO-CSS 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 documentary 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 Hours Registration Officer RDO-CSS 2. Receive TIN and copy of BIR Form No. 1902 from the same Registration Officer Counter. 2. Release TIN by indicating on taxpayer's receiving copy of BIR Form No. 1902. None 5 Minutes Registration Officer (Releasing) RDO-CSS TOTAL: None 6 Hours 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: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: All Hired Employees Earning Purely Compensation Income in the Philippines CHECKLIST OF REQUIREMENTS WHERE TO SECURE A. FOR LOCAL EMPLOYEES 1. BIR Form No. 1902 (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. , PhilID, 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 Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA Additional documents, if applicable to local employees: 1. Marriage contract, for married female; (1 photocopy) 1. PSA, Local Civil Registry B. FOR ALIEN EMPLOYEES 1. BIR Form No. 1902 (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Passport (Bio page, including date of entry/arrival and exit/departure stamp, if applicable); (1 photocopy) 2. Foreign government 3. Employment contract or equivalent document indicating duration of employment, compensation and other benefits, and scope of duties. (1 certified true copy) 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 by the taxpayer-applicant; (1 original) 1.1 Taxpayer-applicant being represented 1.2 Any government-issued ID of the taxpayer and 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) Note: IDs shall be presented and should be readable, untampered and contains consistent information with the documents presented upon application. 2.3 Employer's Authorized Representative 2.4 Transmittal List of Newly Hired Employees with place of assignment and certifying that the list is its newly hired employees; (1 original) 2.4 Employer 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) 2.6 eREG System (website) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the Registration Officer Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Officer-of-the Day/Registration Officer RDO-CSS 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 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 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 documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 40 Minutes Registration Officer RDO-CSS None 1.5 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1902. None 2 Days, 3 Hours Registration Officer RDO-CSS 2. Receive TIN and copy of BIR Form No. 1902 from the same Registration Officer Counter. 2. Release TIN by indicating on taxpayer's receiving copy of BIR Form No. 1902. None 5 Minutes Registration Officer (Releasing) RDO-CSS TOTAL: None 3 Days 4. Processing of Application for Taxpayer Identification Number (TIN) 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 Where to Register 1. Applicants under E.O. 98 1. Any RDO provided that 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 to secure Provisional Work Permit or Alien Employment Permit 2.2 RDO having jurisdiction over the employer's place of business (Head Office or Branch); 3. Taxpayer (TP) with ONETT (Donation) 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; 6. TP with ONETT (Sale of Shares of Stocks) 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. Office or Division: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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 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. , PhilID, 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 Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA Additional documents, if applicable to individuals: 1. Barangay Certification for First Time Job Seeker; (1 certified true copy) 1. Barangay Hall 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); (1 photocopy) 2. Foreign government Note: For employment purposes with approved Alien Employment Permit, refer to the Employee's Checklist of Documentary Requirements. C. FOR E.O. 98 NON-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 Apostillized official documentation issued by an 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) 2. Foreign government 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) 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. , PhilID, 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 Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 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 the taxpayer-applicant; (1 original) or In case of non-resident foreign nationals, Apostillized SPA; (1 certified true copy, original for presentation) or In case of non-resident foreign corporations, Apostillized Board Resolution/Secretary's Certificate (or equivalent); (1 certified true copy, original for presentation) 1.1 Taxpayer-applicant being represented 1.2 Any government-issued ID of the taxpayer and 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. Marriage contract, for married female; (1 photocopy) 2. PSA, Local Civil Registry CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the Registration Officer Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Registration Officer RDO-CSS 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 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 documentary requirements by signing the CDR. None None 1.3.2 Assign a Document Locator Number (DLN). None 10 Minutes Registration Officer RDO-CSS None 1.4 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1904. None 2 Hours Registration Officer RDO-CSS 2. Receive TIN and copy of BIR Form No. 1904 from the same Registration Officer Counter. 2. Release TIN by indicating on taxpayer's receiving copy of BIR Form No. 1904. None 5 Minutes Registration Officer (Releasing) RDO-CSS TOTAL: None 6 Hours 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, mobile store operators, privilege store owners, and the like. 5. RDO having jurisdiction over the place of residence Office or Division: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: Individuals engaged in the trade or business or those in the practice of Profession. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. BIR Form No. 1901 (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. For Sole Proprietor/Professionals not regulated by the Professional Regulation Commission (PRC): Any government-issued ID ( e.g. , PhilID, 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 or business address; (1 photocopy) or In case of the practice of profession regulated by PRC: Valid PRC ID and government ID showing 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. 2. Issuing Agency Example ID Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA 3. BIR Printed Receipt/Invoice (For sale); or 3.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 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. 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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 4. New Business Registrant Counter 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 taxpayer and 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 involved 5. Trust Agreement (for Trusts); (1 photocopy) 5. Parties involved 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, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.; (1 photocopy) 8. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Walk-in or with confirmed eAppointment 1. None Walk-in 1.1.1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC). Note: Secure one queuing number per application. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS With eAppointment* 1.1.2 Present the confirmation email of eAppointment on scheduled time to the Concierge Officer submit the complete documentary requirements to the NBRC or Concierge Officer. None None 2 Minutes Concierge Officer RDO Concierge/PACD Counter None Walk-in 1.1.1 Call queuing number of walk-in applicant and receive the application. None 2 Minutes NBRO RDO-CSS None With eAppointment 1.1.2 Verify the eAppointment schedule in the booking calendar, check complete documentary requirements and indorse/forward application to the NBRC. None 10 Minutes* Concierge Officer RDO Concierge/PACD Counter None 1.2 Verify taxpayer's existence in the eREG TIN QUERY/ITS/IRIS None 10 Minutes NBRO/OD RDO-CSS 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 RDO-CSS None 1.3.2 Check for completeness of documentary requirements: None 31 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 (NBRC), by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 5 Minutes NBRO RDO-CSS None 1.5 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1901 for payment of RF. NOTE: Update records of TP if the registrants have been issued or have existing TIN. None 1 Hour NBRO/ Registration Officer RDO-CSS 2. Pay Annual Registration Fee (ARF) and BIR Printed Receipt/Invoice (BPR/BPI) through New Business Registrant Counter (NBRC) Note: Pay at the NBRO in the NBRC. Do not pay at the Authorized Agent Bank. 2. Receive payment of RF and BPR/BPI and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 5 Minutes NBRO RDO-CSS 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 None 2.3 Review and initial/sign COR and ATP.* None 1 Hour CSS Chief/ARDO RDO-CSS 3. Receive BIR Form No. 1901, COR, Notice to Issue Receipt/Invoice (NIRI), BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF 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 No. 1901, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF. None 5 Minutes NBRO RDO-CSS TOTAL: PHP530 plus procured printing cost of BPR/BPI 1 Day*** * This 10 Minutes processing time of eAppointment applicant is computed separately from the walkin-applicant, starting from items 1.1.2-3 of the Agency Action. ** Authority to Print is neither required nor shall be printed in the application of new business registrants if the taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration. Manner of Application Walk-in With eAppointment Via Email or NewBizReg *** Total Processing Time 1 Day 6 Hours and 8 Minutes Within 3 Working Days 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. 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. 5. RDO having jurisdiction over the place of residence Office or Division: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: Individuals engaged in the trade or business or those in the practice of Profession. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. BIR Form No. 1901 (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. For Sole Proprietor/Professionals not regulated by the Professional Regulation Commission (PRC) : Any government-issued ID ( e.g. , PhilID, 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 or business address; (1 photocopy) or In case of the practice of profession regulated by PRC: Valid PRC ID and government ID showing 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. 2. Issuing Agency Example ID Issuing Agency 1. PhilID, Birth Certificate PSA, Local Civil Registry 2. Driver's License LTO 3. UMID SSS, GSIS 4. Voter's ID COMELEC 5. Passport DFA 6. Digitized Postal ID Post Office 7. PRC ID PRC 8. OWWA ID OWWA 3. BIR Printed Receipt/Invoice (For sale); or 3.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 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. 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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 4. New Business Registrant Counter 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 taxpayer and 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 involved 5. Trust Agreement (for Trusts); (1 photocopy) 5. Parties involved 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, PEZA, BCDA, TIEZA/TEZA, SBMA, etc.; (1 photocopy) 8. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC). Note: Secure one queuing number per application. 1. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS None 1.1 Call queuing number and receive the application. None 2 Minutes NBRO RDO-CSS None 1.2 Verify taxpayer's 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 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 (NBRC), by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 30 Minutes NBRO RDO-CSS 2. Pay Annual Registration Fee (ARF) and BIR Printed Receipt/Invoice (BPR/BPI) through New Business Registrant Counter (NBRC) Note: Pay at the NBRO in the NBRC. Do not pay at the Authorized Agent Bank. 2. Receive payment of RF and BPR/BPI and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 20 Minutes NBRO RDO-CSS None 2.1 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1901 for payment of RF. NOTE: Update records of TP if the registrants have been issued or have existing TIN. 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 None 2.4 Review and initial/sign COR and ATP.* None 1 Hour CSS Chief/ARDO RDO-CSS 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 ARF 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 No. 1901, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF. None 5 Minutes NBRO RDO-CSS TOTAL: PHP530 plus procured printing cost of BPR/BPI 3 Days * Authority to Print is neither required nor shall be printed in the application of new business registrants if the taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration. 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 Where to Register 1. Corporations/Partnerships/ Cooperatives/Home Owner's Associations/Labor Organizations, etc./Others 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: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: Corporations, Partnerships, Cooperatives, and Associations (whether taxable or non-taxable), GAIs, GOCC's, and LGUs CHECKLIST OF REQUIREMENTS WHERE TO SECURE A. For Corporations/Partnerships 1. BIR Form No. 1903; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. For Domestic Corporations: SEC Certificate of Incorporation; (1 photocopy) For Partnerships: SEC Certificate of Recording; (1 photocopy) For Foreign Corporations: License to Do Business in the Philippines. (1 photocopy) 2. Securities and Exchange Commission (SEC) 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) 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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. The payment of Annual Registration Fee is not applicable to Nonstock/Non-profit Organization not engaged in business. 5. New Business Registrant Counter For Applicants through Central Business Portal Corporations/Partnerships who secured its Taxpayer Identification Number (TIN) online through Central Business Portal (CBP) and opted to pay the Annual Registration Fee (ARF) and loose DST continue its registration manually at the RDO shall submit the following: 1. CBP Unified Application Form; 2. Accomplished Tax type Questionnaire; and 3. Pre-filled BIR Form No. 0605 (Payment Form/s). In case of correction of record such as tax types, form types and/or other information required for the generation of COR shall submit BIR Form No. 1905 to update taxpayer's record Central Business Portal B. For Cooperatives 1. BIR Form No. 1903 (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 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 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 (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 Cooperation; (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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 5. New Business Registrant Counter D. For Labor Organizations, Associations or Group of Unions or Workers 1. BIR Form No. 1903 (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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 5. New Business Registrant Counter E. For GAIs and LGUs 1. BIR Form No. 1903; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Unit or Agency's Charter or Proof of Registration. (1 photocopy) 2. Concerned GAI, LGU F. For Foreign Embassies 1. BIR Form No. 1903 (2 originals) 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) 2. DFA G. For International Organizations 1. BIR Form No. 1903 (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Consularized/Apostillized 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 one of the signatory and 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 involved 3. Franchise Agreement; (1 photocopy) 3. Parties involved 4. Memorandum of Agreement (for JOINT VENTURE); (1 photocopy) 4. Parties involved 5. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; (1 photocopy) 5. DTI 6. Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy) 6. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Walk-in or with confirmed eAppointment 1. None Walk-in 1.1.1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC). Note: Secure one queuing number per application. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS With eAppointment* 1.1.3 Present the confirmation email of eAppointment on scheduled time to the Concierge Officer submit the complete documentary requirements to the NBRC or Concierge Officer. None None 2 Minutes Concierge Officer RDO Concierge/PACD Counter None Walk-in 1.1.1 Call queuing number of walk-in applicant and receive the application. None 2 Minutes NBRO RDO-CSS None With eAppointment 1.1.2 Verify the eAppointment schedule in the booking calendar, check complete documentary requirements and indorse/forward application to the NBRC. None 10 Minutes* Concierge Officer RDO Concierge/PACD Counter None 1.2 Verify taxpayer's existence in the eREG TIN QUERY/ITS/IRIS None 10 Minutes NBRO/OD RDO-CSS 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 RDO-CSS None 1.3.2 Check for completeness of documentary requirements: None 31 Minutes NBRO RDO-CSS 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 New Business Registrant Counter (NBRC), by acknowledging the identified lacking documentary requirements. d. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 5 Minutes NBRO RDO-CSS None 1.5 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1903 for payment of RF. NOTE: Update records of TP if the registrants have been issued or have existing TIN. None 1 Hour NBRO/ Registration Officer RDO-CSS 2. Pay Annual Registration Fee (ARF) and BIR Printed Receipt/Invoice (BPR/BPI) through New Business Registrant Counter (NBRC). Note: Pay at the NBRO in the NBRC. Do not pay at the Authorized Agent Bank. 2. Receive payment of RF and BPR/BPI and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 5 Minutes NBRO RDO-CSS 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 None 2.3 Review and initial/sign COR and ATP.* None 1 Hour CSS Chief/ARDO RDO-CSS 3. Receive BIR Form No. 1903, COR, Notice to Issue Receipt/Invoice (NIRI), BPR/BPI or ATP** (if applicable), together with the eReceipt as proof of payment of the ARF 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 No. 1903, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF and/or other tax liabilities or penalties. None 5 Minutes NBRO RDO-CSS TOTAL: PHP530.00 plus procured printing cost of BPR/BPI 1 Day*** * This 10 Minutes processing time of eAppointment applicant is computed separately from the walkin-applicant, starting from items 1.1.2-3 of the Agency Action. ** Authority to Print is neither required nor shall be printed in the application of new business registrants if the taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration. Manner of Application Walk-in With eAppointment Via Email or NewBizReg *** Total Processing Time 1 Day 6 Hours and 8 Minutes Within 3 Working Days 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 Where to Register 1. Corporations/Partnerships/ Cooperatives/Home Owner's Associations/Labor Organizations, etc./Others 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: Revenue District Office (RDO)-Client Support Section (CSS) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: 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; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. For Domestic Corporations: SEC Certificate of Incorporation; (1 photocopy) For Partnerships: SEC Certificate of Recording; (1 photocopy) For Foreign Corporations: License to Do Business in the Philippines. (1 photocopy) 2. Securities and Exchange Commission (SEC) 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) 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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. The payment of Annual Registration Fee is not applicable to Nonstock/Non-profit Organization not engaged in business. 5. New Business Registrant Counter B. For Cooperatives 1. BIR Form No. 1903 (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 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 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 (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 Cooperation; (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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 5. New Business Registrant Counter D. For Labor Organizations, Associations or Group of Unions or Workers 1. BIR Form No. 1903; (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 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 5. New Business Registrant Counter E. For GAIs and LGUs 1. BIR Form No. 1903; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website ( www.bir.gov.ph ) 2. Unit or Agency's Charter or Proof of Registration. (1 photocopy) 2. Concerned GAI, LGU F. For Foreign Embassies 1. BIR Form No. 1903 (2 originals) 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) 2. DFA G. For International Organizations 1. BIR Form No. 1903 (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Consularized/Apostillized 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 one of the signatory and 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 involved 3. Franchise Agreement; (1 photocopy) 3. Parties involved 4. Memorandum of Agreement (for JOINT VENTURE); (1 photocopy) 4. Parties involved 5. Certificate of Authority, if Barangay Micro Business Enterprises (BMBE) registered entity; (1 photocopy) 5. DTI 6. Proof of Registration/Permit to Operate BOI/BOI-ARMM, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy) 6. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC). Note: Secure one queuing number per application. 1. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS None 1.1 Call queuing number and receive the application. None 2 Minutes NBRO RDO-CSS None 1.2 Verify taxpayer's 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 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 documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 30 Minutes NBRO RDO-CSS 2. Pay Annual Registration Fee (ARF) and BIR Printed Receipt/Invoice (BPR/BPI) through New Business Registrant Counter (NBRC) Note: Pay at the NBRO in the NBRC. Do not pay at the Authorized Agent Bank. 2. Receive payment of RF and BPR/BPI and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 20 Minutes NBRO RDO-CSS 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 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 None 2.4 Review and initial/sign COR and ATP.* None 1 Hour CSS Chief/ARDO RDO-CSS 3. Receive BIR Form No. 1903, COR, Notice to Issue Receipt/Invoice (NIRI), BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF 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 No. 1903, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF. None 5 Minutes NBRO RDO-CSS TOTAL: PHP530.00 plus procured printing cost of BPR/BPI 3 Days * Authority to Print is neither required nor shall be printed in the application of new business registrants if the taxpayer requested or opted to use the BIR Printed Receipt/Invoice during registration. 9. Processing of Application for Registration of Branches (Individual/Non-Individual) 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 Where to Register 1. Regular (non-large) Taxpayers 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 Transaction: G2C Government to Citizen; 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; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. BIR Printed Receipt/Invoice (For sale); or 2.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 2.2 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. 3. Payment of P530.00 if applicable, for the following: P500.00 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 3. New Business Registrant Counter B. For Non- Individuals 1. BIR Form No. 1903; (2 originals) 1.1 RDO-Client Support Section Area or Large Taxpayer Division (LTD) 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. BIR Printed Receipt/Invoice (For sale); or 2.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 2.2 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. 3. Payment of P530.00 if applicable, for the following: P500.00 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. The payment of ARF is not applicable to those exempt entities. 3. New Business Registrant Counter 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 taxpayer and 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-individuals: 1.1 Board Resolution indicating purpose and the name of the authorized representative; (1 original) or Secretarys Certificate; (1 original) 1.1 Incorporators, Board of Directors 1.2 Any government-issued ID of one of the signatory and 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 is different from the Head Office); (1 photocopy) 3. Taxpayer 4. Franchise Documents ( e.g. , Certificate of Public Convenience) (for Common Carrier); (1 photocopy) 4. E.g. , LTFRB, Parties involved 5. Franchise Agreement; (1 photocopy) 5. Parties involved 6. Memorandum of Agreement (for JOINT VENTURE); (1 photocopy) 6. Parties involved 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, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy) 8. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC)/ Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS/ Registration Officer (RO) LTD None 1.1 Call queuing number and receive the application. None 2 Minutes NBRO/RO RDO-CSS/LTD None 1.2 Verify taxpayer's 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 late registration, if any. None 1 Hour NBRO/RO RDO-CSS/LTD None 1.3.2 Check for completeness of documentary requirements: None 33 Minutes NBRO/RO RDO-CSS/LTD 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 NBRC/Registration Counter, by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 5 Minutes NBRO/RO RDO-CSS/LTD None 1.5 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1901/1903 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 1 Hour NBRO/RO RDO-CSS/LTD 2. Pay Annual Registration Fee (ARF) through New Business Registrant Counter (NBRC), including BIR Printed Receipt/Invoice (BPR/BPI), if applicable. Note: Pay at the NBRO in the NBRC. Do not pay at the Authorized Agent Bank except for Large Taxpayers. 2. Receive payment of RF, including BPR/BPI and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 5 Minutes NBRO RDO-CSS/LTD None 2.1 Receive the payment from NBRO and encode the pertinent payment information using the MRCOS. None 1 Hour RCO RDO-CSS/LTD 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 Chief-Registration/Asst. Chief/Chief/ HREA LTD 3. Receive BIR Form No. 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 ARF by signing on the log sheet indicating the date of receipt of the COR and ATP* (if applicable), at the same NBRC/ Registration Counter. 3. Release BIR Form No. 1901/1903, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF. None 5 Minutes NBRO/RO RDO-CSS/LTD TOTAL: PHP530.00 plus procured printing cost of BPR/BPI 1 Day * Authority to Print is neither required nor shall be printed 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. 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 Where to Register 1. Regular (non-large) Taxpayers 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 Transaction: G2C Government to Citizen; 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; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. BIR Printed Receipt/Invoice (For sale); or 2.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 2.2 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. 3. Payment of P530.00 if applicable, for the following: P500.00 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. 3. New Business Registrant Counter B. For Non- Individuals 1. BIR Form No. 1903; (2 originals) 1.1 RDO-Client Support Section Area or Large Taxpayer Division (LTD) 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. BIR Printed Receipt/Invoice (For sale); or 2.1 New Business Registrant Counter Final & clear sample of OWN Principal Receipts Invoices; (1 original) 2.2 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. 3. Payment of P530.00 if applicable, for the following: P500.00 Annual Registration Fee (ARF); and P30.00 Loose DST to be affixed on the Certificate of Registration. Note : If the Annual Registration Fee of P500.00 was already paid, the proof of payment (1 photocopy) shall be submitted. The payment of ARF is not applicable to those exempt entities. 3. New Business Registrant Counter 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 taxpayer and 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-individuals: 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 one of the signatory and 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 is different from the Head Office); (1 photocopy) 3. Taxpayer 4. Franchise Documents ( e.g. , Certificate of Public Convenience) (for Common Carrier); (1 photocopy) 4. E.g. , LTFRB, Parties involved 5. Franchise Agreement; (1 photocopy) 5. Parties involved 6. Memorandum of Agreement (for JOINT VENTURE); (1 photocopy) 6. Parties involved 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, PEZA, BCDA, TIEZA/TEZA, SBMA, etc. (1 photocopy) 8. BOI, PEZA, BCDA, SBMA, TIEZA CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements to the New Business Registrant Counter (NBRC)/ Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours New Business Registrant Officer (NBRO) RDO-CSS/ Registration Officer (RO) LTD None 1.1 Call queuing number and receive the application. None 2 Minutes NBRO/RO RDO-CSS/LTD None 1.2 Verify taxpayer's 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 documentary requirements: None 33 Minutes NBRO/RO RDO-CSS/LTD 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/ Registration Counter, by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 30 Minutes NBRO/RO RDO-CSS/LTD 2. Pay Annual Registration Fee (ARF) through New Business Registrant Counter (NBRC), including BIR Printed Receipt/Invoice (BPR/BPI), if applicable. 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. 2. Receive payment of RF, including BPR/BPI, if applicable and forward to Revenue Collection Officer (RCO). P500.00 Annual Registration Fee; P30.00 DST Procured printing cost of BPR/BPI Note: Price of BPR/BPI varies per RDO, but should not be more than the procured printing cost of the Revenue Region. 20 Minutes NBRO RDO-CSS/LTD None 2.1 Encode and generate TIN. Indicate the TIN on the BIR Form No. 1901/1903 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 NBRO/RO RDO-CSS/LTD 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* and forward it to CSS Chief for review and initial. None 1 Hour Registration Officer RDO-CSS/LTD None 2.4 Review and initial/sign COR and ATP.* None 1 Hour CSS Chief/ARDO RDO-CSS or Section Chief-Registration/Asst. Chief/Chief/ HREA LTD 3. Receive BIR Form No. 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 ARF 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/ Registration Counter. 3. Release BIR Form No. 1901/1903, COR, NIRI, BPR/BPI or ATP* (if applicable), together with the eReceipt as proof of payment of the ARF and/or other tax liabilities or penalties. None 5 Minutes NBRO/RO RDO-CSS/LTD TOTAL: PHP530.00 plus procured printing cost of BPR/BPI 3 Days * Authority to Print (ATP) is neither required nor shall be printed 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. 11. Processing of Application of 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: Simple Type of Transaction: 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; (2 originals) 1.1 RDO-Client Support Section Area or Large Taxpayer Division (LTD) 1.2 Downloadable at BIR website Note: 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. 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 Any booklet from the last issued ATP for subsequent application. (Booklet need to be presented) 3. Taxpayer b. Loose Leaf Receipts/Invoices 1. BIR Form No. 1906; (2 originals) (Note: Indicate the selected Accredited Printer) 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) 2. BIR Client Support Section 3. Final & clear sample of OWN Principal Receipts/Invoices; (1 original) 3. 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 taxpayer and 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-individuals: 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 one of the signatory and the authorized representative. (1 photocopy) 1.2 Taxpayer-applicant's Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements in the Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Registration Officer RDO-CSS/LTD None 1.1 Call queuing number and receive the application. None 2 Minutes Registration Officer RDO-CSS/LTD None 1.2 Verify taxpayer's existence in the eREG TIN QUERY/ITS/ IRIS. None 13 Minutes Registration Officer RDO-CSS/LTD None 1.3 Validate the accuracy and completeness of documentary requirements submitted by the applicant. None 1 Hour, 30 Minutes Registration Office RDO-CSS/LTD 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 Registration Officer RDO-CSS/LTD None 1.4 Assign a Document Locator Number (DLN). None 10 Minutes Registration Officer RDO-CSS/LTD None 1.5 Encode and generate ATP correspondence. NOTE: Update records of TP if needed. None 2 Hours CSS Chief/ARDO RDO-CSS or Section Chief-Registration/Asst. Chief/Chief LTD None 1.6 Review and initial/sign ATP None 2 Hours 2. Receive approved ATP and copy of BIR Form No. 1906 in the Registration Counter by signing on the log sheet indicating the date of receipt of ATP. 2. Release approved ATP and BIR Form No. 1906. None 5 Minutes Registration Officer (Releasing) RDO-CSS/LTD TOTAL: None 1 Day 12. Processing of Application of 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: Simple Type of Transaction: 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; (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: 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. 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 Any booklet from the last issued ATP for subsequent application. (Booklet need to be presented) 3. Taxpayer b. Loose Leaf Receipts/Invoices 1. BIR Form No. 1906; (2 originals) (Note: Indicate the selected Accredited Printer) 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) 2. BIR Client Support Section 3. Final & clear sample of OWN Principal Receipts Invoices; (1 original) 3. 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 taxpayer and 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-individuals: 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 one of the signatory and the authorized representative. (1 photocopy) 1.2 Taxpayer-applicant's Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements in the Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Registration Officer RDO-CSS/LTD None 1.1 Call queuing number and receive the application. None 2 Minutes Registration Officer RDO-CSS/LTD None 1.2 Verify taxpayer's existence in the eREG TIN QUERY/ITS/ IRIS. None 33 Minutes Registration Officer RDO-CSS/LTD None 1.3 Validate the accuracy and completeness of documentary requirements submitted by the applicant. None 1 Hour, 30 Minutes Registration Office RDO-CSS/LTD 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 Registration Officer RDO-CSS/LTD None 1.4 Assign a Document Locator Number (DLN). None 30 Minutes CSS Chief/ARDO RDO-CSS or Section Chief-Registration/Asst. Chief/Chief LTD None 1.5 Encode and generate ATP correspondence. NOTE: Update records of TP if needed. None 2 Days None 1.6 Review and initial/sign ATP None 3 Hours, 20 Minutes 2. Receive approved ATP and copy of BIR Form No. 1906 in the Registration Counter by signing on the log sheet indicating the date of receipt of ATP. 2. Release approved ATP and BIR Form No. 1906. None 5 Minutes Registration Officer (Releasing) RDO-CSS/LTD TOTAL: None 3 Days 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. 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 Transaction: 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 Books of Accounts 1. BIR Form No. 1905; (2 originals) 1.1 RDO-Client Support Section Area or Large Taxpayer Division (LTD) 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. New sets of permanently bound books of accounts. 2. Bookstore B. Manual Loose Leaf Books of Accounts 1. BIR Form No. 1905; (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 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 C. Computerized Books of Accounts 1. BIR Form No. 1905; (2 originals) 1.1 RDO-Client Support Section Area or LTD 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Acknowledgement Certificate or Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Components; (1 photocopy) 2. Regular Taxpayer-Client Support Service; Large Taxpayer-Large Taxpayer Service 3. DVDs/USB containing Electronic Books of Accounts and Records. The DVDs/USB 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) 3. Taxpayer 4. Affidavit attesting the completeness, accuracy and 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) 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 taxpayer and 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-individuals: 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 one of the signatory and authorized representative; (1 photocopy) 1.2 Taxpayer-applicant's Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Stamp registration details on books in the CSS Area as instructed and complete details on books presented for registration (except CBA). 1. Direct taxpayer to stamp required details on front page of each book for registration. None 1 Hour Registration Officer RDO-CSS/LTD 2. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements. Note: Secure one queuing number per application. 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 taxpayer's 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 requirements submitted by the applicant. None 1 Hour Registration Officer RDO-CSS/LTD 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 CD-R/DVD-R for registration. None If with incomplete requirements, receive the submitted documents and CDR from the Registration Officer, by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 2.4 Assign a Document Locator Number (DLN). None 10 Minutes 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 CD-R/DVD-R. None 1 Hour CSS Chief/ARDO/RDO RDO-CSS or Asst. Chief/Chief LTD 3. Receive approved manual/loose leaf books of accounts and copy of BIR Form No. 1905 in the Registration Counter. 3. Release signed manual/loose-leaf books of accounts. None 5 Minutes Registration Officer (Releasing Officer) RDO-CSS TOTAL: NONE 1 Day 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. 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 Transaction: 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 D. Manual Books of Accounts 1. BIR Form No. 1905; (2 originals) 1.1 RDO-Client Support Section Area or Large Taxpayer Division (LTD) 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. New sets of permanently bound books of accounts. 2. Bookstore E. Manual Loose Leaf Books of Accounts 1. BIR Form No. 1905; (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 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 F. Computerized Books of Accounts 1. BIR Form No. 1905; (2 originals) 1.1 RDO-Client Support Section Area or LTD 1.2 Downloadable at BIR website (www.bir.gov.ph) 2. Acknowledgement Certificate or Permit to Use Computerized Accounting System (CAS)/Computerized Books of Accounts (CBA) and/or its Components; (1 photocopy) 2. Regular Taxpayer-Client Support Service; Large Taxpayer-Large Taxpayer Service 3. DVDs/USB containing Electronic Books of Accounts and Records. The DVDs/USB 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) 3. Taxpayer 4. Affidavit attesting the completeness, accuracy and 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) 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 taxpayer and 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-individuals: 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 one of the signatory and authorized representative. (1 photocopy) 1.2 Taxpayer-applicant's Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Stamp registration details on books in the CSS Area as instructed and complete details on books presented for registration (except CBA). 1. Direct taxpayer to stamp required details on front page of each book for registration. None 1 Hour Registration Officer RDO-CSS/LTD 2. Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements. Note: Secure one queuing number per application. 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 requirements submitted by the applicant. None None 2.3.1 Check for completeness of documentary requirements: None 1 Hour Registration Officer RDO-CSS/LTD a. If complete, stamp "RECEIVED" on the application and sign the Checklist of Documentary Requirements (CDR) and check the submitted books or properly labeled CD-R/DVD-R for registration. None If with incomplete requirements, receive the submitted documents and CDR from the Registration Officer, by acknowledging the identified lacking documentary requirements. b. If incomplete, return the submitted documents and duly inform the applicant of the lacking documentary requirements by signing the CDR. None None 2.4 Assign a Document Locator Number (DLN). None 30 Minutes 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 CD-R/DVD-R. None 2 Hours, 20 Minutes CSS Chief/ARDO/RDO RDO-CSS or Asst. Chief LTD 3. Receive approved manual/loose leaf books of accounts and copy of BIR Form No. 1905 in the Registration Counter. 3. Release signed manual/loose-leaf books of accounts. None 5 Minutes Registration Officer (Releasing Officer) RDO-CSS TOTAL: NONE 3 Days 15. Application for Closure of Business-Branch (Without Tax Liabilities) Registered branches with no other tax types other than Registration Fee shall file application for closure of a branch to inform the Bureau on its cessation of branch business operation and for the RDO to verify if such Branch have any Open Case/s for the Taxpayer to settle such for the issuance of the Tax Clearance of the Branch. Taxpayer Group Where to Apply 1. Regular (non-large) Taxpayers 1. RDO where the Branch is registered 2. Large Taxpayers 2. Large Taxpayer Division where the Branch 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 Transaction: G2C Government to Citizen; G2B Government to Business. Who may avail: All Branches of Registered Business Taxpayers without Tax Liabilities CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. BIR Form No. 1905; (2 originals) 1.1 RDO-Client Support Section Area 1.2 Downloadable at BIR website ( www.bir.gov.ph ) 2. Inventory of unused sales invoices (SIs)/official receipts (ORs)/commercial receipts/invoices (CI/CR), together with Unused SI/OR/CI/CR and all other unutilized accounting forms ( e.g. , vouchers, debit/credit memos, delivery receipts, purchase orders, etc.) 2. Taxpayer-applicant 3. Original copy of business Notices and Permits ( e.g. , ATP; NIRI; Accreditation Certificate and Permit to Use for CRM/POS; etc.) issued to taxpayer as well as original copy of the Certificate of Registration (COR) 3. Taxpayer-applicant 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 and taxpayer; (1 photocopy) 1.2 Taxpayer-applicant/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-individuals: 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 and any signatory of Board Resolution or Secretary. (1 photocopy) 1.2 Taxpayer-applicant's Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the required complete documentary requirements at the designated Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Taxpayer-applicant None 1.1 Call queuing number and receive the application. None 2 Minutes Registration Officer RDO-CSS Registration Section-LTAD/LTDO/ ELTRD None 1.2 Verify existence in the eREG TIN QUERY/ITS/ IRIS. None 10 Minutes Registration Officer RDO-CSS Registration Section-LTAD/LTDO/ ELTRD None 1.3 Validate the accuracy and completeness of documentary requirements submitted by the applicant. None 30 Minutes Registration Officer RDO-CSS Registration Section-LTAD/LTDO/ ELTRD 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) and proceed to 1.4. 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 requiring the taxpayer to sign the CDR. None None 1.4 Assign a Document Locator Number (DLN). None 10 Minutes Registration Officer RDO-CSS Registration Section-LTAD/LTDO/ ELTRD None 2. Check the veracity of the surrendered hardcopies of unused principal/ supplementary receipts/invoices compared with the inventory of listing/s, business notices and permits (Authority to Print and Printer's Certificate of Delivery) and indorse to the Committee on Destruction and Disposal (See separate table item 2.1) None 4 Hours Revenue Officer RDO/LT Offices-Assessment Section/LT Office None 3. End-date form type and forward application to Collection Section/LT Offices for verification of any open case/tax liability. None 1 Hour Registration Officer RDO-CSS/Registration Section-LTAD/LTDO/ ELTRD None 3.1 Check if there are unpaid/unposted registration fees. If none, proceed to step 5.1. If there are unpaid/unposted registration fees, forward application to Collection Section for verification together with the Verification Slip. None None 4. Receive application and check if there are unpaid/unposted registration fee, or open cases/tax liability, if none, return the application to Client Support Section together with the report and Verification Slip/Delinquency Verification Form None 4 Hours Revenue Collection Officer RDO/LTDO-Collection Section/ LTDPQAD/LT-Audit Division/LTCED/ ARMD 5. If with open case/tax liability, settle case by filing required tax return/Paying unpaid registration fee and submit proof of payment. 5. If there are unpaid registration fee or open case, inform the taxpayer to settle liabilities and sign the Delinquency Verification Form (for concern LT Office only) Applicable penalties, if any. 40 Minutes Registration Officer RDO-CSS/Registration Section LTAD/ELTRD None 5.1 End-date tax type if all registration fee liabilities has been settled. None 1 Hour Registration Officer RDO-CSS/Registration Section LTAD/ELTRD None 5.2 Generate Tax Clearance Certificate (TCL1) None 40 Minutes Registration Officer RDO-CSS/Registration Section LTAD/LTDO/ ELTRD None 5.3 Cancel/ Deregister branch TIN None 40 Minutes Registration Officer RDO-CSS None 5.4 Review and initial/sign the TCL1. None 1 Hour Registration Section Chief/CSS Chief/ARDO/ RDO RDO-CSS/ARDO/ RDO Office/LTAD/ LTDO/ELTRD 6. Receive the TCL1. 6. Issue TCL1 to the taxpayer. None 8 Minutes Registration Officer RDO-CSS/LTAD/ LTDO/ELTRD TOTAL: Applicable penalties, if any. 2 Days Internal Process outside Processing Time Activities to be performed after issuance of Tax Clearance Certificate (TCL1) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE None 1.1 Schedule and perform destruction of unused sales invoices/official receipts and other accounting forms. None Outside processing time. Internal process. Committee on Destruction and Disposal RDO/Large Taxpayers Service None 1.2 Conduct actual destruction and disposal, take photos of the actual destruction and disposal and prepare report. None Outside processing time. Internal process. Administrative Officer/Staff RDO Administrative Section/Records Division-Administrative Service (for LTAD/ELTRD) 16. 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: Simple Type of Transaction: 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 company; (1 original) 1. Taxpayer 2. Authorization Letter (for non-individuals, stating name and position of Company Officer signing the Authorization and/or for individuals other than person requesting for the certification); (1 original) 2. Taxpayer being represented 3. Original document (for presentation) for certification, if applicable. 3. Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get a queuing number in the office entrance and wait for your number to be called to submit the complete documentary requirements in the Registration Counter. Note: Secure one queuing number per application. 1. None None 2 Hours Registration Officer RDO-CSS/LTD 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 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 and issue Official Receipt/Revenue Official Receipt. P100.00 Certification Fee; P30.00 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 ARDO/RDO RDO-CSS or Asst. Chief/Chief LTD 3. Receive requested documents in the Registration Counter. 3. Release Certification of documents. None 5 Minutes Registration Officer (Releasing) RDO-CSS/LTD TOTAL: PHP130.00 6 Hours, 17 Minutes 17. 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: Revenue District Office (RDO)-Administrative Section (AS) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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 Barangay Chairman of the place where the applicant resides; (1 original) 1. Barangay 2. Duly Notarized Affidavit of Low Income/No Income; (1 original) 2. Taxpayer/Notary Public 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 taxpayer-applicant; (1 original) 1.1 Taxpayer-applicant being represented 1.2 Any government-issued ID of the taxpayer and 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 FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the complete documentary requirements in the Administrative Section. 1. Interview and evaluate the income status of the taxpayer. None 1 Hour Administrative Section Chief RDO-AS None 1.1 Validate accuracy and completeness. None 1 Hour Administrative Section Chief RDO-AS None 1.2 Verify existence in the eREG TIN QUERY/ITS/ IRIS. None 1 Hour Registration Officer RDO-Client Support Section (CSS) 2. Pay Certification Fee and loose Documentary Stamp Tax at the Collection Section and present the proof of payment to the Administrative Section. 2. Receive payment and issue Official Receipt/Revenue Official Receipt. P100.00 Certification Fee; P30.00 DST 1 Hour Revenue Collection Officer (RCO) RDO-Collection Section None 2.1 Prepare the Certification of documents as requested. None 1 Hour Administrative Section Chief RDO-AS None 2.2 Approve and sign Certification documents. None 1 Hour ARDO/RDO RDO 3. Receive requested documents in the Administrative Section. 3. Release Certification of documents. None 5 Minutes Administrative Section Chief RDO-CSS TOTAL: PHP130.00 6 Hours, 5 Minutes 18. Processing of Request for Cancellation of Permit to Use (PTU) Point-of-Sales (POS) Machine/Cash Register Machines (CRM) For retirement of machine and new franchisee or transfer of use to another Branch, or closure of Business, Head Office or Branch. Office or Division: Revenue District Offices, LT Assistance Division, LT Excise Regulatory Division, LTD Davao and Cebu Classification: Complex Type of Transaction: G2B Government to Business Who may avail: All taxpayers who are using POS machines/CRM CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Letter Requesting for Cancellation of CRM/POS/SPM Machines (1 original copy) 1. Requesting Taxpayer 2. Duly Notarized Sworn Statement stating therein the details/readings of the machines due for cancellation, if applicable (1 original copy) 2. Requesting Taxpayer 3. Original Permit Issued (1 original copy) 3. Requesting Taxpayer 4. Original Decal (1 original copy) 4. Requesting Taxpayer 5. Copy of the Z reading as of the last day of use of the machine (1 reprint or photo copy) 5. Requesting Taxpayer 6. Copy of Back-end Report as of last day of use of the machine (1 reprint copy) 6. Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get number from the queuing system. None None None Taxpayer or authorized representative 2. Submit Request letter for Cancellation of PTU POS machine/CRM together with the documents required per checklist of requirements 2.1 Receive, validate the completeness of requirement and assign DLN None 1 Hour Receiving Officer assigned by Revenue District Officer (RDO)/Officer of the Day LTAD, LTD Cebu/ Davao/ELTRD 2.2 Forward all the received documents to Assessment Section for assignment to a Revenue Officer (RO) [Examiner]/ endorsement to RLTAD None 1 working day Admin Officer/Section Chief, SCES/Division Chief LTAD, LTD Cebu/Davao/ ELTRD 3. Coordinate with the RO assigned on the schedule and conduct of CRM/POS machine inspection 3.1 Receive and process the application and coordinate the schedule of ocular inspection. None 2 Hours Assessment Section of RDO/RLTAD Revenue Officer (Audit Group) LTAD, LTD Cebu/Davao/ ELTRD 3.2 Conduct inspection of CRM/POS machines and evaluate readings submitted by taxpayer None 4 working days Assigned Revenue Officer (Examiner)/ RLTAD Revenue Officer (Audit Group) LTAD, LTD Cebu/Davao/ ELTRD 3.3 Prepare and route Memorandum Report for approval None 1 working day, 3 hours & 30 minutes Assigned Revenue Officer (Examiner)/ Group Supervisor/ Chief, Assessment Section/SCES Officer LTAD, LTD Cebu/Davao/ ELTRD 3.4 Sign the Certificate of Cancellation None 1 Hour Asst. Revenue District Officer (ARDO) or Revenue District Officer/ Division Chief , LTAD/ELTRD/ LTD LTAD, LTD Cebu/Davao/ ELTRD 4. Receive the Certificate of Cancellation 4. Release Certificate of Cancellation None 30 minutes Client Support Section of RDO/ SCES Officer LTAD, LTD Cebu/Davao/ ELTRD TOTAL: None 7 Days 19. Processing of Application for Registration of Computerized Accounting System (CAS), Computerized Books of Accounts (CBA), and/or its Components Including Electronic Storage System (ESS), Middleware and Other Similar Systems Office or Division: Revenue District Office (RDO)/Large Taxpayer (LT) Office Classification: Highly Technical Type of Transaction: G2B Government to Business Who may avail: All Large Taxpayers (LTs); and All Non-Large Taxpayers (Non-LTs) engaged in business who opted to use CAS/CBA/Components of CAS/ESS, Middleware and Other Similar Systems. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Sworn Statement (Annex "C" Revenue Memorandum Order (RMO) No. 9-2021) or Joint Sworn Statement (Annex "E" of RMO No. 9-2021), whichever is applicable, with attached duly accomplished Summary of System Description, Commercial Invoice/Receipts/Document Description, Forms/Records and Reports Specification (Annex "C-1" RMO No. 9-2021); Taxpayer 2. Sample print copy of Principal and Supplementary Receipts/Invoices compliant with Revenue Regulations (RR) No. 16-2018 and other accountable forms that will be used, if applicable (as declared on Part V of Annex "C-1" of RMO No. 9-2021); Taxpayer 3. Sample print copy of Books of Accounts (BOA) compliant with Revenue Regulations (RR) No. 9-2009 and other reports that can be generated from the system and will be used, if applicable (as declared on Part VI of Annex "C-1" of RMO No. 9-2021); Taxpayer 4. Printed copy of Audit Trail (activity log generated by the system); and Taxpayer 5. Duly accomplished and signed Standard Functional and Technical Requirements (Annex "B" of RMO No. 9-2021). Taxpayer 6. Certification from the purchasing company allowing the taxpayer-applicant to use the same system, if applicable. NOTE: If the Software License of the software/system to be used is under the name of the parent or affiliated company Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1 Get number from the queuing system. None None None Taxpayer 2. Submit complete documentary requirements at the RDO/LT concerned Office where the taxpayer is registered. 2.1 Validate the completeness and accuracy of the documentary requirements submitted by the taxpayer based on the Checklist of Documentary Requirements (CDR) (Annex "A" of RMO No. 9-2021) and receive said documents if complete. None 30 Minutes Client Support Section (CSS) NOTE: If there are deficiencies in the documentary requirements submitted, return the documents and have the taxpayer acknowledge the lacking documents by signing on the space provided in the CDR None 1 day CSS 2.2 Prepare the AC or Notice/Letter of Denial and forward the same for approval of the Revenue District Officer or Head of the LT Office. 1 day Revenue District Officer/Head, LT Office 2.3 Approve/ Deny by signing the AC or Notice/Letter of Denial. 3. Receive the Acknowledgment Certificate (AC)/Notice/ Letter of Denial 3. Release the duly approved or signed AC or Notice/Letter of Denial to the taxpayer or its authorized representative. None 15 Minutes CSS TOTAL: None 2 Days and 45 minutes 20. Application for Account Enrollment with the Enhanced Electronic Accreditation and Registration (eAccREG) System Office or Division Revenue District Office (RDO)/Large Taxpayer (LT) Office Classification Simple Type of Transaction G2B Government to Business Who May Avail Supplier and/or users of CRM/POS Machine/SPM in their business CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Duly Notarized Sworn Declaration Note: Pro-forma was provided in Revenue Memorandum Circular (RMC) No. 68-2015 (Annex "A") Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get number from the queuing system None None None Taxpayer 2. Submit the Notarized Sworn Declaration 2. Receive and forward the notarized Sworn Declaration to Client Support Section (CSS) Chief None 10 minutes Receiving Officer assigned by the RDO 3. An e-mail notification will be received once the approval/denial of application was done in the enhanced eAccReg System 3. Access eAccReg System and search for the application for account enrollment of the taxpayer to approve/deny the account enrollment None 1 hour and 30 minutes CSS Chief TOTAL None 1 hour and 40 minutes 21. Application for Permit to Use (PTU) Cash Register Machine (CRM), Point of Sale (POS) Machines and Other Sales Machines Including Sales Receipting System/Software and Special Purpose Machine (SPM) Office or Division Revenue District Office (RDO)/Large Taxpayer (LT) Office Classification Simple Type of Transaction G2B Government to Business Who may avail All taxpayers engaged in business who opted to use POS/CRM/SPM. CHECKLIST OF REQUIREMENTS WHERE TO SECURE None None CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Apply online for PTU CRM/POS/SPM using the Enhanced Electronic Accreditation and Registration (eAccReg) System for Permit to Use. Note: eAccreg System will send email to taxpayer informing that the application for PTU has been approved/denied. 1.1 View new application for PTU CRM/POS/SPM; 1.2 Approve/Deny the application for PTU CRM/POS/SPM. None 2 days Division Chief, LT Office/Revenue District Officer (RDO) 2. Access the Enhanced eAccReg System to print the PTU CRM/POS Machine/SPM None None None Taxpayer TOTAL None 2 Days 22. 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 Transaction G2B Government to Business 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 the TIN and purpose/s; 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 P100 certification fee and loose documentary stamp tax worth P30.00. Concerned Revenue District Office Concerned Regional Collection Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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. P100.00 Certification Fee and P30.00 loose Documentary Stamp to be attached to the DVC 10 minutes Receiving Revenue Officer None 1.1. 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 non-individual or a person other than the individual taxpayer-applicant). 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. (Note: with dependency on the availability/ accessibility of the system) 4 hours Receiving Revenue Officer None 1.3. Forward the application with complete requirements to the Chief, RACES/ Collection Section Chief. 5 minutes Receiving Revenue Officer 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. (Note: with dependency on the release of reply from Legal Division) 4 hours Chief, RACES/ Collection Section Chief 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 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 Chief/RDO None 1.12. Forward the approved DVC to the Releasing Officer 5 minutes Division Chief/RDO None 1.13. Affix the documentary stamp tax and imprint seal, if any. 10 minutes Receiving Revenue Officer 2. Receive the DVC 2. Release to the taxpayer/applicant or his authorized representative 10 minutes Releasing Officer TOTAL: 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. 23. 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: Revenue District Office (RDO) Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: 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) Secretary's Certificate or Board Resolution, approving the sale/transfer of 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) Bureau of Internal Revenue Transferor/Transferee Provincial, City or Municipal Assessor Registry of Deeds Transferor/Transferee Provincial, City or Municipal Assessor Transferor/Transferee Transferor/Transferee 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 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) Bureau of Internal Revenue Transferor/Transferee Transferor/Transferee Transferor/Transferee Transferor/Transferee Transferor/Transferee 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) Transferor/Transferee Issuing Corporation 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) Transferor/Transferee/PSE Transferor/Transferee Transferor/Transferee Bureau of Internal Revenue Transferor/Transferee 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) Such other documents as may be required by law/rulings/regulations/etc. (One (1) original copy and two (2) photocopies) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME RESPONSIBLE PERSON 1. Submit complete documentary requirements with duly accomplished BIR Form 1904 to the Revenue Officer (RO) of the Assessment Section assigned for the day 1. Receive and check completeness of documents from Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO None 1.1 Verify TIN of TP a. If no TIN, refer to CSS for registration None 5 minutes 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-the-Day (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 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, 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 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 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 where the property being transferred is located or authorized Revenue Collection Officer (RCO) of the concerned RDO 3. Release duplicate copy of approved OCS to the TP None 15 minutes ONETT Team Member 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. 24. 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: Revenue District Office (RDO) Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: Taxpayers transferring ownership of real/personal properties arising from donation CHECKLIST OF REQUIREMENTS WHERE TO SECURE Mandatory Requirements: Notarized 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 Bureau of Internal Revenue Donor Donor Donor Donor For Real Properties: Certified True Copy/ies of the Original/Transfer/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 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 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) Registry of Deeds Provincial, City or Municipal Assessor Provincial, City or Municipal Assessor 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) Issuing Corporation Donor/PSE Donor Donor Donor Donor Donor/Bank Donor/LTO Donor 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) Philippine Consulate Provincial, City or Municipal Assessor Bureau of Internal Revenue Donor CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME RESPONSIBLE PERSON 1. Submit complete documentary requirements with duly accomplished BIR Form 1904 to the Revenue Officer (RO) of the Assessment Section assigned for the day 1. Receive and check completeness of documents from Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO None 1.1 Verify TIN of TP a. If no TIN, refer to CSS for registration None 5 minutes 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-the-Day (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 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 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 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 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 ONETT Team Member of the concerned RDO TOTAL: None 5 days 2 hours 25 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. 25. 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: Revenue District Office (RDO) Classification: Highly Technical Type of Transaction: G2C Government to Citizen Who may avail: 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 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/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 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/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 real properties at the time of death, if applicable; (One (1) original copy and two (2) photocopies) Certificate of No Improvement issued by the Assessor's Office where declared properties have no improvement. (One (1) original copy and two (2) photocopies) Registry of Deeds Provincial, City or Municipal Assessor Provincial, City or Municipal Assessor 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) Proof of valuation of other types of personal property, 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 Executor/Administrator/Heirs Executor/Administrator/Heirs Philippine Consulate Provincial, City or Municipal Assessor Bureau of Internal Revenue 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) BIR-approved request for installment payment of Estate tax due; (One (1) original copy and two (2) photocopies) BIR-approved request for partial disposition of Estate; (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) Bureau of Internal Revenue Bureau of Internal Revenue Executor/Administrator/Heirs CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit complete documentary requirements with duly accomplished BIR Form 1904 to the Revenue Officer (RO) of the Assessment Section assigned for the day 1. Receive and check completeness of documents from Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO None 1.1 Verify TIN of TP a. If no TIN, refer to CSS for registration None 5 minutes 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-the-Day (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 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 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 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 ONETT Team Member of the concerned RDO TOTAL: None 18 days 2 hours 25 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. 26. 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: Revenue District Office (RDO) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: Taxpayers transferring ownership of real/personal properties arising from sale CHECKLIST OF REQUIREMENTS WHERE TO SECURE Mandatory Requirements for Simple Transactions: Tax Returns filed with proof of 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). Taxpayer (RCO/AAB) Concerned RDO Transferor/Transferee Transferor/Transferee Philippine Consulate CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 10 minutes 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 20 minutes ONETT Team Member of the concerned RDO None 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 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 Stamp at the Collection Section and submit proof of payment to the RO-Officer-of-the-Day (OD) 2.1 Require TP to pay Certification fee (CF) and loose Documentary Stamp (DST) at the Collection Section P100.00/ eCAR (Certification fee) P30.00/ eCAR (DST) 30 minutes ONETT Team Member of the concerned RDO 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 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 , Assessment Section of the concerned RDO 4. Claim eCAR from RO-OD 4. Release eCAR to TP upon presentation of CS None 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/ eCAR (Certification fee) PHP30.00/ eCAR (DST) 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. 27. 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: Revenue District Office (RDO) Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: 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) Bureau of Internal Revenue 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) Transferor/Transferee 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) Provincial, City or Municipal Assessor Certified True Copy/ies of Original/Transfer/Condominium Certificate/s of Title (OCT/TCT/CCT); (One (1) original copy and two (2) photocopies) Registry of Deeds 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) Transferor/Transferee 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) Provincial, City or Municipal Assessor Official Receipt/Deposit Slip and duly validated return as proofs of payment of taxes; (One (1) original copy and two (2) photocopies) Transferor/Transferee Secretary's Certificate or Board Resolution, approving the sale/transfer of 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) Transferor/Transferee 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) Transferor/Transferee Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (One (1) original copy and two (2) photocopies) Philippine Consulate Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor 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/BIR Such other documents as may be required by laws/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) Bureau of Internal Revenue 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) Transferor/Transferee Photocopy of stock certificate; (One (1) original copy and two (2) photocopies) Transferor/Transferee Proof of acquisition cost ( i.e. , Deed of Sale; FMV at the time of acquisition). (One (1) original copy and two (2) photocopies) Transferor/Transferee Official Receipt/Deposit Slip and duly validated return as proof of payment; (One (1) original copy and two (2) photocopies) Transferor/Transferee 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) Transferor/Transferee 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) Transferor/Transferee 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) Transferor/Transferee 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) Issuing Corporation 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) Transferor/Transferee/PSE 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) Transferor/Transferee 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) Transferor/Transferee 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) Bureau of Internal Revenue Such other documents as may be required by laws/rulings/regulations/etc. (One (1) original copy and two (2) photocopies) Transferor/Transferee CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the above stated documentary 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 10 minutes ONETT Team Member of the concerned RDO None 1.1 Verify TIN of Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO a. If the TIN indicated in the Tax Return differs from the ITS-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-Officer-of-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. a. If incomplete, return the documents and inform TP of the lacking documents. 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 OCS and tax paid by the taxpayer. None 30 minutes ONETT Team Member of the concerned RDO 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 ONETT Team Member/Head , ONETT Team of the concerned RDO None 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. None 15 Minutes ONETT Team Member of the concerned R 2. Accomplish applicable tax returns File and pay tax due (time frame of payment will depend on the location of AAB) 2. Require TP to pay the computed taxes at the nearest AAB or Authorized RCO of the RDO having jurisdiction over the property and Certification fee and loose Documentary Stamp at the Collection Section (P100.00 Certification fee and P30.00/DST per step 1.7 (a)) 10 minutes ONETT Team Member of the concerned RDO 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 ONETT Team Member of the concerned RDO 3. Receive Claim Slip from the RO-OD 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 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 NOTE: Payment information are uploaded to the system overnight if paid before cut-off, otherwise, on the following day. None 3 working days ITS-CBR/2 working days BCS Chief , Collection Section 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 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 , Assessment Section of the concerned RDO 4. Claim eCAR from RO-OD 4. Release eCAR to TP upon presentation of Claim Slip (CS) None 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/eCAR (Certification fee) PHP30.00/eCAR (DST) 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. 28. 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). CAIHTE Office or Division: Revenue District Office (RDO) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: Taxpayers transferring ownership of real/personal properties arising from donation CHECKLIST OF REQUIREMENTS WHERE TO SECURE Mandatory Requirements for Simple Transactions: Donor's Tax Returns filed with proof of 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) Taxpayer RCO/AAB ONETT Computation Sheet of Tax Due duly approved by the authorized Revenue Officer; (One (1) original copy and two (2) photocopies) Concerned RDO 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; Transferor/Transferee b. Secretary's Certificate or Board Resolution; Transferor/Transferee c. Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad). Philippine Consulate CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 10 minutes 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 20 minutes ONETT Team Member of the concerned RDO None 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 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 Stamp at the Collection Section and submit proof of payment to the RO-Officer-of-the-Day (OD) 2. Require TP to pay Certification fee (CF) and loose Documentary Stamp (DST) at the Collection Section P100.00/eCAR (Certification fee) P30.00/eCAR (DST) 30 minutes ONETT Team Member of the concerned RDO None 2.1 Record in the ONETT Logbook None 15 minutes ONETT Team Member of the concerned RDO 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 Revenue District Officer/Assistant Revenue District Officer/Chief , Assessment Section of the concerned RDO None 3.4 Sign/Approve eCAR None 1 hour per eCAR 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 None 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/eCAR (Certification fee) PHP30.00/eCAR (DST) 2 days 6 hours 50 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. 29. 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: Revenue District Office (RDO) Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: Taxpayers transferring ownership of real/personal properties arising from donation CHECKLIST OF REQUIREMENTS WHERE TO SECURE Mandatory Requirements: Notarized Deed of Donation but only photocopied documents shall be retained by BIR; (One (1) original copy and two (2) photocopies) Donor TIN of Donor and Donee/s; (One (1) original copy for presentation only) Bureau of Internal Revenue Proof of claimed tax credit, if applicable; (One (1) original copy and two (2) photocopies) Donor 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) Donor Official Receipt/Deposit Slip and duly validated return as proof of payment; (One (1) original copy and two (2) photocopies) Donor Copy of Tax Debit Memo used as payment, if applicable; (One (1) original copy and two (2) photocopies) Donor For Real Properties: Certified True Copy/ies of the Original/Transfer/Condominium Certificate/s of Title (front and back pages) of the donated property, if applicable; (One (1) original copy and two (2) photocopies) Registry of Deeds 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, if applicable; (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor 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) Provincial, City or Municipal Assessor 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 Issuing Corporation b. For shares of stocks listed/traded Price index from the PSE/latest FMV published in the newspaper at the time of transaction Donor/PSE c. For club shares Price published in newspapers on the transaction date or nearest to the transaction date Donor Photocopy of stock certificate; (One (1) original copy and two (2) photocopies) Donor Proof of valuation of other types of personal properties, if applicable; (One (1) original copy and two (2) photocopies) Donor Proof of claimed deductions, if applicable; (One (1) original copy and two (2) photocopies) Donor Certificate of deposit/investment/indebtedness/stocks for donated cash or securities; (One (1) original copy and two (2) photocopies) Donor/Bank Certificate of registration of motor vehicle, if any. (One (1) original copy and two (2) photocopies) Donor/LTO 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) Donor Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (One (1) original copy and two (2) photocopies) Philippine Consulate Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor 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) Bureau of Internal Revenue Such other documents as may be required by laws/rulings/regulations/etc. (One (1) original copy and two (2) photocopies) Donor CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the above stated documentary requirements to the Revenue Officer (RO) of the Assessment Section assigned for the day 1.1 Receive and check completeness of documents from Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO None 1.2 Verify TIN of Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO a. If the TIN indicated in the Tax Return differs from the ITS-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 1.3 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-of-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. a. If incomplete, return the documents and inform TP of the lacking documents. None 10 minutes ONETT Team Member of the concerned RDO None 1.5 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 1.6 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 OCS and tax paid by the taxpayer. None 30 minutes ONETT Team Member of the concerned RDO 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 ONETT Team Member/Head , ONETT Team of the concerned RDO 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 submitted. Provide the same document locator number for both the OCS and the retained documents. None 15 minutes ONETT Team Member of the concerned RDO 2. Accomplish applicable tax returns 2.1 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 File and pay tax due (time frame of payment will depend on the location of AAB) (P100.00 Certification fee and P30.00/DST per step 1.7 (a)) Submit proof of payment to RO-OD 2.2 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 2.3 Record in the ONETT Logbook None 15 minutes ONETT Team Member of the concerned RDO 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 None 3.2. 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 NOTE: Payment information are uploaded to the system overnight if paid before cut-off, otherwise, on the following day. None 3 working days ITS-CBR/2 working days BCS Chief , Collection Section of the concerned RDO None 3.3 Encode the necessary details in the eCAR System None 2 hours per eCAR ONETT Support Staff of the concerned RDO None 3.4 Generate/Print the eCAR None 30 minutes per eCAR ONETT Support Staff of the concerned RDO None 3.5 Review eCAR None 1 hour per eCAR Revenue District Officer/Assistant Revenue District Officer/Chief , Assessment Section of the concerned RDO None 3.6 Sign/Approve eCAR None 1 hour per eCAR 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 Claim Slip (CS) None 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/eCAR (Certification fee) PHP30.00/eCAR (DST) 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. 30. 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: Revenue District Office (RDO) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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 [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) Taxpayer RCO/AAB ONETT Computation Sheet of Tax Due duly approved by the authorized Revenue Officer; (One (1) original copy and two (2) photocopies) Concerned RDO 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; Transferor/Transferee b. Secretary's Certificate or Board Resolution; Transferor/Transferee c. Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad). Philippine Consulate CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 10 minutes 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 20 minutes ONETT Team Member of the concerned RDO None 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 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 Stamp at the Collection Section and submit proof of payment to the RO-Officer-of-the-Day (OD) 2. Require TP to pay Certification fee (CF) and loose Documentary Stamp (DST) at the Collection Section P100.00/eCAR (Certification fee) P30.00/eCAR (DST) 30 minutes ONETT Team Member of the concerned RDO None 2.1 Record in the ONETT Logbook None 15 minutes ONETT Team Member of the concerned RDO 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 Revenue District Officer/Assistant Revenue District Officer/Chief , Assessment Section of the concerned RDO None 3.4 Sign/Approve eCAR None 1 hour per eCAR 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 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/eCAR (Certification fee) PHP30.00/eCAR (DST) 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. 31. 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). HEITAD Office or Division: Revenue District Office (RDO) Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: 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) Executor/Administrator/Heirs/PSA TIN of decedent and heir/s; (One (1) original copy for presentation only) (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs Any of the following: (One (1) original copy and two (2) photocopies) a) Affidavit of Self Adjudication; Executor/Administrator/Heirs b) Deed of Extra-Judicial Settlement of the Estate, if the estate has been settled extra judicially; Executor/Administrator/Heirs c) Court order if settled judicially; Regional Trial Court d) Sworn Declaration of all properties of the Estate; Executor/Administrator/Heirs 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) Regional Trial Court Proof of Claimed Tax Credit, if applicable; (One (1) original copy and two (2) photocopies) 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) Executor/Administrator/Heirs/CPA 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) Executor/Administrator/Heirs/Barangay Duly notarized Promissory Note for "Claims Against the Estate" arising from Contract of Loan; (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs 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) Executor/Administrator/Heirs/CPA Proof of the claimed "Property Previously Taxed"; (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs Proof of the claimed "Transfer for Public Use"; (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs Copy of Tax Debit Memo used as payment, if applicable. (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs For Real Properties: Certified true copy/ies of the 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) Registry of Deeds Certified true copy of the Tax Declaration of real properties at the time of death, if applicable; (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor Certificate of No Improvement issued by the Assessor's Office where declared properties have no improvement. (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor 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) Executor/Administrator/Heirs/Bank 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) Executor/Administrator/Heirs/LTO 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 Issuing Corporation b. For shares of stocks listed/traded Price index from the PSE/latest FMV published in the newspaper at the time of transaction Executor/Administrator/Heirs/PSE c. For club shares Price published in newspapers on the transaction date or nearest to the transaction date Executor/Administrator/Heirs Photocopy of certificate of stocks, if applicable; (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs Proof of valuation of other types of personal property, if applicable. (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs 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) Executor/Administrator/Heirs Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad); (One (1) original copy and two (2) photocopies) Philippine Consulate Location Plan/Vicinity map if zonal value cannot be readily determined from the documents submitted; (One (1) original copy and two (2) photocopies) Provincial, City or Municipal Assessor 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) Bureau of Internal Revenue BIR-approved request for installment payment of Estate tax due; (One (1) original copy and two (2) photocopies) Bureau of Internal Revenue BIR-approved request for partial disposition of Estate; (One (1) original copy and two (2) photocopies) Bureau of Internal Revenue Such other documents as may be required by laws/rulings/regulations/etc. (One (1) original copy and two (2) photocopies) Executor/Administrator/Heirs CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the above stated documentary 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 10 minutes ONETT Team Member of the concerned RDO None 1.1 Verify TIN of Taxpayer (TP) None 10 minutes ONETT Team Member of the concerned RDO a. If the TIN indicated in the Tax Return differs from the ITS-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-Officer-of-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 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) NOTE: Computation of Tax Due may vary depending on the number of decedents and number of properties included in the transaction None 1 day ONETT Team Member of the concerned RDO None 1.6 Compare the amount computed per OCS and tax paid by the taxpayer. None 30 minutes ONETT Team Member of the concerned RDO 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 ONETT Team Member/Head , ONETT Team of the concerned RDO None 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. None 15 minutes ONETT Team Member of the concerned RDO 2. Accomplish applicable tax returns 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 File and pay tax due (time frame of payment will depend on the location of AAB) P100.00/eCAR (Certification fee) 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 ONETT Team Member of the concerned RDO 3. Receive Claim Slip from RO-OD 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 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 NOTE: Payment information are uploaded to the system overnight if paid before cut-off, otherwise, on the following day. None 3 working days ITS-CBR/2 working days BCS Chief , Collection Section 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 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 , Assessment Section of the concerned RDO 4. Claim eCAR from RO-OD 4. Release eCAR to TP upon presentation of Claim Slip (CS) None 30 minutes ONETT Team Member of the concerned RDO TOTAL: PHP100.00/eCAR (Certification fee) PHP30.00/eCAR (DST) 5 days, 4 hours, 11 minutes (this processing time will vary depending on the number of properties of the decedent) 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. REVENUE REGION External Services 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. aDSIHc 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes 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 , AHRMD 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) 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) TOTAL: Still in records room of AHRMD None 1 day, 2 hours and 20 minutes 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes 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 1.3.1 it is already transferred to Records Room None 1 day * Personnel Officer 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 , 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: Already in Records Room/Storage Facility Inactive File None 2 days, 1 hour 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. ETHIDa 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 WHERE TO SECURE 1. Duly accomplished Application for Survivorship (GSIS Form No. 03102014-AFS), (2 originals) 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 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 secure from Personnel Division (PD)/Administrative Human Resource Management Division (AHRMD) 3. Service Record (from other government agency/ies, if any) (1 original) Provided by the Legal Heir/Heirs 4. BIR Service Record (1 original) Information & Records Section, Personnel Division 5. National Office Clearance (1 original) Provided by the Legal Heir/Heirs 6. Ombudsman Clearance (1 original) Provided by the Legal Heir/Heirs, secured from the Office of the Ombudsman 7. Clearance from the Office of the President (Presidential appointees only) (1 original) Requested by the Personnel Division from the Office of the President, if any 8. Civil Service Commission Clearance (1 original) Provided by the Legal Heir/Heirs, secured from the Civil Service Commission 9. BIR ID/E-card to be surrendered to: AHRMD if assigned in the Regional Office Personnel Division, if assigned in the National Office Provided by the Legal Heir/Heirs 10. Death Certificate duly certified from the Philippines Statistics Authority (PSA) (1 original) Provided by the Legal Heir/Heirs, secured from the PSA 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) Provided by the Legal Heir/Heirs, secured from the PSA 13. Birth Certificates of children of the deceased duly certified from the PSA, if any (1 original copy per child) Provided by the Legal Heir/Heirs, secured from the PSA 14. Marriage Contract of married daughter/s of the deceased duly certified from the PSA, if any (1 original copy per child) Provided by the Legal Heir/Heirs, secured from the PSA 15. Waiver of Rights (duly notarized and signed by all legal heirs identifying the person to process/receive claims) (1 original) Provided by the Legal Heir/Heirs 16. Affidavit of Guardianship, if any minor heirs (duly notarized) (1 original) Provided by the Legal Heir/Heirs CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 15 minutes 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 None None 2.1 Forward the complete documents for survivorship benefits to the Personnel Division (upon receipt from heir/s) None 2 days Administrative Officer , AHRMD TOTAL: None 2 days and 15 minutes Note: The total processing time may be extended, depending on the availability of the signatories. GSIS processing time varies per claimant. 4. Processing and Issuance of Tax Clearance for Bidding Purposes The Tax Clearance Certificate (for Bidding Purposes) is issued to individual/non-individual 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: Regional Collection Divisions/LTCED/LTD-Davao/LTD-Cebu Classification: Simple Type of Transaction: G2B Government to Business G2C Government to Citizen Who may avail: 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 accomplished and notarized application form with attached documentary stamp worth P30.00; Regional Collection Divisions/LTCED/LTD-Davao/LTD-Cebu 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 Non-Large Taxpayers) 3. One (1) photocopy of Confirmation Receipt of electronic payment made for the certification fee worth P100.00; Regional Collection Divisions/LTCED/LTD-Davao/LTD-Cebu 4. Loose documentary stamp worth P30.00; 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) 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit application form together with required documents to the receiving officer of Collection Division of Revenue Region or LTCED/LTD-Davao/LTD-Cebu 1. Check the veracity and completeness of the information supplied in the duly notarized Application Form and the completeness of the prescribed documentary requirements: P100.00 certification fee and loose documentary stamp worth P30.00 to be attached to Tax Clearance 3 hours Receiving Revenue Officer a. One (1) original duly accomplished and notarized Sworn Application Form signed by the company's responsible and ranking officer of the entity; b. One (1) original or certified photocopy of Board Resolution, as shown by a Secretary's Certificate of the minutes/contents of the said Board Resolution; c. One (1) photocopy of any government-issued 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 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 taxpayer-applicant has any accounts receivable/delinquent accounts cases, stop-filer cases, pending criminal cases. (Note: with dependency on the release of reply from ARMD and Prosecution Division) 2 hours Revenue Officer 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 taxpayer-applicant 2 hours Revenue Officer None 4. Verify in the applicable ITS modules if the taxpayer-applicant 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 returns and in paying the taxes due thereon; 2 minutes Revenue Officer c. Absence of open "stop-filer" 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 None 5. Prepare and Issue claim stub to the taxpayer-applicant using a pre-numbered form if it/he/she has satisfied the aforesaid documentary requirements/criteria, otherwise, issue a letter with reason/s indicated why the application could not be accepted 20 minutes Revenue Officer 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 Officer-Encoder 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 Revenue Officer-Processor 25 minutes Revenue Officer 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 None 17. Approve and sign the Tax Clearance 5 minutes Division Chief None 18. Return to the Revenue Officer-Processor 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 None 20. Forward the signed Tax Clearance to the Releasing Officer 10 minutes Revenue Officer 2. Present the Claim Stub and receive Tax Clearance 2. Release the Tax Clearance to the applicant 10 minutes Releasing Revenue Officer TOTAL : 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. 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: Regional Collection Division (RCD) who has jurisdiction over the Revenue District Office (RDO) where the taxpayer is registered. Classification: Simple Type of Transaction: G2B Government to Business G2C Government to Citizen Who may avail: 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer accomplish the application form including letter request and file the same with the Receiving Officer of RCD 1. Check the completeness of the application form and the required attachments to the application form. P100.00 Certification Fee and P30.00 loose Documentary Stamp to be attached to the Tax Clearance Certificate (General Purpose) 10 minutes Receiving Revenue Officer None 1.1. 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 non-individual or a person other than the individual taxpayer-applicant). 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. (Note: with dependency on the availability/accessibility of the system) 4 hours Receiving Revenue Officer 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 manually-maintained database/record of inventory. 30 minutes Verifier None 1.6. Request for certificate of no pending criminal information filed at any competent court from Legal Division. (Note: with dependency on the release of reply from Legal Division) 4 hours Verifier None 1.7. Transmit the application to the processor, whether or not the taxpayer-applicant 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. n Approve/sign the Tax Clearance. 10 minutes Head of Office None 1.12. Forward the Tax Clearance to the Releasing Officer. 5 minutes Head of Office None 1.13. Affix the documentary stamp tax and imprint seal, if any. 10 minutes Releasing Officer 2. Receive Tax Clearance Certificate for General Purpose 2. Release the Tax Clearance Certificate or Letter of Denial to the taxpayer/applicant or his authorized person. 10 minutes Releasing Officer TOTAL: P130 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 taxpayer-applicant 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. 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) 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , Administrative and Human Resource and Management Division (AHRMD) 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 1 hour Personnel Officer AHRMD None 1.3.1. still in the Records Room (AHRMD) None 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: Still in the Records Room of AHRMD None 1 day, 3 hours and 5 minutes 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) 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , Administrative and Human Resource and Management Division (AHRMD) 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 1.3.1 it is already transferred to Records Room None 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 REVENUE REGION Internal Service 1. Processing of Application for Local Learning and Development Programs (Regional Office) 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 Training Issuance 1.1 Administrative and Human Resource Management Division (AHRMD) 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Training and Development Registration Form print out completed and signed by the immediate supervisor AHRMD 3. Endorsement Letter signed by the concerned Division Chief and Assistant Commissioner Head of office concerned 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 6. Certificate of No Pending Criminal and/or Administrative case 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 signed by the applicant Employee concerned 8. Certificate of Training signed by Chief, Training Delivery Division (TDD) or Chief, Training Management Division (TMD) whichever is applicable TDD/TMD through AHRMD ADDITIONAL REQUIREMENT/S FOR THE OFFICIAL NOMINEE/S AFTER DELIBERATION WHERE TO SECURE 1. Latest Personal Data Sheet with picture attached (if applicable) Employee concerned 2. Approved Request for Funding with all the details (if funded by BIR) Employee concerned ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE PRE-DELIBERATION 1. Submit the accomplished Training and Development Registration Form together with the completed documentary requirements listed in the above checklist to Human Resource Management Section of the AHRMD for evaluation. 1. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 minutes Admin. Officer HR Management Section (HRMS)-AHRMD 2. Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer, HRMS -AHRMD 3. Review, initial and sign the matrix of nominees. None 2 hours HRMS Chief/Asst. Chief/Division Chief AHRMD 4. Schedule a Regional Personnel Development Committee (RPDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer , HRMS-AH RMD 5. Review and initial the Notice of Meeting. None 1 hour HRMS Chief/Asst. Chief/Division Chief , AHRMD 7. n Review and sign the Notice of Meeting. 4 hours Assistant Regional Director 8. Distribute to the members of the RPDC a copy of the signed Notice of Meeting None 15 minutes Admin. Officer, HRMS -AHRMD 9. Prepare attendance sheet for the PDC deliberation None 15 minutes Admin. Officer , HRMS-AHRMD DELIBERATION 10. Deliberate en banc on the applicants' qualifications and choose the most qualified who may participate in the local learning and development programs including scholarships. None 2 hours Regional Personnel Development Committee Members and HRMS-AHRMD POST DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS 11. Prepare the Detailed Evaluation Report on the successful applicant/s and memorandum to all applicant/s who are not approved or selected. None 3 hours Admin. Officer , HRMS-AHRMD 12. 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 4 hours HRMS Chief/Asst. Chief/Division Chief AHRMD 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. None 4 hours Assistant Regional Director 3. Receive and acknowledge information from AHRMD on the acceptance in selection of the official nominee/s 14. Once the Detailed Evaluation Report has been signed by the Assistant Regional Director-Chairperson of the RPDC, notify applicants thru phone call, e-mail or mail of their selection in the list and provide the additional requirement/s checklist. None 15 minutes Admin. Officer, HRMS -AHRMD 4. Submit the additional requirements to AHRMD, if applicable 15. Receive/Deny acceptance of required additional requirements based on correctness and completeness. None 15 minutes Admin. Officer, HRMS -AHRMD 5. Claim the approved/signed original copy of the Detailed Evaluation Report from the HRM Section of the AHRMD and proceed to the Finance Division for the processing of the request for funding. 16. Release the approved/signed original copy of the Detailed Evaluation Report to the applicant/s for the processing of the request for funding. None 15 minutes Admin. Officer, HRMS -AHRMD The following 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 6. Submit the approved/signed request for funding to AHRMD for preparation of the Regional Revenue Special Order (RRSO) 17. AHRMD shall then receive the photocopy of the approved/signed Detailed Evaluation Report and request for funding and prepare the RRSO. None 15 minutes Admin. Officer , HRMS-AHRMD 7. Claimed the signed RRSO at the AHRMD then sign at the logbook upon releasing. 18. AHRMD shall release to applicant/s the signed photocopy of RRSO. None 27 minutes Admin. Officer , HRMS-AHRMD 19. Encode in the training/scholarship database the details of the applicant/s who will attend the particular training or development program. None 15 minutes Admin. Officer , HRMS-AHRMD 20. Prepare a memorandum to the applicant on the submission of post-training/event report. None 2 hours Admin. Officer , HRMS-AHRMD 21. Review and initial the memorandum to the applicant on the submission of post-training/event report. None 2 hours HRMS Chief/Asst. Chief/Division Chief AHRMD 22. Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours Assistant Regional Director POST-TRAINING REPORT 8. Receive the memorandum on the submission of post-training/event report. 23. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer , HRMS-AHR 9. Submit the post-training/event report to the Regional Director thru AHRMD within one (1) calendar month after attending the training/event 24. Receive and file the post-training/event report from the applicant within one (1) calendar month after the training/event. None 15 minutes Admin. Officer , HRMS-AHRMD 25. Monitor the service contract obligation thru the signing of clearances None As they come Admin. Officer , HRMS-AHRMD AHRMD: 2 days, 3 hours and 12 minutes ARD: 1 day and 4 hours RPDC: 2 hours TOTAL: 4 days, 1 hour and 12 minutes NATIONAL OFFICE External Services 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. SDAaTC Office or Division: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business, G2C Government to Citizen Who may avail: Taxpayers requesting for permit to buy/sell/commingle/transfer bioethanol fuel CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Request Letter for Permit to Buy/Sell/Commingle/Transfer Bioethanol Fuel [One (1) original copy] To be supplied by the taxpayer. 2. For Buy/Sell Bioethanol Fuel, Request Letter from both Buyer & Seller and attached Purchase Order [One (1) original copy] Buyer and Seller of Bioethanol Fuel. 3. For Commingle, Request Letter from All the Companies Involved. [One (1) original copy] To be supplied by the taxpayer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Buy/Sell/Commingle/ Transfer Bioethanol Fuel at Petroleum and Automobile Section (PAS), ELTRD Rm. 102, BIR National Office Bldg., Diliman, Q.C. 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes Revenue Officer ELTRD None 1.1. Receive application if documents are complete None 1 minute Revenue Officer ELTRD None 1.2. Record Application in database and assign routing slip. None 2 minutes 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 Revenue Officer 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 and supporting documents 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 Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 1 minute Assistant Division Chief ELTRD 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, LT-Excise 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 Assistant Commissioner LTS None 1.17. Assign Permit Number for database None 2 minutes Revenue Officer ELTRD 2. Receive Permit 2. Release Permit to Taxpayer 2 minutes Revenue Officer ELTRD TOTAL: None 2 hours and 46 minutes 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 Transaction: G2B Government to Business Who may avail: Taxpayers requesting for Importation of Anhydrous Ethanol CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Request Letter for Permit to Import Anhydrous Ethanol [One (1) original copy] To be supplied by the taxpayer. 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Request for Permit to Import Anhydrous Ethanol at Petroleum and Automobile Section (PAS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes 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 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 Revenue Officer 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 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 Assistant Division Chief ELTRD 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 ELTRD 2. Receive Permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 1 hour and 43 minutes 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. AaCTcI Office or Division: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business 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 A-1 Fuel [One (1) original copy] To be supplied by the taxpayer. 2. Commercial Invoice [One (1) original copy] Supplier of imported article 3. Endorsement Letter [One (1) original copy] Department of Energy 4. Bill Of Lading [One (1) original copy] Freight Courier CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Request for Permit to Import Jet A-1 Fuel at Petroleum and Automobile Section (PAS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes 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 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 Revenue Officer 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 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 Section Chief ELTRD None 1.9. Review Revenue Officer's Report, Permit and supporting documents None 15 minutes Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 1 minute Assistant Division Chief ELTRD None 1.11. Review Revenue Officer's Report, Permit and supporting documents and Approve Permit None 15 minutes Division Chief ELTRD None 1.12. Assign Permit Number for database None 2 minutes Revenue Officer ELTRD 2. Receive Permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 1 hour and 43 minutes 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: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: 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 Contaminated Petroleum Products/Backloading of Off-specs Petroleum Products [One (1) original copy] To be supplied by the taxpayer. 2. Laboratory Report On Ascertaining the Contamination of the Subject Product or as to the Reason why the Subject Petroleum Product is being classified as Off-spec [One (1) photocopy] Taxpayer's Laboratory Department CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Disposal of Contaminated Petroleum Products/Backloading of Off-specs Petroleum Products at Petroleum and Automobile Section (PAS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes Revenue Officer ELTRD None 1.1. Receive application if documents are complete None 1 minute Revenue Officer ELTRD None 1.2. Record Application in database and assign routing slip. None 2 minutes 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 Revenue Officer 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 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 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 Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 1 minute Assistant Division Chief ELTRD 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, LT-Excise 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 Revenue Officer's Report, Permit and supporting documents None 1 minute Assistant Commissioner LTS None 1.17. Assign Permit Number for database None 2 minutes Revenue Officer ELTRD 2. Receive Permit 2. Release Permit to Taxpayer 2 minutes Revenue Officer ELTRD TOTAL: None 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. EcTCAD 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 [One (1) original copy] To be supplied by the taxpayer. 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. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Conversion of Tanks at Petroleum and Automobile Section (PAS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes 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 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 Revenue Officer 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 and supporting documents 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. 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 Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 1 minute Assistant Division Chief ELTRD 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, LT-Excise 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 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 supporting documents and Approve Permit None 1 day 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 ELTRD 2. Receive Permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 2 days, 1 hour and 46 minutes 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. Duly Notarized Application Form and affix two (2) pieces documentary stamps [One (1) Original Copy] 1. Philippine National Single Window (PNSW) thru nsw.gov.ph 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 Declaration/Single Administrative Document [One (1) Photocopy] 5. Bureau of Customs A. FOR SALE 1. Updated Manufacturer's/Importer's Sworn Statement [One (1) Photocopy] 1. Manufacturer/Importer 2. List of Chassis and Engine Numbers (Annex A) [One (1) Photocopy] 2. Importer 3. Affidavit of Undertaking [One (1) Original copy] 3. Importer 4. Certificate of Conformity (COC)/Certificate of Non Conformity (CNC) for Hybrid and Purely Electric Vehicles [One (1) Photocopy] 4. Department of Environment and Natural Resources (DENR) B. PERSONAL USE B.1. BRAND NEW/USED CAR (returning residence) 1. Affidavit of First and Last Importation [One (1) original copy] 1. Importer 2. BOC Car Evaluation System (Breakdown Computation of Duties & Taxes) [One (1) original copy] 2. BOC 3. Latest Income Tax Return [One (1) Photocopy] 3. Importer 4. Joint Undertaking (Importer & Broker) [One (1) Photocopy] 4. Importer/Broker 5. Certification from Bureau of Import Service [One (1) Photocopy] 5. BIS 6. BOC Indorsements [One (1) Photocopy] 6. BOC 7. VIN List [One (1) Photocopy] 7. Importer 8. Passport [One (1) Photocopy] 8. Importer 9. Title of Ownership [One (1) Photocopy] 9. Importer B.2. LOCAL PURCHASE/VOLUNTARY PAYMENT (USED CAR) 1. BOC Indorsements [One (1) Photocopy] 1. BOC 2. DOF Indorsement [One (1) Photocopy] 2. DOF 3. LTO Certificate of Registration [One (1) Photocopy] 3. LTO 4. Official receipt [One (1) Photocopy] 4. Importer 5. Income Tax Return [One (1) Photocopy] 5. Importer 6. Stencil of Chassis No. & Engine No. [One (1) Original copy] 6. Importer 7. Informal Import Declaration & Entry [One (1) Photocopy] 7. BOC 8. Deed of Absolute Sale [One (1) Photocopy] 8. Importer 9. VIN List [One (1) Photocopy] 9. Importer 10. Photo/Picture of Vehicle [One (1) Photocopy] 10. Importer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application of Authority to Release Imported Goods (ATRIG) on Automobiles at Petroleum and Automobile Section (PAS), ELTRD 1.1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers and check if the importer is registered with the BIR with appropriate Permit to Import None 10 minutes Revenue Officer ELTRD None 1.2. Receive application if the documents are complete None 1 minute Revenue Officer ELTRD 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 Revenue Officer 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 whether or not the application requires any of the following: None 10 minutes 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 None 16 minutes Revenue Officer ELTRD 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 minute Section Chief ELTRD None 1.9. Review and process ATRIG application and supporting documents thru PNSW (Authorize 1) None 1 minute Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 5 minutes Assistant Division Chief ELTRD None 1.11. Review and process ATRIG application and supporting documents thru PNSW (Authorize 2) None 1 minute Division Chief ELTRD 2. Print ATRIG in the PNSW System None None None TOTAL: 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. HSAcaE 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 affix two (2) pieces of Documentary Stamps [One (1) Original Copy] 1. Philippine National Single Window (PNSW) thru nsw.gov.ph 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 Declaration/Single Administrative Document [One (1) Photocopy] 5. Bureau of Customs 6. Certificate of Analysis [One (1) Photocopy] 6. Supplier 7. Material Safety Data Sheet [One (1) Photocopy] 7. Supplier 8. Technical Information as to the Usage of Imported Products, if necessary [One (1) Photocopy] 8. Supplier 9. Certificate of Product Quality/Quantity, if necessary [One (1) Photocopy] 9. Supplier 10. Certificate of Material Source/Origin, if necessary [One (1) Photocopy] 10. Supplier 11. DOE Indorsement, if necessary [One (1) Photocopy] 11. Department of Energy CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application to Release Imported Goods (ATRIG) on Petroleum Products at PAS, ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers and check if the importer is registered with the BIR with appropriate Permit to Import None 10 minutes Revenue Officer ELTRD 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 Section Chief ELTRD None 1.4. Evaluate the submitted documentary requirements to determine whether or not the application requires any of the following: b. Referral to laboratory unit c. Referral to Law & Legislative Division None 10 minutes Revenue Officer ELTRD None 1.5. Compute The Excise Tax Due, if applicable None 10 minutes Revenue Officer ELTRD None 1.6. Thru PNSW, process the ATRIG application (Process 1) and endorse the same to Section Chief and affix initial on routing slip None 6 minutes Revenue Officer ELTRD None 1.7. Evaluate, Review, Process and endorse ATRIG applications and supporting documents based on the recommendation of Revenue Officer and print a copy of ATRIG and Computation to the Assistant Division Chief and affix initial on routing slip (Process 2) None 9 minutes Section Chief ELTRD None 1.8. Review, Process and Endorse ATRIG applications and supporting documents to Division Chief and affix initial on routing slip (Authorize 1) None 6 minutes Assistant Division Chief ELTRD 1.9. Review and process ATRIG application and supporting documents (Authorize 2), thru PNSW None 6 minutes Division Chief ELTRD 2. Print ATRIG in the PNSW System None None None TOTAL: None 1 hour and 3 minutes 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, install, amend manufacturing plant [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Proposed Plat and Plan [Two (2) Photocopies] 2. License Civil Engineer/Architect 3. Tank Calibration Certificate [One (1) Photocopy] 3. Industrial Technology Development Institute CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to dismantle, install, amend manufacturing plant at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes 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 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 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 1.11. Review Revenue Officers Report, Permit and supporting documents None 30 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 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 Head Revenue Executive Assistant , LT-Excise Group LTS None 1.15. Review Revenue Officers Report, Permit and supporting documents and Approve Permit None 1 day Assistant Commissioner LTS 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 None 2 minutes Revenue Officer ELTRD TOTAL: None 2 days, 2 hours and 46 minutes 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. AScHCD Office or Division: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: 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 of as Buyer/User of Denatured Alcohol to manufacture Excisable Products [One (1) Original Copy] 1. Owner/Authorized Representative Taxpayer 2. Surety Bond (Per RMC 18-2013) for Manufacturer using ethyl alcohol [One (1) Original Copy] 2. Insurance company accredited by the Insurance Commission CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Operate as Buyer/User of Denatured Alcohol to manufacture Excisable Products at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 (Officer of the Day) 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 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 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 1.11. Review Revenue Officers Report, Permit and supporting documents None 30 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 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 Head Revenue Executive Assistant , LT-Excise Group LTS None 1.15. Review Revenue Officers Report and supporting documents and Approve Permit None 1 day Assistant Commissioner LTS None 1.16. Transmit back the approved Revenue Officers Report, Permit and supporting documents None 1 minute Assistant Commissioner LTS None 1.17. Assign Permit Number for data base None 2 minutes Revenue Officer (assigned in database) LTS 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 2 days, 2 hours and 16 minutes 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 Bio-Ethanol for uniform requirements and 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 a distillery/bio-ethanol plant CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Distillery and Producer of Bio-Ethanol [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Manufacturer's Bond (Section 160 of NIRC) [One (1) Original copy] 4. Insurance Company accredited by Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) Photocopies] 5. License Civil Engineer/Architect 6. Process Flow Chart [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Tank Calibration Certificate Chart [One (1) Photocopy] 7. Industrial Technology Development Institute 8. Department of Energy Accreditation Chart [One (1) Photocopy] 8. Department of Energy CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Operate as Distillery and Producer of Bio-Ethanol at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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 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, LT-Excise 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 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 Revenue Officers Report, and supporting documents and Approve Permit 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 4 days, 1 hour and 48 minutes 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 Bio-Ethanol for uniform requirements and effective monitoring purposes. HESIcT 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 Distillery and Producer of Bio-Ethanol [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Manufacturer's Bond (Section 160 of NIRC) [One (1) Original Copy] 4. Insurance Company accredited by Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) Photocopies] 5. License Civil Engineer/Architect 6. Process Flow Chart [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Tank Calibration Certificate [One (1) Photocopy] 7. Industrial Technology Development Institute 8. Department of Energy Accreditation [One (1) Photocopy] 8. Department of Energy CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Operate as Distillery and Producer of Bio-Ethanol at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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, Permit, Manufacturers Bond and supporting documents based on the recommendation 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 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, LT-Excise 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 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 Revenue Officers Report, and supporting documents and Approve Permit 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 7 days, 1 hour and 48 minutes 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 Importer of Alcohol Products, Non-Essential and Sweetened Beverages [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Importer's Bond (Section 160 of NIRC) [One (1) Original copy] 4. Insurance Company accredited by the Insurance Commission 5. Tank Calibration Certificate, if any [One (1) Photocopy] 5. Industrial Technology Development Institute 6. Location Map of Storage Facilities/Warehouse and Office, if any [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Contract of Lease (Storage Facilities/Warehouse and Office) if applicable [One (1) Photocopy] 7. Owner/Authorized Representative of Taxpayer 8. FDA Product Certificate of Registration [One (1) Photocopy] 8. Food and Drug Administration CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Operate as Importer of Alcohol Products, Non-Essential and Sweetened Beverages at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 Prepare Revenue Officer's Report and Permit after the ocular/receipt of Ocular report from ELTFOD None 30 minutes Revenue Officer ELTRD 4 days (with Ocular Inspection Report) Revenue Officer (ELTFOD) 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, 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 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, 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 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 Head Revenue Executive Assistant , LT-Excise Group LTS 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 Revenue Officer (assigned in database) ELTRD 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 8 days, 1 hour and 48 minutes 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. caITAC 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 Importer of Alcohol Products, Non-Essential and Sweetened Beverages [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Importer's Bond (Section 160 of NIRC) [One (1) Original Copy] 4. Insurance Company accredited by the Insurance Commission 5. Tank Calibration Certificate, if any [One (1) Photocopy] 5. Industrial Technology Development Institute 6. Location Map of Storage [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Facilities/Warehouse and Office, if any [One (1) Photocopy] 7. Owner/Authorized Representative of Taxpayer 8. Lease (Storage Facilities/Warehouse and Office) if applicable [One (1) Photocopy] 8. Owner/Authorized Representative of Taxpayer 9. FDA Product Certificate of Registration [One (1) Photocopy] 9. Food and Drug Administration CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Permit to Operate as Importer of Alcohol Products, Non-Essential and Sweetened Beverages at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) ELTR 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 Prepare Revenue Officer's Report and Permit after the ocular/receipt of Ocular report from ELTFOD None 30 minutes Revenue Officer ELTRD 6 days (with Ocular Inspection Report) Revenue Officer (ELTFOD) 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, 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 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, 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 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 Head Revenue Executive Assistant , LT-Excise Group LTS None 1.15 Review and Approved Revenue Officers Report, Permit, Manufacturers Bond and supporting documents None 1 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 Revenue Officer (assigned in database) ELTRD 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 10 days, 1 hour and 48 minutes 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. TAIaHE 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 as manufacturer of excisable products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Manufacturer's Bond [One (1) Original Copy] 4. Insurance Company accredited by the Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) photocopies] 5. License Civil Engineer/Architect 6. Process Flow Chart [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Tank Calibration Certificate [One (1) Photocopy] 7. Industrial Technology Development Institute 8. Location Map of Storage Facilities/Warehouse and Office, if any [One (1) Photocopy] 8. Owner/Authorized Representative of Taxpayer 9. Contract of Lease (Storage Facilities/Warehouse and Office) if applicable [One (1) Photocopy] 9. Owner/Authorized Representative of Taxpayer 10. FDA Product Certificate of Registration [One (1) Photocopy] 10. Food and Drug Administration CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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 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, LT-Excise 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 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 4 days, 1 hour and 48 minutes 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: EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD) Classification: Complex Type of Transaction: 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 Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Manufacturer's Bond [One (1) Original Copy] 4. Insurance Company accredited by the Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) photocopies] 5. License Civil Engineer/Architect 6. Process Flow Chart [One (1) Photocopy] 6. Owner/Authorized Representative of Taxpayer 7. Tank Calibration Certificate [One (1) Photocopy] 7. Industrial Technology Development Institute 8. Location Map of Storage [One (1) Photocopy] Facilities/Warehouse and Office, if any [One (1) Photocopy] 8. Owner/Authorized Representative of Taxpayer 9. Contract of Lease (Storage Facilities/Warehouse and Office) if applicable [One (1) Photocopy] 9. Owner/Authorized Representative of Taxpayer 10. FDA Product Certificate of Registration [One (1) Photocopy] 10. Food and Drug Administration CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Alcohol products, Non-Essential and Sweetened Beverages at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 Endorse the 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 3 days Revenue Officer (ELTFOD) 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 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 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, LT-Excise 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 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 6 days, 1 hour and 48 minutes 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. cDHAES 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 Storage of Alcohol (Depot) [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual [One (1) Photocopy] Registration Fee (BIR Form 0605) 3. BIR District where the taxpayer is registered 4. Surety Bond [One (1) Original Copy] 4. Insurance Company accredited by the Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) Photocopies] 5. License Civil Engineer/Architect 6. Tank Calibration Certificate [One (1) Photocopy] 6. Industrial Technology Development Institute CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Storage of Alcohol (Depot) at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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 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, LT-Excise 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 Assistant Commissioner if found in order and affix initial on routing slip None 1 minute Head Revenue Executive Assistant , LT-Excise Group 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 4 days, 1 hour and 48 minutes 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 Storage of Alcohol (Depot) [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturers Profile [One (1) Original Copy] 2. Officer of the Day from Excise LT Regulatory Division (ELTRD) 3. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 3. BIR District where the taxpayer is registered 4. Surety Bond [One (1) Original Copy] 4. Insurance Company accredited by the Insurance Commission 5. Plat and Plan of Manufacturing Plant [Three (3) One (1) Photocopies] 5. License Civil Engineer/Architect 6. Tank Calibration Certificate [One (1) Photocopy] 6. Industrial Technology Development Institute CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Storage of Alcohol (Depot) at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 3 days Revenue Officer (ELTFOD) 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 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 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, LT-Excise 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 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 None 1.20 Transmit back the Registry Number None 1 minute General Service Division None 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 Revenue Officer ELTRD TOTAL: None 6 days, 1 hour and 48 minutes 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. ASEcHI 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 Authority to Release Imported Goods from PNSW System [One (1) Original Copy] 1. Philippine National Single Window (PNSW) thru nsw.gov.ph 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 Declaration/Single Administrative Document [One (1) Photocopy] 5. Bureau of Customs 6. Commercial Label [One (1) Photocopy] 6. Importer 7. Sworn Statement [One (1) Photocopy] 7. Supplier 8. Certificate of Analysis and/or Material Specification Data Sheet (Alcohol Product in Bulk) [One (1) Photocopy] 8. Importer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Authority To Release Imported Goods (ATRIG) on Alcohol Products at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen duly notarized application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers and check if the importer is registered with the BIR with appropriate Permit to Import P30 Loose Documentary Stamps (2pcs @ P15 each) 10 minutes Revenue Officer (Officer of the Day) 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) 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 1.5 Evaluate the submitted documentary requirements to determine 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 10 minutes Revenue Officer ELTRD None 1.6 Compute The Excise Tax Due, if applicable None 10 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 recommendation 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 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 Assistant Division Chief ELTRD 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 Division Chief ELTRD None 1.16 Thru PNSW, process the ATRIG application (Authorize 2) None 1 minute Division Chief ELTRD 2. Print ATRIG in the PNSW System None None None TOTAL: PHP30 1 hour and 4 minutes 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: 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 Non-essential products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Duly Notarized Application Form Authority to Release Imported Goods (ATRIG) on Non-Essential Products from the PNSW System [One (1) Original Copy] 1. Philippine National Single Window (PNSW) thru nsw.gov.ph 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. Supplier 5. Import Entry and Internal Revenue Declaration/Single Administrative Document [One (1) Photocopy] 5. Broker/Bureau of Customs 6. Picture of the product to be import [One (1) Photocopy] 6. Importer 7. Summary of Duties and Taxes Notarized [One (1) original copy] 7. Supplier CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application of Authority To Release Imported Goods (ATRIG) on Non-Essential Products at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen duly notarized application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers and check if the importer is registered with the BIR with appropriate Permit to Import P30 Loose Documentary Stamps (2pcs @ P15 each) 10 minutes Revenue Officer (Officer of the Day) 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) 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 1.5 Evaluate the submitted documentary requirements to determine whether or not the application requires any of the following: d. Conduct ocular inspection e. Referral to laboratory unit f. Referral to Law & Legislative Division None 5 minutes Revenue Officer ELTRD 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 recommendation 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 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 Assistant Division Chief ELTRD None 1.13 Thru PNSW process the ATRIG application (Authorize 1) None 5 minutes 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 Division Chief ELTRD None 1.16 Thru PNSW, process the ATRIG application (Authorize 2) None 5 minutes Division Chief ELTRD 2. Print ATRIG in the PNSW System None None None TOTAL: PHP30 1 hour and 2 minutes 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. ITAaHc 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 Authority to Release Imported Goods (ATRIG) on Sweetened Beverages [One (1) Original Copy] 1. Excise LT Regulatory Division (ELTRD) 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. Supplier 5. Import Entry and Internal Revenue Declaration/Single Administrative Document [One (1) Photocopy] 5. Bureau of Customs 6. Commercial Label [One (1) Photocopy] 6. Importer 7. Product Registration Certificate [One (1) Photocopy] 8. Food and Drug Administration (FDA) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Issuance and Processing of Authority to Release Imported Goods (ATRIG) on Sweetened Beverages at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers and check if the importer is registered with the BIR with appropriate Permit to Import. P30 Loose Documentary Stamps (2pcs @ P15 each) 10 minutes Revenue Officer (Officer of the Day) 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) 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 1.5 Evaluate the submitted documentary requirements to determine 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 10 minutes Revenue Officer ELTRD None 1.6 Compute The Excise Tax Due, if applicable None 10 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 ATRIG application and supporting documents based on the recommendation of Revenue Officer. None 5 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 Section Chief ELTRD None 1.10 Review ATRIG application and supporting documents None 5 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 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 Revenue Officer ELTRD None 1.14 Manually signed transmittal of ATRIG which requires the affixture of initials None 15 minutes Division Chief, Head Revenue Executive Assistant and Assistant Commissioner ELTRD TOTAL: PHP30 1 hour and 14 minutes 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: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: Taxpayers producing and importing Alcohol and Sweetened Beverage Products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Letter Request for Registration of Product Brands [One (1) Original Copy] 1. Manufacturer/Importer of Alcohol Products/Sweetened Beverages 2. Commercial Label [Three (3) copies of Original Samples] 2. Manufacturer/Importer of Alcohol 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] 5. Food and Drug Administration CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Registration of Product Brands at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by manufacturer/importer of alcohol products and sweetened beverages None 10 minutes Revenue Officer (Officer of the Day) 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 Evaluate the submitted documentary requirements to determine the required information to the following: None 10 minutes Revenue Officer ELTRD None 1.5.1 Manufacturer/Importer of alcohol products/sweetened beverages None None 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 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 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. None 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 None i. Phrase "EXPORTED FROM THE PHILIPPINES" None - Applicable to locally produced sweetened beverage None 1.6 Endorse the same to Section chief if found in order and affix initial on routing slip None 1 minute 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 recommendation of Revenue Officer. None 10 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 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 initial on routing slip None 1 minute Division Chief ELTRD 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 1.13 Approve and signs Permit for release to taxpayers None 2 days HREA/ACIR LTS 1.14 Transmit back Permit None 3 minutes HREA/ACIR LTS 1.15 Release Permit to Taxpayer None 3 minutes Revenue Officer ELTRD 2. Receive permit None None None TOTAL: None 2 days and 58 minutes 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 Stamps & Labels (BIR Form 2620) [Five (5) Original copies] 1. Excise LT Regulatory Division (ELTRD) (ELTRD) 2. Import Entry and Internal Revenue Declaration/Single Administrative Document with Finding [One (1) Photocopy] 2. Broker/Bureau of Customs 3. Proof of Payment [One (1) Photocopy] 3. Bank 4. Copy of Approved ATRIG with computation [One (1) Photocopy] 4. Philippine National Single Window (PNSW) 5. Commercial Invoice (1) Photocopy] 5. Supplier 6. Packing List [One (1) Photocopy] 6. Supplier 7. Bill of lading [One (1) Photocopy] 7. Importer Shipping/Airlines Company CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application for Internal Revenue Strip Stamps and Labels for Alcohol Products at Alcohol, Non-Essential and Sweetened Beverage Section (ANESBS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 Section Chief ELTRD None 1.5 Evaluate, verify and prepare requisition None 10 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 the requisition and supporting documents based on the recommendation of Revenue Officer None 5 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 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: 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. CAIHTE Office or Division: EXCISE LARGE TAXPAYERS REGULATORY DIVISION (ELTRD) Classification: Complex Type of Transaction: 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 Manufacturer of Tobacco Products [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturer'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 & By-Laws [One (1) Photocopy] 4. SEC 5. Business Permit [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 6. BIR Revenue District Office where the taxpayer is registered 7. Latest Income Tax Return [One (1) Photocopy] 7. Owner of the company 8. Manufacturer'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. Manufacturing Plant [Three (3) Blueprints] 10. Google 11. Location/Vicinity Map of the manufacturing plant [One (1) Photocopy] 11. Owner 12. Process Flow Chart [One (1) Photocopy] 12. Owner 13. Lease Contract or Proof of Ownership of the warehouse [One (1) Photocopy] 13. Owner 14. Photographic image of the warehouse [One (1) Photocopy] 14. Owner CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Tobacco Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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 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, LT-Excise 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 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 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 ELTRD TOTAL: None 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: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Complex Type of Transaction: 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 Manufacturer of Tobacco Products. [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Manufacturer'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 & By-Laws [One (1) Photocopy] 4. SEC 5. Business Permit. [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 6. BIR Revenue District Office where the taxpayer is registered 7. Latest Income Tax Return [One (1) Photocopy] 7. Owner of the company 8. Manufacturer'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. Manufacturing Plant/Facility [Three (3) copies of Blue Print] 10. Google 11. Location/Vicinity Map of the manufacturing plant [One (1) Photocopy] 11. Owner 12. Process Flow Chart [One (1) Photocopy] 12. Owner 13. Lease Contract or Proof of Ownership of the warehouse [One (1) Photocopy] 13. Owner 14. Photographic image of the warehouse [One (1) Photocopy] 14. Owner CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Tobacco Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 Endorse application to ELTFOD for the Conduct ocular of inspection of said manufacturing plant and Storage Facilities/ Warehouse None Within the scheduled ocular inspection date as set by the Taxpayer 3 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, Permit, Manufacturers Bond and supporting documents based on the recommendation 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 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, LT-Excise 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 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 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer LTS TOTAL: 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. DETACa Office or Division: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Complex Type of Transaction: G2B Government to Business, G2C Government to Citizen Who may avail: Taxpayers desiring to operate as Importer of Tobacco/Mineral Products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Importer of Tobacco Products [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 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 & By-Laws [One (1) Photocopy] 4. SEC 5. Business Permit [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 6. BIR Revenue District Office where the taxpayer is registered 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. 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Importer of Tobacco/Mineral Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 Revenue Officer (from 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, Permit, Manufacturers Bond and supporting documents based on the recommendation 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 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, LT-Excise 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 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 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: 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: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Complex Type of Transaction: G2B Government to Business, G2C Government to Citizen Who may avail: Taxpayers desiring to operate as Importer of Tobacco/Mineral Products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Importer of Tobacco/Mineral Products [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 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 & By-Laws. [One (1) Photocopy] 4. SEC 5. Business Permit. [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) 6. BIR Revenue District Office where the taxpayer is registered 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. 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Importer of Tobacco/Mineral Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 3 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, Permit, Manufacturers Bond and supporting documents based on the recommendation 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 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, LT-Excise 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 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 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 ELTRD TOTAL: None 6 days, 1 hour and 46 minutes 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: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Complex Type of Transaction: G2B Government to Business, G2C Government to Citizen Who may avail: Taxpayers desiring to operate as Manufacturer of Mineral Products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Manufacturer of Mineral Products [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 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 & By-Laws [One (1) Photocopy] 4. SEC 5. Business Permit [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 6. BIR Revenue District Office where the taxpayer is registered 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 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Mineral Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 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 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 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, LT-Excise 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 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 2. Receive permit 2. Release Permit to Taxpayer None 2 minutes Revenue Officer ELTRD TOTAL: None 4 days, 1 hour and 46 minutes 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. ETHIDa Office or Division: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Complex Type of Transaction: G2B Government to Business, G2C Government to Citizen Who may avail: Taxpayers desiring to operate as Manufacturer of Mineral Products CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Application for Permit to Operate as Manufacturer of Mineral Products [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 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 & By-Laws [One (1) Photocopy] 4. SEC 5. Business Permit [One (1) Photocopy] 5. Local Municipality where the taxpayer is located 6. BIR Certificate of Registration with Latest Annual Registration Fee (BIR Form 0605) [One (1) Photocopy] 6. BIR Revenue District Office where the taxpayer is registered 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 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] 16. Owner CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate as Manufacturer of Mineral Products at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayers None 10 minutes Revenue Officer (Officer of the Day) 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 min. 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 2 days Revenue Officer (ELTFOD) Revenue Officer (from 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, Permit, Manufacturers Bond and supporting documents based on the recommendation 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 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, LT-Excise 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 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 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 ELTRD TOTAL: None 5 days, 1 hour and 46 minutes 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: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business Who may avail: 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 Materials, Mechanical Contrivances for Tobacco Manufacturers [One (1) Original] To be supplied by the taxpayer. 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Import Raw Materials, Mechanical Contrivances for Tobacco Manufacturers at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes Revenue Officer (Officer of the Day) 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 routing slip 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 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 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 Assistant Division Chief ELTRD 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 Revenue Officer ELTRD TOTAL: None 1 hour and 43 minutes 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. cSEDTC Office or Division: Excise Large Taxpayers Regulatory Division (ELTRD) Classification: Simple Type of Transaction: 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 brand name of cigarettes by Manufacturer/importer [One (1) Original Copy] 1. Owner/Authorized Representative of Taxpayer 2. Duly Notarized Sworn Declaration of the manufacturer/importer for each brand of cigarette [One (1) photocopy each] 2. Owner/Authorized Representative of Taxpayer 3. Government Health Warnings (GHW) Checklist [Twelve (12) Templates, Three (3) Copies each] 3. Department of Health (DOH) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by manufacturer/ importer None 10 minutes Revenue Officer (Officer of the Day) ELTRD None 1.1 Receive application if the documents are complete None 10 minutes 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 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 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 minutes Assistant Division Chief ELTRD None 1.10 Review Revenue Officers Report, Permit, Manufacturers'/ Importer's supporting documents None 15 minutes Division Chief ELTRD None 1.11 Endorse the same to Head Revenue Executive Assistant, LT-Excise Group if found in order and affix initial on routing slip and each page of the 12 GHW templates None 10 minutes Division Chief ELTRD None 1.12 Review Revenue Officers Report, Permit, Manufacturer's/ Importers supporting document's None 1 day 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 Assistant Commissioner LTS 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 TOTAL: None 2 days, 1 hour, 52 minutes 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: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: 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 Authority to Release Imported Goods (ATRIG) on Tobacco/Mineral Products and Wheat affixed with 2 pcs. Documentary Stamps [One (1) Original Copy] 1. Philippine National Single Window (PNSW) thru nsw.gov.ph 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 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Via PNSW system, Taxpayer/ Importer electronically files an application for Authority to Release Imported Goods (ATRIG) on Tobacco/ Mineral Products and Wheat (e-application) for ATRIG for excise tax purposes at Tobacco, Minerals, Mining and Power Section (TMMPS), ELTRD 1. Pre-screen the application and the supporting documents to determine if the taxpayer if eregistered importer and with permit to import and the basic documentary requirements are complete; P30 Documentary Stamp (2 pcs. @ P15 each) 10 minutes Processing Officer (RO) ELTRD None 1.1 Record/encode in database. Assign Document Locator No. (DLN) Office Control No. (OCN) prepare a routing slip to be attached to the application; None 5 minutes Receiving Officer 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 Receiving officer/Section Chief ELTRD 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 inspection b. resolution of technical/factual issue (for referral to the laboratory unit) c. resolution of legal issues (for referral to the Law and legislative Div.) None 15 minutes Processing officer (RO) ELTRD None 1.5 Compute the Excise Tax due if applicable None 5 minutes Processing Officer (RO) ELTRD None 1.6 Thru the PNSW system, prepare "Computation 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 supporting documents None 5 minutes Processing Officer (RO) ELTRD 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 (etransmission or e-ATRIG to the Bureau of Customs (BOC) (Authorize 1) None 2 minutes Assistant Division Chief ELTRD None 1.13 Endorses the dockets to the Division Chief for further review and final approval of e-ATRIG; None 2 minutes Asst. Division Chief ELTRD 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/authorize the transmission e-ATRIG to the BOC (authorize 2) None 2 minutes Division Chief ELTRD 2. Print ATRIG in the PNSW System None None None TOTAL: PHP30 1 hour and 20 minutes 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. SDAaTC Office or Division: Large Taxpayers Audit Divisions (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 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); Transferor/Transferee 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 Attorney; b. Secretary's Certificate or Board Resolution; or c. Certification from the Philippine Consulate or Hague Apostille Convention (if executed abroad) Transferor/Transferee Transferor/Transferee Philippine Consulate Stock Certificate (1 Certified True Copy) Issuing Corporation Proof of Acquisition Cost (1 certified true copy from the original of the previously issued eCAR/CAR, where applicable) Transferor Audited FS of the issuing corporation nearest the transaction date with independent appraisal report and computation of the book value/adjusted book value per share (1 photocopy) Transferor/Transferee Audited FS of Selling Corporation nearest the transaction date (1 photocopy) Transferor Price published in the newspaper on the transaction date or nearest to the transaction date if proprietary shares (1 photocopy showing the date of publication) sworn to by Transferor/Transferee; Transferor/Transferee 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) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the above stated documentary requirements, together with proof of payment of Certification Fee of P100 and P30 loose DST/eCAR (RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao) 1.1. Check completeness of submitted documents and accomplish checklist of documentary requirements (CDR) None 1 hour Revenue Officer Officer of the Day LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 1.2. Verify TIN of Taxpayer (TP) None 10 minutes Revenue Officer, Officer of the Day 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. 2.1. Receive complete documents from TP and release copy of CDR indicating the requirements that have been complied with by the TP. None 10 minutes Revenue Officer Officer of the Day LT Audit Division RLTAD 1,2,3, ELTAD 1,2, LTD Cebu, Davao If incomplete, return the documents and inform TP of the lacking documents. 10 minutes Revenue Officer Officer of the Day LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 2.2. Assign and issue MOA to RO for processing None 1 hour Support Staff LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 2.3. Compute the Tax Due/deficiency tax, if any, using the ONETT Computation Sheet (OCS) None 3 hours per docket RO Assigned LT Audit Division 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 4.1. 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 4.2. 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 None 4.3. Submit OCS to HREA/ACIR for approval None 1 day and 4 hours HREA/ACIR LT Audit Division 5. Receive the duplicate copy of the OCS 5.1. 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 RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao RO Assigned LT Audit Division None 5.2. Record in the ONETT/ARTA Logbook None 5 minutes ONETT Support Staff LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao 6. Receive Claim Slip 6.1. Issue Claim Slip (CS) to TP indicating therein the date of release of eCAR None 10 minutes ONETT Support Staff LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 6.2. Verify payment from Collection and Bank Reconciliation (CBR) in the ITS None 3 working days ITS-CBR ONETT Support Staff LT Audit Division RLTAD 1, 2, 3, ELTAD 1,2, LTD Cebu, Davao None 6.3. Encode the necessary details in the eCAR System P100.00/ eCAR (Certification fee) P30.00/eCAR (DST) 1 hour per eCAR ONETT Support Staff LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 6.4. Generate/Print the eCAR None 15 minutes per eCAR ONETT Support Staff None 6.5. Review eCAR None 10 minutes per eCAR LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 6.6. Review/Initial on the eCAR None 30 minutes per eCAR RO Assigned LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao None 6.7. Submit to the HREA/ACIR for final review/approval and signature on the eCAR None 2 working days CAS/ADC/DC LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao HREA/ACIR LT Audit Division 7. Claim eCAR 7. Release eCAR to TP upon presentation of Claim Slip (CS) None 10 minutes Releasing Officer LT Audit Division RLTAD 1, 2, 3, ELTAD 1, 2, LTD Cebu, Davao TOTAL: P100 Certification Fee and P30 DST/eCAR 7 days and 6 hours 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 0605 with payment details) (1 original copy) Authorized Agent Bank 3. Loose Documentary Stamps (2 pcs.) per Document Any BIR Office 4. Tax Returns corresponding to the requested certification (1 photocopy) Requesting Large Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Letter request for Certification of payments (Rm. 214A LTDPQAD) 1. Receive the letter request including the attachments from the taxpayer and forward it to the Division Chief. P100 Certification Fee 5 minutes Receiving Officer LTDPQAD No. of Tax Payments Processing Fee to be Paid 01-12 P100 13-24 P200 25-36 P300 37-48 P400 49-60 P500 None 1.1. Division Chief accepts, assigns the said request to the concerned Section and return it to the Receiving Officer. P30.00 Loose Documentary stamp (2 pcs. @ P15 each) 5 minutes Division Chief LTDPQAD None 1.2. Receiving Officer accepts and record the letter request in the logbook and forward to the concerned Section for processing. None 5 minutes Receiving Officer LTDPQAD None 1.3. Section Chief accepts and assigns the letter request to the Revenue Officer in charge for processing. None 5 minutes Section Chief LTDPQAD None 1.4. Revenue Officer accepts and process the said request. Verify if the said payments were uploaded in the ITS/CBR/ TAS None 5 minutes per payment Revenue Officer LTDPQAD 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 to the Division Chief for signature. None 5 minutes Assistant Chief LTDPQAD 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 documentary 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 Payments Processing Fee to be Paid 1 hour and 15 minutes 01-12 P100 13-24 P200 25-36 P300 37-48 P400 49-60 P500 +PHP 130 Note: May require additional data if payment is not yet uploaded in the ITS/CBR/TAS 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. acEHCD Office or Division: LT Document Processing and Quality Assurance Division (LTDPQAD) Classification: Simple Type of Transaction: G2B Government to Business 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 the Company stating the purpose of request (1 copy) Requesting Party 2. Photocopy of Documents requested to be certified (1 copy) Requesting Party 3. Authorization Letter with valid ID of authorized representative (1 original copy) Requesting Party 4. Proof of payment of Certification Fee (1 photocopy) Authorized Agent Bank CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File request letter (Rm. 214A LTDPQAD) 1. Accept the letter and the document that needs to be certified and forward to the Office of the Division for assignment P100 Certification fee per document P30.00 Loose Documentary stamp (2 pcs. @ P15 each) 15 minutes Receiving Staff LTDPQAD None 1.1. Verify the authenticity of the documents (depends on the availability of EFPS and retrieval of manually filed attachments requested) 2 hours 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 Receiving 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 Section Chief LTDPQAD None 1.7. Signed certified true copy None 1 hour Division Chief LTDPQAD None 1.8. Affix documentary stamp None 30 minutes 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 None 5 minutes LTDPQAD Total P130 5 hours 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: LT AUDIT DIVISIONS Classification: COMPLEX Type of Transaction: G2B Government to Business Entity Who may avail: 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 (or by his heirs) or the employer for the exemption of separation benefits from income tax and withholding tax (1 original copy) EMPLOYER - Death Death Certificate (1 certified true copy from the original); PHILIPPINE STATISTICS AUTHORITY/Local Civil Registrar - Sickness/Physical Disability EMPLOYER/PHYSICIAN A. Sworn affidavits to be executed by 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 official/employee or medical certificate confirming the physical disability of the official/employee (1 original copy or 1 certified true copy from the original) INSTALLATION OF LABOR-SAVING DEVICES/REDUNDANCY/ RETRENCHMENT OF EMPLOYEE CLOSURE/CESSATION OF OPERATION 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); EMPLOYER/DOLE CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Checklist of Documentary Requirements (CDR) together with the required documents (LT Audit Division having jurisdiction of the Taxpayer) 1.1. Receive the application and check completeness of supporting documents and sign the CDR None 30 minutes Officer of the Day LT Audit Division None 1.2. Assignment and preparation of Reference Slip to Revenue Officer (BIR form 2509) None 30 minutes RECEIVING Administrative Staff LT Audit Division None 1.3. Validate all the submitted Documents of Taxpayer and prepare report None 5 days/for complete requirements Revenue officer LT Audit Division None 1.4. Review of report by CAS and initial of ADC & DC None 6 hours CAS, ADC & DC LT Audit Division None 1.5. For final review and approval by HREA and ACIR None 1 day HREA & ACIR of LTS 2. Receive signed Certificate of Tax Exemption 2. Issuance of Certificate of Tax Exemption from Income Tax and from the Withholding Tax None 30 minutes Releasing Officer LT Audit Division Total 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. SDHTEC 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 concerned LT Office) (1 original) Requesting Party CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter-request (request should pertain to its own data only) (LT Audit Division having jurisdiction of the Taxpayer) 1.1. Receive the letter and make a referral slip assigning the case to Revenue Officer. None 4 hours Receiving Clerk LT Audit Division None 1.2. Obtain the required information from the Division's records. None 2 Days Revenue Officer LT Audit Division None 1.3. Prepare Certificate for signature of the Division Chief. None 4 hours Division Chief LT Audit Division TOTAL None 3 Days 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 Transaction: G2B Government to Business Entity Who may avail: TAXPAYERS UNDER LTS CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Letter informing the Division of 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). File "Application for Inventory/Assets Destruction/Disposal" (Annex A of RMO 21-2020) Requesting Party 2. Affidavit stating therein the nature of goods to be destroyed and amount/s thereof (1 original copy) Attach "Sworn Declaration of Goods/Assets as Waste or Obsolete" (Annex D of RMO 21-2020) Requesting Party 3. Hard and soft copy of detailed inventory listing subject of the destruction showing the actual cost/s thereof (1 original copy) List of Goods/Assets for Destruction/Disposal (Annex E/E-1 of RMO 21-2020) Requesting Party 4. An abstract of Journal Entries to record the destruction in its books (1 original copy) Requesting Party 5. Audited Financial Statements (1 photocopy) LTDPQAD 6. Inventory list (1 original copy or 1 certified true copy from the original) LTDPQAD 7. After the scheduled destruction, submit Sworn Declaration of Asset Disposal (Annex F of RMO 21-2020) executed by the President/CFO, or any authorized representative; Requesting Party 8. Submit photos of the assets BEFORE, DURING and AFTER the destruction/disposal (RMO 21-2020) Requesting Party CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer files the application for destruction with complete documents at least seven (7) days before proposed schedule/date of activity with the Officer of the Day (LT Audit Division having jurisdiction of the Taxpayer) 1. Officer of the Day (OD) checks completeness of documentary requirements and forwards the same to 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. None 30 minutes Admin Assistant/officer of the day LT Audit Division None 1.1. Prepare the Memorandum of Assignment for officially referring the same to RO/GS for processing. None 15 minutes Receiving Staff/Assigning Staff LT Audit Division None 1.2. RO evaluates the documentation, valuation of the inventory at actual cost; schedule the date/s of destruction (depending on the amount and number of goods to be destroyed) None 30 minutes Revenue Officer/Group Supervisor (RO/GS) LT Audit Division None 1.3. RO/GS conducts actual inventory count, and witnesses the complete destruction of goods applied to be destroyed None 14 days RO/GS LT Audit Division None 1.4. RO prepares the report of destruction and the Certificate of Destruction for signature of the Assistant Commissioner None 3 days RO/GS LT Audit Division None 1.5. Review and evaluation of report None 3 hours SC/ADC/DC LT Audit Division None 1.6. Docket is recorded in the Office logbook and released to the Office of the Head Revenue Executive Assistant (HREA) None 30 minutes Releasing Staff LT Audit Division None 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. None 1 day HREA LTS None 1.8. Docket is recorded in the Office logbook and released to the Office of the Head Revenue Executive Assistant (HREA) ACIR LTS None 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. None 1 day Receiving Staff LT Audit Division 2. Taxpayer receives the Certificate of Destruction or Letter of Denial 2. Certificate is released to Taxpayer, after signing the duplicate of the Certificate and the Office logbook None 30 minutes Releasing Staff LT Audit Division TOTAL 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. AScHCD 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 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) Requesting large taxpayer 2. Latest Secretary's Certificate (1 original copy or 1 certified true copy from the original); Requesting large taxpayer 3. Photocopy of valid government-issued 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); Requesting large taxpayer 4. Authorization letter of the claimant (1 original copy); Requesting large taxpayer 5. Printout of eFPS payment form 0605 and its payment details (with tax type MC, ATC: MC200), (1 print-out copy) Requesting large taxpayer 6. Loose documentary stamps (2 pcs.) General Services Division (GSD) 7. Certificate of Registration (Form 2303) (1 photocopy) Requesting large taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit request letter together with required documents (Rm. 208, LTCED) 1. Check the veracity of the information supplied and the completeness of the prescribed documentary requirements: a. Official Request Letter (in company's letterhead) and signed by any responsible and ranking officer of the entity whose authority to act as such is contained in a b. Board Resolution, as shown by a Secretary's Certificate of the minutes/contents of the said Board Resolution; c. Photocopy of any government-issued ID of the company's authorized signatory and authorized claimant with three (3) specimen signatures each photocopy; d. Authorization letter of the claimant; e. Printout of eFPS payment form 0605 and its payment details (with tax type MC, ATC: MC200), 100.00; f. Two (2) pieces loose documentary stamps; g. Photocopy of the Certificate of Registration (Form 2303) P100.00 Certification Fee P30 Loose Documentary Stamp (2 pcs. @ P15.00 each) 3 hours and 30 minutes Revenue Officer (Receiving) LTCED None 1.1. Prepare Certification on Outstanding Tax Liability/ies (COTL) for review and initial of the sections chief and assistant division chief 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 1.2. Forward the COTL to the Processor (Revenue Officer) None 15 minutes Processor (Revenue Officer) LTCED None 1.3. Encode and print Delinquency Verification Certificate None 35 minutes Processor (Revenue Officer) LTCED None 1.4. Forward the DVC to the Assistant Division Chief None 15 minutes Processor (Revenue Officer) LTCED None 1.5. Review and initial the DVC None 35 minutes Assistant Division LTCED None 1.6. Forward the DVC to the Division Chief None 15 minutes Assistant Division LTCED None 1.7. Review and sign/approve the DVC None 40 minutes Division Chief LTCED None 1.8. Forward the signed/approved DVC to the Officer of the Day (Revenue Officer) None 15 minutes Division Chief LTCED None 1.9. The Revenue Officer to affix documentary stamp and imprint dry seal. None 25 minutes Officer-of-the-Day (Revenue Officer) LTCED None 1.10. Forward to the Revenue Officer (Releasing) None 15 minutes Officer-of-the-Day (Revenue Officer) LTCED 2. Check and receive the DVC 2. Release the Delinquency Verification Certificate (DVC) to the taxpayer-applicant. None 30 minutes Releasing Officer (Releasing) LTCED TOTAL PHP130 1 day 39. Processing of Tax Clearance for Large Taxpayers (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: LT Assistance Division (LTAD)/Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: G2B Government to Business 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.) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Get number from the queuing system. 1. None Certification Fee P100.00 DST P30.00 Taxpayer 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 non-individual or a person other than the individual taxpayer/ applicant) 3 minutes Registration Officer LTAD/ELTRD 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/ LTCED/ 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 Registration Section Chief/Asst. Chief/Division Chief LTAD/ELTRD 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 (HREA)/Assistant Commissioner (ACIR) Large Taxpayers Service (LTS) 2.9. Receive and forward the Tax Clearance to the Releasing/ Registration Officer 2 minutes Receiving Clerk LTAD/ELTRD 2.10. Affix the documentary stamp tax and imprint 5 minutes Registration Officer LTAD/ELTRD 2. Receive Tax Clearance 2. Release the Tax Clearance or Letter of Denial to the taxpayer/applicant or his authorized person 5 minutes Registration Officer LTAD/ELTRD TOTAL PHP130 6 hours and 10 minutes 40. Processing of Request for Tax Debit Memo (TDM) Taxpayer's request to issue Tax debit memo for tax payment. AcICHD Office or Division: LTCED Collection Monitoring Section Classification: Simple Type of Transaction: G2B Government to Business 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 (TDM) (1 original copy) Requesting Taxpayer 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) Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the complete requirements for the application for TCC Utilization at LTCED 1. Accept and review the completeness of the requirements None 5 minutes Revenue Officer (Receiving Officer) LTCED None 1.1. Validate TCC in ITS-CDF for its available/unused balance None 15 minutes Section Chief of CMS LTCED None 1.2. Process/Issue certificate of Outstanding Tax Liability/ies (COTL) by LTCED None 1 hour Revenue Officer LTCED None 1.3. Request for recommended TDM amount from LT-Audit Offices. a. Prepare reference slip to concerned Audit Offices 15 minutes Section Chief of 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 None 1.4. Forward the signed reference slip to concerned LT Audit Offices None 5 minutes Revenue Officer LTCED None 1.5. Review and issue recommended TDM amount None 1 day Chief, LT Audit Offices LTCED None 1.6. Receive recommended TDM amount from LT-Audit Offices Note: With dependency on the recommendation issued by LT-Audit Offices None 5 minutes Revenue Officer LTCED None 1.7. Forward to the Section Chief, CMS None 5 minutes Revenue Officer LTCED None 1.8. Review and forward to the processor None 5 minutes Section Chief, CMS LTCED None 1.9. Encode the necessary TCC utilization details in the ITS-TCRS and generate/print the TDM. None 20 minutes Revenue Officer (TDM Processor) LTCED None 1.10. Forward the generated TDM to the Section Chief None 5 minutes Revenue Officer (TDM Processor) LTCED None 1.11. Review and Initial TDM None 5 hours and 25 minutes Section Chief, CMS/Asst. Div. Chief/Div. Chief/HREA Regular/Excise LTS None 1.12. Approve/Sign None 1 day Assistant Commissioner LTS 2. Receive approved/signed TDM 2. Release of approved/signed TDM None 5 minutes Revenue Officer (Releasing) LTCED TOTAL None 3 days 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: Excise LT Regulatory Division (ELTRD) Classification: Complex Type of Transaction: 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 Importer/Dealer/Trader/Manufacturer of Petroleum/Automobile Products Permit to Operate (1 original copy) To be supplied by the taxpayer. Letter Attention to: Ms. Rosario O. Puno Chief, Excise LT Regulatory Division (ELTRD) 2. BIR Certificate of Registration (1 photocopy) At the local RDO with latest registration fee BIR-Form 0605. 3. Three (3) Photocopies of Plat and Plan of Manufacturing/Storage Facilities, warehouses, etc. Owner of the facility. If Manufacturer, with Blueprint. 4. Manufacturer's/Importer's Surety Bond (initial bond: P100,000.00) Section 160 of NIRC (1 original copy) Any Insurance Company accredited by the Insurance Commission. 5. Contract of Lease/Agreement, if applicable (1 photocopy) Lessor and Lessee. 6. SEC Registration (latest)/Articles of Incorporation & By-Laws (1 photocopy) At Security and Exchange Commission. 7. Latest Income Tax Return (1 photocopy) To be supplied by the taxpayer. 8. Mayor's Permit (1 photocopy) From the local Municipal Government. 9. In case of Individual, Certificate of registration from DTI (1 photocopy) At the Department of Trade and Industry. 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/Assembly Plant of the Importer's or Dealer's Warehouse (1 photocopy) To be supplied by the taxpayer. 14. In the case of Dealer, Dealership Agreement Between Manufacturer/Assembler or Importer and Dealer (1 photocopy) From the Importer and Dealer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 10 minutes Revenue Officer (Officer of the Day) 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 routing slip 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. Endorse application to the assigned Officer Note: Conduct of ocular inspection will be done by ELTFOD None 2 minutes Within the scheduled ocular inspection date as set by the Taxpayer 3 days Section Chief ELTRD Revenue Officer ELTFOD 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. Endorse 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 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, LT-Excise 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 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/ Assessment 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 TOTAL None 4 days, 4 hours and 42 minutes 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. TAIaHE Office or Division: Excise LT Regulatory Division (ELTRD) Classification: Complex Type of Transaction: 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 Importer/Dealer/Trader/Manufacturer of Petroleum/Automobile Products Permit to Operate (1 original copy) To be supplied by the taxpayer. Letter Attention to: Ms. Rosario O. Puno Chief, Excise LT Regulatory Division (ELTRD) 2. BIR Certificate of Registration (1 photocopy) At the local RDO with latest registration fee BIR-Form 0605. 3. Plat and Plan of Manufacturing/Storage Facilities, warehouses, etc. (3 photocopies) Owner of the facility. If Manufacturer, with Blueprint. 4. Manufacturer's/Importer's Surety Bond (initial bond: P100,000.00) Section 160 of NIRC (1 original copy) Any Insurance Company accredited by the Insurance Commission. 5. Contract of Lease/Agreement, if applicable (1 photocopy) Lessor and Lessee. 6. SEC Registration (latest)/Articles of Incorporation & By-Laws (1 photocopy) At Security and Exchange Commission. 7. Latest Income Tax Return (1 photocopy) To be supplied by the taxpayer. 8. Mayor's Permit (1 photocopy) From the local Municipal Government. 9. In case of Individual, Certificate of registration from DTI (1 photocopy) At the Department of Trade and Industry. 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 photocopy) To be supplied by the taxpayer. 13. Location Map of the Production/Assembly Plant of the Importer's or Dealer's Warehouse (1 photocopy) To be supplied by the taxpayer. 14. In the case of Dealer, Dealership Agreement Between Manufacturer/Assembler or Importer and Dealer (1 photocopy) From the Importer and Dealer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 10 minutes Revenue Officer (Officer of the Day) 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 routing slip 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. Endorse application to the assigned Officer Note: Conduct of ocular inspection will be done by ELTFOD None 2 minutes Within the scheduled ocular inspection date as set by the Taxpayer - 5 days Section Chief ELTRD Revenue Officer ELTFOD 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. Endorse 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 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, LT-Excise 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 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/ Assessment 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 TOTAL None 6 days, 4 hours and 42 minutes 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: Excise LT Regulatory Division (ELTRD) Classification: Complex Type of Transaction: 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 (1 original copy) To be supplied by the taxpayer. 2. BIR Issued Original Permit with Latest Renewal (1 photocopy) To be supplied by the taxpayer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Request for Renewal of Permit at ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes Revenue Officer (Officer of the Day) 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 routing slip. 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. 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 Division and affix initial on routing slip None 1 minute Section Chief ELTRD 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 minutes Assistant Division Chief ELTRD None 1.12. Review Revenue Officer's Report and Permit and supporting documents None 15 minutes Division Chief ELTRD None 1.13. Endorse to Head Revenue Executive Assistant, LT-Excise 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 None 1.16. Review Revenue Officer's Report and permit and supporting documents and Approve Permit None 1 hour Assistant Commissioner LTS None 1.17. Transmit back the approved Permit None 1 minute Assistant Commissioner LTS None 1.18. 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 Revenue Officer ELTRD TOTAL None 5 days, 2 hours and 36 minutes 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 Biofuel Blended Gasoline prior to blending operations for uniform reporting requirements and effective monitoring purposes. Office or Division: Excise LT Regulatory Division (ELTRD) Classification: Simple Type of Transaction: 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 Facility/Additional Storage Tanks/Blend Biofuel Blended Diesel/Blend Biofuel Blended Gasoline (1 original copy) To be supplied by the taxpayer. 2. Layout of the Facility (3 photocopies) To be supplied by the taxpayer. 3. Lease Contract or Proof of Ownership (1 photocopy) Lessor and Lessee 4. Calibration Certificate & Tables of Each Tank (1 photocopy) Owner of the Facility 5. Pictures of Storage Tanks (1 photocopy) To be supplied by the taxpayer. 6. For Additional Storage Tanks, with Old Permit. (1 photocopy) To be supplied by the taxpayer. 7. For Biofuel Blended Diesel, with Process Flow in Blending Ethanol with MOGAS. (1 photocopy) To be supplied by the taxpayer. 8. For Biofuel Blended Gasoline, with Process Flow in Blending Ethanol with B2. (1 photocopy) To be supplied by the taxpayer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File application Permit to Operate Storage Facility/Additional Storage Tanks/Blend Biofuel Blended Diesel/Blend Biofuel Blended Gasoline at ELTRD 1. Pre-screen application and supporting documents to determine the completeness of documentary requirements submitted by taxpayer None 10 minutes Revenue Officer (Officer of the Day) ELTRD None 1.1. Receive application with complete attached documents. 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 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 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 Assistant Division Chief ELTRD None 1.10. Endorse the same to Division Chief and affix initial on routing slip None 1 minute Assistant Division Chief ELTRD 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, LT-Excise 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 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 1 day 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 Revenue Officer ELTRD TOTAL None 2 days, 1 hour and 46 minutes 45. Processing of Request for Analysis of BIR Accountable Forms BIR accountable forms are analyzed to determine authenticity. cDHAES Office or Division: Excise LT Regulatory Division (ELTRD) Classification: Highly Technical Type of Transaction: 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, Excise LT Regulatory Division (ELTRD), G/F Room 102, BIR, NOB, Diliman, Quezon City) requesting for analysis of BIR accountable form/s (1 original copy) Taxpayer/Applicant 2. BIR accountable form/s for analysis (1 original copy or 1 certified true copy) Taxpayer/Applicant CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter to the Chief, ELTRD together with the specimen/s properly identified by the client Note: Maximum of 5,000 pieces of accountable forms per request 1. Check content of letter and verify specimen/s. None 5 minutes Revenue Chemist, Laboratory Section , Excise LT Regulatory Division (ELTRD) None 1.1. If found in order, receive letter together with specimen/s. None 3 minutes Revenue Chemist, Laboratory Section , Excise LT Regulatory Division (ELTRD) None 1.2. Duly identify the specimen/s, conduct analysis and generate report. None 19 working days Assigned Revenue Chemist/Chief, Laboratory Section , Excise LT 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) ; HREA-Excise 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 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: x x x" (SEC. 134, Tax Code of 1997, as amended). "x x x 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 x x x." (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: 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, Excise LT Regulatory Division (ELTRD), G/F Room 102, 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) Buyer-User of denatured alcohol 2. Process Flow (if SDA is to be used in a process) (1 photocopy) Buyer-User of denatured alcohol 3. Product Formulation (if SDA is used as solvent or raw material) (1 original copy) Buyer-User of denatured alcohol 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 properly identified by the client (indicate name of sample; company name; signature over printed name of client/representative) Alcohol distiller Supplier of denatured alcohol 6. Sample of denaturant/s properly identified by the client (indicate name of sample; company name; signature over printed name of client/representative) Buy-user CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter together with required documents and samples to the Chief, ELTRD. 1. Check content of letter and verify samples. None 5 minutes Revenue Chemist, Laboratory Section , Excise LT Regulatory Division (ELTRD) None 1.1. If found in order, receive letter together with required documents and samples. None 3 minutes Revenue Chemist, Laboratory Section , Excise LT Regulatory Division (ELTRD) None 1.2. Recommend approval/ disapproval of proposed formula. None 19 working days Assigned Revenue Chemist/Chief, Laboratory Section , Excise LT Regulatory Division None 1.3. Prepare and sign letter of approval/ disapproval. None Assigned Revenue Chemist/Chief, Laboratory Section, Excise LT Regulatory Division; Asst. Chief/Chief, Excise LT Regulatory Division (ELTRD); HREA-Excise Group/Asst. Commissioner, Large Taxpayers Service 2. Received approved/ disapproved formula 2. Release approved/disapproved formula. None Assigned Revenue Chemist, Laboratory Section , Excise LT Regulatory Division TOTAL: None 19 working days and 8 minutes 47. Processing of Request for Sampling and Analysis of Alcohol and Denaturants during Conduct of Denaturing of Alcohol "x x x 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) ASEcHI 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 original copy) Distiller-denaturer; buyer-user and/or dealer of 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit notice of denaturing schedule together with the sample of denaturant/s to the Chief, ELTRD. 1. Check content of letter and verify sample/s. None 5 minutes Revenue Chemist , Laboratory Section, None 1.1. If found in order, receive notice together with sample/s. None 3 minutes Revenue Chemist , Laboratory Section, Excise LT Regulatory Division (ELTRD) None 1.2. Receive Denaturing Order from Excise LT Regulatory Division (ELTRD). None 3 minutes 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. Assigned Revenue Chemist , Laboratory Section, Excise LT Regulatory Division TOTAL: None 1 day and 11 minutes Note: This service is considered Highly Technical because it involves technical knowledge of a Chemist. 48. Processing of Request to issue Permit to Export Taxpayer's request to issue Permit to Export. 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 businesses exporting excisable products out of the Philippines CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. BIR Form No. 1940 pursuant to RMO No. 38-2003 or Letter request by the taxpayer address to the Chief, ELTFOD (1 original copy) BIR Form No. 1940 may be downloaded from the BIR website; letter to be provided by the taxpayer 2. Purchase Order of the client abroad/Purchase Agreement/Contract to Sell (1 photocopy) To be provided by the taxpayer 3. Proforma Invoice with complete details of the products to be exported (1 photocopy) To be provided by the taxpayer 4. Proof of excise tax payment (include photocopy of ATRIG if imported) (1 photocopy) To be provided by the taxpayer 5. Latest Sworn Statement duly received by ELTRD (1 original copy) To be provided by the taxpayer. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit complete documents at ELTFOD 1. Accept documents from taxpayer. None 10 minutes Receiving Officer/Officer of the day ELTFOD None 1.1 Assign the application to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Review documents and prepare Permit to Export None 1 hour and 30 minutes Revenue Officer ELTFOD None 1.3. Forward Permit to Export to the Section Chief for preliminary review and for affixing of initial None 30 minutes Section Chief ELTFOD None 1.4 Forward Permit to export to the Assistant Division Chief for validation/ verification and for affixing of initial None 30 minutes Assistant Division Chief ELTFOD None 1.5 Forward Permit to Export to the Division Chief for final review and for signature None 30 minutes Division Chief ELTFOD None 1.6 Return Permit to Export and other documents to the Replenishment and Export Section for recording None 5 minutes Division Chief ELTFOD None 1.7 Record the signed Permit to export for release None 5 minutes Revenue Officer ELTFOD 2. Receive Permit 2. Release Permit to Export to the Taxpayer None 10 minutes Revenue Officer ELTFOD TOTAL None 3 hours and 40 minutes 49. Processing of Request to issue Product Replenishment Debit Memo (PRDM) Taxpayer's request to issue PRDM. ITAaHc Office or Division: Excise Large Taxpayers Field Operations Division (ELTFOD) Classification: Complex Type of Transaction: G2B Government to Business Who may avail: Taxpayers engaged in businesses exporting excisable products out of the Philippines CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Approved Export Permit and or Application for Export Permit duly received by ELTFOD (1 original copy) To be provided by the taxpayer 2. Computation of Excise Tax Due (1 photocopy) To be provided by the taxpayer 3. Specific date of Removal To be provided by the taxpayer 4. Taxpayer's Copy of source PRC (1 original copy) To be provided by the taxpayer, obtained from BIR-ELTFOD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit complete Requirements to ELTFOD 1. Accept documents from taxpayer. None 10 minutes Receiving Officer ELTFOD None 1.1 Assign the application to the corresponding Revenue Officer. None 10 minutes Section Chief Product Replenishment and Export Section (PRES) None 1.2 Review documents and Prepare Product Replenishment Debit Memo None 5 days Revenue Officer (PRES) None 1.3 Forward Product Replenishment Debit Memo to the Section Chief for initial review and for affixing of initial None 1 hour Section Chief (PRES) None 1.4 Forward Product Replenishment Debit Memo to the Assistant Division Chief for verification/ validation and for affixing of initial None 1 hour Assistant Division Chief ELTFOD None 1.5 Forward Product Replenishment Debit Memo to the Division Chief for final review and for signature None 1 hour Division Chief ELTFOD None 1.6 Return Product Replenishment Debit Memo and other documents to the Replenishment and Export Section for recording None 5 minutes Division Chief ELTFOD None 1.7 Record the signed Product Replenishment Debit Memo for release None 5 minutes Revenue Officer ELTFOD 2. Receive PRDM 2. Release Product Replenishment Debit Memo to Taxpayer None 15 minutes Revenue Officer ELTFOD TOTAL 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 Invoice (ODI) (1 original copy) To be provided by the taxpayer 2. Liquidation of ODI used (1 photocopy) To be provided by the taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit Request Letter and Liquidation of ODI-Molasses used to ELTFOD 1. Accept documents submitted by the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Review documents and prepare Requisition Issue Slip None 1 hour Revenue Officer Alcohol Section ELTFOD None 1.2 Forward Requisition Issue Slip to the Section Chief for initial review and for affixing of initial None 30 minutes Section Chief Alcohol Section ELTFOD None 1.3. Forward Requisition Issue Slip to the Assistant Division Chief for verification/ validation and for affixing of initial None 30 minutes Assistant Division Chief ELTFOD None 1.4 Forward Requisition Issue Slip to the Division Chief for final review and for signature None 30 minutes Division Chief ELTFOD None 1.5 Forward Requisition Issue Slip to the HREA-LTS, Excise Group for review and for initial None 1 hour HREA , LTS-Excise Group None 1.6 Forward Requisition Issue Slip to the ACIR-LTS for approval and for signature None 1 hour ACIR- Large Taxpayer Service None 1.7 Forward Requisition Issue Slip to the Accountable Forms Division for approval of release and for signature None 1 hour Releasing Officer/Revenue Officer AS, ELTFOD None 1.8 Receive ODI-Molasses from the Accountable Forms Division None 30 minutes Releasing Officer AS, ELTFOD None 1.9 Prepare Gate Pass None 30 minutes Releasing Officer AS, ELTFOD None 1.10 Forward Gate Pass to the Division Chief for review and signature None 15 minutes Division Chief ELTFOD 2. Receive ODI-Molasses 2. Release ODI-Molasses to the taxpayer None 15 minutes Revenue Officer AS, ELTFOD TOTAL: None 7 hours and 10 minutes 51. Processing of Request for GUIA/Excise Taxpayer Removal Declaration (ETRD) Taxpayer's request for Official Delivery Invoice (ODI) and Liquidation of GUIA's CHTAIc 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 Removal Declaration (ETRD) (1 original copy) Taxpayer 2. Liquidation of GUIA/ETRD used (1 photocopy) Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit Request Letter and Liquidation of GUIA/ETRD used to ELTFOD 1. Accept documents submitted by the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Review documents and prepare Requisition Issue Slip None 1 hour Revenue Officer Tobacco and Tobacco Products Section (TTPS) ELTFOD None 1.2 Forward Requisition Issue Slip to the Section Chief for initial review and for affixing of initial None 30 minutes Section Chief TTPS, ELTFOD None 1.3. Forward Requisition Issue Slip to the Assistant Division Chief for verification/ validation and for affixing of initial None 30 minutes Assistant Division Chief ELTFOD None 1.4 Forward Requisition Issue Slip to the Division Chief for final review and for signature None 30 minutes Division Chief ELTFOD None 1.5 Forward Requisition Issue Slip to the HREA-LTS, Excise Group for review and for initial None 1 hour HREA , LTS-Excise Group None 1.6 Forward Requisition Issue Slip to the ACIR-LTS for approval and for signature None 1 hour ACIR Large Taxpayer Service None 1.7 Forward Requisition Issue Slip to the Accountable Forms Division for approval and for signature None 1 hour Releasing Officer ELTFOD None 1.8 Receive GUIA/ETRD from the Accountable Forms Division None 30 minutes Releasing Officer ELTFOD None 1.9 Prepare Gate Pass None 30 minutes Releasing Officer ELTFOD None 1.10 Forward Gate Pass to the Division Chief for review and signature None 15 minutes Division Chief ELTFOD 2. Receive GUIA/ETRD 2. Release GUIA/ETRD to the taxpayer None 15 minutes Revenue Officer ELTFOD TOTAL 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 Certificate (WC) (1 original copy, 2 extra copies) Taxpayer 2. Liquidation of WC used (1 photocopy) Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit Request Letter and Liquidation of WC used to ELTFOD 1. Accept documents submitted by the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Review documents and prepare Requisition Issue Slip None 1 hour Revenue Officer ELTFOD None 1.2 Forward Requisition Issue Slip to the Section Chief for initial review and for affixing of initial None 30 minutes Section Chief ELTFOD None 1.3 Forward Requisition Issue Slip to the Assistant Division Chief for verification/ validation and for affixing of initial None 30 minutes Assistant Division Chief ELTFOD None 1.4 Forward Requisition Issue Slip to the Division Chief for final review and for signature None 30 minutes Division Chief ELTFOD None 1.5 Forward Requisition Issue Slip to the HREA-LTS, Excise Group for review and for initial None 1 hour HREA , LTS-Excise Group None 1.6 Forward Requisition Issue Slip to the ACIR-LTS for approval and for signature None 1 hour ACIR- Large Taxpayer Service None 1.7 Forward Requisition Issue Slip to the Accountable Forms Division for approval and for signature None 1 hour Releasing Officer ELTFOD None 1.8 Receive WC from the Accountable Forms Division None 30 minutes Releasing Officer ELTFOD None 1.9 Prepare Gate Pass None 30 minutes Releasing Officer ELTFOD None 1.10 Forward Gate Pass to the Division Chief for review and signature None 15 minutes Division Chief ELTFOD 2. Receive WC 2. Release WC to the taxpayer None 15 minutes Revenue Officer ELTFOD TOTAL: 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 from alcohol distillery (1 original copy) To be submitted by the taxpayer 2. Request Letter from dealer/trader/buyer/user (1 original copy) To be submitted by the taxpayer 3. Permit to Operate (1 photocopy) To be submitted by the taxpayer 4. Purchase Order (1 certified true copy) To be submitted by the taxpayer 5. Job Order from Tollee (if Toller) (1 photocopy) To be submitted by the taxpayer 6. Sales invoice of denaturant to be used (1 photocopy) To be submitted by the taxpayer 7. Received copy of sample denaturant submitted to BIR Laboratory (1 photocopy) BIR Laboratory 8. Approved BIR Denaturing Formula (1 photocopy) To be submitted by the taxpayer 9. Latest Tank Reading (1 photocopy) To be submitted by the taxpayer 10. Latest Liquidation Report of Denaturing (1 photocopy) To be submitted by the taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit complete requirements to ELTFOD 1. Receive documents from the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Assign the application to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Review documents submitted by the taxpayer and prepare Denaturing Order None 1 hour Revenue Officer ELTFOD 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 30 minutes Section Chief ELTFOD 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 None 30 minutes Assistant Division Chief ELTFOD 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 None 30 minutes Division Chief ELTFOD None 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 None 1 hour HREA-Large Taxpayers Service , Excise Group None 1.7 Receive signed Denaturing Order and documents from HREA-LTS, Excise Group None 10 minutes Receiving Officer ELTFOD None 1.8 Forward Denaturing Order and documents to the Alcohol Section None 5 minutes Revenue Officer ELTFOD None 1.9 Coordinate with the Zone-in-charge/EXTA Head/Revenue Officer on Premise the schedule of denaturing None 20 minutes Revenue Officer ELTFOD None 1.10 Proceed with the witnessing of denaturing Note: 1 to 2 days depending on the volume to be denatured. None 1 day Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer None 1.11 Prepare and submit Denaturing Report and Certification on Denaturing None 5 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer None 1.12 Forward Denaturing Report and Certification of Denaturing to the Section Chief for preliminary review and for affixing of initial None 30 minutes Section Chief ELTFOD None 1.13 Forward Denaturing Report and Certificate of Denaturing to the Assistant Division Chief for verification/ validation and for affixing of initial None 30 minutes Assistant Division Chief ELTFOD None 1.14 Forward Denaturing Report and Certificate of Denaturing to the Division Chief for final verification/ validation and for affixing of initial None 30 minutes Division Chief ELTFOD None 1.15 Forward Denaturing Report and Certification of Denaturing to the HREA-Large Taxpayers Service, Excise Group for approval and for signature None 1 hour HREA Large Taxpayers Service, Excise Group None 1.16 Receive the signed Denaturing Report from HREA-Large Taxpayers Service, Excise Group None 5 minutes Revenue Officer ELTFOD None 1.17 Forward Denaturing Report to the Revenue Officer for filing None 5 minutes Revenue Officer ELTFOD TOTAL: None 6 days, 7 hours and 5 minutes 54. Processing of Request for Denaturing of Petroleum Products Taxpayer's request for Denaturing of Bioethanol for Petroleum Products. A. Local/Domestic Products ISHCcT B. Imported Products Office or Division: Excise Large Taxpayers Field Operations Division (ELTFOD) Classification: Complex 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 Petroleum Products (1 original, 2 extra copies) Taxpayer 2. Request Letter from dealer/trader/buyer/user (1 original, 2 extra copies) Taxpayer 3. Photocopy of Permit to Operate/Sales Invoice (1 photocopy) Taxpayer 4. Purchase Order (1 certified true copy) Taxpayer 5. Liquidation Order (1 photocopy) Taxpayer 6. Sample denaturant submitted to BIR Laboratory (1 photocopy) BIR Laboratory 7. Approved BIR Denaturing Formula (1 photocopy) Taxpayer 8. Latest Tank Reading (1 photocopy) Taxpayer 9. Latest Liquidation Report of Denaturing (1 photocopy) Taxpayer 10. Additional requirements for imported products (1 photocopy each): a. Permit to Import b. Authority to Release Imported Goods c. Proforma Invoice d. Statement of Assessment Declaration e. Bill of Lading ELTRD ELTRD Taxpayer BOC BOC CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit complete requirements to ELTFOD 1. Receive documents from the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Assign the application to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Review documents submitted by the taxpayer and prepare Denaturing Order None 1 hour Revenue Officer ELTFOD 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 30 minutes Section Chief ELTFOD 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 None 30 minutes Assistant Division Chief ELTFOD 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 None 30 minutes Division Chief ELTFOD None 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 None 1 hour HREA Large Taxpayers Service, Excise Group None 1.7 Receive signed Denaturing Order and documents from HREA-LTS, Excise Group None 10 minutes Receiving Officer ELTFOD None 1.8 Forward Denaturing Order and documents to the Petroleum Section for release to taxpayer None 5 minutes Revenue Officer ELTFOD None 1.9 Coordinate with the Zone-in-charge/EXTA Head/Revenue Officer on Premise the schedule of denaturing None 20 minutes Revenue Officer ELTFOD None 1.10 Proceed with the witnessing of denaturing None 1 day Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer None 1.11 Prepare and submit Denaturing Report together with Certificate of Denaturing (signed by representative from various government agencies) None 5 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer/Inter-agency None 1.12 Receive the signed Denaturing Report from HREA-Large Taxpayers Service, Excise Group None 5 minutes Receiving Officer ELTFOD None 1.13 Forward Denaturing Report to the Revenue Officer for filing None 5 minutes Revenue Officer ELTFOD TOTAL: None 6 days, 4 hours and 35 minutes 55. Processing of Request for Denaturing of Petroleum Products Taxpayer's request for Denaturing of Bioethanol for Petroleum Products. A. Local/Domestic Products B. 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 Petroleum Products (1 original, 2 extra copies) Taxpayer 2. Request Letter from dealer/trader/buyer/user (1 original, 2 extra copies) Taxpayer 3. Permit to Operate/Sales Invoice (1 photocopy) Taxpayer 4. Purchase Order (1 certified true copy) Taxpayer 5. Liquidation Order (1 photocopy) Taxpayer 6. Sample denaturant submitted to BIR Laboratory (1 photocopy) BIR Laboratory 7. Photocopy of Approved BIR Denaturing Formula (1 photocopy) Taxpayer 8. Photocopy of Latest Tank Reading (1 photocopy) Taxpayer 9. Photocopy of Latest Liquidation Report of Denaturing (1 photocopy) Taxpayer 10. Photocopy of Additional requirements for imported products (1 photocopy each): a. Permit to Import b. Authority to Release Imported Goods c. Proforma Invoice d. Statement of Assessment Declaration e. Bill of Lading ELTRD ELTRD Taxpayer BOC BOC CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer to submit complete requirements to ELTFOD 1. Receive documents from the taxpayer None 10 minutes Receiving Officer ELTFOD None 1.1 Assign the application to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Review documents submitted by the taxpayer and prepare Denaturing Order None 1 hour Revenue Officer ELTFOD 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 30 minutes Section Chief ELTFOD 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 None 25 minutes Assistant Division Chief ELTFOD 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 None 30 minutes Division Chief ELTFOD None 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 None 1 hour HREA Large Taxpayers Service, Excise Group None 1.7 Receive signed Denaturing Order and documents from HREA-LTS, Excise Group None 10 minutes Receiving Officer ELTFOD None 1.8 Forward Denaturing Order and documents to the Petroleum Section for release to taxpayer None 5 minutes Revenue Officer ELTFOD None 1.9 Coordinate with the Zone-in-charge/EXTA Head/Revenue Officer on Premise the schedule of denaturing None 20 minutes Revenue Officer ELTFOD 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 None 15 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer None 1.11 Prepare and submit Denaturing Report together with Certificate of Denaturing (signed by representative from various government agencies) None 4 days, 3 hours and 30 minutes Zone-in-Charge/EXTA Head/Revenue Officer on Premise/Revenue Officer/Inter-agency None 1.12 Receive the signed Denaturing Report from HREA-Large Taxpayers Service, Excise Group None 5 minutes Receiving Officer ELTFOD None 1.13 Forward Denaturing Report to the Revenue Officer for filing None 5 minutes Revenue Officer ELTFOD TOTAL: 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 (1 original copy) TP will prepare the letter 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 of company ID of authorized representative) From taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit a letter requesting for certification with a specific purpose to LTPMPD 1. Receive the request and validate through ITS if requesting TP is a large taxpayer. P100 Certification Fee per document thru eFPS 15 minutes Processor Research and Programs Development Section LTPMPD None 1.1. Secure from file and photocopy the notification letter and "stamp certified true copy" of enlisting as large taxpayer. P30 Loose documentary stamps (2 pcs. @ P15 each) 30 minutes Processor Research and Programs Development Section LTPMPD None 1.2. Prepare certification to be signed by ACIR, LTS None 15 minutes Processor Research and Programs Development Section LTPMPD None 1.3. Routing for initials/signature of SC, ADC, DC of LTPMPD. None 30 minutes Processor Research and Programs Development Section LTPMPD None 1.4. Forward to Office of the HREA for initial and signature/ approval of ACIR. None 2 days Releasing Officer LTPMPD None 1.5. Secure file copy of the certification and indicate the logbook. None 30 minutes Receiving Officer LTPMPD None 1.6. Affix the two (2) documentary stamps to the certificate. None 5 minutes Processor Research and Programs Development Section LTPMPD 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 2. Release the certification to the authorized representative. None 30 minutes Revenue Officer LTPMPD TOTAL P130 2 days, 2 hours and 35 minutes 57. Processing of Request of Certified True Copies of ORBs Request for certified true copies of ORBs of the taxpayer. cEaSHC 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, LTPMPD (1 original copy) TP will prepare the letter 2. ORB to be certified (1 photocopy) Requesting Taxpayer 3. Proof of payment (1 original copy) Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit written request via letter or email to the Division Chief to LTPMPD 1. Receive letter or email request with attached photocopies and assign to Revenue Officer concerned. P100 per document thru eFPS 30 minutes Receiving Officer/Section Chief LTPMPD None 1.1. Verify the attached ORB from the original ORB which was previously submitted and received by LTPMPD. P30 Loose documentary stamps (2 pcs. @ P15 each) Revenue Officer/Section Chief/Division Chief LTPMPD None 1.2. Stamp Certified True Copy on every sheet of ORB. None 1 day Section Chief/ADC LTPMPD None 1.3. Affix initial on every sheet of ORB. None Section Chief/ADC LTPMPD None 1.4. Signature of DC None DC LTPMPD TOTAL: P130 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 Transaction: G2B Government to Business Who may avail: Large Taxpayers (Excise) CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Letter request addressed to the Chief, LTPMPD (1 original copy) TP will prepare the letter 2. ORB to be certified (1 photocopy) Requesting Taxpayer 3. Proof of payment (1 original copy) Requesting Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit written request via letter or email to the Division Chief to LTPMPD 1. Receive letter or email request with attached photocopies and assign to Revenue Officer concerned. P100 per document thru eFPS 30 minutes Receiving Officer/Section Chief LTPMPD None 1.1. Verify the attached ORB from the original ORB which was previously submitted and received by LTPMPD. P30 Loose documentary stamps (2 pcs. @ P15 each) Revenue Officer/Section Chief/Division Chief LTPMPD None 1.2. Stamp Certified True Copy on every sheet of ORB. None 4 days Section Chief/ADC LTPMPD None 1.3. Affix initial on every sheet of ORB. None Section Chief/ADC LTPMPD None 1.4. Signature of DC None DC LTPMPD TOTAL: P130 1 day and 30 minutes 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. CTIEac Office or Division: LT-Performance Monitoring and Programs Division (LTPMPD) Classification: Simple Type of Transaction: 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 or Division via email or letter (1 original copy) Requesting office or person CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit a letter request addressed to the Commissioner of Internal Revenue to LTPMPD 1. Receive/log letter or email request from the Office of the Commissioner None 5 minutes Receiving Officer LTPMPD None 1.1. Forward to the concerned Section Chief None 5 minutes Division Chief LTPMPD None 1.2. Validate, process and prepare the requested data report. None 1 day Section/Chief/ Data Processor LTPMPD None 1.3. Prepare transmittal/ memorandum letter and forward, together with requested data for review/initial of ADC/DC. 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 HREA. ACIR- LTS, DCIR OG, CIR , OCIR None 2. Send the processed/approved data via electronic/snail mail to concerned office/requesting party. None 30 minutes Revenue Officer LTPMPD TOTAL: None 2 days, 5 hours and 10 minutes 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. Office or Division: LT-Performance Monitoring and Programs Division (LTPMPD) Classification: Complex Type of Transaction: 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 or Division via email or letter (1 original copy) Requesting office or person CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit a letter request addressed to the Commissioner of Internal Revenue to LTPMPD 1. Receive/log letter or email request from the Office of the Commissioner None 5 minutes Receiving Officer Releasing Officer LTPMPD None 1.1. Forward to the concerned Section Chief 5 minutes Division Chief LTPMPD None 1.2. Validate the letter request for the availability of data None 5 minutes Section Chief LTPMPD None 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. None 5 minutes Section Chief LTPMPD None 1.4. Generate/prepare the requested data None 3 days NO-Data Center/ LTDPQAD, ELTRD, ELTFOD None 1.5. Process and consolidate the data upon receipt from concerned Offices, and prepare the corresponding report None 2 days Revenue Officer LTPMPD None 1.6. Prepare transmittal/ memorandum letter and forward, together with requested data for review/initial of ADC/DC. None 30 minutes Section Chief ADC/DC LTPMPD None 1.7. Route for initials of HREA, ACIR-LTS DCIR-OG and signature of CIR None 1 day and 4 hours HREA. ACIR- LTS, DCIR , OG CIR , OCIR None 1.8. Send the processed/ approved data via electronic/snail mail to concerned office/requesting party. None 30 minutes Revenue Officer LTPMPD TOTAL: None 6 days, 5 hours and 20 minutes 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. RFM sends to the DFA-OP 1 a Note Verbale-request for ruling either for its official purchase or for the personal purchase of its personnel; 1.1. Receives via courier/mail and logs RFM request and transmits the docket to the Case Officer (CO) None 5 minutes 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 Division Chief (DC)/Assistant Division Chief (ADC) None 1.5. CO incorporates correction, if any, prints and sends back the draft to DC/ADC, for initial None 30 minutes CO None 1.6. DC/ADC forwards the docket to the RC for recording before its transmittal to the Legal Service (LS) None 15 minutes RC ITAD None 1.7. RC-LS receives, logs and forwards the docket to the Assistant Commissioner (ACIR-LS) None 15 minutes RC LS None 1.8. ACIR-LS reviews, approves and signs the ruling then forwards it to the RC-LS None 45 minutes Assistant Commissioner (ACIR) LS 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 None 3 minutes RC ITAD TOTAL: None 3 hours and 50 minutes 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. SaCIDT Office or Division: International Tax Affairs Division, Legal Service, NOB Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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) RFM - DFA indorsement of the RFM's request confirming entitlement of the RFM for the issuance of VC (1 original copy) DFA-Office of Protocol - Expiring VC, if for renewal (1 photocopy) RFM For RFM personnel/dependent (VC/VIC) - RFM Note Verbale request (1 original copy) RFM - DFA indorsement of the RFM's request confirming entitlement of the RFM personnel for the issuance of VC/VIC (1 original copy) DFA-Office of Protocol - Duly issued DFA ID of the personnel and/or dependent (1 photocopy) RFM personnel/latter's dependent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. RFM sends to DFA-OP 2 a Note Verbale-request, either for the RFM or the RFM's personnel/latter's dependent 1.1. Receives and logs the request received from the DFA-OP, and transmits the docket to the Case Officer (CO) None 5 minutes Receiving Clerk (RC) ITAD 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 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. None 3 minutes RC ITAD TOTAL: None 2 hours and 10 minutes 63. Processing of Tax Treaty Relief Applications (TTRA) and Requests for Confirmation (RFC) A TTRA is filed by a non-resident foreign corporation or individual whose income from Philippine sources was not subjected to tax in accordance with the provisions of the treaty, while an RFC is filed by a withholding agent whose income payment to the nonresident foreign corporation or individual was subjected to tax in accordance with the provisions of the treaty. To confirm entitlement to treaty benefits, the BIR issues a Certificate of Entitlement signed by the Assistant Commissioner for Legal Service. Denial of treaty benefits, on the other hand, is made through the issuance of a BIR Ruling. The processing of TTRAs and RFCs involves the exercise of quasi-judicial functions , i.e. , facts/evidence and documents submitted are evaluated in relation to the applicable laws/treaty provisions. Office or Division: International Tax Affairs Division, Legal Service, NOB Classification: Highly Technical Type of Transaction: G2C Government to Citizen Who may avail: 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 (original or certified true copy), if applicable 1. Letter-request Nonresident income recipient if TTRA or withholding agent if RFC, or authorized representative 2. Duly accomplished and signed Application Form Nonresident income recipient or its/his/her authorized representative 3. Tax Residency Certificate for the relevant period Foreign tax authority of the country of residence of the nonresident income recipient 4. Bank documents/certificate of deposit/telegraphic transfer/telex/money transfer evidencing the payment/remittance of income Nonresident/withholding agent's bank 5. Withholding tax return with Alphalist of payees Withholding agent 6. Proof of payment of withholding tax Withholding agent 7. Notarized Special Power of Attorney (SPA) expressly stating the authority to sign the Application Form as well as to file the TTRA/RFC Nonresident income recipient/withholding agent ADDITIONAL GENERAL REQUIREMENTS (for legal persons and arrangements, and individuals) 1. Articles/Memorandum of Incorporation/Association, Trust Agreement, or equivalent document (authenticated copy) Nonresident income recipient 2. Original copy of the Certificate of Non-registration of Company or certified true copy of License to do Business in the Philippines duly issued by the Securities and Exchange Commission (SEC) for legal persons or Certificate of Business Registration/Presence duly issued by the Department of Trade and Industry (DTI) for individuals SEC or DTI ADDITIONAL GENERAL REQUIREMENTS (for fiscally transparent entities) 1. copy of the law of the foreign country showing that tax is imposed on the owners or beneficiaries of the foreign fiscally transparent entity Nonresident income recipient 2. List of owners/beneficiaries of the foreign entity Nonresident income recipient 3. Proof of ownership of the foreign entity; and Nonresident income recipient 4. TRC duly issued by the concerned foreign tax authority to the owners or beneficiaries of the fiscally transparent entity. Tax authority of the country of residence of the beneficial owners Additional Documentary Requirements for Business Profits 1. Contract duly executed by the parties or their authorized representatives Nonresident income recipient or withholding agent or their authorized representatives 2. Special Power of Attorney authorizing the signatory(ies) to the contract to sign on behalf of the principal(s) Nonresident income recipient 3. Sworn Certification stating the following: a. services provided by the foreign enterprise b. place of performance of such services c. individuals who rendered the services on behalf of the foreign enterprise, their positions/designations and professional background d. duration of stay in the Philippines of said individuals Nonresident income recipient/Withholding agent 4. Certification duly issued by the Bureau of Immigration, which shall state the dates of arrival in, and departure from, the Philippines of the individual(s) mentioned in 3 (iii.) or passport booklets of the concerned individual(s) Bureau of Immigration/passport holder 5. Certificate of Completion of the project duly signed by the income recipient and duly accepted by the domestic income payor Nonresident income recipient/withholding agent 6. Invoice(s) duly issued by the income recipient in accordance with the invoicing requirements of the country of residence Nonresident income recipient Additional Documentary Requirements for Income Derived from Air and Shipping Transport 1. Proof of registry of the international carrier Foreign government agency which has authority over carrier registration 2. Authority to operate/certificate of accreditation issued by the government agency in favor of the international carrier, if applicable Civil Aviation Authority or Maritime Industry Authority of the Philippines 3. License to Transact Business in the Philippines, if applicable SEC If tax exemption is invoked on the basis of reciprocity 4. Letter-request which shall contain a brief overview of its operations and shall state the legal basis of such exemption Nonresident income recipient or authorized representative 5. Competent proof of reciprocity Foreign tax authority of the home country Additional Documentary Requirements for Dividend 1. Board of Director's resolution approving the issuance of dividends, which shall include the amount of dividends, and dates of declaration, record and payment, among others Income payor 2. Certification under oath stating in detail the legal and beneficial owners of all issued and outstanding shares as of record date, their corresponding subscriptions, date/s of acquisition, percentage of ownership and the allocation of dividend Corporate secretary of the income payor/custodian banks/depository account holders/broker dealers 3. Certified true copy of Audited financial statements (AFS) as of the last fiscal year stamped "received" by the BIR and SEC Income payor 4. General Information Sheet for the year immediately preceding the date of declaration Income payor 5. Proof that the shareholding in respect of which the dividends are paid is not effectively connected with the permanent establishment (PE) of the foreign enterprise in the Philippines (audited AFS of the PE or Sworn Certification signed by a principal officer of the PE, if the former is not available) Nonresident income recipient's PE in the Philippines Additional Documentary Requirements for Branch Profit Remittance 1. Sworn certification executed by the manager or other authorized representative of the branch office stating the amount earmarked for remittance and the date of remittance Philippine branch of the nonresident income recipient 2. Audited Financial Statements of the branch office for the taxable year immediately preceding the year of remittance Additional Documentary Requirements for Interest 1. Duly executed contract Nonresident income recipient/withholding agent 2. Bank documents/certificate of deposit/telegraphic transfer/telex/money transfer evidencing the remittance of the loan by the nonresident creditor Nonresident income recipient/withholding agent 3. Proof that the debt-claim in respect of which the interest is paid is not effectively connected with the permanent establishment of the foreign enterprise in the Philippines (audited AFS of the PE or Sworn Certification signed by a principal officer of the PE, if the former is not available) Nonresident income recipient's PE in the Philippines 4. Proof that the interest rate is arm's length, if the debtor and creditor are related parties (transfer pricing documentation or Transfer Pricing Policy for Intercompany Loans or any equivalent transfer pricing study) Nonresident income recipient Additional Documentary Requirements for Royalties 1. License Agreement duly executed by the parties Nonresident income recipient/withholding agent 2. Proof of ownership or interest over the licensed product, patent, copyright, trademark, tradename, etc. [Certificate of Registration, Sublicense Agreement, or any proof of ownership/interest over the intellectual property right (IPR)] Intellectual Property Office of the country where the intellectual property right is registered/nonresident income recipient 3. Proof that the right or property in respect of which the royalties are paid is not effectively connected with the permanent establishment of the foreign enterprise in the Philippines (audited AFS of the PE or Sworn Certification signed by a principal officer of the PE, if the former is not available) Nonresident income recipient's PE in the Philippines Additional Documentary Requirements for Capital Gains Tax 1. Contract duly executed by the parties Nonresident income recipient/income payor/transferee 2. Special Power of Attorney authorizing the signatory(ies) to the contract to sign on behalf of the principal(s) Nonresident income recipient/income payor/transferee 3. Notarized Corporate Secretary's Certificate stating the nonresident taxpayer's percentage of shareholding prior to the transfer or alienation of shares, date and mode of acquisition ( e.g. , original subscription, subsequent transfer or by way of stock or property dividends), or any equivalent document executed by the authorized representative of a partnership/trust stating the interest to be alienated Domestic issuing corporation 4. Stock Certificate Nonresident income recipient/domestic issuing corporation 5. Deed of Trust/Nominee Agreement executed between the nominee shareholder and the beneficial owner of shares Nonresident income recipient 6. General Information Sheet of the issuing corporation for the year immediately preceding the date of transaction Domestic issuing corporation 7. Audited Financial Statements (AFS) of the issuing corporation, partnership or trust for the taxable year immediately preceding the year of transfer stamped received by the BIR and SEC Domestic issuing corporation 8. Interim AFS as of the date of transfer, or unaudited interim FS plus lapsing schedule as of the date of transfer or alienation of property, if the former is unavailable Domestic issuing corporation 9. BIR Form No. 1707 or the ( Capital Gains Tax Return for Onerous Transfer of Shares of Stocks Not Traded Through the Local Stock Exchange) and proof of payment, if applicable Domestic issuing corporation 10. BIR Form No. 2000-OT or the Documentary Stamp Tax Declaration/Return (One-Time Transactions) and proof of payment Domestic issuing corporation 11. BIR Form No. 0605 (Payment Form) and proof of payment of the processing and certification fee of P5,000.00 Nonresident income recipient/income payor/transferee Additional requirement: In case of redemption or buyback of preferred shares 1. Notarized Board of Directors' resolution authorizing the redemption or buy-back of shares Domestic issuing corporation 2. Articles of Incorporation and By-Laws of the issuing corporation Additional requirement: In case of exchange 1. AFS of the transferor as of the end of the immediately preceding year, and as of the date of exchange Nonresident transferor 2. AFS of the transferee as of the end of the immediately preceding year, and as of the date of exchange Transferee Additional requirement: In case of merger or other types of business restructuring 1. Restructuring documents ( e.g. , Approved Plan and/or Articles of Merger/Consolidation/Corporate Reorganization) duly executed by the parties Nonresident transferor/transferee 2. Certificate or any document duly issued by the company register or any relevant government agency approving or consenting to the corporate restructuring Foreign company register or any relevant government agency Additional requirement: In case of dissolution and liquidation 1. Notarized Board of Directors' resolution authorizing the dissolution and liquidation of the company Domestic issuing corporation 2. Certificate of Dissolution duly issued by the SEC in case of voluntary dissolution SEC Additional requirement: When shares are issued by the transferor as property dividends 1. Board of Directors' resolution approving the issuance of property dividends Nonresident transferor 2. Authenticated copy of transferor's AFS as of the end of the immediately preceding year, and as of the date of transfer Nonresident transferor 3. Authenticated copy of the transferee's AFS as of or after the date of transfer Transferee Additional Documentary Requirements for Remuneration Derived from the Provision of Professional Services or Other Activities of an Independent Character 1. Contract duly executed by the parties or their authorized representatives Nonresident income recipient/withholding agent 2. Certification duly issued by the Bureau of Immigration, which shall state the dates of arrival in, and departure from, the Philippines of professional or independent contractor, or his (her) passport booklet Bureau of Immigration/passport holder 3. Certificate of Completion of the project duly signed by the professional or independent contractor and duly accepted by the domestic income payor Nonresident income recipient/withholding agent 4. Invoice(s) duly issued by the income recipient in accordance with the invoicing requirements of the country of residence Nonresident income recipient Additional Documentary Requirements for Remuneration Derived from the Provision of Dependent Personal Services 1. Employment Contract duly executed by the foreign employer and the foreign employee Foreign employer/employee 2. Contract between the foreign employer and the domestic taxpayer allowing the temporary assignment of the foreign employee in the Philippines Foreign employer/domestic taxpayer 3. Secondment Agreement duly executed by the foreign employer and the foreign employee-secondee Foreign employer/employee 4. Certification duly issued by the Bureau of Immigration, which shall state the dates of arrival in, and departure from, the Philippines of the foreign employee, or his (her) passport booklet Bureau of Immigration/passport holder Additional Documentary Requirements for Remunerations, grants, allowances, etc. received by professors, teachers, student, business apprentice or trainees 1. Employment contract between the professor/teacher/researcher and the domestic income payor Nonresident income recipient/withholding agent 2. Certification duly issued by the Bureau of Immigration, which shall state the dates of arrival in, and departure from, the Philippines of the professor, teacher and researcher, or his (her) passport booklet Bureau of Immigration/passport holder Additional Documentary Requirements for Income earned by entertainers/artists, sportspersons or other temporary visitors 1. Contract duly executed by the parties Nonresident income recipient/withholding agent 2. Permit or license issued by the concerned Philippine government agency, if applicable Film Academy of the Philippines/Philippine Sports Commission or other related government agency 3. Proof of exemption from tax ( e.g. , proof that the visit to the Philippines is wholly or substantially supported, sponsored, or officially recognized and endorsed by the country of residence, political subdivisions, local authority or statutory body thereof) Foreign government, its political subdivisions, local authority or statutory body Additional Documentary Requirements for Other Income not expressly mentioned in the tax treaty 1. Contract duly executed by the parties Income recipient/withholding agent 2. Special Power of Attorney authorizing the signatory(ies) to the contract to sign on behalf of the principal(s) Income recipient/withholding agent STAGE 1 EVALUATION CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits the TTRA or RFC with complete documentary requirements to the BIR 1. Receives the TTRA/RFC, initially checks completeness of documents P5,000.00 paid to RDO No. 39-Q.C. (For CGT only) 15 minutes Officer-of-the-day (OD) of International Tax Affairs Division (ITAD) 2. Informs the taxpayer of the lacking documents, if any, based on Checklist of Requirements and returns the docket for completion of requirements 5 minutes 2. Accomplishes and signs the acknowledgment letter as proof of receipt of the returned docket 3. Receives the duly accomplished and signed acknowledgment letter 5 minutes Receiving Clerk (RC) ITAD TOTAL: PHP5,000.00 25 minutes Processing of Tax Treaty Relief Applications (TTRA) and RFCs qualifies 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. PART 4 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. HTcADC Office or Division: International Tax Affairs Division (ITAD), Legal Service (LS) Classification: Highly Technical Type of Transaction: G2C Government to Citizen Who may avail: - Resident citizens - Domestic corporations CHECKLIST OF REQUIREMENTS WHERE TO SECURE FOR THE RESIDENT CITIZEN (RC) 1. Letter request stating the following 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) RC 2. Proof of transaction (contract/agreement/details of pension) (1 certified true copy) RC 3. Tax Identification Number (TIN) BIR 4. Barangay Certification stating the exact address and length of residency of the RC (1 original) Concerned Barangay Chairman 5. Notarized Affidavit stating the length 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) RC 6. All pages of applicant's passport showing the dates of arrival in, and departure from, the Philippines (including blank pages thereof) (1 certified true copy) RC 7. Annual Income Tax Return for the immediately preceding taxable year duly filed with, and/or received by, the BIR (1 photocopy) RC 8. For pensioners, a notarized affidavit of no income from sources within the Philippines, if applicable (1 original) RC 9. Special Power of Attorney or letter authorizing a representative of the applicant to file and/or claim the TRC (1 original) RC 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) RC 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) BIR 12. All quarterly income tax returns and VAT percentage tax returns duly filed during the year of transaction (1 photocopy) RC 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) RC 14. Certificate of Registration (BIR Form No. 2303) subject to the presentation of the original (1 certified true copy/photocopy) RC 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/BIR 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) DC 2. Proof of transaction: a) Certified true copy of Contract/Agreement; and DC b) BIR-registered principal and supplementary receipts (invoice, billing statement, statement of account, debit/credit memo, purchase order, official receipt, job order, etc.) DC c) 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) BIR 3. Certificate of Incorporation and Articles of Incorporation/Articles of Partnership issued by the Securities and Exchange Commission (1 certified true copy) SEC 4. Certificate of Registration (BIR Form No. 2303) subject to the presentation of the original (1 certified copy or photocopy) BIR 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 of original (1 certified copy or photocopy) DC/BIR 6. All quarterly ITRs and VAT percentage Tax Returns duly filed during the year of transaction (1 photocopy) DC 7. Annual ITR for the immediately preceding taxable year duly filed with, and/or received, by the BIR (1 photocopy) DC 8. Audited Financial Statement duly filed and/or received by the BIR and attached to the annual ITR (1 photocopy) DC 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) DC CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Sends to BIR-ITAD the letter-request and all documentary requirements 1. Receives and initially checks completeness of documents; issues Notice to Submit Documents, if documents are incomplete None 15 minutes 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 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 6 days and 2 hours Case Officer (CO) ITAD None 1.3. DC/ADC reviews the application and returns the docket to the CO for revision/final printing None 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 RC LS 2. Receives the TRC/denial letter as the case may be. 2. RC-ITAD receives and logs the signed TRC/denial letter prior to its issuance to the applicant's duly authorized representative None 10 minutes RC ITAD TOTAL: None 14 days 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, Blank form can be downloaded from the GSIS website or secured from Personnel Division (PD)/Administrative Human Resource Management Division (AHRMD) 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 secure from Personnel Division (PD)/Administrative Human Resource Management Division (AHRMD) 3. Service Record (from other government agency/ies, if applicable), (1 original) Secured from other government agencies as Provided by the Legal Heir/Heirs 4. BIR Service Record, (1 original) Information & Records Section, Personnel Division 5. National Office Clearance, (1 original) Provided by the Legal Heir/Heirs 6. Ombudsman Clearance (1 original) Provided by the Legal Heir/Heirs, secured from the Office of the Ombudsman 7. Clearance from the Office of the President (Presidential appointees Only) (1 original) Provided by the Legal Heir/Heirs; secured by PD from Office of the President 8. Civil Service Commission Clearance (1 original) Provided by the Legal Heir/Heirs, secured from the Civil Service Commission 9. BIR ID/E-card to be surrendered to: AHRMD, if assigned in the Regional Office Personnel Division, if assigned in the National Office Provided by the Legal Heir/Heirs 10. Death Certificate duly certified from the Philippines Statistics Authority (PSA) (1 original) Provided by the Legal Heir/Heirs, secured from the PSA 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) Provided by the Legal Heir/Heirs, secured from the PSA 13. Birth Certificates of child/ren of the deceased from the PSA, if applicable (1 original copy per child) Provided by the Legal Heir/Heirs, secured from the PSA 14. Marriage Contract of married daughter/s of the deceased from the PSA, if any (1 original copy per child) Provided by the Legal Heir/Heirs, secured from the PSA 15. Waiver of Rights (duly notarized and signed by all legal heirs identifying the person to process/receive claims) (1 original) Provided by the Legal Heir/Heirs 16. Affidavit of Guardianship, if any minor heirs (1 original) Provided by the Legal Heir/Heirs CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Secure checklist of documentary requirements at Personnel Division 1. Provide checklist of documentary requirements None 15 minutes Administrative Officer Personnel Division (PD) 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 None a. if complete, receive and record. Provide copy of checklist with name & signature of processor and date None 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 the required documents submitted by the claimant. Affix initial on memo. None 1 day Administrative Officer (PD) 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 ensure completeness of documents per checklist of survivorship benefits None None 1 day Administrative Officer PD None 2.7.1 Prepare transmittal memo addressed to Accounting Division on the received memo from ODCIR-LG on legal heirs None None 2.7.2 Affix initials to GSIS forms and memo to Accounting Division None 2.8 Review and affix initial to: - GSIS forms and - Memo to Accounting Division with complete documents None 1 day Section Chief , CBS, PD None 2.9 Final review of completeness of GSIS documents and initial on GSIS forms None 1 day Asst. Chief/Chief , PD None 2.9.1 Signature of memo to Accounting Division with complete documents awaiting for receipt GSIS clearance before transmittal to Accounting Division None 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 1 day None 3.1 Check and evaluate the correctness and completeness of the documents submitted Administrative Officer HRDS 3.1.1 if complete, process and affix initials to GSIS Forms and national Office Clearance None 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: - GSIS forms - national office Clearance None 1 day HREA HRDS None 3.3 Review and sign: - GSIS forms and - National Office Clearance None 1 day ACIR HRDS 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 documents from HRDS None 15 minutes Administrative Officer , PD 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 (upon receipt from HRDS) None 1 day Administrative Officer , PD 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. Or heirs provide for the original copy of the GSIS Clearance for further processing of terminal leave None 15 minutes Administrative Officer, PD TOTAL: None 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. 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) Personnel Division 2. ID of the requesting 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 AGENCY ACTION FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , Personnel Division (PD) None 1.1 Evaluate and validate required information to process COE 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 1.3.1 still in the Records Room (PD) None 1 hour* Personnel Officer , (IRS) 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. Release signed COE 2. Receive signed COE None 5 minutes Releasing Officer (CBS) TOTAL: Still in records room of Personnel Division None 1 day, 2 hours and 20 minutes 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) Personnel Division 2. ID of the requesting 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 AGENCY ACTION FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , Personnel Division (PD) None 1.1 Evaluate and validate required information to process COE 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 1.3.1 it is already transferred to Records Division None 1 day Personnel Officer , Records Division (RD) 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 : Already in Records Division None 2 days, 1 hour and 20 minutes 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: Prosecution Division Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: 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 Regulations No. 16-2010 found in BIR website: bir.gov.ph or at the Prosecution Division Office Any Identification issued by an authorized government body [ e.g. , Birth Certificate, passport, driver's license, Community Tax Certificate (CTC)] that shows the name, address and birthdate of the applicant (1 photocopy) BIR, Post Office, DFA, PSA, SSS, GSIS, Pag-IBIG CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Affidavit of Confidential Information together with the documents supporting allegations in the Affidavit (1 photocopy) at the Prosecution Division, BIR-National Office 1. Receive the Affidavit of Confidential Information with the attached supporting documents None 5 minutes Receiving Clerk , Prosecution Division None 1.1. Chief, Prosecution Division shall evaluate the same and shall determine whether it qualifies as a valid Confidential Information None 3 days (RR 16-2010) Chief , Prosecution Division 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 documents for each copy of the Confidential information 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 documents for each copy, which were executed before the Chief of Prosecution Division None 1 day Division Chief , Prosecution Division 4. If the information is found to be invalid and insufficient, the Informer shall receive the returned information with its supporting documents 4. If the information is found to be invalid and insufficient, the information with the supporting documents will be returned to him None Administrative Officer , Prosecution Division TOTAL: None 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: Prosecution Division Classification: Complex Type of Transaction: G2C Government to Citizen Who may avail: 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 (1 original copy) Taxpayer Any Identification issued by an authorized government body [ e.g. , Birth Certificate, passport, driver's license, Community Tax Certificate (CTC)] that shows the name, address and birthdate of the applicant (1 photocopy) BIR, Post Office, DFA, PSA, SSS, GSIS, Pag-IBIG For authorized representative: Representing Individual Taxpayer Special Power of Attorney (1 original copy) Representing Corporate Taxpayer Board Resolution (1 original copy) Taxpayer Official Receipt for the Certification Fee (1 photocopy) General Services Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the Documentary Requirements 1. Receive the Documentary Requirements None 3 minutes Receiving Clerk , Prosecution Division None 1.1. Issue Payment order Slip for Certification Fee and Documentary Stamp None 2 minutes Administrative Officer , Prosecution Division 1.1. Pay the Certification Fee and Documentary Stamp None P100.00 Certification Fee P30.00 Documentary Stamp 2 minutes Special Collecting Officer , General Services Division None 1.2. Check Case Dockets involved and transmit to the handling lawyer None 1 day Administrative Officer , Prosecution Division None 1.3. Prepare Certificate of Tax Delinquency and transmit the same to the Division Chief for review. None 1 day Revenue Attorney , Prosecution Division None 1.4. Approval and initial. None 3 days Chief , Prosecution Division 2. Receive the Memorandum Reply 2. Release of Certificate of Tax Delinquency None 3 minutes Administrative Officer , Prosecution Division TOTAL: PHP130.00 5 days, 10 minutes (RMO 23-2019) 70. Issuance of Tax Credit Certificate/Cash Refund Pursuant to Revenue Administrative 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: Litigation Division, National Office Classification: Highly Technical Type of Transaction: G2C Government to Citizen; G2G Government to Government Who may avail: 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 Certificate (1 original copy) Taxpayer - Certificate of No Pending Claim (1 original copy) BIR (RDO) - CTA Division/En Banc/Supreme Court Decision (1 copy of original or certified true copy) Court of Tax Appeals/Supreme Court - Writ of Execution (1 copy of original or certified true copy) CTA -Entry of Judgment (1 copy of original or certified true copy) CTA - BIR Form 2303 (1 copy of original or certified true copy) BIR (RDO) - BIR Form 1905 (1 copy of original or certified true copy) BIR (RDO) - Securities and Exchange Commission Certificate of Filing of Articles of Incorporation or Amended Articles of Incorporation (1 copy of original or certified true copy) SEC CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Application letter together with complete documentary requirements to Litigation Division 1.1. Received Application letter together with requirements None 5 Minutes Administrative Assistant Litigation Division 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 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 docket to Litigation Division None 5 Minutes Administrative Assistant Legal Group None 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 Administrative Officer/Legal Assistant Litigation Division 2. Taxpayer received TCC from Litigation Division. 2. None None None Total: None 19 Days, 2 Hours and 30 Minutes 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 above-mentioned office or agency 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 Requisition for Revenue Strip Stamps & Labels (1 original, 3 duplicate copies) Excise LT Regulatory Division 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit duly approved BIR Form No. 2620 to AFD with the required documents such as ATRIG with computation and authorization letter 1. Verify attached documents if all requirements for the purchase are complied None 5 minutes Document Processor AFD 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 1.3 Record and forward documents to Stamps and Labels Section None 5 minutes Receiving Clerk AFD 1.4 Prepare Billing Statement for the purchase of Labels None 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. Present Billing Statement and secure Order of Payment from Accounting Division, present the same to Cashier, GSD for payment, and present Official Receipt to AFD. 2. Release signed Billing Statement to the Authorized Representative to be presented to Accounting Division and General Services Division None 2 minutes Document Processor AFD 2.1 Prepare Order of Payment None 5 minutes Accountant Accounting Division 2.2 Receive payment and issue Official Receipt (OR) Procured printing costs 20 minutes Cashier General Services Division 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. Check quantity of Labels requisitioned and sign Gate Pass and other documents 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. Sign vault logbook and guard logbook and Labels 4. Release Labels and post issuance on the stock card None 10 minutes Vault Custodian AFD 4.1 Record transaction on the guard logbook and sign Gate Pass None 10 minutes Vault Guard TOTAL: Procured printing costs 3 hours & 32 minutes NOTES: 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. 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 the BIR of Supplier-Applicant (1 photocopy) RDO having jurisdiction of the taxpayer-applicant (seller) RDO having jurisdiction of the buyer from buyer COR from BIR of RBE-Buyer, including its branches, if any. (1 photocopy) COR from Investment Promotion Agencies (IPA) (1 photocopy) From buyer Certification from IPA (1 photocopy) Purchase Order/Service Agreement or Contract (1 photocopy) SEC registration of the buyer, if applicable (1 photocopy) BIR Ruling, if applicable (1 photocopy) VAT zero Application with Original Signature of Authorized Signatory (4 originally signed copies) Application form from Audit Information Tax Exemption and Incentives Division (AITEID) at Room 910 BIR National Office Bldg. BIR Road Diliman, Quezon City, accomplished by the taxpayer-applicant (seller) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the complete aforementioned documents at the AITEID Room 910 BIR National Office Building, BIR Road, Diliman, Quezon City 1. Check and validate the correctness/ authenticity of data presented and the completeness of the documents submitted None None None 1.1 Receive the duly validated complete documents None 6 minutes Revenue Officer-Document Processor/Assessment Incentives Evaluation Section, AITEID None 1.2 Encode the application details in the database and affix the corresponding Application Number therein None 5 minutes Revenue Officer-Document Processor assigned to maintain the VAT Zero Rate Database , Incentives Evaluation Section, AITEID None 1.3 Assign the application to Processor None 2 minutes Revenue Officer Assigned, Document Processor/Assessment Incentives Evaluation Section, AITEID None 1.4 Process the application by verifying the following: a. COR from the BIR-ITS Reg b. Registration with IPA c. Goods/ Services applied by RBEs in relation to their registered activities per IPA's respective laws (Republic Acts) d. Economic/ Freeport Zone location against actual delivery of goods or services purchased e. Transaction date as mandated by Revenue Memorandum Order No. 7-2006; None 7 hours and 32 minutes Revenue Officer Assigned Document Processor/Assessment (processor) , Incentives Evaluation Section, AITEID None 1.5 Validate the Authenticity of Certification against IPA endorsement None None None 1.6 Conduct initial review of the processed application: a. Check the completeness of accomplished application form b. Check the validity of transaction applied per corresponding Republic Act (RA) c. Affix initial for approval/ recommend for disapproval and return to processor, if warranted/ forward to Law Division if with legal issue None 4 hours Revenue Officer IV (Assessment) Section Chief, Incentives and Evaluation Section, AITEID None 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/ disapproved application in database and affix the control number None 5 minutes Revenue Officer-Document Processor, assigned to maintain the VAT Zero Rate Database , Incentives Evaluation Section, AITEID None 1.10 Collate/File in alphabetical order approved application None 5 minutes Revenue Officer assigned-Document Processor/Assessment Incentives Evaluation Section, AITEID 2. Receive approved/dis-approved application 2. Release to applicant the signed application None 5 minutes Revenue Officer assigned-Document Processor/Assessment Incentives Evaluation Section, AITEID TOTAL: None 3 days 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. 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. aScITE Office or Division: ACCOUNTS RECEIVABLE MONITORING DIVISION (ARMD) Classification: SIMPLE Type of Transaction: G2B Government to Business G2C Government to Citizen Who may avail: 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 A. MANUAL FILING OF APPLICATION 1. One (1) original copy of the duly accomplished and notarized application form with attached documentary stamp worth P30.00; Accounts Receivable Monitoring Division (ARMD), BIR National Office 2. One (1) photocopy of Official Receipt of payment made for Certification fee (P100.00) or other proof of payment; 3. Loose documentary stamp tax worth P30.00; 4. One (1) original copy of unexpired and certified true copy of Non-Registration Certificate issued by Department of Trade and Industry (DTI) of the Philippines for Foreign Individua l; DTI 5. One (1) original copy of unexpired and certified true copy of Non-Registration Certificate issued by Securities and Exchange Commission (SEC) for Non-Resident Foreign Corporation ; SEC 6. 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 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 RDO No. 39-South Quezon City 9. One (1) original copy of the unexpired previously issued Tax Clearance Certificate for Bidding Purposes, applicable only to application for renewal . CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit application form together with required documents to the Receiving Revenue Officer of Accounts Receivable Monitoring Division 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; Php100.00 certification fee and loose documentary stamp worth P30.00 to be attached to Tax Clearance Certificate for Bidding Purposes 15 minutes Receiving Revenue Officer 2. Check if the person physically filing the application is duly authorized by the NRFC/NRANETB; 3 minutes Receiving Revenue Officer 3. Check if all the prescribed documents are attached to the application; 10 minutes Receiving Revenue Officer 4. Check if the information provided by the NRFC/NRANET in the notarized application form matched with that in the ITS-REGSYS (TIN, registered name, trade name, address, etc.) 1 day Receiving Revenue Officer (Note: with dependency on the availability/accessibility of the system) 5. Prepare Order of Payment for the P100.00 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; 1 hour Receiving Revenue Officer 6. 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 non-acceptance of the application 10 minutes Receiving Revenue Officer 7. Indicate in the application form the assigned serial number of the claim stub 3 minutes Receiving Revenue Officer 8. Stamp "Received" the application form 3 minutes Receiving Revenue Officer FRONTLINE PROCESSING TIME 1 day 1 hour and 44 minutes 9. Forward the entire file of the application to the Revenue Officer Encoder; 5 minutes Receiving Revenue Officer 10. 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 the Revenue Officer-Processor; 10 minutes Revenue Officer-Encoder 11. Forward the received application with complete documentary requirements to the Revenue Officer-Processor; 5 minutes Revenue Officer-Encoder 12. Print the Tax Clearance Certificate for Bidding Purposes ; 3 minutes Revenue Officer-Processor 13. Forward the printed Tax Clearance Certificate to the Assistant Division Chief for validation, review and initial 10 minutes Revenue Officer-Processor 14. Validate evaluation sheet, review and initial 10 minutes Assistant Division Chief, ARMD 15. Forward the printed Tax Clearance Certificate to the Division Chief 5 minutes Assistant Division Chief, ARMD 16. Review the printed Tax Clearance Certificate; 10 minutes Division Chief, ARMD 17. Approve and sign the Tax Clearance Certificate; 5 minutes Division Chief, ARMD 18. Return to the Revenue Officer Processor the signed Tax Clearance Certificate with all the supporting documents 5 minutes Division Chief, ARMD 19. 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 20. Forward the signed Tax Clearance Certificate to the Releasing Officer 10 minutes Revenue Officer-Processor 2. Present the claim stub and receives Tax Clearance Certificate. 21. Release Tax Clearance to the applicant 10 minutes Releasing Revenue Officer BACK-END PROCESSING TIME 1 hour and 38 minutes TOTAL: P130 1 day 3 hrs. and 22 mins B. ELECTRONIC FILING OF APPLICATION 1. Application Form for Tax Clearance (please click here) with attached proof of payment of documentary stamp tax worth P30.00; The application shall be accomplished by any responsible and ranking officer whose authority is expressly provided in the Special Power of Attorney authenticated by the Philippine Consul in the country where the address of the NRFC is located; Downloadable at BIR Official Website 2. 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 Corporation or by the Foreign Individual; 3. Proof of payment of documentary stamp tax worth P30.00 with payment confirmation; Use of loose documentary stamp tax may also be allowed as proof of payment. 4. Proof of payment of certification fee worth P100.00 with payment confirmation; 5. Unexpired and original copy of Non-Registration Certificate issued by Securities and Exchange Commission for NRFC or Department of Trade and Industry for NRA-NETB; SEC/DTI 6. Authorization letter originally signed by the Authorized Representative/applicant himself with one (1) photocopy of each valid Identification Cards (Company ID and any government issued ID) with three (3) specimen signatures of both the authorized representative and the signatory in the Application Form, applicable only to applications through an authorized representative; 7. Copy of TIN Registration (BIR Form No. 1904) (in case of new application). RDO No. 39-South Quezon City CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the clear and readable scanned copies of the Sworn Application Form (notarized), Tax Compliance Verification Certificate (for Non-Large Taxpayer only) together with the complete documentary requirements to BIR Centralized email using the prescribed template for subject of the email: ARMD_Application for TCBP 1. Check the dedicated official BIR email account from time to time whether there are applications for Tax Clearance for Bidding Purposes from NRFC and NRA-NETB received from the BIR centralized email; P100.00 certification fee and loose documentary stamp worth P30.00 3 minutes Assigned Revenue Officer 2. Review the information contained in the Sworn Application Form and all the scanned documentary requirements submitted by taxpayer-applicant thru email; 5 minutes Assigned Revenue Officer 2. Check the status of the application after two (2) working days if no email confirmation is received. The validation results will be sent through the email of the taxpayer-applicant with corresponding control/reference number from the processing office for monitoring and tracking purposes 3. Check if the notarized Application Form for Tax Clearance for Bidding Purposes has been signed by the taxpayer/authorized officer for non-individual, and evaluate the veracity and completeness of the information supplied in the duly accomplished Sworn Application Form for Tax Clearance for Bidding Purposes and the required supporting documents; 1 day Assigned Revenue Officer 4. Verify and validate in the applicable ITS module if the taxpayer-applicant satisfied all the criteria set forth under IV.2 of RMO No. 46-2018 in relation to Sec. 4.4.2 of RR 8-2016, as amended for the issuance of Tax Clearance Certificate; (Note: with dependency on the availability/accessibility of the system) 15 minutes Assigned Revenue Officer 5. Notify taxpayer-applicant of the results of the validation through the registered email provided by the taxpayer-applicant within twenty-four (24) hours from the receipt of application for tax clearance and complete documentary requirements using the prescribed auto-reply format. Assign a control/reference number on the confirmation email for monitoring and tracking purposes; In case the taxpayer-applicant fails to complete and satisfy the criteria set forth herein, the Revenue Officer shall notify the taxpayer-application via email of the lacking requirements and criterion/criteria not satisfied and require the taxpayer-applicant to submit compliance thereof. Taxpayer-applicant has to resubmit the application with the complete documentary requirements, criterion/criteria satisfied; If the information contained in the application form is correct, documentary requirements were complete and criteria were satisfied upon validation/verification, notify and inform the taxpayer that his/her application for Tax Clearance is being processed for approval and the scanned copy of the Tax Clearance will be forwarded to their email address the next working day; 1 hour Assigned Revenue Officer 6. Process the application for Tax Clearance for approval of the Chief, Accounts Receivable Monitoring Division and issue the Tax Clearance within two (2) working days from the date of receipt of email-application using the prescribed format with control number following the sequence numbers; 3. Print the scanned copy of Tax Clearance. 7. Scan the printed and approved Tax Clearance and forward the same to the email address of the concerned taxpayer-applicant. 10 minutes Assigned Revenue Officer TOTAL: P130 1 day 1 hr. and 38 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. 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: Accounts Receivable Monitoring Division (ARMD) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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 accomplished and notarized application 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 Accounts Receivable Monitoring Division (ARMD), BIR National Office 5. One (1) photocopy of the validation form issued by the Quality Control Section of the NBI (for applicant whose name is in the NBI Watch List) NBI CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer-applicant accomplishes the application form and file the same to the Receiving Officer of Accounts Receivable Monitoring Division 1.1 Check the letter request if the TIN and purposes is indicated therein, as well as the completeness of the documentary requirements. P100.00 Certification Fee and loose Documentary Stamp worth P30.00 to be attached to the DVC 10 minutes Receiving Revenue Officer 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 taxpayer-applicant). 5 minutes Receiving Revenue Officer 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 taxpayer-applicant ( 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/ accessibility of the system) 4 hours Receiving Revenue Officer 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 manually maintained database/record/ inventory of Accounts Receivable/ Delinquent Accounts. 4 hours Receiving Revenue Officer a. If it was found that taxpayer-applicant 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 Reconciliation System if the amount offered for payment has been fully paid. 20 minutes Receiving Revenue Officer b. If it was found that the taxpayer-applicant has record with the Offices under Legal Service, prepare a communication letter to the concerned Office on the status of the cases reported 20 minutes Receiving Revenue Officer FRONTLINE PROCESSING TIME 8 hours 55 minutes None 1.5. Indicate the control number on the application letter and the time and date of actual receipt and encode in the database 10 minutes Receiving Officer 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 Assistant Division Chief None 1.10. Review/approve/ sign the DVC 10 minutes Division Chief None 1.11. Forward the approved/signed DVC to the Releasing Officer 5 minutes Division Chief None 1.12. Affix the documentary stamp tax and imprint the BIR dry seal to the DVC 5 minutes Releasing Officer 2. Taxpayer presents the claim stub to the Releasing Office 2. Release the DVC/Letter of Denial to the taxpayer-applicant/ representative 15 minutes Releasing Officer BACK-END PROCESSING TIME 1 hour and 18 minutes TOTAL: P130 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. n 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. 75. Processing and Issuance of Tax Clearance Certificate for Government-Owned or Controlled Corporations The Tax Clearance Certificate for Government-Owned or Controlled Corporations (TCC-GOCC) is issued to GOCCs as one of the requirements of the Governance Commission for GOCCs to those who are qualified for the granting of the Interim Performance-Based Bonus (PBB) pursuant to Executive Order No. 80, s. 2012. Office or Division: Accounts Receivable Monitoring Division (ARMD) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: GOCCs who are qualified for the granting of the Interim PBB by the Governance Commission for GOCCs. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. One (1) duly accomplished and notarized Sworn Application Form for TCC-GOCC (Annex "C") with attached loose documentary stamp tax worth P30.00; Accounts Receivable Monitoring Division 2. Secretary's Certificate of the minutes/contents of the Board Resolution authorizing the signatory of the Sworn Application Form; 3. Proof of payment of certification fee worth P100.00; 4. Proof of payment of documentary stamp tax worth P30.00 with payment confirmation; 5. 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) with three (3) specimen signatures of the applicant and the authorized representative, applicable only to applications through an authorized representative. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit scanned copies of the application form together with required documents in pdf format thru the official electronic email "[emailprotected]" 1. Check the completeness of the information supplied in the duly notarized Sworn Application Form and the prescribed documentary requirements: P100.00 certification fee and documentary stamp worth P30.00 6 hours Revenue Officer with access to the official email address, [emailprotected] a. One (1) duly accomplished and notarized Sworn Application Form for TCC-GOCC (Annex "C") with attached loose documentary stamp worth P30.00; b. Secretary's Certificate of the minutes/contents of the Board Resolution authorizing the signatory of the Sworn Application Form; c. 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) with three (3) specimen signatures of the applicant and the authorized representative, applicable only to applications through an authorized representative; Revenue Officer with access to the official email address, [emailprotected] d. Proof of payment of Certification Fee worth P100.00 (Tax type "MC" and ATC "MC200"); e. Proof of payment of documentary stamp tax worth P30.00 with payment confirmation (Tax type "DS" and ATC "DS010"); 10 minutes RDO, RCD for non-large taxpayers f. Special Power of Attorney (SPA) or Authorization Letter of the claimant, if applicable ; 2. Initial evaluation of complete documentary requirements attached to the email request, accept and acknowledged the application thereof, otherwise inform the taxpayer-applicant of the lacking documents and resubmit the application once completed 4 hours Revenue Officer LTAD, ELTRD, LTDPQAD, LTCED for large taxpayers 3. Prepare requests for Tax Clearance Verification Certificate (TCVC) to the Revenue District Office (RDO) where the taxpayer-applicant is registered for non-large taxpayers or to the Large Taxpayers Assistance Division (LTAD) and Large Taxpayers Documents Processing and Quality Assurance Division (LTDPQAD) for regular large taxpayers and to the Excise Large Taxpayers Regulatory Division (ELTRD) and LTDPQAD for excise large taxpayers. Also, at the same time, request for Certification on Outstanding Tax Liability/ies (COTL) to the concerned Regional Collection Division (RCD) for non-large taxpayers and to the Large Taxpayers Collection Enforcement Division (LTCED)/LT Division-Davao/LT Division-Cebu for large taxpayers thru electronic mail using the official email address of the recipients. 5 hours Revenue Officer (Note: with dependency on the release of reply from the concerned RDO and RCD for non-large taxpayers and LTAD, ELTRD, LTDPQAD and LTCED for large taxpayers) 4. Encode the details of the applicant ( e.g. , TIN, name, RDO No. and Purpose of the request) in the database of received application maintained for the purpose with checking in the BIR applicable System for details of Registration 30 minutes Revenue Officer 5. Assign the printed scanned copies of application with other documentary requirements for record verification 15 minutes Revenue Officer 6. Validate if the applicant has any record of tax liabilities, both from the Accounts Receivable Management System (ARMS) and the manually-maintained database/record 4 hours Revenue Officer (Note: with dependency on the availability/ accessibility of the system) 8. n Receive the replies on requested TCVC and COTL from the concerned Office 10 minutes Revenue Officer 9. Check the compliance of the taxpayer-applicant on the mandatory criteria based on the TCVC and COTL received from the concerned Offices 4 hours Revenue Officer 10. Prepare and print the TCC-GOCC for those taxpayer-applicant who satisfied the criteria or prepare letter of denial for the who did not satisfy the criteria mandated 1 hour Revenue Officer 11. Forward the printed TCC-GOCC or the letter of denial to the Assistant Division Chief for validation, review and initial 4 minutes Revenue Officer 12. Validate, review and affix initial 40 minutes Asst. Div. Chief 13. Forward the TCC-GOCC or the letter of denial to the Division Chief 4 minutes Asst. Div. Chief 14. Review the printed TCC-GOCC or the letter of denial and affix initial 40 minutes Division Chief 15. Forward the TCC-GOCC or the letter of denial to the Head revenue Executive Assistant (HREA), Collection Service for review and affixing of initial 5 minutes Division Chief 16. Review and affix initial 40 minutes HREA, Collection Service 17. Forward the TCC-GOCC or the letter of denial to the Assistant Commissioner, Collection Service for signature 5 minutes HREA, Collection Service 18. Approve and sign the TCC-GOCC or the letter of denial 30 minutes Assistant Commissioner, Collection Service 18. n Return to the Revenue Officer-Processor the signed TCC-GOCC or the letter of denial with all the supporting documents 20 minutes Assistant Commissioner, Collection Service 19. Imprint dry seal and affix documentary stamp, if with physical documentary stamp tax 5 minutes Revenue Officer Acknowledge receipt of the scanned signed TCC-GOCC or letter of Denial 20. Scan the signed TCC-GOCC or letter of denial and send to email address of the taxpayer-applicant that was used in their application 30 minutes Releasing Revenue Officer TOTAL: 130.00 1 day, 4 hours and 48 minutes NOTES: 1. If the taxpayer-applicant fails to comply with the submission of all the prescribed documentary requirements for the issuance of a Tax Clearance Certificate for GOCCs, the application form with all the attached documents is considered incomplete and shall not be accepted. The taxpayer-applicant will be informed of the lacking documents that must be submitted. 2. The length of time to be spent on the verification of different criteria in the issuance of TCC-GOCC 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. 76. Accreditation of Additional Bank Branches The approval letter on the request for accreditation 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 Revenue District Office to be serviced by the accredited bank branch. DETACa 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 1. Letter Request from AAB Head Office for accreditation of additional branch (1 Original copy) Requesting Branch of AAB 2. Certificate of Registration (1 Photocopy) 3. Sample Print of Machine Validation and Rubber Stamps (Received/Filed/Late/Received After Cut-Off Time/Increments not Paid/Out of Districts) 4. Certification on the Training of branch personnel on the acceptance of tax payments (1 original copy) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the letter request for 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). 1. Receive request None 1 minute Administrative Assistant CS None 1.1. Forward request to Collection Programs Division (CPD), Room 810, 8th Floor, BIR National Office, Agham Road, Diliman, Q.C. None 5 minutes Administrative Assistant CS 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 None 1 hour Revenue Officer CPD None 1.4. Review of the letter 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 Administrative Assistant CPD 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 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 TOTAL: None 1 Hour and 50 minutes 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. 77. Processing of Request of the Bureau of the Treasury (BTr) for the Bureau of Internal Revenue's Validation on the Number of Successfully Uploaded Over-the-Counter (OTC) and Electronic Transactions Processed by the Authorized Agent Banks (AABs) as Basis in the Payment of Transaction Fees Under the Treasury Single Account Framework Office or Division: Collection Performance Monitoring Division (CPMD) Classification: Complex Type of Transaction: G2G Government to Government Who may avail: Bureau of the Treasury CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Request for Validation/endorsement letter on the Number of OTC and Electronic Transactions Processed by the AABs for each calendar month Bureau of the Treasury (BTr) 2. Duly Notarized Sworn Declaration on the number of electronic and OTC transactions processed by AABs for each calendar month with complete details and attachments required under Revenue Memorandum Order No. 25-2015 and Bank Bulletin No. 2018-26, certified by AABs and submitted to the BTr Concerned Authorized Agent Banks (AABs) 3. Monthly Summary Report on the Number of OTC and Electronic Transactions Successfully Uploaded to the Collections & Bank Reconciliation (CBR) System of BIR-Integrated Tax System (ITS) BIR Data Warehousing and Systems Operations Division (DWSOD) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. BTr submits the Letter Request for Validation/ endorsement letter on the Number of OTC and Electronic Transactions Processed by AABs together with the following: a. Duly Notarized Sworn Declaration on the Number of OTC and Electronic Transactions Processed by AABs b. Complete details of the claimed processed Number of OTC and Electronic Transactions by AABs 1. Receive the letter request from BTr and its attachments and endorse to the Section Chief, AABMAS/Data Analyst-Processor thru a Reference Slip duly signed by the Assistant Division Chief/Division Chief None 25 minutes Administrative Officer , CPMD 2. Receive the letter request and check the correctness and completeness of the documentary requirements. If incomplete documentary requirements and with discrepancies, inform the BTr thru phone call and/or email. None 8 hours Data Analyst-Processor, AABs Monitoring and Analysis Section (AABMAS) of CPMD 3. Validate the claimed processed number of OTC and electronic transactions by the AABs against the report on the number of successfully uploaded OTC and electronic transactions generated by the DWSOD. None 24 hours Data Analyst Processor, AABMAS of CPMD 4. Prepare the necessary working papers, schedule of validated transactions and the List of AABs Without Validated Monthly Report on OTC and Electronic Transactions Processed None 16 hours Data Analyst-Processor, AABMAS of CPMD 5. Prepare the letter reply for the BTr and attach the necessary working papers, schedule of validated transactions as well as the list of AABs without validated monthly report on OTC and Electronic Transactions Processed None 1 hour Data Analyst-Processor , AABMAS of CPMD 6. Submit the letter reply for the BTr together with the necessary attachments for review and initial None 1 minute Data Analyst-Processor, AABMAS of CPMD to the Chief, AABMAS 40 minutes Chief, AABMAS of CPMD 7. Submit the letter reply for the BTr together with all the necessary attachments for review and initial None 1 minute Chief, AABMAS of CPMD to the Assistant Division Chief 40 minutes Asst. Division Chief, CPMD 8. Submit the letter reply for the BTr together with all the necessary attachments for review and initial None 1 minute Asst. Division Chief , CPMD to the Division Chief 40 minutes Division Chief, CPMD 9. Revise the letter reply for the BTr, if necessary. Otherwise, finalize and print the original copy of the letter reply for the BTr and attach it atop the duplicate copy of the letter and other pertinent documents None 30 minutes Data Analyst-Processor, AABMAS of CPMD 10. Forward the initialed letter reply for the BTr together with all the necessary attachments None 22 minutes Data Analyst-Processor , AABMAS of CPMD Administrative Officer , CPMD to the Administrative Officer for routing to top BIR officials, as follows: a. Assistant Commissioner, Collection Service b. Deputy Commissioner, Operations Group c. Commissioner of Internal Revenue 11. Review and approve the letter reply for the BTr together with all the pertinent attachments and affix initials/signature. None 3 hours Head Revenue Executive Assistant , Collection Service Assistant Commissioner , Collection Service Chief of Staff , Office of the Deputy Commissioner, Operations Group Deputy Commissioner, Operations Group Commissioner of Internal Revenue 2. BTr to receive the letter reply on the result of the validation of OTC and electronic transactions processed by AABs duly signed by the Commissioner of Internal Revenue 12. Inform the contact person of BTr via phone call or email that the duly signed letter reply together with the pertinent attachments are ready for pick-up None 20 minutes Data Analyst-Processor, AABMAS of CPMD 13. Release the duly approved letter reply on Validated Successfully Uploaded OTC and Electronic Transactions Processed by AABs and its attachments to the BTr's authorized representative None 20 minutes Data Analyst-Processor, AABMAS of CPMD TOTAL: None 7 days NOTE: 1. The validation of the details of OTC and electronic transactions processed by AABs can only be performed by the CPMD personnel upon the receipt of the endorsement letter from the BTr with complete and correct documentary requirements and the generated data by the DWSOD on the OTC and electronic transactions successfully uploaded to the ITS-CBR System. 2. Only AABs with submitted Sworn Declaration on the Number of OTC and Electronic Transactions Processed with complete and correct details shall be validated by the BIR against the generated data of DWSOD. 3. The total processing time indicated above does not include the actual time spent by top BIR Officials in reviewing and approving the letter reply for the BTr on the validated successfully uploaded OTC and electronic transactions and accompanying attachments. 4. The letter reply on the validated successfully uploaded OTC and electronic transactions can only be released to the BTr's authorized representative after it has been approved and signed by the Commissioner of Internal Revenue. 5. Assumption is that this is the only activity that will be processed by the division. 78. 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: Legal and Legislative Division Classification: Highly Technical Type of Transaction: G2C Government to Citizen Who may avail: 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 Certification (PCNC) Indorsement (1 original copy); PCNC - PCNC Corporate Secretary's Certificate (1 certified true copy); PCNC - Accreditation by the concerned Government Agency (1 certified true copy) Government agency regulating the corporation, such as the Department of Social Welfare Department (DSWD) in case of social welfare corporations. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File the Indorsement together with the entire docket and the required documentary requirements obtained from PCNC at the Legal and Legislative Division, Bureau of Internal Revenue. 1. Receive the indorsement and the complete docket, check completeness of supporting documents and prepare the Certification None 7 days Legal and Legislative Division Assigned Action Officer None 3 days None 1.1. Review and initial by the Division Chief. 3 days Legal and Legislative Division Chief 1.2. Approval and signature by the Assistant Commissioner, Legal Service. Assistant Commissioner, Legal Service 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 2 days Legal and Legislative Division Releasing Officer TOTAL: None 15 days 79. 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 copy, sworn and under oath) May include documents issued by other government agencies such as Securities and Exchange Commission (SEC), Department of Trade and Industry (DTI), Investment Promotion Agencies (IPAs), such as the Board of Investment (BOI) and Philippine Economic Zone Authority (PEZA). - Special Power of Attorney or authorization in case filed by a representative (1 original copy/1 certified true copy) - 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. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File the application together with the necessary documents in support thereof at the Legal and Legislative Division, Bureau of Internal Revenue. 1. Assign the application and the necessary supporting documents to an action officer None 1 day Division Chief Legal and Legislative Division None 1.1. Evaluate the application, check the sufficiency of the documents submitted, and thereafter draft the ruling/legal opinion. * May include documents issued by other government agencies and the cost or fee will depend on the fees charged by the said agency/ies 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 2. Receive Ruling/Legal Opinion at the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release the Ruling/Legal Opinion to the applicant. 1 day Legal and Legislative Division Releasing Officer TOTAL: None 40 days (multi-stage system considering that the service is a highly technical transaction involving research) 3 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. 80. 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 copy, sworn and under oath) - Special Power of Attorney or authorization in case filed by a representative (1 original copy/1 certified true copy) May include documents issued by other government agencies such as Securities and Exchange Commission (SEC), Department of Trade and Industry (DTI), Investment Promotion Agencies (IPAs), such as the Board of Investment (BOI) and Philippine Economic 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. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File the application together with the necessary documents in support thereof at the Legal and Legislative Division, Bureau of Internal Revenue. 1. Assign the application and the necessary supporting documents to an action officer None 1 day Legal and Legislative Division Division Chief None 1.1. Evaluate the application, check the sufficiency of the documents submitted, and thereafter draft the ruling/legal opinion. *May include documents issued by other government agencies and the cost or fee will depend on the fees charged by the said agency/ies. 10 Days Legal and Legislative Division Assigned Action Officer None 1.2. Review and initial by the Chief and Asst. Division Chief. 7 days Legal and Legislative Division Asst. Chief and Chief None 1.3. Review and initial by the Assistant Commissioner, Legal Service. 7 days Assistant Commissioner, Legal Service 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 Ruling/Legal Opinion at the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release the Ruling/Legal Opinion to the applicant. 1 day Legal and Legislative Division Releasing Officer TOTAL: None 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 ninety (90) working days based on the existing process flow. 81. 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: RDO/LTS Classification: Highly Technical Type of Transaction: G2C Government to Citizen Who may avail: 1. VAT-registered whose sales are zero-rated or effectively zero-rated with excess input taxes (VCAD) 2. Large Taxpayers for claims by Zero Rated other than direct exporters ( 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 Checklist of Mandatory Requirements on Claims for VAT Refund as indicated in ANNEX A-1 of RMO 47-2020: 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 true copy; or Articles of Incorporation one (1) certified true copy (for corporation/partnership) Taxpayer/SEC/DTI RCO AAB DTI Registration one (1) certified true copy (for single proprietor) General Requirements: Annual registration fee for the period of claim one (1) photocopy of payment; Taxpayer/RDO Latest General Information Sheet duly received by SEC one (1) certified true copy Taxpayer/SEC Application for Tax Credit/Refund (BIR Form 1914) with duly notarized affidavit as to the breakdown of claim between local purchases and importation, if applicable three (3) original copies Taxpayer Quarterly VAT returns, duly certified by the BIR Office where the claimant is registered (except for returns filed through EFPS) one (1) duly certified copy Taxpayer 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, duly certified by the BIR Office where the taxpayer claimant is registered (except for tax return filed through EFPS) one (1) certified true copy Taxpayer/RDO Audited Financial Statements (AFS) with complete Notes to FS covering 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. Taxpayer Sworn statement by the claimant certifying the following: (1 original copy) a. Delinquency Verification Certificate (valid for six (6) months; original) Taxpayer/RR (Collection Division)/LTCED/ARMD /LTDO b. For claims with input VAT on Importation, certification from DOF-OSS Center that the claimant has not filed a similar claim(s) covering the same period (1 original copy) Taxpayer/DOF-OSS For effectively zero-rated sales, one (1) copy of the approved application for zero-rating issued by the BIR, if applicable; (1 original copy) Taxpayer/AITEID 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 government-issued ID; Taxpayer Notarized sworn declaration of taxpayer's profile (1 original copy) Taxpayer Notarized sworn declaration as to the completeness of the documents submitted (1 original copy) Taxpayer Sworn statement stating the completeness and authenticity of the following: Taxpayer 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 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 RMO 47-2020 for claims filed on or after January 19, 2021; RMC 47-2019 for claims filed before January 19, 2021; Sale of Goods or Services Schedule of Zero-rated, Exempt and Taxable Sales (1 printed copy) Taxpayer 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) Taxpayer/SEC/Foreign Consulate 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 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) Copy of BIR Authority to Print/Permit to Use: (1 photocopy) Taxpayer - 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. Local Purchases of Goods and Services Schedule of Purchases (master Schedule with input tax for the period of claim with details following the prescribed format. (1 printed copy) Taxpayer Photocopies of Sales Invoices for purchase of goods or ORs with Statements of Account/Billing Statements/equivalent documents for purchase of services (1 printed copy) Taxpayer 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 Foreign Currency Remittance with documentary proofs of inward remittance of foreign currency from export sale of goods/services following the format prescribed (1 printed copy) Taxpayer/Bank Schedule of off-setting of receivables and payables if company has off-setting agreement with foreign affiliate/companies, with supporting documents (1 printed copy) Taxpayer/Affiliated companies Importation of Goods Schedule of Importation for the period of claim with details following the prescribed format (1 printed copy) Taxpayer 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) Taxpayer/BOC 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) Taxpayer/BOC 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 Others Schedule of Other Income, if applicable (1 printed copy) Taxpayer Schedule of Property, Plant and Equipment (PPE) additions per FS following the prescribed format (1 printed copy) Taxpayer One (1) Copy of support for the Creditable VAT withheld, if applicable (1 original/photocopy) Taxpayer CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the aforementioned documents to VCAD/Regional Office/LTS 1. Check completeness and authenticity of documents. If complete, receive the application None From checklisting to final report Fifty-five (55) days for VCAD and Regional Office Officer of the Day VCAD/Regional Office/LTS None 1.1 Assign case to Revenue Officer through issuance of Tax Verification Notice (TVN) None From checklisting to final report Sixty-two (62) days for LTS Division Chief/RDO VCAD/LTS/RO None 1.2 Conduct audit and prepare audit report None Revenue Officers Assigned VCAD/LTS/RDO None 1.3 Approve audit report and submit the same to TARD and Assessment Division for review of VCAD and RDO VAT Refund Claims None Assistant Division Chief and Division Chief VCAD/LTS/RDO None 1.4 Review the audit report, prepare the relevant correspondence such as the following: None Fifteen (15) days for VCAD and Regional Office TARD personnel for VCAD Assessment Division for Regional Office a. Memorandum to the Assistant Commissioner, Assessment Service/DCIR, Operations Group/ Commissioner of Internal Revenue, for their respective approval; Eight (8) days for LTS HREA for LTS b. Letter for the taxpayer/ claimant; 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 over the taxpayer/ claimant, if applicable (if there are observations that would require further verification/ investigation) None 1.5 Review and approve the recommended VAT Refund per memorandum report None Five (5) days for VCAD and Regional Office Review HREA, Assessment Service Approval ACIR , Assessment Service or DCIR , Operations Group; or Commissioner , depending on the set threshold amount for VCAD Approval Regional Director for Regional Office Five (5) days for LTS Approval ACIR, LTS or CIR of BOC endorsement for LTS None 1.6 Process the approved VAT refund amount None Finance Service/ Accounting Division None 1.7 Release the VAT Refund Check or Letter informing the taxpayer-claimant of the availability of the VAT refund claim None Fifteen (15) days Administrative Service TOTAL: None 90 days Service of Processing of VAT Refund Claim is covered under RA 10963. 82. 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. aDSIHc Office or Division: VAT Credit and Audit Division (VCAD) Classification: 90-day Processing Time as prescribed under Republic Act No. 10963 Type of Transaction: G2C Government to Citizen Who may Avail: 1. VAT-registered whose sales are zero-rated or effectively zero-rated with excess input taxes (VCAD) 2. Large Taxpayers for claims by Zero Rated other than direct exporters ( 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 Checklist of Mandatory Requirements on Claims for VAT Refund as indicated in ANNEX A-1 of RMO 47-2020: 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 General Requirement Photocopy of SEC Registration/Articles of Incorporation and By Laws (for corporation/partnership) Taxpayer/SEC/DTI Photocopy of DTI Registration (for single proprietor) Photocopy of latest General Information Sheet duly received by SEC Copy of payment of annual registration fee for the period of claim; Taxpayer Three (3) copies of Application for Tax Credit/Refund (BIR Form 1914) with duly notarized affidavit as to the breakdown of claim between local purchases and importation, if applicable Taxpayer Copy/Photocopy of latest quarterly VAT returns of the following: Taxpayer/RDO a. Corresponding to the amount of claim. Taxpayer b. Corresponding to the quarter showing the deduction of TCC/refund claim from the available input tax which must be filed on or before the date of application of the vat refund. Photocopy of the Annual Income Tax Return (AITR)/with Audited Financial Statements (AFS) complete with Notes to AFS, if applicable, covering the period of claim Taxpayer Original Copy of Delinquency Verification Certificate (valid for six (6) months from date of issuance; Taxpayer/RDO/ARMD For non-large taxpayers from the (1) Collection Division of the respective region and (2) Accounts Receivable Monitoring Division (ARMD) Taxpayer/LT CED/ARMD For Large Taxpayers (LT) from the LT Collection Enforcement Division/LT Division Cebu/Davao and (2) ARMD For claims with input VAT on Importation, certification from DOF-OSS Center that the claimant has not filed a similar claim(s) covering the same period Original copy of 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 the photocopy of at least one (1) valid government-issued ID; Original Copy of the duly notarized Taxpayer's attestations as to the following: Taxpayer's profile, books of accounts and accounting records Taxpayer The amount of sales declared (with breakdown as to amount of zero-rated, taxable and exempt sales) Completeness and authenticity of the documents submitted The ending inventory as of close of the period being claimed has been used directly/indirectly the products exported, if applicable The company did not file any and/or will not file any similar claim from another BIR office and/or the DOF-OSS (for claims with importation) and The books of accounts and accounting records are available for verification by authorized BIR Revenue Officer(s) upon request SEC For effectively zero-rated sales, photocopy of the approved application for zero-rating issued by the BIR, if applicable; Taxpayer Sale of Goods and Services a. Schedule of Zero Rated, Exempt and Taxable Sales. For direct export sales of goods or services, attach photocopies of proof of remittances. Taxpayer b. Original and soft copies (stored in a separate memory device) of Sales Invoices and AWB/Final BL for sale of goods, or Official Receipts with Billing Statements/OR with Job Order or any equivalent document for sale of services. For sale of goods to special economic zones and freeports, the corresponding photocopies of proof of delivery is required. Taxpayer/Bank c. If the claim includes input VAT on importation, Input Entry and Internal Revenue Declaration (IERD) and/or Single Administrative Document (SAD), Statement of Settlement of Duties and Taxes (SSDT) and Commercial Invoices Taxpayer/BOC Other Applicable Documents for: As indicated in Annex A of RMO 47-2020 for claims filed on or after January 19, 2021; RMC 47-2019 for claims filed before January 19, 2021: a. For sale of services to non-resident foreign corporation (NRFC) covered under Sec. 108 (B) (2), original copy of certification from SEC that the NRFC is not a registered corporation in the Philippines Taxpayer b. For sale of services to companies engaged in international shipping or air transport under Sec. 108 (B) (4), photocopy of service contracts or other acceptable documents to prove that the service is rendered to foreign principals and/or clients that are engaged in international shipping or air transport Taxpayer c. Schedule of off-setting of receivables and payables if company has offsetting agreement with foreign affiliate companies Copy of BIR Authority to Print/Permit to Use: - 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. Local Purchases of Goods and Services Schedule of Purchases with input tax for the period of claim Original and soft copies (stored in a separate memory device) of suppliers' Sales Invoice for purchase of goods or ORs for services, with Statements of Accounts/Billing Statements 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 Foreign Currency Remittances Reconciliation of Export Sales and Foreign Currency Remittance with documentary proofs of inward remittance of foreign currency from export sale of goods/services following the format prescribed Schedule of off-setting of receivables and payables if company has off-setting agreement with foreign affiliate/companies, with supporting documents Importation of Goods Schedule of Importation for the period of claim with details following the prescribed format Original copy of 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 Photocopies of Import Entry and Internal Revenue Declaration (IERD) and/or Single Administration Document (SAD), Statement of Settlement of Duties and Taxes (SSDT) Services rendered by non-residents Schedule of income payments to nonresidents as supported with BIR Form No. 1600 with proof of payment Others Schedule of Other Income, if applicable Schedule of Property, Plant and Equipment (PPE) additions per FS following the prescribed format Copy of support for the Creditable VAT withheld, if applicable CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the aforementioned documents to VCAD/Regional Office/LTS 1. Check completeness and authenticity of documents. If complete, receive the application. None Up to Fifty-five (55) days for VCAD and Regional Office VCAD/Regional Office/LTS personnel responsible for receiving applications 2. Assign case to Revenue Officer through issuance of Tax Verification Notice (TVN) Up to Sixty-two (62) days for LTS Division Chief 3. Conduct audit and prepare audit report Assigned Revenue Officers 4. Approve audit report and submit the same to TARD for review Assistant Division Chief and Division Chief 5. Review the audit report, prepare the relevant correspondence such as the following: None a. Memorandum to the Assistant Commissioner, Assessment Service/DCIR, Operations Group/ Commissioner of Internal Revenue, for their respective approval; b. Letter for the taxpayer/ claimant; Up to fifteen (15) days for VCAD and Regional Office TARD personnel for VCAD c. Disbursement Voucher (DV); Assessment Division for Regional Office d. Budget Utilization Request and Status (BURS); Up to eight (8) days for LTS e. Letter for BOC, if applicable; HREA for LTS f. Memorandum for the BIR Office having jurisdiction over the taxpayer/ claimant, if applicable (if there are observations that would require further verification/ investigation) 6. Review and approve the recommended VAT Refund per memorandum report None Up to five (5) days for VCAD and Regional Office Review HREA, Assessment Service Approval ACIR , Assessment Service or DCIR , Operations Group; or Commissioner , depending on the set threshold amount for VCAD Approval Regional Director for Regional Office Up to five (5) days for LTS Approval ACIR, LTS or CIR of BOC endorsement for LTS 7. Process the approved VAT refund amount None Finance Service/Accounting Division 8. Release the VAT Refund Check or Letter informing the taxpayer-claimant of the availability of the VAT refund claim None Up to Fifteen (15) days Administrative Service TOTAL: None 90 days Service of Processing of VAT Refund Claim is covered under RA 10963. 83. 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) 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes 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 1.3.1 still in the Records Room (PD) None 1 hour Personnel Officer , IRS None 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 TOTAL: None 1 day, 3 hours and 5 minutes Still in the Records Room of Personnel Division 84. 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: 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) 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes 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 1.3.1 it is already transferred to Records Division None 1 day Personnel Officer , Records Division (RD) None 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 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: None Records already in the Records Division 2 days, 2 hours and 5 minutes 85. 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) Requesting Agency ( i.e. , Ombudsman, DOFRIPS, Civil Service Commission CSC, Presidential Action Center (PAC), etc.) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the copy of Subpoena, memorandum, and/or request letter 1. Receive, validate and record subpoena, memorandum, and/or request letter None 5 minutes Receiving Officer, Personnel Division (PD) None 1.1 Evaluate and validate required information to process subpoena, memorandum, and/ or request letter None 30 minutes Personnel Officer , Information and Records Section (IRS) None 1.2 Retrieve the requested document/s if: None 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 None 1.11 Approve and sign transmittal letter None 30 minutes None 1.12 Record and transmit back to PD None 30 minutes DCIR RMG None 1.13 Receive and record in the database None 10 minutes Admin Officer , ODCIR RMG 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* Receiving Officer PD Releasing Officer PD TOTAL NONE Employee records still in the Records Room of the Personnel Division 2 days, 5 hours and 45 minutes 86. 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 WHERE TO SECURE 1. Subpoena, memorandum, request letter (1 original) Requesting Agency ( i.e. , Ombudsman, DOF-RIPS, Civil Service Commission CSC, Presidential Action Center (PAC), etc.) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the copy of Subpoena, memorandum, and/or request letter 1. Receive, validate and record subpoena, memorandum, and/or request letter None 5 minutes Receiving Officer , Personnel Division (PD) None 1.1 Evaluate and validate required information to process subpoena, memorandum, and/or request letter None 30 minutes Personnel Officer, Information and Records Section (IRS) None 1.2 Retrieve the requested document/s if: None 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 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: NONE 3 days, 5 hours and 45 minutes Employee records already forwarded to Records Division 87. 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. ETHIDa 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 Evaluation Form (Format provided by their respective schools) (1 original) School of the Student Trainee CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Provide OJT Coordinator with the Performance Evaluation Form given by the school 1. Evaluate the trainee's performance at the end of their training. Initial/Sign Form. None 3 hours Asst. Division Chief/Division Chief/Head of Office Revenue District Office (RDO), Large Taxpayer 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) 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 None 10 minutes Administrative Officer Personnel Division (PD) TOTAL: None 4 hours 88. 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: Library Section, Training Delivery Division (TDD) Classification: Simple Type of Transaction: G2C Government to Citizen 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, or Company ID with picture and signature (1 original) for External researchers, or School or Office or Organization Attended, SSS, PhilHealth, BIR, etc. 2. Any government issued ID ( i.e. , UMID Card, SSS, GSIS, PhilHealth, Senior Citizen Card, PRC, Passport, etc.) (1 original) for public CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Sign in the BIR Library log book located at Room 705, Library, BIR National Office Building 1. Require presentation of valid ID and check sign in in the BIR Library log book None 1 Minute Librarian Library Section Training Delivery Division 2. Inquire about the book/issuance needed 2. Check the book/issuance in the record books, and its availability None 20 Minutes Librarian Library Section Training Delivery Division None 2.1. Recommend other source if the book/issuance is not available None 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 10 minutes Librarian Library Section Training Delivery Division None 3.1. Keep the book card together with the client's valid ID until the return of borrowed library materials None 4. Receive the book/issuance as requested 4. Give/release the book/issuance to the client None 3 Minutes Librarian Library Section Training Delivery Division None 4.1. Record the transaction in the BIR Library's database None 5. Return the book/issuance within the day 5. Check the physical condition of library materials None 5 Minutes Librarian Library Section Training Delivery Division 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 6. Receive valid or government issued ID submitted from the librarian 6. Return the book card in the book pocket of the book/issuance None None 6.1. Return the book/issuance in the shelf/filing cabinet None 5 Minutes Librarian Library Section Training Delivery Division TOTAL: None 44 Minutes 89. Request for Certification/Certified Photocopy of Documents/Revenue Issuances (Walk-ins) A Certified True Copy of Records on file issued to individuals needing a copy of document that has been stamped to certify that the document is a true copy of the original. A Certification is issued to individuals that states a document is on file/possession of the Records Management Division. Office or Division: Records Management Division (RMD), Administrative Service Classification: Simple Type of Transaction: G2C Government to Citizen; G2B Government to Business; G2G Government to Government Who may avail: All CHECKLIST OF REQUIREMENTS WHERE TO SECURE PRINCIPAL Request letter for Certification/Certified True Copy of records on file (one (1) original and one (1) duplicate copy) Authorized Requisitioner Government Issued Identification Card (one (1) photocopy) Post Office, DFA, PSA, SSS, GSIS, PRC or LTO REPRESENTATIVE Special Power of Attorney (if applicable) Person being Represented Authorization Letter (original letter) Authorized Requisitioner Government Issued Identification Card of the person being represented (one (1) photocopy) Post Office, DFA, PSA, SSS, GSIS, PRC or LTO CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits request letter for certification/ certified true copy of records on file to RMD. 1. Receives request letter and stamps date; provides Freedom of Information Form to taxpayer/ requestor. None 2 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) (Receiving Officer/Clerk) , RMD 2. Fills out the Freedom of Information Form for Confidential Information (CI), tax case document and/or RTAO/ RSO 2. Receives and logs the Freedom of Information Form for CI, tax case documents, RTAO/ RSO request (if applicable); forwards to ADOF/ADAS (Document Processor). None 5 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD 2.1 Receives and verifies the records on file folder. None 20 minutes ADOF/ADAS (Document Processor) , RMD 2.2 Forwards the request together with the records on file for the approval of Asst. Division Chief and Division Chief. None 15 minutes ADOF/ADAS (Document Processor) , RMD 2.3 Approves/signs the request to reproduce the document and certification. None 15 minutes Section Chief (SC), NCRS/Asst. Division Chief (ADC), Division Chief (DC) , RMD 3. Receives the Payment Order and pays to Cashier, General Services Division (GSD). 3. Prepares the Payment Order and advices the taxpayer to pay the required certification fees and purchase the loose documentary stamps to/from the Cashier-GSD. P30.00 for DST P100.00 for Certification Fee 1 hour ADOF/ADAS (Document Processor) , RMD 4. Presents the Official Receipt, Valid IDs and/or Authorization Letter (for authorized representative). 4. Receives the OR and the purchased loose documentary stamps; attaches to the letter request. None 15 minutes ADOF/ADAS (Document Processor) , RMD 4.1 Processes the request and prepares the certification/ document for approval of SC, NCRS, ADC and DC. None 15 minutes ADOF/ADAS (Document Processor) , RMD 4.2 Reviews, initials/ signs certification/ document requested. None 15 minutes Section Chief (SC), NCRS/Asst. Division Chief (ADC), Division Chief (DC) , RMD 4.2 Affixes and cancels the documentary stamps on signed copy of certification/ document. None 10 minutes ADOF/ADAS (Document Processor) , RMD 5. Receives the certification/ document requested. 5. Records and releases the certification/ document to the taxpayer/ requesting party. None 2 minutes ADOF/ADAS (Document Processor) , RMD TOTAL: None 2 hours, 54 minutes NOTE: 1. Processing of request shall be based on the completeness of document submitted. 2. The total processing time indicated above is computed on a per request basis and in assumption that one (1) or two (2) Authorized Requisitioners are being served at any given time. The same may be extended depending on the volume of the received Request for the day. 90. Request for a copy of Revenue Issuances (Online) An electronic or scanned copy from the original physical copy of revenue issuances on file issued to individuals through email or Freedom of Information (FOI) Portal. Office or Division: Records Management Division (RMD), Administrative Service Classification: Simple Type of Transaction: G2C Government to Citizen; G2B Government to Business; G2G Government to Government Who may avail: All CHECKLIST OF REQUIREMENTS WHERE TO SECURE Email/FOI Portal Request or Inquiry Taxpayer or Client CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME RESPONSIBLE PERSON 5. Submit an e-mail/ FOI Portal request or inquiry to [emailprotected] 5. Acknowledge the receipt of e-mail/FOI Portal request or inquiry of the taxpayer or client None 20 minutes ADOF/FOI Receiving Officer None 6. Scanned requested revenue issuances None 20 minutes ADA/ADAS 6. Receive email/FOI Portal request or inquiry 7. Send response to the e-mail/FOI Portal request or inquiry of the taxpayer or client. None 20 minutes ADOF/FOI Receiving Officer TOTAL: None 1 hour NOTES: 1. The total processing time indicated above is computed on a per request basis and in assumption that one (1) or two (2) online transactions are being served at any given time. The same may be extended depending on the volume of the received Request for the day. 91. Numbering and Recording of Confidential Information (CI) filed by Tax Informer at the National Office A Confidential Information (CI) 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 Classification: Simple Type of Transaction: G2C Government to Citizen 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 tax laws or violations of any provisions 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 Duly notarized and validated Affidavit Confidential Information against the denounced taxpayer shall be under oath and shall be personally executed and filed by the tax informer in four (4) copies. Tax Informer Validation thru Chief, Prosecution Division Government issued Identification Card of the person being represented (1 photocopy) Post Office, DFA, PSA, SSS, GSIS, PRC or LTO CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Files the duly notarized and validated Affidavit Confidential Information (under oath) in four (4) copies. 1. Receives the duly notarized and validated Affidavit Confidential Information in four (4) copies. None 15 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) Receiving Officer/Clerk , RMD 1.1 Assigns Number and records the valid (CI) in Confidential Entry Book. None 20 minutes ADOF/ADAS Receiving Officer/Clerk 1.2 Retains one (1) copy for Records Management Division file. None 5 minutes ADOF/ADAS Receiving Officer/Clerk , RMD 1.3 Furnishes a copy of numbered Confidential Information to Enforcement and Advocacy Service/ National Investigation Division and Prosecution Division. None 1 hour ADOF/ADAS Receiving Officer/Clerk , RMD 2. Receives copy of duly numbered CI. 2. Releases the copy of duly numbered CI to Tax Informer. None 5 minutes ADOF/ADAS Receiving Officer/Clerk , RMD TOTAL: None 1 hour, 32 minutes NOTE: 1. Processing of request shall be based on the completeness of document submitted. 2. The total processing time indicated above is computed on a per Request received. 3. The total processing time indicated above is computed on a per CI basis and in the assumption that a tax informer is being served at any given time. The same may be extended depending on the volume/pages of the received CI for the day. NATIONAL OFFICE Internal Services 1. Processing of Request for Administrative Compliance (Tax Clearance Purposes) for 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. TIADCc 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: LT-Excise Taxpayers Regulatory Division (ELTRD) CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Request Letter for Administrative Compliance (Tax Clearance Purposes) (1 original copy). To be supplied by ELTRD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File Memorandum Request to ELTFOD. 1. Receive Memorandum Request from ELTRD. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.1 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Check compliance of Taxpayer and pending assessments, if any. None 2 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/ Revenue Officer None 1.3 Prepare Memorandum Order addressed to ELTRD regarding result/findings for Tax Clearance issuance. None 30 minutes Revenue Officer ELTFOD None 1.4 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.5 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.6 Forward Memorandum Order to the Division Chief for final review and for affixing of signature. None 30 minutes Division Chief ELTFOD 2. Receive Memorandum Order from ELTFOD. 2. Submit/ Forward Memorandum Order to ELTRD. None 10 minutes Releasing Officer ELTFOD TOTAL: 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 Compliance (Tax Clearance Purposes) (1 original copy). To be supplied by ELTRD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File Memorandum Request to ELTFOD. 1.1 Receive Memorandum Request from ELTRD. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.2 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.3 Check compliance of Taxpayer and pending assessments, if any. None 5 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/ Revenue Officer None 1.4 Prepare Memorandum Order addressed to ELTRD regarding result/findings for Tax Clearance issuance. None 30 minutes Revenue Officer ELTFOD None 1.5 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.6 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.7 Forward Memorandum Order to the Division Chief for final review and for affixing of signature. None 30 minutes Division Chief ELTFOD 2. Receive Memorandum Order from ELTFOD. 2. Submit/Forward Memorandum Order to ELTRD. None 10 minutes Releasing Officer ELTFOD TOTAL: 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 Compliance (Cancellation of Permit) (1 original copy). To be supplied by ELTRD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File memorandum request to ELTFOD. 1. Receive memorandum Request from ELTRD. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.1 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Prepare Memorandum Order to Zone-in Charge/ Revenue Officer for stocktaking; check other administrative compliance of taxpayer and/or Taxpayer and pending assessments, if any. 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. None 3 days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/ Revenue Officer ELTFOD None 1.3 Prepare Memorandum Order to ELTRD regarding stocktaking result/findings for Cancellation of Permit. None 1 hour Revenue Officer ELTFOD None 1.4 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.5 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.6 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Division Chief ELTFOD 2. Receive memorandum order from ELTFOD. 2. Submit/ Forward Memorandum Order to ELTRD. None 10 minutes Releasing Officer ELTFOD TOTAL: None 3 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. 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 Compliance (Cancellation of Permit) (1 original copy). To be supplied by ELTRD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File memorandum request to ELTFOD. 1. Receive memorandum Request from ELTRD. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.1 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Prepare Memorandum Order to Zone-in Charge/ Revenue Officer for stocktaking; check other administrative compliance of taxpayer and/or Taxpayer and pending assessments, if any. 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. None 5 Days Zone-in-Charge/EXTA Head/Revenue Officer on Premise/ Revenue Officer ELTFOD None 1.3 Prepare Memorandum Order to ELTRD regarding stocktaking result/findings for Cancellation of Permit. None 1 hour Revenue Officer ELTFOD None 1.4 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.5 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.6 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Division Chief ELTFOD 2. Receive memorandum order from ELTFOD. 2. Submit/ Forward Memorandum Order to ELTRD. None 10 minutes Releasing Officer ELTFOD TOTAL: None 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. 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 Compliance (Renewal of Permit) (1 original copy). To be supplied by ELTRD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File memorandum request to ELTFOD. 1. Receive Memorandum Request from ELTRD. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.1 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Check for administrative compliances of Taxpayer and pending assessments, if any. Note: If taxpayer is not compliant, prepare Notice of Discrepancy (number of days will be extended). None 5 days Zone-in-Charge/EXTA Head/Revenue Officer ELTFOD None 1.3 Prepare Memorandum Order to ELTRD regarding result/findings for Renewal of Permit. None 1 hour Revenue Officer ELTFOD None 1.4 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.5 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.6 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Division Chief ELTFOD 2. Receive memorandum order from ELTFOD. 2. Submit/ Forward Memorandum Order to ELTRD. None 10 minutes Releasing Officer ELTFOD TOTAL: 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 Division (1 original). To be supplied by Audit Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File Request Letter to ELTFOD. 1. Receive Request Letter from Audit Division. None 10 minutes Receiving Officer/Officer of the Day ELTFOD None 1.1 Assign request to the corresponding Revenue Officer. None 10 minutes Section Chief ELTFOD None 1.2 Prepare requested documents of Audit Division thru photocopy and prepare Memorandum Order. None 2 days and 4 hours Revenue Officer ELTFOD None 1.3 Forward Memorandum Order to the Section Chief for preliminary review and for affixing of initial. None 30 minutes Section Chief ELTFOD None 1.4 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Assistant Division Chief ELTFOD None 1.5 Forward Memorandum Order to the Assistant Division Chief for verification/ validation and for affixing of initial. None 30 minutes Division Chief ELTFOD 2. Receive requested documents from ELTFOD. 2. Submit/ Forward requested documents to Audit Division. None 10 minutes Releasing Officer ELTFOD TOTAL: 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 requested by BIR Offices for use in the audit of internal revenue taxes of taxpayers under RDO No. 121 and RDO No. 124. cSEDTC 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 (ATRIG, Sworn Statement and Permit). [One (1) Original Copy] Requesting Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File request for copy of Documents (ATRIG, Sworn Statement and Permit) at Petroleum and Automobile Section (PAS), Alcohol, Non-essential, Sweetened Beverage Section (ANSBS), Tobacco, Minerals, Power and Mining Section (TMPMS), Room 102, ELTRD 1. Receive request. None 2 minutes Revenue Officer (Officer of the Day) ELTRD None 1.1. 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 1.2. Assign application to Revenue Officer and affix initial on routing slip. None 2 minutes Revenue Officer (assigned in database) ELTRD None 1.3. Prepare the requested document. None 20 minutes Revenue Officer ELTRD None 1.4. Endorse the same to Section chief if the request is completed and affix initial on routing slip. None 3 minutes Revenue Officer ELTRD None 1.5. Review the request and supporting documents to be released. None 5 minutes Section Chief ELTRD None 1.6. Endorse the same to Assistant Division chief for review and affix initial on routing slip. None 3 minutes Section Chief ELTRD None 1.7 Review the request and supporting documents to be released. None 5 minutes Assistant Division Chief ELTRD None 1.8 Endorse the same to the Division Chief for review and affix initial on routing slip. None 3 minutes Assistant Division Chief ELTRD None 1.9 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 Total: None 1 hour 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: 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. All concerned BIR offices availing of the service 2. Product Information Sheet or Product Data Sheet (stating the following: product description, applications and/or uses). [One (1) Photocopy] Manufacturer 3. Material Safety Data Sheet (MSDS) or Safety Data Sheet (SDS) (complete information per Section). [One (1) Photocopy] Manufacturer 4. Certified Product Ingredients List or 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, and signature over printed name of authorized official]. Manufacturer 5. Certified Process Flow (showing the 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]. Manufacturer 7. Certificate of Analysis (COA) or 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: 1. Essential oil or perfume content. Manufacturer 8. Product sample properly labelled and identified by client (indicate name of sample; company name; signature over printed name of client/representative). Manufacturer/Supplier CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 2. * Submit letter/memorandum requesting for tax classification together with complete and non-erroneous requirements to the Laboratory Section, (LS), Room 102, ELTRD 1. Receives and checks content of letter/memorandum and verify requirements. None 30 minutes Revenue Chemist , Laboratory Section, Excise LT Regulatory Division None 1.1 Receive letter/memorandum together with the requirements. None 3 minutes Revenue Chemist , Laboratory Section, Excise LT Regulatory Division None 1.2 Evaluate documents and generate report. None 19 working days Assigned Revenue Chemist/Chief , Laboratory Section, Excise LT Regulatory Division 2. Receive report. 2. Release report to LTS, concerned division under LTS, Law Division, other offices concerned. None Assigned Revenue Chemist/Chief , Laboratory Section, Excise LT Regulatory Division TOTAL: None 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: The Chief, Excise LT Regulatory Division, G/F Room 102, BIR, NOB, Diliman, Quezon City) requesting for analysis of BIR accountable form/s. [One (1) Original Copy] Requesting office/employee 2. BIR accountable form/s for analysis. [Original copy/copies] CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter/memorandum together with the specimen/s identified by the requesting party to Laboratory Section, (LS), Room 102, ELTRD Note: Maximum of 5,000 pieces of accountable forms per request. 1. Receives and checks content of letter/ memorandum and verify specimen/s. None 5 minutes Revenue Chemist , Laboratory Section, Excise LT Regulatory Division None 1.1 If found in order, receive letter/ memorandum together with specimen/s. None 3 minutes Revenue Chemist , Laboratory Section, Excise LT Regulatory Division None 1.2 Duly identify the specimen/s, conduct analysis and generate report. None 19 working days Assigned Revenue Chemist/Chief , Laboratory Section, Excise LT 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 (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 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 ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits a request letter to LTDPQAD at Rm 214a. 1. Receives the memo request from the concerned RDO/Office. None 5 minutes Receiving Officer LTDPQAD None 1.1 Records the memo request in the logbook and forward it to the Division Chief. None 5 minutes Receiving Officer LTDPQAD None 1.2 Checks the memo request and endorses to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 1.3 Records the memo request in the logbook and assigns it to the Revenue Officer of the concerned RDO. None 5 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.4 Verifies if the large taxpayer applicant has outstanding tax liabilities through BIR database and BIR filing system (EFPS). None 30 minutes Revenue Officer Quality Assurance Section-LTDPQAD None 1.5 Prepares Memo of No Tax Liabilities to be forwarded to the Section Chief for review and initial. None 10 minutes Revenue Officer Quality Assurance Section-LTDPQAD None 1.6 Reviews and initials Memo of No Tax Liabilities. None 20 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.7 Forwards the Memo of No Tax Liabilities to the Assistant and Division Chief for initial and signature. None 5 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.8 Initials and signs the Memo of No Tax Liabilities None 20 minutes Assistant Chief and Division Chief LTDPQAD None 1.10 Forwards the signed Memo of No Tax Liabilities to the releasing officer. None 5 minutes Division Chief LTDPQAD 2. Receive the Memo of No Tax Liabilities. 2. Releases the signed Memo of No Tax Liabilities to the concerned LT office. None 15 minutes Releasing Officer LTDPQAD TOTAL: None 2 hours and 5 minutes 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 ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit a request letter to LTDPQAD at Rm 214a. 1. Receives the memo request from the concerned RDO/Office. None 5 minutes Receiving Officer LTDPQAD None 1.1 Records the memo request in the logbook and forwards it to the Division Chief. None 5 minutes Receiving Officer LTDPQAD None 1.2 Forwards the memo request to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 1.3 Records the memo request in the logbook and assigns the said memo request to the account maintenance officer (Revenue Officer) of the concerned RDO. None 5 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.4 Verifies if the large taxpayer applicant has outstanding tax liabilities through BIR database and BIR filing system (EFPS). None 3 days Revenue Officer Quality Assurance Section-LTDPQAD None 1.5 Prepares a Preliminary Notice for review and validation of the concerned Section Chief. None 30 minutes Revenue Officer Quality Assurance Section-LTDPQAD None 1.6 Reviews, initials and forwards the Preliminary Notice to the Assistant and Division Chief for initial and signature. None 15 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.7 Forwards the Preliminary Notice to the concerned LT-AUDIT DIVISION for further review and validation. None 15 minutes Releasing Officer LTDPQAD None 1.8 Receives and records the Preliminary Notice from LTDPQAD, for review and validation of the Revenue Officer in charge of the taxpayer. None 10 minutes Receiving Officer LT-Audit Division None 1.9 Forwards the validated Preliminary Notice to the LTDPQAD. None 10 minutes Releasing Officer LT-Audit Division None 1.10 Receives and records the validated Preliminary Notice. None 10 minutes Receiving Officer LTDPQAD None 1.11 Transmits to Head Revenue Executive Assistant (HREA) of LTS Programs & Compliance Group and Office of the Assistant Commissioner for initial/ signature and approval. LTS Assistant Commissioner (ACIR) for signature. None 10 minutes Releasing Officer LTDPQAD None 1.12 Receives and records the Preliminary Notice for LTS-ACIR's signature. None 10 minutes Receiving Officer LTS ACIR None 1.13 ACIR signs the Preliminary Notice. None 5 minutes ACIR LTS None 1.14 Transmits the signed Preliminary Notice to LTDPQAD. None 10 minutes Releasing Officer LTS-ACIR None 1.15 Receives and records the signed Preliminary Notice from ACIR. None 10 minutes Receiving Officer LTDPQAD 2. Receive Preliminary Notice. 2. Release/Mails the signed Preliminary Notice to the concerned taxpayer. None 10 minutes Releasing Officer LTDPQAD TOTAL: 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. TIN b. Taxpayer's Name c. Return Period d. Tax Type e. Form type f. Amount of Tax Payment Payment record adjustment 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: 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). 2 Tax return(s) filed (1 photocopy). 3 Proof of tax payment(s) (1 photocopy) RDO CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits a request letter for correction of payment details in the BIR database to LTDPQAD at Rm 214a. 1. Receives and records the letter request in the logbook. None 5 minutes Receiving Officer LTDPQAD None 1.1 Forwards the said request letter to the Division Chief. None 5 minutes Receiving Officer LTDPQAD None 1.2 Assigns the request to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 1.3 Receives the assignment, 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 15 minutes Section Chief Quality Assurance Section-LTDPQAD 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 the BIR database. None 15 minutes Payment Error Handler Quality Assurance Section-LTDPQAD 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. None 5 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.10 Resolves the suspension error of the adjusted payment and updates the Section Chief on the status of the transaction. None 10 minutes Payment Error Handler Quality Assurance Section-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. None 20 minutes Payment Error Handler Quality Assurance Section-LTDPQAD 2. Makes a follow up on the status of their request for correction of their payment record in the BIR database through email, phone call or personal appearance. 2. LTAD/ELTRD resolves the registration issue. None 1 day LTAD/ELTRD None 2.1 LTAD/ELTRD 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 2.3 Error-handler resolves the issue in the ITS database. None 20 minutes Error-handler LTDPQAD 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. None 10 minutes Section Chief LTDPQAD TOTAL: None 1 day, 3 hours and 10 minutes 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 ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits a written request letter for cancellation to LTDPQAD at Rm 214a. 1. Receives and records the written request in the logbook. None 10 minutes Receiving Officer LTDPQAD None 1.1 Forwards the request letter to the Division Chief. None 5 minutes Receiving Officer LTDPQAD None 1.2 Assigns the said request to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 1.3 Prepares a memo addressed to the concerned LT-Audit Division. Attaches the said request for cancellation of double payment of tax due or double filed tax return to the memo. None 30 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.4 Forwards the memo and request letter to the LT Audit Division for cancellation of the transaction. None 5 minutes Releasing Officer LTDPQAD None 1.5 Reviews and validates the request letter and its attachment. None 5 days LT-Audit Division None 1.6 Receives and records the validated memo request from the concerned Audit Division. None 10 minutes Receiving Officer LTDPQAD None 1.7 Forwards the said validated memo request to the Head Revenue Executive Assistant (HREA) of LTS Programs & Compliance Group. None 10 minutes Releasing Officer LTDPQAD None 1.8 Reviews/initials the memo and forwards to the Office of Assistant Commissioner (OACIR). None 30 minutes HREA/Releasing Officer, LTS None 1.9 Receives/ review and signs memo request and forwards to LTDPQAD. None 20 minutes HREA and LTS-ACIR LTS None 1.10 Prepares adequate documentation (soft copy) of the cancelled transaction. Performs the approved cancellation of the requested transaction in the BIR database. None 20 minutes Return and payment Error Handler Quality Assurance Section-LTDPQAD None 1.11 Forwards the accomplished requests and its corresponding documents to the Section Chief for filing. None 5 minutes Return and payment Error Handler Quality Assurance Section-LTDPQAD None 1.12 Receives and files the documents of the accomplished request of the Clients/RDO/ Account Maintenance Officer. None 5 minutes Section Chief Quality Assurance Section-LTDPQAD 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. 2. Updates the requesting party upon follow-up. None 10 minutes Section Chief or payment/return Error Handler Quality Assurance Section-LTDPQAD TOTAL: None 5 days, 2 hours and 45 minutes 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. SDAaTC 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 ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits a request letter to LTDPQAD at Rm 214a. 1. Receives and records the written request in the logbook. None 10 minutes Receiving Officer LTDPQAD None 1.1 Forwards the said request to the Division Chief. None 5 minutes Receiving Officer LTDPQAD None 1.2 Assigns the said request to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 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 due to double/ multiple remittance made by DPWH for review and validation. None 30 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.4 Reviews and validates the request letter and its attachment. None 5 days LT-Audit Division None 1.5 Receives and records the validated and signed memo request from the concerned taxpayer. None 10 minutes Receiving Officer LTDPQAD None 1.6 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. None 10 minutes Releasing Officer LTDPQAD None 1.7 Receives the said memo request for signature and final approval of HREA of LTS Programs & Compliance Group and OACIR. None 10 minutes Receiving Officer HREA of LTS Programs & Compliance Group and OACIR None 1.8 Receives and records signed memo (final approval) from LTS-ACIR. None 10 minutes Receiving Officer LTDPQAD None 1.9 Performs the approved cancellation of the requested TRA payment record in the BIR database. None 10 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.10 Prepares 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. None 10 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.11 Forwards the notification memo to the Chief of Revenue Accounting Division (RAD) and Miscellaneous Operations and Monitoring Division (MOMD). None 5 minutes Releasing Officer LTDPQAD None 1.12 Receives the notification memo from Revenue Accounting Division (RAD) and Miscellaneous Operations and Monitoring Division (MOMD). None 5 minutes Receiving Officer LTDPQAD None 1.13 Records the accomplished cancellation of the TRA payment (soft copy). None 5 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.14 Files the accomplished request letter for cancellation and its corresponding documents. 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 e-mail, phone call or personal appearance. 2. Updates the Client on the status of their request for cancellation of their TRA payment details in the BIR database. None 10 minutes Payment Error Handler Quality Assurance Section-LTDPQAD TOTAL: None 5 days, 2 hours and 20 minutes 14. Processing of Request for correction of TRA payment due erroneous payment details such as: a. Return Period b. Form Type c. Tax Type d. 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 ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits a request letter for correction of TRA payment details in the BIR database to LTDPQAD at Rm 214a. 1. Receives and records the request letter for correction of TRA payment details in the BIR database. None 5 minutes Receiving Officer LTDPQAD None 1.1 Forwards the said request to the Division Chief None 5 minutes Receiving Officer LTDPQAD None 1.2 Assigns the DPWH's request for correction of their TRA payment record in the BIR database to the Chief of Quality Assurance Section. None 5 minutes Division Chief LTDPQAD None 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. None 15 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.4 Receives and validates the request and its documents through the BIR database and filing system (eFPS). None 15 minutes Payment Error Handler Quality Assurance Section-LTDPQAD If the request is valid: Prepares a memo addressed to the Chief of the concerned LT-Audit Division; and attaches the accomplished TRA Debit Memo, and the photocopy of the erroneous TRA payment for further review and validation, approval and signature. 30 minutes Payment Error Handler Quality Assurance Section-LTDPQAD If the request is not valid: Notifies the Client through e-mail, phone call, mail or upon the Client's follow-up. 30 minutes Section Chief/ Payment Error Handler Quality Assurance Section-LTDPQAD None 1.5 Records and forwards the memo (with the necessary documents) to the concerned LT-Audit Division for signature. None 5 minutes Releasing Officer LTDPQAD None 1.6 Receives and records the memo on TRA payment. None 5 minutes Receiving Office LT-Audit Division None 1.7 Assigns docket to Revenue Officer. None 5 minutes Chief , LT-Audit Division None 1.8 Verifies/ validates and prepares memo endorsing DPWH's request for correction of their TRA payment record to LTDPQAD for resolution. None 5 days Revenue Officer LT-Audit Division None 1.9 Forwards the signed memo for correction of TRA payment record in the BIR database. None 5 minutes Releasing Officer LT-Audit Division None 1.10 Receives and records the signed memo for correction of TRA payment record in the BIR database. None 10 minutes Receiving Officer LTDPQAD None 1.11 Forwards the signed memo to the error handler for resolution. None 5 minutes Section Chief Quality Assurance Section-LTDPQAD None 1.12 Cancels the erroneous TRA payment record and adds its replacement with the corrected derail(s) in the BIR database. None 15 minutes Section Chief/ Payment Error Handler Quality Assurance Section-LTDPQAD None 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/ adjustment made on the TRA payment record in the BIR database. None 15 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.14 Forwards the notification memo to the Chief of Revenue Accounting Division (RAD) and Miscellaneous Operations and Monitoring Division (MOMD). None 5 minutes Releasing Officer LTDPQA None 1.15 Receives the copy of notification memo from Revenue Accounting Division (RAD) and Miscellaneous Operations and Monitoring Division (MOMD). None 5 minutes Receiving Officer LTDPQAD None 1.16 Records the accomplished correction of the TRA payment. (soft copy). None 5 minutes Payment Error Handler Quality Assurance Section-LTDPQAD None 1.17 Files the accomplished request letter for correction and its corresponding documents. 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 e-mail, 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. None 10 minutes Payment Error Handler Quality Assurance Section-LTDPQAD TOTAL: None 5 days, 3 hours and 20 minutes 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) Classification: Complex Type of Transaction: G2G Government to Government Who may avail: Revenue District offices CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Written request (1 original copy). Revenue District Offices (RDO) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter request on transfer of payment by RDOs (ONETT transaction/ Deficiency Tax) to LTDPQAD at Rm 214a. 1. Receive the letter request on the transfer of payment from Revenue District Offices and forward it to the Division Chief. None 5 minutes Receiving Officer LTDPQAD 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 Section for processing. None 5 minutes Receiving Officer LTDPQAD 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/ validation. 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 Section Chief Reports and Correspondence Section-LTDPQAD 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 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 recommendation 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 Section Chief Reports and Correspondence Section-LTDPQAD 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 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 HREA LTS Programs and Compliance Group 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 None 30 minutes Releasing Officer TOTAL: None 6 days, 5 hours and 35 minutes 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. Office or Division: 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 Requisition and Issue Slip (RIS) (3 Originals). Provided by the requesting office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the duly accomplished and originally signed RIS. 1. Receive and log the RIS in the TSPMD Central Monitoring Database, prepare Routing Slip and forward the same to the Section Chief (SC)-FDRS. None 30 minutes Receiving/ Releasing Clerk (RC) -TSPMD 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 RI, check the availability of the BIR Forms indicated therein, and prepare corresponding Memorandum (Draft) and forward the same to SC- FDRS. None 30 minutes RO -FDRS, TSPMD None 1.3 Review the Memorandum (Draft), instruct to revise/finalize and forward the same to RO- FDRS. None 1 hour SC -FDRS, TSPMD None 1.4 Revise/Finalize the Memorandum (Draft) and forward the same to SC- FDRS. 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 None 1.6 Review, approve/sign the Memorandum and forward the same to Division Chief (DC). None 1 hour ADC -TSPMD 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 Memorandum approve/sign the Memorandum and forward the same to ACIR-CSS. None 1 hour HREA -CSS None 1.13 Approve/ sign the Memorandum and forward the same to RC-CSS for return to TSPMD. None 1 hour ACIR -CSS None 1.14 Log and return the Memorandum with attachments to RC-TSPMD. None 5 minutes RC -CSS None 1.15 Log receipt of Memorandum with attachments then Forward to RO-FDRS. None 5 minutes RC -TSPMD None 1.16 Release approved/ signed Memorandum to RR/RDO/LT Office/Other Concerned Office's Representative. None 5 minutes RO -FDRS, TSPMD TOTAL: None 1 Day 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 Transaction: G2G Government to Government Who may avail: Miscellaneous Operations Monitoring Division (MOMD) CHECKLIST OF REQUIREMENTS WHERE TO SECURE Request from MOMD with attached copy of TCC. Requesting Office (MOMD) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the complete aforementioned documents. 1. Receive request from MOMD for the validation of the Tax Credit Certificates to be converted to cash. None 10 minutes Receiving Officer VCAD None 1.1 Assign the request to the Revenue Officer None 10 minutes Division Chief VCAD None 1.2 Retrieve the docket of the case. None 3 days Revenue Officer Assigned VCAD None 1.3 Validate the TCC to be converted to cash, prepare report thereon and Certification that the TCC is authentic, valid and indeed issued by the Office. None 3 days Revenue Officer Assigned VCAD None 1.4 Review the Certification prepared, and affix initial. None 1 hour Assistant Division Chief VCAD None 1.5 Approve the Certification and report. None 30 minutes Division Chief VCAD 2. Receive Certificate 2. Release the Certificate to the requesting office. None 10 minutes Receiving Officer VCAD TOTAL: 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-OG-Approving 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the request, together with the required list. 1. Receive the duly validated complete documents. None 6 minutes Officer of the Day , APD None 1.1 Encode the request in the database. None 5 minutes Revenue Officer , APD None 1.2 Assign the request to Evaluator. None 2 minutes Division Chief , APD None 1.3 Evaluate the list of taxpayers recommended for audit based on prescribed criteria. None 2 days and 6 hours Revenue Officer Assigned , APD (processor) None 1.4 Prepare the list of taxpayers qualified for issuance of eLA for the approval of the Chief. None 4 hours Revenue Officer assigned APD None 1.5 Review the list of taxpayers recommended for approval and affix initial under the name of the Division Chief. None 4 hours Section Chief and Asst. Division Chief APD None 1.6 Final Review of the list of taxpayers recommended for issuance of eLA and affix signature. None 4 hours Division Chief APD None 1.7 Forward/ Submit the list of taxpayers recommended for issuance of eLA to the Assessment Service for the required initial. None 10 minutes Revenue Officer assigned APD None 1.8 Receive from APD the recommended list of taxpayers for issuance of eLA. None 5 minutes Receiving/ Releasing Officer , Assessment Service None 1.9 Review the submitted list recommended for approval and affix initial under the name of the approving office. None 2 hours ACIR , Assessment Service None 1.10 Forward the list of taxpayers recommended for issuance of eLA to Assessment Programs Division. None 10 minutes Receiving/ Releasing Officer , Assessment Service None 1.11 Receive and forward the list of taxpayers recommended for issuance of eLA to the Office of the Deputy Commissioner, Operations Group. None 5 minutes Receiving/ Releasing Officer , APD None 1.12 Receive from APD the recommended list of taxpayers for issuance of eLA. None 5 minutes Receiving Officer , ODCIR-OG None 1.13 Approve the list of taxpayers recommended for issuance of eLA. None 2 hours Deputy Commissioner , Operations Group None 1.14 Forward the approved list of taxpayers for issuance of eLA to Assessment Programs Division. None 5 minutes Receiving/ Releasing Officer , ODCIR, OG 2. Receive the approved list of taxpayers for issuance of eLA. 2. Return to the requesting office the approved list of taxpayers for issuance of eLA. None 1 hour and 7 minutes Officer of the Day APD TOTAL: 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 Transaction: G2G Government to Government Who may avail: Concerned BIR Offices CHECKLIST OF REQUIREMENTS WHERE TO SECURE Mandatory Requirements Request/Query. Requesting office within the BIR CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the request together with appropriate attachment 1. Receive the written queries pertaining to audit policies and procedures None 6 minutes Officer of the Day APD None 1.1 Encode the request in the database None 5 minutes Revenue Officer APD None 1.2 Assign the request to Evaluator None 2 minutes Chief of the Division APD None 1.3 Evaluate the query and prepare draft reply None 8 hours Revenue Officer Assigned (processor) APD None 1.4 Initial Review of the draft reply None 4 hours Section Chief APD None 1.5 Final Review of the draft/ proposed reply None 4 hours Assistant Division Chief APD None 1.6 Approve the reply None 30 minutes Division Chief APD 2. Receive the reply. 2. Send the approved reply to the requesting office. None 5 minutes Officer of the Day APD TOTAL: None 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. 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 purpose and period of verification. VCAD, TARD, LTS 2. List of Registered Business Entities (RBEs) for validation/certification. VCAD, TARD, LTS CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the complete aforementioned documents to AITEID 1. Receive and encode the letter at the AITEID receiving section. None 6 minutes Receiving Officer , AITIED None 1.1 Forward letter to the Incentives Section None 2 minutes Receiving Officer , AITIED None 1.2 Process the Request. Verify the RBE with the following: a) IPA annual endorsement for VAT-Zero b) Registration per IPA c) That Claimant has approved VAT zero application for the particular year. None 3 hrs and 22 minutes VAT zero-rate processor , AITIED None 1.3 Draft a letter of response a) Initiate/review of draft letter b) Affix initial for approval, for editing and/or correction. None 4 hrs Section Chief , Tax Exemption and Incentives Section-AITIED None 1.4 Secondary review: finalize letter and affix initial. None 8 hrs Assistant Division Chief , AITIED None 1.5 Sign and approve the letter None 8 hrs Division Chief , AITIED 2. Follow-up or pick-up the letter 2. Transmit/deliver to concerned Office None 30 minutes Messenger, AITIED TOTAL: 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 Head of Office Photocopy of Tax Verification Notice (TVN) Request Form attached to the Operations Memorandum No. 5-2019 dated July 3, 2019 Issued by the Office concern CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File the properly accomplished PRF with the required information. 1. Check the completeness/ correctness of information indicated on PRF filed None 15 minutes Receiving Officer , AITIED 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) None None 1.4 Receive the PRF for verification if the taxpayer had existing electronic Letter of Authority (eLA) issued and affix therein, then None 2 hours Revenue Officer assigned to MOS -AITIED None 1.5 Forward to the Third Party Information (TPI) Section None None 1.6 Receive the PRF for TIN verification on ITS-Registration System and extraction of RELIEF/BOC Data, as the case may be, on Data Warehouse Facility using SAS tool. None 1 working day Revenue Officer assigned to TPI Section-AITIED 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: TPI Section Chief (for initial) Assistant Chief (for initial) Chief (for approval) None None 1.9 Receive the Transmittal Slip for review and initial by Section Chief-TPI None 4 hours Section Chief , TPI-AITIED None 1.10 Receive the Transmittal Slip for review and initial by the Assistant Chief-AITIED None 4 hours Assistant Chief , AITIED None 1.11 Receive the Transmittal Slip for final review and approval by the Chief-AITIED None 2 hours Chief , AITIED 2. Receive Approved Transmittal Slip 2. Release to the concerned requesting investigating office the approved Transmittal Slip None 15 minutes Revenue Officer assigned to MOS-AITIED Total 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. 22. Verification of Revenue Collection Officers (RCOs) Accountability for the period covered September 1961 up to December 1989 Certification of Cleared Accountability (CCA) is a checklist/requirement by the Human Resource Development Service (HRDS) for National Clearance purposes. Office or Division: Revenue Accounting Division Classification: Simple Type of Transaction: Internal 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 Regional Office Clearance Revenue Regional Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Request and submit the duly accomplished form for the verification of RCO Accountability together with the complete required documents. 1. Provide a pro forma request for verification of RCO Accountability together with the checklist of required documents. None 2 minutes Receiving/ Releasing Officer, Tax Payment Verification and Allotment Section (TPVAS)-RAD 1.1 Receive and control the request. None 1.2 Forward to the Assistant Section Chief. None None 1.3 Verify the name of the RCO in the Alpha List of Accountable Officers (AOs) for the period covered September 1961 up to December 1989, Abstract of Deposit, and Schedule of Due from Officers and Employees with Outstanding Balance. None 5 minutes Assistant Section Chief, TPVAS-RAD None 1.4 Issue a CCA. Initial and forward to the Section Chief. None 10 minutes Assistant Section Chief, TPVAS-RAD None 1.5 Validate, initial and forward the CCA to the Administrative Unit None 2 minutes Section Chief, TPVAS-RAD 1.6 Initial and forward the CCA to the Chief-RAD. None 2 minutes Assistant Chief, RAD 1.7 Sign the CCA and forward to the Administrative Unit. None 2 minutes Chief, RAD 2. Receive the RCO Certification of No Accountability 2. Release the CCA. None 2 minutes Receiving/ Releasing Officer, Administrative Unit-RAD TOTAL: 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. 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 29-2014) Accounts Receivable Monitoring Division, BIR National Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit request form to the Receiving Officer of ARMD 1. Receive the request form sent either thru electronic mail or manually transmitted by the requesting office; None 15 minutes Receiving Officer 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 application maintained for the purpose and assign the request form 20 minutes Section Chief None 1.3.Forward the received request form to the assigned analyst for the verification process; 4 minutes Section Chief 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; (Note: with dependency on the availability/ accessibility of the system) 4 hours Analyst (Revenue Officer) 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, date and time of actual receipt in the transmittal and forward the accomplished request form to the Division Chief for approval and signature; 15 minutes Analyst (Revenue Officer) 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; 10 minutes Division Chief 2. Claim the COTL 2. Release the accomplished request form to the requesting Office either thru electronic mail or manually transmitted to the concerned office 30 minutes Releasing Officer TOTAL: None 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. 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: Accounts Receivable Monitoring Division (ARMD) Classification: Simple Type of Transaction: G2C Government to Citizen Who may avail: 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 indicating the claim period executed by 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 non-individual taxpayer; 2. One (1) photocopy of DVC issued by Regional Collection Division for non-large 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. Accounts Receivable Monitoring Division (ARMD), BIR National Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Taxpayer-applicant completes the requirements and submit the same to the Receiving Officer of ARMD 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; P100.00 Certification Fee and P30.00 loose Documentary Stamp to be attached to the DVC 15 minutes Receiving Revenue Officer 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 taxpayer-applicant ( 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/it residence/place of business, and after doing Step No. 4 hereof. ( Note: with dependency on the availability/ accessibility of the system ) 4 hours Receiving Revenue Officer None 1.3.Prepare Order of Payment for the Php100.00 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 Receiving Revenue Officer None 1.4.Stamp "Received" the application form. 3 minutes Receiving Revenue Officer None 1.5.Forward the entire file of the application to the Revenue Officer Encoder; 5 minutes Receiving Revenue Officer 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 Receiving Revenue Officer None 1.7. Forward the received application with complete documentary requirements to the Revenue Officer-Processor; 5 minutes Receiving Revenue Officer FRONTLINE PROCESSING TIME 5 hours 41 minutes 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 manually- maintained database/record/ inventory of Accounts Receivable/ Delinquent Accounts. a. If it was found that taxpayer- applicant 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 Reconciliation System if the amount offered for payment has been fully paid. b. If it was found that the taxpayer- applicant has record with the Offices under Legal Service, prepare a communication letter to the concerned Office on the status of the cases reported (Note: with dependency on the availability/ accessibility of the system) 4 hours Revenue Officer- Processor None 1.9. Prepare and print the DVC 10 minutes Revenue Officer- Processor None 1.10. Forward the DVC to the Asst. Division Chief for validation, review and initial 5 minutes Revenue Officer- Processor 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/signature 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 None 1.15. Affix the documentary stamp tax and imprint the BIR dry seal to the DVC 10 minutes Releasing Officer 2. Taxpayer claim the DVC from the releasing Officer 2. Release the DVC to the taxpayer- applicant/ representative 15 minutes Releasing Officer BACK-END PROCESSING TIME 5 hour and 10 minutes TOTAL: P130 1 day, 2 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. n The total processing the 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. 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 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. Requesting BIR Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Endorse the request for review together with the copy of the contract/ agreement and necessary documents, if any, in support thereof. 1. Review and incorporate corrections and inputs or comments by the Assistant Commissioner, Legal Service. May include documents issued by other government agencies and the cost or fee will depend on the fees charged by the said agency/ies 19 days 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 Releasing Officer Legal Service TOTAL: None 20 days 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 letter requesting for declaration of rightful heir or beneficiaries of deceased BIR employee; Requesting BIR Office - Death Certificate of the deceased BIR employee; Philippine Statistics Authority (PSA) - Marriage Contract if applicable; PSA - Birth Certificate of beneficiary or other document in lieu of the birth certificate; PSA - Employment records. Personnel Division (PD) CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Endorse the request and necessary documents, if any, in support thereof. 1. Review and evaluate the documents and draft the recommendation May include documents issued by other government agencies and the cost or fee will depend on the fees charged by the said agency/ies 19 days Assistant Commissioner , Legal Service 2. Receives recommendation from Legal Service 2. Endorse the recommendation to the requesting BIR Office. 1 day Releasing Officer , Legal Service TOTAL: None 20 days 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 requesting for legal opinion or 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) BIR Office requesting for the legal opinion or clarification CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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. 1. Assign the request and the necessary supporting documents to an action officer 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 1 day Division Chief Legal and Legislative Division None 1.1. Evaluate the request, check the sufficiency of the documents submitted, and thereafter draft the ruling/legal opinion. 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 Assistant Commissioner , Legal Service 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 Legal Opinion/ clarification at the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release/ Endorse the Ruling/Legal Opinion to the requesting BIR Office. 1 day Releasing Officer Legal and Legislative Division TOTAL: None 40 days (multi-stage 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 sixty (60) working days based on the existing process flow. 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/printout); - 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) BIR Office requesting comments, inputs, suggestions on proposed revenue issuances CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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. 1. Assign the request and the necessary supporting documents to an action officer 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 1 day Division Chief 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 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 Assistant Commissioner, Legal Service. 7 days Assistant Commissioner , Legal Service 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 comment at the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release/ Endorse the comments, inputs, suggestions to the requesting BIR Office. 1 day Releasing Officer Legal and Legislative Division TOTAL: None 40 days (multi- stage 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 . 29. Drafting of Revenue Issuances Preparation and drafting of revenue issuances Office or Division: Legal and Legislative Division Classification: Highly Technical Type of Transaction: G2G Government to Government Who may avail: 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 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) Government agency, taxpayer or the BIR office which is requesting for the drafting of the revenue issuance CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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. 1. Assign the request and the necessary supporting documents to an action officer 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 1 day 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 Assistant Commissioner , Legal Service 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 the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release/ Endorse the Revenue Issuance to Secretary of Finance for approval, in case Revenue Regulations, or to the Records Division and Internal Communications Division for recording and publication, for other revenue issuances. 1 day Releasing Officer Legal and Legislative Division TOTAL: None 40 days (multi-stage 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. 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 Data (photocopy/printout); and - Matrix/Template/Manner of Presentation of the requested data (original/photocopy/printout) BIR Office requesting data CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. File/endorse the request together with the necessary documents, if any, in support thereof at the Legal and Legislative Division, Bureau of Internal. 1. Assign the request and the necessary supporting documents to an action officer 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 1 day Division Chief Legal and Legislative Division None 1.1 Evaluate the request, check the sufficiency of the documents submitted, and thereafter prepare the requested data. 1 day Assigned Action Officer Legal and Legislative Division None 1.2 Review and initial by the Chief and Asst. Division Chief 1 day Division Asst. Chief and Chief Legal and Legislative Division None 1.3 Review and initial by Assistant Commissioner, Legal Service. 1 day Assistant Commissioner Legal Service None 1.4 Review and initial by Deputy Commissioner, Legal Group. 1 day Deputy Commissioner , Legal Group None 1.5 Approval and signature by the Commissioner of Internal Revenue. 1 day Commissioner of Internal Revenue 2. Receive the data at the Legal and Legislative Division, Bureau of Internal Revenue or mailed to the client. 2. Release/Endorse the data to the requesting BIR Office. 1 day Releasing Officer Legal and Legislative Division TOTAL: None 7 days 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: Appellate Division (AP) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: Offices that needs to verify whether a certain taxpayer has a pending case in the Appellate Division for legal or judicial resolution. CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Concerned Office of the BIR files a request for certification on status of cases pending legal or judicial resolution. 1. Receive request of concerned office for certification on status of cases pending legal or judicial resolution. None 25 minutes Receiving Clerk , Appellate Division (AP) 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 None 1.4 Accomplish the details of the case and current status. None 8 hours Case Officer- Revenue Attorney , AP None 1.5 Forward to Division Chief for review and signature. None 30 minutes Case Officer- Revenue Attorney , AP None 1.6 Review and sign the accomplished 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. None 1 hour Releasing Clerk , AP TOTAL: None 3 days 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 Administrative Case. Requesting Party CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Files request for Certificate of No Pending Administrative Case. 1. Verify from the master list of officials/employees with pending administrative case. None 5 mins Records Officer , Internal Investigation Division (IID) None 1.1 If an employee has pending administrative case, refer the request to Personnel Adjudication Division. None None 1.2 Prepare the Certificate with No Pending Administrative Case. None 5 mins Records Officer , IID None 1.3 Sign Certificate with No Pending Administrative Case. None 3 mins Division Chief , IID 2. Receives Certificate. 2. Release Certificate. None 2 mins Releasing Officer , IID TOTAL: None 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 Administrative Case. Requesting Party CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Files request for Certificate of With Pending Administrative Case 1. Verify from the master list of officials/employees with pending administrative case. If an employee has no pending administrative case, refer the request to Internal Investigations Division. None 5 mins Records Officer , Personnel Adjudication Division (PAD) None 1.1 Prepare the Certificate with Pending Administrative Case. None 5 mins Records Officer , PAD None 1.2 Sign Certificate with Pending Administrative Case. None 3 mins Division Chief , PAD 2. Receives Certificate 2. Release Certificate. None 2 mins Releasing Officer , PAD TOTAL: None 15 mins 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 the tax cases pending before the Prosecution Division (1 Original copy) Requesting Office/Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Memorandum Request 1. Receive and log the Memorandum request from the concerned Office/Division None 5 minutes Administrative Officer , Prosecution Division None 1.1 Transmit to Division Chief for assignment of the request None 10 minutes Administrative Officer , Prosecution Division None 1.2 Assign to Action Officer for verification None 10 minutes Division Chief , Prosecution Division None 1.3 Check and verify the case in the case docket list If the case is not in the list, the Action Officer shall prepare the Memorandum reply If the case is in the list, the Action Officer shall verify the case status from the handling lawyer None 1 hour Action Officer , Prosecution Division None 1.4 Prepare the Memorandum reply and transmit the same to the Division Chief for review. None 30 minutes Action Officer , Prosecution Division None 1.5 Approve and sign Memorandum reply. None 1 hour Division Chief , Prosecution Division 2. Receive the Memorandum Reply 2. Release of the Memorandum reply on the Request for Status of a Case None 5 minutes Administrative Officer , Prosecution Division TOTAL: None 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. Office or Division: Litigation Division (LD), Enforcement and Advocacy Service (EAS) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: Divisions under LTS and other Division that concern in the processing and approval of taxpayer's application for administrative claim for refund Checklist of Requirements Where to Secure - Annex B Request Letter for Certification on the Status of Cases pending Legal or Judicial Resolution (one original copy) Requesting Division/office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Letter Request for Certification on the Status of Cases pending Legal or Judicial Resolution to Litigation Division 1. Receive Application letter request (Annex B) from concern Office. None 2 Minutes Administrative Assistant , Litigation Division None 1.1 Log Application None 5 Minutes Administrative Assistant , Litigation Division None 1.2 Transmit to Division Chief for assignment. 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 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 TOTAL None 2 hours 36. Processing of System Access Request 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: - Security Management Division (SMD), Information Systems Project Management Service (ISPMS) - Computer Operations, Network and Engineering Division (CONED) Revenue Data Center (RDC) - Data Warehousing and Systems Operations Division (DWSOD), Information Systems Development and Operations Service (ISDOS) Classification: Simple Type of Transaction: G2G Government to Government (employee or official) Who may avail: BIR employee requiring access to specific system/s based on the said employee role CHECKLIST OF REQUIREMENTS WHERE TO SECURE Form 0044 Request for System Access/Access Security Management Division Revocation Revenue Data Center Form 0043 eFPS Access Request Form BIR Website Revenue Issuances: RMO No. 11-2021 for Revised BIR Form 0044 RMO 28-2020 for System Access/Access Revocation The following documents shall be attached by the requesting BIR Employee/BIR Service Providers/Job Orders: For BIR Employee: Security Management Division Acceptable Use Policy (UAP) Copy of required certificate of training/s (Information Security Awareness Briefing and/or System Training) Training Delivery Division Justification/endorsement from the Head of Office, if necessary Head of Office Report for Duty, if necessary Head of Office/Requesting Employee For BIR Service Providers (Contractors/Job Orders) Acceptable Use Policy (AUP) Security Management Division Copy of required certificate of training/s (Information Security Awareness Briefing and/or System Training) Training Delivery Division Justification/endorsement from the Head of Office, if necessary Head of Office/Project Manager Report for Duty, if necessary Contractor/Job Orders/Project Manager Non-Disclosure Agreement (NDA) Contractor/Job Orders/Project Manager Copy of Signed Contract Contractor/Job Orders/Project Manager CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE SMD: 1. Submits accomplished BIR Form 0044/BIR Form 0043 (Request for System Access/Access Revocation Form/e-FPS Access Request Form) together with necessary documents approved by concerned Head of Office/Project Manager to Security Management Division 1. Receives and records accomplished BIR Form 0044/0043 and necessary attachments from National Office personnel/ contractors/job orders , endorses to Access Control Section (ACS) None 5 minutes Receiving Personnel, SMD None 1.1 Checks completeness of documents; verifies roles and active access; processes access request and prepares Access Request Summary (ARS); endorses to Division Chief (DC) for approval. Note: If request is not within the Security and Access Matrix (SAM), endorses the request to concerned Process Owner for approval None 20 minutes Quality Analyst (QA)/Section Chief (SC) Access Control Section (ACS), SMD None 1.2 Reviews/evaluates Access Request Form, ARS and necessary attachments; initials/signs request form and ARS None 30 minutes Division Chief (DC) , SMD None 1.3 Endorses documents to Data Warehousing and Systems Operations Division (DWSOD). And informs the originating office if access request of the personnel concerned is DENIED or PENDING None 20 minutes QA/SC, ACS/ Releasing Officer SMD None 1.4 Receives and records ARS and access request forms None 5 minutes Receiving Officer DWSOD TOTAL SMD: 1 hour 20 minutes RDCs: 1. Submits accomplished BIR Form 0044/BIR Form 0043 (Request for System Access/Access Revocation Form/e-FPS Access Request Form) together with necessary documents approved by concerned Head of Office/Project Manager to concerned Revenue Data Center 1. Receives and records accomplished BIR Form 0044/0043 and necessary attachments from Regional/District Office personnel/ contractors/job orders ; endorses to Access Control Section (ACS) None 5 minutes Receiving Personnel, CONED 1.1 Checks completeness of documents; verifies roles and active access; processes access request and prepares Access Request Summary (ARS); endorses to RDC Head for approval. Note: If request is not within the Security and Access Matrix (SAM), endorses the request to concerned Process Owner for approval . None 20 minutes Access Processor, CONED 1.2 Reviews/evaluates Access Request Form, ARS and necessary attachments; initials/signs request form and ARS None 30 minutes CONED 1.3 Endorses documents to Data Warehousing and Systems Operations Division (DWSOD). And informs the originating office if access request of the personnel concerned is DENIED or PENDING None 20 minutes Access processor, CONED (uploads the documents in the NAS ARS Repository) RDC Head (endorses ARS to DWSOD) TOTAL RDC: 1 hour 15 minutes DWSOD: None 1. Receives and records duly accomplished BIR Form 0044 None 5 minutes Admin Clerk, DWSOD/System Administrator (SysAd)/Database Administrator (DBA) , DWSOD None 2. Evaluates documents and creates/reactivates/ revokes access and sign-off request form/s. Note: Revocation of all access request shall be done within twenty-four (24) hours upon receipt . None 30 minutes SysAd/DBA , DWSOD None 3. Notifies the requester thru e-mail that the request for access was approved None 10 minutes SysAd/DBA , DWSOD 2. Receives log-in and password thru email 4. Releases log-in and password to the user/requester thru email. None 10 minutes SysAd/DBA , DWSOD TOTAL DWSOD: 55 minutes TOTAL (average) 3 hours 30 minutes 37. Processing of Certificate of Cleared Accountabilities for Retirees per RMO 40-2020 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: Network Management and Technical Support Division (NMTSD), Information Systems Development and Operations Service (ISDOS) Data Warehousing and Systems Operations Division (DWSOD), Information Systems Development and Operations Service (ISDOS) Security Management Division (SMD), Information Systems Project Management Service (ISPMS) Classification: Simple Type of Transaction: G2G Government to Government (employee or official) Who may avail: BIR employee processing Clearance due to mandatory retirement THRU Personnel Division CHECKLIST OF REQUIREMENTS WHERE TO SECURE List of mandatory retiring personnel with retirement effectivity date. (1 Original Copy) Personnel Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE SMD Tasks 1. Transmit List of Mandatory retirees with retirement effectivity dates 1. Receive List of mandatory retirees from Personnel Division with retirement date None 10 minutes Quality Analyst , SMD None 1.1 Forward/endorse copy of list of retirees to NMTSD None 10 minutes Quality Analyst , SMD None 1.2 Forward/endorse copy of list of retirees to DWSOD None 10 minutes Quality Analyst , SMD Total Processing time for SMD 30 minutes NMTSD: 1. Transmit List of Mandatory retirees with retirement effectivity dates 1. Receive list of Mandatory Retirees (LMR) from Personnel Division ( per RMO 40-2020 Sect. V.C.3.A None 2 minutes Receiving Clerk, DWSOD 1.1 Endorsed list of Mandatory Retirees (LMR) from Personnel Division to Automation (OA)Processor, NMTSD Chief/Receiving Clerk, DWSOD 2. Receive list of Mandatory Retirees (LMR) from Chief, NMTSD Automation (OA) Processor 2. Requestor submits request for issuance Certificate of Cleared Accountability (CCA) with duly accomplished BIR Form 0043 in conforme with RMO 28-2020 on the Updated Policies and Procedures for the Granting and Revocation of System Access 2. Receive request for Certification of Cleared Accountabilities (CCA) from retirees/ personnel 2 minutes Automation (OA) Processor 2.1 Revoke office automation systems account of retiree on effectivity date of retirement 10 minutes OA Processor 2.2 Note request and Initial CCA 10 minutes OA Processor 2.3 Review and signs on the CCA 5 minutes NMTSD Chief 3. Receive signed Certificate of Cleared Accountability 3. Record and release signed CCA to requestor/retirees None 5 minutes Receiving Clerk, NMTSD Total Processing time for NMTSD 34 minutes DWSOD: 1. Transmit List of Mandatory retirees with retirement effectivity dates 1. Receive list of Mandatory Retirees (LMR) from Personnel Division (per RMO 40-2020 Sect. V.C.3.A) None 2 minutes Receiving Clerk, DWSOD None 1.1 Endorsed list of Mandatory Retirees (LMR) from Personnel Division to Systems Administrator, DWSOD None 10 minutes Chief/Receiving Clerk, DWSOD None 1.2 Receive list of Mandatory Retirees (LMR) from Chief, DWSOD None 2 minutes System Administrator, DWSOD 4. Requestor submits request for issuance Certificate of Cleared Accountability (CCA) with duly accomplished BIR Form 0044 in conforme with RMO 28-2020 on the Updated Policies and Procedures for the Granting and Revocation of System Access 4. Receive request for issuance of Certificate of Cleared Accountability (CCA) (per RMO 40-2020 Sect. V.C.6.) None 2 minutes Receiving Clerk, DWSOD None 4.1 Receive, validate, detach submitted BIR Form 0044 and affix initial on the CCA (per RMO 40-2021, Sect. C.6) None 10 minutes System Administrator, DWSOD None 4.2 DWSOD Chief review and signs on the CCA None 5 minutes Chief, DWSOD None 4.3 Revoke all active systems account of retiree on effectivity date of retirement None 2 hours and 30 minutes System Administrator, DWSOD 5. Receive signed Certificate of Cleared Accountability 5. Record and release signed CCA to requestor/retirees None 5 minutes Receiving Clerk, DWSOD Total Processing time for DWSOD 3 hours and 6 minutes TOTAL: None 4 hours and 10 minutes 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 of the authorized representative/s (1 copy) Note: Authorization is included in the Request form. Provided by the requesting BIR employee/representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes 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 2. Receive signed COE 2. Release signed COE None 10 minutes Releasing Officer AHRMD TOTAL: None For Medical and Hospital purposes -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 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) Note: Authorization is included in the Request form Provided by the requesting BIR employee/representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , Personnel Division (PD) None 1.1 Evaluate and validate required information to process COE None Personnel Officer , (IRS) PD 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 Section Chief , (IRS) PD 2. Receive signed COE 2. Release signed COE None 10 minutes Section Chief , (IRS) PD TOTAL: None For Medical and Hospital purposes -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 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Secure checklist from HR Section 1. Issue Checklist to employee concerned None 10 minutes Administrative Officer HR Section, AHRMD 2. Submit LBP E-Card Data Capture Form and ATM Card Request/Update Form with complete attachments: 2. Receive and check the completeness of the documents submitted. None 10 minutes Administrative Officer HR Section, AHRMD 2.1 Appointment (new/promotion) 2.1 If complete: receive, record and indicate date of release in employee's checklist copy None 2.2 Affidavit of loss (lost/stolen) 2.2 If incomplete: mark additional required documents for completion and return documents to employee for compliance None 2.3 Marriage Contract, Birth Certificate (change of name) 2.3 None None 2.4 Court Decisions (change of name) 2.4 None 3. None 3. Prepare the following: 30 minutes Administrative Officer HR Section, AHRMD 3.1 None 3.1 Indorsement Letter to LBP None 3.2 None 3.2 Authority to Release E-Card None 4. None 4. Affix initial and forward the following documents for initial and signature to the Chief, Payroll Section: None 10 minutes Administrative Officer HR Section, AHRMD 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 None 5. None 5. Sign all the documents 30 minutes Section Chief HR Section AHRMD 6. None 6. Approve and sign the Indorsement Letter and Authority to Release E-Card None 1 hour Division Chief/ Asst. Division Chief AHRMD 7. None 7. Return all the signed documents to the Payroll Processor None 10 minutes Secretary of the Chief/Asst. Chief AHRMD 8. Release the Indorsement Letter, Authority to Release, EDCF/ATM Card Request Form/ Validation Form to the employee None 10 minutes Administrative Officer HR Section, AHRMD 8. Receive the signed Indorsement Letter, Authority to Release E-Card, EDCF/ATM Card Request Form/Validation Form 10 minutes Employee concerned 9. Submit to LBP-East 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) P250.00 (for the replacement of E-card) 1 day Employee concerned TOTAL: None 1 day and 3 hours 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Secure checklist from Payroll Section 1. Issue Checklist to employee concerned None 10 minutes Administrative Officer Payroll Section, Personnel Division (PD) 2. Submit LBP E-Card Data Capture Form and ATM Card Request/Update Form with complete attachments: 2. Receive and check the completeness of the documents submitted None 10 minutes Administrative Officer Payroll Section, PD 2.1 Appointment (new/promotion) 2.1 If complete: receive, record and indicate date of release in employee's checklist copy None 2.2 Affidavit of loss (lost/stolen) 2.2 If incomplete: mark additional required documents for completion and return documents to employee for compliance None 2.3 Marriage Contract, Birth Certificate (change of name) 2.3 None None 2.4 Court Decisions (change of name) 2.4 None None 3. None 3. Prepare the following: 30 minutes Administrative Officer Payroll Section, PD 3.1 None 3.1 Indorsement Letter to LBP None 3.2 None 3.2 Authority to Release E-Card None 4. None 4. Affix initial and forward the following documents for initial and signature to the Chief, Payroll Section: None 10 minutes Administrative Officer Payroll Section, PD 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 None 5. None 5. Sign all the documents None 30 minutes Section Chief Payroll Section PD 6. None 6. Approve and sign the Indorsement Letter and Authority to Release E-Card None 1 hour Division Chief/ Asst. Division Chief PD 7. None 7. Return all the signed documents to the Payroll Processors None 10 minutes Secretary of the Chief/Asst. Chief PD 8. None 8. Release the Indorsement Letter, Authority to Release, EDCF/ATM Card Request Form/Validation Form to the employee None 10 minutes Administrative Officer Payroll Section, PD 9. Receive the signed Indorsement Letter, Authority to Release E-Card, EDCF/ATM Card Request Form/Validation Form 9. None 10 minutes Employee concerned 10. Submit to LBP- East 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) 10. None P100.00 (initial deposit only for new employee) P250.00 (for the replacement of E-card) 1 day Employee concerned TOTAL: None 1 day and 3 hours 42. 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). Note: Authorization is included in the Request form. Provided by the requesting BIR employee/representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the AHRMD the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for COE in the database. None 5 minutes Receiving Officer , (AHRMD) None 1.1 Evaluate and validate required information to process SR None 1 day Personnel Officer, (Human Resource Management Section (HRMS)) AHRMD None 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. Receive signed SR 2. Release signed SR 10 minutes Releasing Officer AHRMD TOTAL None 1 day, 1 hour and 55 minutes 43. 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). 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). Note: Authorization is included in the Request form. Provided by the requesting BIR employee/representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit to the Personnel Division the duly accomplished request form and complete required attachments. 1. Receive, validate and record Request for SR in the database. None 5 minutes Receiving Officer , Personnel Division (PD) None 1.1 Evaluate and validate required information to process SR None 1 day Personnel Officer , (IRS) PD None 1.2 Encode, generate and affix initial on SR None 30 minutes Personnel Officer , (IRS) PD 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 1.5 Record Approved SR None 10 minutes Section Chief , (IRS) PD 2. Receive signed SR 2. Release signed SR None 10 minutes Releasing Officer PD TOTAL: None 1 day, 1 hour and 55 minutes 44. 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: Training Delivery Division (TDD)/Administrative & Human Resource Management Division (AHRMD), if applicable Classification: Simple 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. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Reservation Acknowledgement Slip (RAS) Annex TDD Dorm A. Thru email 2. Dormitory Registration Form (DRF) Annex TDD Dorm B. Training Delivery Division (TDD) CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (Per Client) PERSON RESPONSIBLE 1. Reserve at least two (2) days before check-in via email to the Dormitory-In-Charge (DIC) at [emailprotected] with the following details: Name: Place of Assignment: Check-In Date: Check-out Date: Purpose: 1. Receive request for reservation. None 3 minutes (upon receipt of email) Administrative Officer TDD/AHRMD 2. None 2. Evaluate the request for reservation; None 2.1 None 2.1 If employee can be accommodated, 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 accommodated, inform employee thru email by sending a "Fully Booked" Notice (Annex TDD Dorm C) *Reservation shall be on first come, first serve basis None 3. Present RAS to the DIC upon arrival. Upon CHECK-IN, the employee shall: 3. Verify from the Employees Reservation List if the employee has prior reservation None 10 minutes Administrative Officer TDD/AHRMD 3.1 Present RSO/RRSO or authorization from their Head of Office, to the DIC; 3.1 Issue DRF None 3.2 Present BIR ID for validation 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) None None 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. 4. Secure a photocopy of the OR for file None 10 minutes Administrative Officer TDD/AHRMD None 4.1 Issue beddings and linens to the employee. None 5. Upon CHECK-OUT, the employee shall: 5. The DIC/Guard-on-Duty shall: None 10 minutes Administrative Officer TDD/AHRMD 5.1 Submit to DIC/ Guard-on-Duty the triplicate copy (blue) of the DRF 5.1 Receive the triplicate copy (blue) of the 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 None TOTAL: None 33 minutes 45. 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. Training Delivery Division (TDD) CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE Individual Request 1. Secure Request Slip (Certification of Trainings Attended/ Conducted) 1. Provide Request Slip (Certification of Trainings Attended/ Conducted) None 1 minute Administrative Assistant/ Administrative Officer Training Delivery Division (TDD) 2. Submit accomplished Request Slip 2. Receive accomplished Request Slip None 1 minute Administrative Assistant/ Administrative Officer TDD 3. Wait for the release of requested Certification 3. Process, prepare and generate request for issuance of certification None 8 minutes Administrative Officer TDD 3.1 None 3.1 Affix initials on the certification/s None 3.2 None 3.2 Sign the certification/s None 4. Acknowledge receipt of the certification/s 4. Record certification/s to be issued None 10 minutes Administrative Officer TDD 4.1 None 4.1 Issue the signed Certification of Trainings Attended/ Conducted None Individual Request TOTAL: None 20 minutes Group Request 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 Administrative Assistant/ Administrative Officer Training Delivery Division (TDD) 2. Submit accomplished Request Slip 2. Receive accomplished Request Slip None 3 minutes Administrative Assistant/ Administrative Officer TDD 3. Wait for the release of requested Certification 3. Process, prepare and generate request for issuance of certification None 2 days Administrative Officer TDD 3.1 None 3.1 Affix initials on the certification/s 3.2 None 3.2 Sign the certification/s 4. Acknowledge receipt of the certification/s 4. Record certification/s to be issued None 30 minutes Administrative Officer TDD 4.1 Issue the signed Certification of Trainings Attended/ Conducted Group Request TOTAL: None 2 days and 36 minutes 46. 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: Training Delivery Division (TDD)/Administrative & Human Resource Management Division (AHRMD) Classification: 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 Requesting Office CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Submit Letter or Memorandum Request for the Preparation of RSO/RRSO with detailed requirements 1. Receive and encode in the Incoming/ Outgoing Database the Letter or Memorandum Request None 5 minutes Administrative Assistant/ Administrative Officer TDD/AHRMD 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 Administrative Officer TDD/AHRMD 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 2.3 Receive signed and numbered RSO None 2 minutes 2.4 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 None 15 minutes TOTAL: None 2 hours and 24 minutes 47. 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: Training Delivery Division (TDD)/Administrative & Human Resource Management Division (AHRMD) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Employees Only CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Invitation Letter/Indorsement from Department of Finance (DOF) or other Offices Requesting office/personnel 2. Signed Detailed Evaluation Form Training Management Division (TMD) 3. Approved Funding (if applicable) Requesting office/personnel CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Submit signed Detailed Evaluation from TMD (with approved funding if applicable) 1. Receive and encode signed Detailed Evaluation at the Receiving/Releasing Database (with approved funding if applicable) None 2 minutes Administrative Assistant/ Administrative Officer TDD/AHRMD 2. Wait for the RSO to be signed and numbered by Records Division/ AHRMD 2. Prepare RSO None 5 minutes Administrative Assistant/ Administrative Officer TDD/AHRMD 2.1 None 2.1 Encode at the Events RSO Management Database for monitoring and clearing None 20 minutes Administrative Assistant/ Administrative Officer TDD/AHRMD 2.2 None 2.2 Affix initials to the unnumbered RSO/RRSO None 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 None 2.5 Disseminate numbered RSO thru email to requesting party None TOTAL: None 27 minutes 48. 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. Office or Division: Training Delivery Division (TDD)/Administrative & Human Resource Management Division (AHRMD) Classification: 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 Certificates of Trainings Attended/Conducted signed by the Head of Office) Requesting Office 2. Hard and soft copy of RSO Requesting Office 3. Coordinating Slip (Annex TDD CERT B), if applicable TDD/AHRMD CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Submit Letter or Memorandum Request for the Preparation of Certificates. 1. Receive the Letter or Memorandum Request. None 1 minute Administrative Assistant/ Administrative Officer TDD/AHRMD 2. Accomplish TDD Coordinating Slip indicating the type of certificates being requested and the name of signatory of the certificates. 2. Provide client a Coordinating Slip. None 1 minute Administrative Assistant/ Administrative Officer TDD/AHRMD 3. Submit accomplished Coordinating Slip (Annex TDD CERT B) with the hard and soft copy of the RSO. 3. Receive accomplished Coordinating Slip (Annex TDD CERT B) with the hard and soft copy of RSO. None 1 minute Administrative Assistant/ Administrative Officer TDD/AHRMD 4. Wait for the certificate/s to be issued. 4. Prepare and generate request for issuance of the certificate/s. None 2 hours Administrative Assistant/ Administrative Officer TDD/AHRMD 4.1 None 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. None 15 minutes Administrative Assistant/ Administrative Officer TDD/AHRMD TOTAL: None 2 hours and 18 minutes 49. 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 WHERE TO SECURE 1. Letter or Memorandum re: Request for Venue or Room Availability signed by the Head of Office. Requesting Office CLIENT STEPS AGENCY ACTION FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Submit letter or memorandum request for reservation. 1.1 Receive and encode in the Incoming/ Outgoing Database the Letter or Memorandum Request. None 3 minutes Administrative Assistant/ Administrative Officer Training Delivery Division (TDD) 2. Wait for the release of the certification. 2.1 Check/evaluate if the date requested for the venue is available. None 30 minutes Administrative Officer TDD None 2.2 Prepare, encode and finalize certification of availability/ unavailability of training venues on the date/s requested. None None None 2.3 Affix initials on the certification. None None None 2.4 Sign the certification None None 3. Receive Certification of availability/ unavailability of training venue on the date/s requested and sign in the log book. 3. Record certification in the log book and release to requesting office None 5 minutes Administrative Officer TDD TOTAL: None 38 minutes 50. 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. Office or Division: 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 2. Two (2) 1x1" ID Pictures Requesting Employee CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Apply for Library Borrower's Card by presenting BIR ID. 1. Provide Library Borrower's Card Application Form (ANNEX TDD LIB A) and validate the BIR ID. None 1 minute Librarian Training Delivery Division (TDD) 2. Accomplish Library Borrower's Card Application Form. 2. None None 5 minutes 3. Submit accomplished Library Borrower's Card Application Form. 3. Evaluate if the form is properly filled up. None 5 minutes 4. None 4. Encode to the database and print the Library Borrower's Card. 5. Wait for the issuance of the Library Borrower's Card. 5. Stamp, sign and paste pictures on the Library Borrower's Card None 5 minutes 6. Receive your Library Borrower's Card (ANNEX TDD LIB B) 6. Release the Library Borrower's Card None 2 minutes TOTAL: None 18 minutes 51. 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: 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: Employees of BIR National Office CHECKLIST OF REQUIREMENT WHERE TO SECURE 1. BIR Library Borrower's Card. BIR Library CLIENTS STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Sign in the Log Book. 1. Provide and request employee to sign in the Log Book. None 1 minute Librarian , Training Delivery Division (TDD) 2. Inquire about the specific book/issuance needed. 2. Search for the book/issuance needed. None 20 minutes 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 5 minutes 3.1 Fill up and submit the book card (ANNEX TDD LIB C) with your name, division/office, and date borrowed. 3.1 Require employee to fill-up the book card and receive the same. None 4. Receive the book/issuance requested 4. Provide the book/issuance requested. None 5 minutes 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 2 minutes 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 33 minutes 52. 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: Library Section (7th Flr.), Training Delivery Division (TDD), Human Resource Development Service (HRDS) Classification: Simple Type of Transaction: G2C Government to Citizen, G2B Government to Business Entity, G2G Government to Government Who may avail: 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 AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME (per client) PERSON RESPONSIBLE 1. Sign in the Log Book. 1. Provide and request employee to sign in the Log Book. None 1 minute Librarian , Training Delivery Division (TDD) 2. Inquire about the specific book/issuance needed. 2.1. Search for the book/issuance needed. None 20 minutes 2.2 None 2.2. Recommend other source if the book/issuance is not available. None 3. Submit valid or any government issued ID. 3. Receive valid or any government issued ID. None 5 minutes 3.1 Fill-up the book card with your name, institution, and date borrowed. 3.1. Request borrower to fill-up book card. None 3.2 Submit properly filled-up book card. 3.2 Receive the filled-up book card. None 3.3. Receive the book/issuance requested. 3.3. Provide the book/issuance requested. None 5 minutes 3.4 None 3.4. Keep the book card with the client's valid or government issued ID. None 3.5 None 3.5 Record the transaction in the library database. None 4. Return the book/issuance. 4. Receive the book/issuance and return the client's valid or government issued ID. None 3 minutes 4.1 None 4.1 Initial and indicate date return in the book card. None 4.2 None 4.2 Return the book/issuance in the filing cabinet/shelf. None TOTAL: None 34 minutes 53. Processing of Application for 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: Training Management Division Scholarship Section Classification: Highly Technical Type of Transaction: G2G Government to Government (employee or official) Who may avail: 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 Issuance 1.1 Training Management Division 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Training and Development Registration Form print out completed and signed by the immediate supervisor Training Management Division 3. Endorsement Letter signed by the concerned Division Chief and Assistant Commissioner/Revenue District Officer or Division Chief and Regional Director Head of office concerned 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 signed by the applicant Employee concerned 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 WHERE TO SECURE 1. Latest Personal Data Sheet with picture attached (if applicable) Employee concerned 2. Approved Request for Funding with all the details (if funded by BIR) Employee concerned 3. Confirmation Letter from the host or inviting learning institution indicating the financial terms to be provided by either self or sponsor Host/inviting learning institution 4. Application/Registration Form (if applicable) Host/inviting learning institution 5. Copy of the latest pay slip Personnel Division 6. Name of Guarantor Employee concerned ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE PRE-DELIBERATION 1. Submit the accomplished Training and Development Registration Form together with the completed documentary requirements to Scholarship Section of the TMD for evaluation. 1. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 mins Admin. Officer SS, TMD None 1.1 Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer SS, TMD None 1.2 Review, initial and sign the matrix of nominees. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 1.3 Schedule a Personnel Development Committee (PDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer SS, TMD None 1.4 Review, initial and sign the Notice of Meeting. None 1 hour Section Chief/Asst. Chief/Division Chief TMD None 1.5 Review, initial and sign the Notice of Meeting. 4 hours HREA, ACIR , HRDS None 1.6 Review and sign the Notice of Meeting. 4 hours DCIR RMG None 1.7 Distribute to the members of the PDC a copy of the Notice of Meeting None 15 minutes Admin. Officer SS, TMD None 1.8 Prepare attendance sheet for the PDC deliberation None 15 minutes Admin. Officer SS, TMD DELIBERATION None 1.9 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 Members and Secretariat POST-DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS 1.10 Prepare the 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 None 3 hours Admin. Officer SS, TMD None 1.11 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 None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 1.12 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 None 1 day HREA., ACIR , HRDS None 1.13 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 None 1 day DCIR RMG None 1.14 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 Scholarship Committee Members Re: Official Nominee e. Memorandum to all applicants who are not selected f. Minutes of meeting None 1 day CIR 2. Receive and acknowledge information from TMD on the acceptance in selection of the official nominee/s. 2. Once the nomination letter has been signed by the Commissioner, notify applicants thru phone call, e-mail or mail of their selection in the list. None 15 minutes Admin. Officer SS, TMD None 2.1 Inform the host/inviting learning institution of the official nominee/s. None 15 minutes Admin. Officer SS, TMD 3. Submit the additional requirements to TMD, if applicable 3. Receive the additional requirements from the applicant/s. None 15 minutes Admin. Officer SS, TMD 4. Register to either online or thru the host country/inviting learning institution of the program or 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. 4. Receive from the applicant the filled out registration form together with the application documents. None 15 minutes Admin. Officer SS, TMD 5. Coordinate with the host country/inviting learning institutions the other details of attendance to the training or event. 5. Send the accomplished registration form and other application documents to the host country/inviting learning institution. None 2 hours Admin. Officer SS, TMD 6. Ask for the confirmation letter from the host or inviting learning institution indicating the financial terms to be provided by the sponsor thru e-mail, fax or mail. None 7. Once the confirmation letter has been received, and if the host or inviting learning institution shall shoulder all expenses, submit it to TMD for the preparation of the endorsement letter to DOF, Request for Travel Authority 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. 7. Receive from applicant/s a copy of the confirmation letter and approved request for funding (if funded by the BIR) for the preparation of endorsement letter to DOF, request for trave authority and other travel documents. None 15 minutes Admin. Officer SS, TMD None 7.1 Prepare the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 3 hours Admin. Officer SS, TMD None 7.2 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 7.3 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 4 hours HREA., ACIR, HRDS None 7.4 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. (if funded by the BIR) None 4 hours ACIR , Finance Service (FS) None 7.5 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 4 hours DCIR RMG None 7.6 Review and sign the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 1 day CIR None 7.7 Once the endorsement letter and request for travel authority has been signed by the Commissioner, transmit to DOF for processing of the Travel Authority. None 4 hours Admin Aide (Liaison Officer) TMD None 7.8 Wait for the approval of the Travel Authority from DOF. None 15 days* DOF None 7.9 Claim the certified true copy of the approved/signed Travel Authority from DOF. None 4 hours Admin Aide (Liaison Officer) TMD 8. Claim the certified copy of the approved/signed 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 8. Release the certified copy of the approved/signed Travel Authority. None 15 minutes Admin. Officer SS, TMD 9. Once the approved Travel Authority from DOF has been received, submit a copy of the pay slip and name of Guarantor to TMD for the preparation of Scholarship/ Training Service Contract. 9. Receive copy of the pay slip and name of guarantor for the preparation of the Scholarship/ Training Service Contract. None 15 minutes Admin. Officer SS, TMD None 9.1 Prepare the Scholarship/ Training Service Contract. None 2 hours Admin. Officer SS, TMD None 9.2 Review and finalize the Scholarship/ Training Service Contract. None 2 hours Section Chief/Asst. Chief/Division Chief TMD 10. Claim and sign the Scholarship/ Training Service Contract. 10. Release the Scholarship/ Training Service Contract to the applicant/s for signature. None 15 minutes Admin. Officer SS, TMD 11. Submit the signed Scholarship/ Training Service Contract to TMD for signature of the Commissioner. 11. Receive from the applicant/s the signed Scholarship/ Training Service Contract for signature of the Commissioner. None 15 minutes Admin. Officer SS, TMD 11.1 Review and initial the Scholarship/ Training Service Contract None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 11.2 Review and initial the Scholarship/ Training Service Contract None 1 day HREA., ACIR, HRDS None 11.3 Review and initial the Scholarship/ Training Service Contract None 1 day DCIR RMG None 11.4 Review and sign the Scholarship/ Training Service Contract None 1 day CIR 12. After completing the signatures, have the scholarship/ training service contract notarized and send it back to TMD for recording and filing. 12. Once the contract has been notarized, receive from applicant the copy of the scholarship/ training service contract. None 15 minutes Admin. Officer SS, TMD None 12.1 Prepare the Revenue Special Order. None 2 hours Admin. Officer SS, TMD None 12.2 Review, initial and sign the Revenue Special Order. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 12.3 Review and initial the Revenue Special Order. None 4 hours HREA., ACIR, HRDS None 12.4 Review and initial the Revenue Special Order. (If funded by the BIR) None 4 hours ACIR , FS None 12.5 Review and initial the Revenue Special Order. None 1 day DCIR RMG None 12.6 Review and sign the Revenue Special Order. None 1 day CIR 13. The signed RSO shall be claimed at the TMD. The applicant will then sign the logbook upon releasing. 13. Release to applicant/s the photocopy of the signed RSO. None 15 minutes Admin. Officer SS, TMD None 13.1 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 None 13.2 Prepare a memorandum to the applicant on the submission of post-training/event report. None 2 hours Admin. Officer SS, TMD None 13.3 Review, initial and sign the memorandum to the applicant on the submission of post-training/event report. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 13.4 Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours HREA., ACIR, HRDS POST-TRAINING 14. Receive the memorandum on the submission of post-training/event report. 14. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer SS, TMD 15. Submit the post-training/event report to the Office of the Commissioner thru the Human Resource Development Service with one (1) calendar month after attending the training/event. 15. Receive and file the post-training/event report from the applicant within one (1) calendar month after the training/event. None 15 minutes Admin. Officer SS, TMD None 15.1 Monitor the service contract obligation thru the signing of clearances None As they come Admin. Officer SS, TMD TMD: None 5 days, 7 hours and 30 minutes HRDS: 4 days RMG: 4 days FS: 1 day CIR: 4 days PDC: 2 hours TOTAL: 19 days, 1 hour and 30 minutes *Note: The time allotted for this step is part of the Processing of Application for Foreign Learning Development Program but has to be processed by the identified government agency/entity 54. Processing of Application for 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. Office or Division: Training Management Division Scholarship Section 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 Issuance 1.1 Training Management Division 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Training and Development Registration Form print out completed and signed by the immediate supervisor Training Management Division 3. Endorsement Letter signed by the concerned Division Chief and Assistant Commissioner/Revenue District Officer or Division Chief and Regional Director Head of office concerned 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 signed by the applicant Employee concerned 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 OFFICIAL NOMINEE/S AFTER DELIBERATION WHERE TO SECURE 1. Latest Personal Data Sheet with picture attached (if applicable) Employee concerned 2. Approved Request for Funding with all the details (if funded by BIR) Employee concerned 3. Confirmation Letter from the host or inviting learning institution indicating the financial terms to be provided by either self or sponsor Host/inviting learning institution 4. Diploma, transcript of records and medical certificate from Government accredited hospital (if applicable) Employee concerned 5. IPCR for the last two (2) consecutive rating period (if applicable) Employee concerned 6. Certificate of no pending service obligation Training Management Division 7. Photocopy of regular passport (if applicable) Employee concerned 8. Nominee Data Sheet (if applicable) Training Management Division 9. Application/Registration Form (if applicable) Host/inviting learning institution 10. Certification from HRDS (if applicable) Training Management Division 11. Certificate of Non-withdrawal from the training (if applicable) Training Management Division 12. Certificate of No Pending Nomination from another course (if applicable) Training Management Division 13. Copy of the latest pay slip Personnel Division 14. Name of Guarantor Employee concerned 15. Other application documents being asked by the host/inviting learning institution Host/inviting learning institution ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Fill out the Training and Development Registration Form available at the BIR outlook or information desk of the Training Management Division (TMD). 1. Provide the applicant/s with copy of the Training and Development Registration Form None 15 minutes Admin. Officer SS, TMD 2. Submit the accomplished Training and Development Registration Form together with the completed documentary requirements listed in the above checklist to Scholarship Section of the TMD for evaluation. 2. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 minutes Admin. Officer SS, TMD None 2.1 Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer SS, TMD None 2.2 Review, initial and sign the matrix of nominees. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 2.3 Schedule a Personnel Development Committee (PDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer SS, TMD None 2.4 Review and initial the Notice of Meeting. None 1 hour Section Chief/Asst. Chief/Division Chief TMD None 2.5 Review and initial the Notice of Meeting. None 4 hours HREA, ACIR, HRDS None 2.6 Review and sign the Notice of Meeting. None 4 hours DCIR RMG None 2.7 Distribute to the members of the PDC a copy of the Notice of Meeting. None 15 minutes Admin. Officer SS, TMD None 2.8 Prepare attendance sheet for the PDC deliberation. None 15 minutes Admin. Officer SS, TMD None 2.9 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 None 2.10 Prepare the 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 None 3 hours Admin. Officer SS, TMD None 2.11 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 None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 2.12 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 None 1 day HREA, ACIR, HRDS None 2.13 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 None 1 day DCIR RMG None 2.14 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 Scholarship Committee Members Re: Official Nominee e. Memorandum to all applicants who are not selected f. Minutes of Meeting None 1 day CIR 3. Receive and acknowledge information from TMD on the acceptance in selection of the official nominee/s. 3. Once the nomination letter has been signed by the Commissioner, notify applicants thru phone call, e-mail or mail of their selection in the list None 15 minutes Admin. Officer SS, TMD None 3.1 Inform the host/inviting learning institution of the official nominee/s. None 15 minutes Admin. Officer SS, TMD 4. Submit the additional requirements to TMD, if applicable 4. Receive the additional requirements from the applicant/s. None 15 minutes Admin. Officer SS, TMD 5. 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 and shall send it to TMD together with the application documents. 5. Receive from the applicant/s the filled out registration form together with the application documents. None 15 minutes Admin. Officer SS, TMD None 5.1 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. None 2 hours Admin. Officer SS, TMD 6. Receive information from TMD on the schedule of the examination and/or interview. 6. Inform the applicant/s on the schedule of the examination and/or interview. None 15 minutes Admin. Officer SS, TMD 6.1 Pass the selection process either thru examination and/or interview conducted by the host/inviting learning institution. None 1 day* Employee concerned 6.2 Ask for the confirmation letter from the host/inviting learning institution indicating the financial terms to be provided by the sponsor thru email, fax or mail. 7. Once the confirmation letter has been received, and if the host/inviting learning institution shall shoulder all expenses, submit it to TMD for the preparation of the endorsement letter to DOF, Request for Travel Authority and other necessary documents. However, if the program fee and travel expenses shall be shouldered by the BIR, the request for funding shall first be prepared by TMD. 7. Receive from applicant/s a copy of the confirmation letter and approved request for funding (if funded by the BIR) for the preparation of endorsement letter to DOF, request for travel authority and other travel documents. None 15 minutes Admin. Officer SS, TMD None 7.1 Prepare the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 3 hours Admin. Officer SS, TMD None 7.2 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 7.3 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 4 hours HREA, ACIR, HRDS None 7.4 Review and initial the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 1 day DCIR RMG None 7.5 Review and sign the endorsement letter to DOF, Request for Travel Authority and other travel documents. None 1 day CIR None 7.6 Once the endorsement letter and request for travel authority has been signed by the Commissioner, transmit to DOF for processing of the Travel Authority. None 4 hours Admin. Aide (Liaison Officer) TMD None 7.7 Wait for the approval of the Travel Authority from DOF. None 15 days* DOF None 7.8 Claim the certified copy of the approved/signed Travel Authority from DOF. None 4 hours Admin. Aide (Liaison Officer) TMD 8. Claim the certified copy of the approved/signed 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. Flight ticket and travel insurance d. Hotel accommodation e. Disbursement voucher and Obligation request (if funded by the BIR) f. Itinerary of Travel 8. Release the certified copy of the approved/signed Travel Authority. None 15 minutes Admin. Officer SS, TMD 9. Once the approved Travel Authority from DOF has been received, submit a copy of the pay slip and name of Guarantor to TMD for the preparation of Scholarship/ Training Service Contract. 9. Receive copy of the pay slip and name of guarantor for the preparation of the Scholarship/ Training Service Contract. None 15 minutes Admin. Officer SS, TMD None 9.1 Prepare the Scholarship/ Training Service Contract. None 2 hours Admin. Officer SS, TMD None 9.2 Review and finalize the Scholarship/ Training Service Contract. None 2 hours Section Chief/Asst. Chief/Division Chief TMD 10. Claim and sign the Scholarship/ Training Service Contract. 10. Release the Scholarship/ Training Service Contract to the applicant/s for signature. None 15 minutes Admin. Officer SS, TMD 11. Submit the signed Scholarship/ Training Service Contract to TMD for signature of the Commissioner. 11. Receive from the applicant/s the signed Scholarship/ Training Service Contract for signature of the Commissioner. None 15 minutes Admin. Officer SS, TMD None 11.1 Review and initial the Scholarship/ Training Service Contract None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 11.2 Review and initial the Scholarship/ Training Service Contract None 1 day HREA, ACIR, HRDS 11.3 Review and initial the Scholarship/ Training Service Contract None 1 day DCIR RMG None 11.4 Review and sign the Scholarship/ Training Service Contract None 1 day CIR 12. After completing the signatures, have the scholarship/ training service contract notarized and send it back to TMD for recording and filing as well as for the preparation of the RSO. 12. Once the contract has been notarized, receive from applicant the copy of the scholarship/training service contract. None 15 minutes Admin. Officer SS, TMD None 12.1 Prepare the Revenue Special Order. None 2 hours Admin. Officer SS, TMD None 12.2 Review and initial the Revenue Special Order. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 12.3 Review and initial the Revenue Special Order. None 4 hours HREA., ACIR, HRDS 12.4 Review and initial the Revenue Special Order. None 4 hours DCIR RMG 12.5 Review and sign the Revenue Special Order. None 1 day CIR 13. The signed RSO shall be claimed at the TMD. The applicant/s will then sign the logbook upon releasing. 13. Release to applicant/s the photocopy of the signed RSO. None 15 minutes Admin. Officer SS, TMD None 13.1 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 None 13.2 Prepare a memorandum to the applicant on the submission of post-training/event report. None 2 hours Admin. Officer SS, TMD None 13.3 Review and initial the memorandum to the applicant on the submission of post-training/event report. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 13.4 Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours HREA, ACIR, HRDS 14. Receive the memorandum on the submission of post-training/event report. 14. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer SS, TMD 15. 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. 15. Receive and file the post-program report and requirements from the applicant within one (1) calendar month after the completion of the scholarship program. None 15 minutes Admin. Officer SS, TMD 15.1 Monitor the service contract obligation thru the signing of clearances. None As they come Admin. Officer SS, TMD TMD: None 6 days HRDS: 4 days RMG: 4 days CIR: 4 days PDC: 2 hours TOTAL: 18 days and 2 hours *Note: The time allotted for this step is part of the Processing of Application for Foreign Scholarship Grant but has to be processed by the identified government agency/entity. 55. Processing of Application for 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) 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 Issuance 1.1 Training Management Division 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Training and Development Registration Form print out completed and signed by the immediate supervisor Training Management Division 3. Endorsement Letter signed by the concerned Division Chief and Assistant Commissioner Head of office concerned 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 Personnel Division 6. Certificate of No Pending Criminal and/or Administrative case Internal 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 signed by the applicant Employee concerned 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 WHERE TO SECURE 3. Latest Personal Data Sheet with picture attached (if applicable) Employee concerned 4. Approved Request for Funding with all the details (if funded by BIR) Employee concerned ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE PRE-DELIBERATION 2. Submit the accomplished Training and Development Registration Form together with the completed documentary requirements listed in the above checklist to Scholarship Section of the TMD for evaluation. 1. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 minutes Admin. Officer SS, TMD a. Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer SS, TMD b. Review, initial and sign the matrix of nominees. None 2 hours Section Chief/Asst. Chief/Division Chief TMD c. Schedule a Personnel Development Committee (PDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer SS, TMD d. Review and initial the Notice of Meeting. None 1 hour Section Chief/Asst. Chief/Division Chief TMD e. Review and initial the Notice of Meeting. 4 hours HREA., ACIR, HRDS f. Review and sign the Notice of Meeting. 4 hours DCIR RMG g. Distribute to the members of the PDC a copy of the signed Notice of Meeting None 15 minutes Admin. Officer SS, TMD h. Prepare attendance sheet for the PDC deliberation None 15 minutes Admin. Officer SS, TMD DELIBERATION i. Deliberate en banc on the applicants' qualifications and choose the most qualified who may participate in the local learning and development programs including scholarships. None 2 hours Personnel Development Committee Members and Scholarship Section, TMD POST DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS j. Prepare the Detailed Evaluation Report on the successful applicant/s and memorandum to all applicant/s who are not approved or selected. None 3 hours Admin. Officer SS, TMD k. 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 4 hours Section Chief/Asst. Chief/Division Chief TMD l. 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 4 hours HREA., ACIR, HRDS m. 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 4 hours DCIR, RMG 3. Receive and acknowledge information from TMD on the acceptance in selection of the official nominee/s 2. Once the Detailed Evaluation Report has been signed by the Deputy Commissioner, 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. None 15 minutes Admin. Officer SS, TMD 3. Submit the additional requirements to TMD, if applicable 3. Receive/Deny acceptance of required additional requirements based on correctness and completeness. None 15 minutes Admin. Officer SS, TMD 4. Claim the approved/signed original copy of the Detailed Evaluation Report from the Scholarship Section of the TMD and proceed to the Finance Service for 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 4. Release the approved/ signed original copy of the Detailed Evaluation Report to the applicant/s for the processing of the request for funding. None 15 minutes Admin. Officer SS, TMD 5. Forward to the Training Delivery Division a photocopy of the approved/ signed Detailed Evaluation Report for the preparation of the Revenue Special Order. None 15 minutes Admin. Officer SS, TMD 6. Submit the approved/signed request for funding to Training Delivery Division (TDD) for preparation of the Revenue Special Order (RSO) 6. TDD shall then receive the photocopy of the approved/signed Detailed Evaluation Report and request for funding for the preparation of the RSO. None 15 minutes Admin. Officer SS, TMD 7. Claimed the signed RSO at the TDD then sign at the logbook upon releasing. 7. TDD shall release to applicant/s the signed photocopy of RSO, copy furnished TMD. None 27 minutes TDD 7.1 Encode in the training/scholarship database the details of the applicant/s who will attend the particular training or development program. None 15 minutes Admin. Officer SS, TMD 7.2 Prepare a memorandum to the applicant on the submission of post-training/event report. None 2 hours Admin. Officer SS, TMD 7.3 Review and initial the memorandum to the applicant on the submission of post-training/event report. None 2 hours Section Chief/Asst. Chief/Division Chief TMD 7.4 Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours HREA., ACIR, HRDS POST-TRAINING REPORT 8. Receive the memorandum on the submission of post-training/event report. 8. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer SS, TMD 9. Submit the post-training/event report to the Office of the Commissioner thru the Human Resource Development Service with one (1) calendar month after attending the training/event 9. Receive and file the post-training/event report from the applicant within one (1) calendar month after the training/event. None 15 minutes Admin. Officer SS, TMD 9.1 Monitor the service contract obligation thru the signing of clearances None As they come Admin. Officer SS, TMD TMD: None 2 days and 3 hours HRDS: 1 day and 4 hours RMG: 1 day PDC: 2 hours TDD: 27 mins. TOTAL: 5 days, 1 hour and 27 minutes 56. Processing of Application for Local Scholarship Grant This is in relation to the processing of local scholarship program applications that may be requested by officials and employees to the Bureau of Internal Revenue to support their personal and/or professional growth in the BIR. Office or Division: Training Management Division Scholarship Section Classification: Highly Technical Type of Transaction: G2G Government to Government (employee or official) Who may avail: Officials and employees who will attend local scholarship programs (Thru Training Issuance, Invitation from local/national learning institutions, etc. CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Invitation Letter published thru Training Issuance 1.1 Training Management Division 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Training and Development Registration Form print out completed and signed by the immediate supervisor Training Management Division 3. Endorsement Letter signed by the concerned Division Chief and Assistant Commissioner/ Revenue District Officer or Division Chief and Regional Director Head of office concerned 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 signed by the applicant Employee concerned 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 OFFICIAL NOMINEE/S AFTER DELIBERATION WHERE TO SECURE 1. Latest Personal Data Sheet with picture attached (if applicable) Employee concerned 2. Approved Request for Funding with all the details (if funded by BIR) Employee concerned 3. Confirmation Letter from the host or inviting learning institution indicating the financial terms to be provided by either self or sponsor Host/Inviting learning institution 4. Diploma, transcript of records and medical certificate from Government accredited hospital (if applicable) Employee concerned 5. Application/Registration Form (if applicable) Host/inviting learning institution 6. Copy of the latest pay slip Personnel Division 7. Name of Guarantor Employee concerned ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Fill out the Training and Development Registration Form available at the BIR outlook or information desk of the Training Management Division (TMD). 1. Provide the applicant/s with copy of the Training and Development Registration Form. None 15 minutes Admin. Officer SS, TMD 2. Submit the accomplished Training and Development Registration Form together with the completed documentary requirements listed in the above checklist to Scholarship Section of the TMD for evaluation. 2. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 minutes Admin. Officer SS, TMD None 2.1 Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer SS, TMD None 2.2 Review, initial and sign the matrix of nominees. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 2.3 Schedule a Personnel Development Committee (PDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer SS, TMD None 2.4 Review and initial the Notice of Meeting. None 1 hour Section Chief/Asst. Chief/Division Chief TMD None 2.5 Review and initial the Notice of Meeting. None 4 hours HREA., ACIR, HRDS None 2.6 Review and sign the Notice of Meeting. None 4 hours DCIR, RMG None 2.7 Distribute to the members of the PDC a copy of the Notice of Meeting None 15 minutes Admin. Officer SS, TMD None 2.8 Prepare attendance sheet for the PDC deliberation None 15 minutes Admin. Officer SS, TMD None 2.9 Deliberate en banc on the applicants' qualifications and choose the most qualified who may participate in the local learning and development programs including scholarships. None 2 hours Personnel Development Committee Members and Secretariat None 2.10 Prepare the 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 None 3 hours Admin. Officer SS, TMD None 2.11 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 None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 2.12 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 None 4 hours HREA., ACIR, HRDS None 2.13 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 None 1 day DCIR RMG None 2.14 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 Scholarship Committee Members Re: Official Nominee e. Memorandum to all applicants who are not selected f. Minutes of meeting None 1 day CIR 3. Receive and acknowledge information from TMD on the acceptance in selection of the official nominee/s. 3. Once the nomination letter has been signed by the Commissioner, notify applicants thru phone call, e-mail or mail of their selection in the list. None 15 minutes Admin. Officer SS, TMD None 3.1 Inform the host/inviting learning institution of the official nominee/s. None 15 minutes Admin. Officer SS, TMD 4. Submit the additional requirements to TMD, if applicable 4. Receive the additional requirements from the applicant/s. None 15 minutes Admin. Officer SS, TMD 5. Register to the program in coordination with TMD. Fill out the registration form provided by the host or inviting learning institution and shall send it to TMD. 5. Receive from the applicant the filled out registration form together with the application documents. None 15 minutes Admin. Officer SS, TMD None 5.1 Send the accomplished registration form, other application documents, and nomination letter to the host/inviting learning institution. None 2 hours Admin. Officer SS, TMD 6. Receive the confirmation letter from the host or inviting learning institution indicating the financial terms to be provided by the sponsor thru e-mail, fax or mail. 7. Once the confirmation letter has been received, and if the host or inviting learning institution shall shoulder all expenses, submit it to TMD for the preparation of the RSO and other necessary documents. However, if the program fee and other expenses shall be shouldered by the BIR, the request for funding shall first be prepared by TMD. 7. Receive from applicant/s a copy of the confirmation letter and approved request for funding (if funded by BIR) for the preparation of the RSO. None 15 minutes Admin. Officer SS, TMD None 7.1 Prepare the RSO. None 2 hours Admin. Officer SS, TMD None 7.2 Review and initial the RSO. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 7.3 Review and initial the RSO. None 4 hours HREA., ACIR, HRDS None 7.4 Review and initial the RSO. (If funded by the BIR) None 4 hours ACIR , FS None 7.5 Review and sign the RSO. None 4 hours DCIR RMG 8. Once the RSO has been approved/ signed, submit a copy of the pay slip and name of Guarantor to TMD for the preparation of Scholarship/ Training Service Contract. 8. Receive a copy of the pay slip and name of guarantor from applicant/s for the preparation of the Scholarship/ Training Service Contract. None 15 minutes Admin. Officer SS, TMD None 8.1 Prepare the Scholarship/ Training Service Contract. None 2 hours Admin. Officer SS, TMD None 8.2 Review and finalize the Scholarship/ Training Service Contract None 2 hours Section Chief/Asst. Chief/Division Chief TMD 9. Claim and sign the Scholarship/ Training Service Contract. 9. Release the Scholarship/ Training Service Contract to the applicant/s for signature. None 15 minutes Admin. Officer SS, TMD 10. Submit the signed Scholarship/ Training Service Contract to TMD for signature of the Commissioner. 10. Receive from applicant/s the signed Scholarship/ Training Service Contract for signature of the Commissioner. None 15 minutes Admin. Officer SS, TMD None 10.1 Review and initial the Scholarship/ Training Service Contract None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 10.2 Review and initial the Scholarship/Training Service Contract None 1 day HREA, ACIR, HRDS None 10.3 Review and initial the Scholarship/Training Service Contract None 1 day DCIR RMG None 10.4 Review and sign the Scholarship/ Training Service Contract None 1 day CIR 11. After completing the signatures, have the scholarship/ training service contract notarized and send it back to TMD for recording and filing. 11. Once the contract has been notarized, receive from applicant the copy of the scholarship/ training service contract. None 15 minutes Admin. Officer SS, TMD 12. The photocopy of the signed RSO and Scholarship/ Training Service contract shall be claimed at the TMD. The applicant will then sign the logbook upon releasing. 12. Release to applicant/s a photocopy of the signed RSO and Scholarship/ Training Service contract. None 15 minutes Admin. Officer SS, TMD None 12.1 Encode in the training/scholarship database the details of the applicant/s who will attend the local scholarship program. None 15 minutes Admin. Officer SS, TMD None 12.2 Prepare a memorandum to the applicant on the submission of post- training/event report. None 2 hours Admin. Officer SS, TMD None 12.3 Review and initial the memorandum to the applicant on the submission of post-training/event report. None 2 hours Section Chief/Asst. Chief/Division Chief TMD None 12.4 Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours HREA, ACIR, HRDS 13. Receive the memorandum on the submission of post-training/event report. 13. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer SS, TMD 14. 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. 14. Receive and file the post-program report and requirements from the applicant within one (1) calendar month after the completion of the scholarship program. None 15 minutes Admin. Officer SS, TMD 14.1 Monitor the service contract obligation thru the signing of clearances None As they come Admin. Officer SS, TMD TMD: None 4 days and 30 mins. HRDS: 3 days RMG: 3 days FS: 4 hours CIR: 2 days PDC: 2 hours TOTAL: 12 days, 6 hours and 30 minutes PART 6 57. Processing of Local and Foreign Virtual Learning and Development Programs This is in relation to the processing of local and foreign virtual 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. HTcADC Office or Division: Training Management Division (TMD) 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 Issuance 1.1 Training Management Division 1.2 Downloadable at BIR e-mail facility (thru Internal Communications Division's e-mail account) 2. Online Training and Development Registration Form thru Google Forms 1.1 Training Management Division 1.2 Downloadable via link provided in the Training Issuance 3. Acceptable Use of Policy Employee concerned 4. Endorsement Letter signed by the concerned Assistant Commissioner (ACIR)/Regional Director (RD) Concerned ACIR/RD ADDITIONAL REQUIREMENT/S FOR THE OFFICIAL NOMINEE/S AFTER DELIBERATION WHERE TO SECURE 1. Approved Request for Funding with all the details (if funded by BIR) Employee concerned ADDITIONAL REQUIREMENT/S AFTER TRAINING WHERE TO SECURE 1. Post-training/event report (within one (1) calendar month after the training/event) Employee concerned CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE PRE-DELIBERATION 1. Submit the signed Acceptable Use of Policy together with the completed documentary requirements listed in the above checklist via BIR email accounts specified in the Training Issuance for evaluation. 1. Receive/Deny acceptance of required documents based on the correctness and completeness. None 15 minutes Admin. Officer SS, TMD None 1.1 Prepare the Matrix of Nominees indicating the list of qualified applicants who passed the initial screening. None 2 hours Admin. Officer SS, TMD 1.2 Review, initial and sign the matrix of nominees. None 2 hours Section Chief/Asst. Chief/Division Chief TMD 1.3 Schedule a Personnel Development Committee (PDC) deliberation and prepare a Notice of Meeting. None 15 minutes Admin. Officer SS, TMD None 1.4 Review and initial the Notice of Meeting None 1 hour Section Chief/Asst. Chief/Division Chief , TMD 1.5 Review and initial the Notice of Meeting. 4 hours HREA., ACIR , HRDS 1.6 Review and sign the Notice of Meeting. 4 hours DCIR RMG 1.7 Distribute to the members of the PDC a copy of the signed Notice of Meeting None 15 minutes Admin. Officer SS, TMD DELIBERATION 1.8 Deliberate en banc (or route matrix of nominees) on the applicants' qualifications and choose the most qualified who may participate in the virtual learning and development programs. None 2 hours Personnel Development Committee Members and Scholarship Section, TMD POST DELIBERATION AND PREPARATION OF TRAINING DOCUMENTS None 1.9 Prepare the Detailed Evaluation Report on the successful applicant/s and memorandum to all applicant/s who are not approved or selected. Note: For foreign-sponsored Virtual Learning, prepare Nomination Letter None 3 hours Admin. Officer SS, TMD 1.10 Review, initials and sign the Detailed Evaluation Report on the successful applicant/s, memorandum to all applicant/s who were not approved or selected and/or Nomination Letter for foreign-sponsored Virtual Learning. None 4 hours Section Chief/Asst. Chief/Division Chief TMD None 1.11 Review, initials and sign the Detailed Evaluation Report on the successful applicant/s, memorandum to all applicant/s who were not approved or selected and/or Nomination Letter for foreign-sponsored Virtual Learning. None 4 hours HREA., ACIR, HRDS 1.12 Review, initials and sign the Detailed Evaluation Report on the successful applicant/s, memorandum to all applicant/s who were not approved or selected and/or Nomination Letter for foreign-sponsored Virtual Learning. None 4 hours DCIR, RMG None 1.13 Sign Nomination Letter for foreign-sponsored Virtual Learning None 1 day CIR 2. Receive and acknowledge information from TMD on the acceptance in selection of the official nominee/s 2. Once the Detailed Evaluation Report has been signed by the Deputy Commissioner, RMG Chairperson of the PDC, notify applicants thru e-mail or mail of their selection in the list and provide the additional requirement/s checklist. None 15 minutes Admin. Officer SS, TMD 3. Submit the additional requirements to TMD, if applicable 3. Receive/Deny acceptance of required additional requirements based on correctness and completeness. None 15 minutes Admin. Officer SS, TMD 4. Claim the approved/signed original copy of the Detailed Evaluation Report from the Scholarship Section of the TMD and proceed to the Finance Service for the processing of the request for funding. (if funded by BIR) The following 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 Note: if Virtual Learning is free of charge proceed to Step 6 4. Release the approved/ signed original copy of the Detailed Evaluation Report to the applicant/s for the processing of the request for funding. None 15 minutes Admin. Officer SS, TMD None 4.1 Forward to the Training Delivery Division a photocopy of the approved/ signed Detailed Evaluation Report (and/or Nomination Letter for foreign-sponsored Virtual Learning) for the preparation of the Revenue Special Order. None 15 minutes Admin. Officer SS, TMD 5. Submit the approved/ signed request for funding to Training Delivery Division (TDD) for preparation of the Revenue Special Order (RSO) 5. TDD shall then receive the photocopy of the approved/ signed Detailed Evaluation Report and request for funding for the preparation of the RSO (and/or Nomination Letter for foreign-sponsored Virtual Learning). None 15 minutes Admin. Officer SS, TMD 6. Claim the signed RSO at the TDD then sign at the logbook upon releasing. 6. TDD shall release to applicant/s the signed photocopy of RSO, copy furnished TMD. None 27 minutes TDD 6.1 Encode in the training/ scholarship database the details of the applicant/s who will attend the particular training or development program. None 15 minutes Admin. Officer SS, TMD 6.2 Prepare a memorandum to the applicant on the submission of post-training/event report. None 2 hours Admin. Officer SS, TMD None 6.3 Review and initial the memorandum to the applicant on the submission of post-training/event report. None 2 hours Section Chief/Asst. Chief/Division Chief TMD 6.4 Review and sign the memorandum to the applicant on the submission of post-training/event report. None 4 hours HREA., ACIR , HRDS POST-TRAINING REPORT 7. Receive the memorandum on the submission of post-training/event report. 7. Release the memorandum to the applicant on the submission of post-training/event report. None 15 minutes Admin. Officer SS, TMD 8. Submit the post-training/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. Receive and file the post-training/event report from the applicant within one (1) calendar month after the training/event. None 15 minutes Admin. Officer SS, TMD None 8.1 Monitor the service contract obligation thru the signing of clearances None As they come Admin. Officer SS, TMD TMD: None 2 days, 2 hours and 45 minutes HRDS: 1 day and 4 hours RMG: 1 day CIR: 1 day PDC: 2 hours TDD: 27 minutes TOTAL: 6 days, 1 hour and 12 minutes 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. CAIHTE 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 2. Specification and Detailed Breakdown of Expenses 3. Justification for the Request Concerned Project Proponent of the National Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit request for funding or CAA 1. Receive and record request for funding or CAA and forward to the Chief, Budget Division None 10 minutes Receiving Clerk , Budget Division (BD) None 1.1 Evaluate request for funding or CAA and forward the same to concerned Section Chief None 10 minutes Division Chief, (BD) None 1.2 Record request for funding or CAA and forward the same to concerned Budget Officer None 10 minutes Section Chief, Budget Control Section (BCS), BD None 1.3 Verify the availability of allotment None 10 minutes Budget Officer, BCS None 1.4 Prepare response to the request, record and affix initial on the reply document None 15 minutes Budget Officer, BCS None 1.5 Review and affix initial on the reply document None 10 minutes Division Chief , BD None 1.6 Forward reply document to the office of the Assistant Commissioner Finance Service None 15 minutes Releasing Clerk , BD None 1.7 Receive and record reply document None 10 minutes Receiving Clerk , Finance Service None 1.8 Review and approve/affix 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 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 None 15 minutes Releasing Clerk , BD TOTAL: 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. 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. aScITE 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Letter Request 1. Receive and record Letter Request and forward to the Chief, Accounting Division None 10 minutes Receiving Clerk Accounting Division (AD) None 1.1. Evaluate the Letter Request and forward to the Payroll-in-charge 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 Administrative Officer AD None 1.4. Review and initial Certification and forward to the Chief Accounting Division for signature None 10 minutes Chief, Verification Section BD None 1.5. Check and sign Certification None 10 minutes Division Chief BD 2. Receive Certification and sign the log book 2. Release the certification to the requesting official and employee None 5 minutes Administrative Officer BD TOTAL: 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. 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. DETACa 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit Letter Request 1. Receive and record Letter Request and forward to the Chief, Accounting Division None 10 minutes Receiving Clerk Accounting Division (AD) None 1.1. Evaluate the Letter Request and forward to the Payroll-in-charge None 10 minutes Division Clerk 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 Administrative Officer AD None 1.4. Review and initial the Certification and forward to the Chief Accounting Division for signature None 10 minutes Chief, Verification Section AD None 1.5. Check and sign the Certification None 10 minutes Division Chief BD 2. Receive Certification and sign the log book 2. Release the certification to the requesting official and employee None 5 minutes Administrative Officer BD TOTAL: None 1 hour and 15 minutes Note: 5. Authorization Letter should be presented by representative to receive the Certification of Compensation. 6. 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. 7. Assumption: There is no intervening factor/activity. 61. Processing of Purchase Order (PO) for the Issuance of Community Tax Certificate (CTC) to Local Government Units (LGUs) 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). HEITAD Office or Division: Accountable Forms Division (AFD) 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 with signature of the Treasurer (1 original, 3 duplicate copies) Provincial Treasurer/City Treasurer/Municipal Treasurer 2. Letter from the Bureau of Local Government Finance (BLGF) as to the authenticity of the signature of the Provincial Treasurer/City Treasurer/Municipal Treasurer (1 original, 1 duplicate) Bureau of Local Government Finance (BLGF) 3. Authorization Letter (for representative in behalf of the Provincial Treasurer/City Treasurer/Municipal Treasurer 1 original) Provincial Treasurer/City Treasurer/Municipal Treasurer 4. Identification Card of the Provincial Treasurer/City Treasurer/Municipal Treasurer (1 photocopy) Provincial Treasurer/City Treasurer/Municipal Treasurer 5. Identification Card of the Authorized Representative (1 photocopy) Authorized Representative CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Prepare Purchase Order (PO) and submit to BLGF for verification as to the authenticity of the signature of the Treasurer and submit the approved PO and other documents to the AFD. 1. Receive documents and forward to the Chief, AFD for approval of quantity to be issued None 10 minutes Receiving Clerk AFD 1.1 Approve quantity being requisitioned None 5 minutes Division Chief AFD a. Record PO and forward documents to Miscellaneous Accountable Forms Section None 5 minutes Receiving Clerk AFD b. Compute requested quantity and serial numbers, and prepare Billing Statement for payment of requisitioned CTC None 10 minutes Document Processor AFD c. Verify requested quantity and serial numbers and initial Billing Statement None 10 minutes Chief Miscellaneous Section AFD d. Review requested quantity and serial numbers and initial Billing Statement None 10 minutes Assistant Division Chief AFD e. Check requested quantity and serial numbers and sign Billing Statement None 10 minutes Division Chief AFD 2. Present Billing Statement and secure Order of Payment from Accounting Division, present the same to Cashier, GSD for payment, and present Official Receipt to AFD. 2. Release signed Billing Statement to the Authorized Representative to be presented to Accounting Division and General Services Division None 2 minutes Document Processor AFD 2.1 Prepare Order of Payment None 5 minutes Accountant Accounting Division 2.2 Receive payment and issue Official Receipt (OR) Procured printing costs/handling costs/cost of packing materials 20 minutes Cashier General Services Division 2.3 Process PO, Gate Pass, Invoice and Certificate of Appearance and attach photocopy of OR and forward all documents to Vault Custodian None 15 minutes Document Processor AFD 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 None 15 minutes Vault Custodian AFD 3. Check quantity and serial numbers of CCI and/or CCC requisitioned, sign Gate Pass and other documents 3. Verify quantity and serial numbers of CCI and/or CCC for issuance and sign in the Gate Pass and initial other documents 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 and other documents None 10 minutes Assistant Division Chief AFD 3.2 Check quantity and serial numbers of CCI and/or CCC for issuance, sign Gate Pass and other documents and approve for release None 10 minutes Division Chief AFD 4. Sign vault logbook and guard logbook and receive accountable forms 4. Release requisitioned CCI and/or CCC and post issuance on the stock card None 5 minutes Vault Custodian AFD 4.1 Record transaction on the guard logbook and sign Gate Pass None 5 minutes Vault Guard TOTAL: Procured printing costs/handling costs/cost of packing materials 2 hours & 47 minutes NOTES: 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. 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. aDSIHc Office or Division: Accountable Forms Division 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 original, 3 duplicate copies) Authorized Requisitioner 2. Stock Position Sheet (1 original) Authorized Requisitioner 3. Authorization Letter (for representative in behalf of the Authorized Requisitioner 1 original) Authorized Requisitioner 4. Internal Investigation Division Clearance (for Documentary Stamps 1 original) Internal Investigation Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit duly filled-up and signed RIS, Stock Position Sheet, Authorization Letter (for representative to receive in behalf of Authorized Requisitioner) and Internal Investigation Clearance (for Documentary Stamps) 1. Receive complete documents and forward to the Chief, AFD for approval of requested Accountable Forms (AF) None 10 minutes Receiving Clerk 1.1 Approve quantity being requisitioned None 5 minutes Division Chief 1.2 Record RIS and forward documents to Miscellaneous Accountable Forms Section/Stamps and Labels Section None 5 minutes Receiving Clerk 1.3 Process RIS, and prepare Gate Pass, Invoice Receipt and Certificate of Appearance/ PAFSECOM None 15 minutes Document Processor 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 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 sign in the Gate Pass and initial other documents None 25 minutes Chief Miscellaneous Section/Stamps and Labels Section 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 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 3. Sign vault logbook and guard logbook and receive accountable forms 3. Release requisitioned Accountable Form to Authorized Requisitioner and post issuance on the stock card None 5 minutes Vault Custodian 3.1 Record transaction on the guard logbook and sign Gate Pass None 5 minutes Vault Guard TOTAL: None 1 hour & 45 minutes NOTES: 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. 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. ATICcS 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 copy) BIR Employee 2. Job Order (1 original 1 duplicate copy) GSD 3. Sample Form (1 Photocopy) BIR Employee 4. Gate pass (1 Original 1 Duplicate) GSD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit letter request and photo copy of sample for reproduction of various BIR forms and issuances. 1. Receive letter request and log in the receiving record book. None 10 Minutes Receiving Clerk General Services Division (GSD) None 1.1 Provide job order form. None 5 Minutes Receiving Clerk GSD 2. Fill-up and sign job order form 2. Receive signed job order. None 3 minutes Receiving Clerk GSD None 2.1 Initial on the job order. None 2 minutes Section Chief GSD None 2.2 Approve job order. None 10 minutes Division Chief GSD None 2.3 Reproduce various BIR Forms/ issuances. None 1 day Printing Machine Operator None 2.4 Prepare gate pass for release of forms/ issuances reproduced. None 10 Minutes Administrative Officer GSD None 2.5 Approve Gate pass. None 5 Minutes Section Chief GSD 3. Receive reproduced forms. 3. Release reproduced forms/ issuances to requisition BIR Employee. None 15 minutes Administrative Officer GSD TOTAL: None 1 day and 1 hour NOTE: 1. The total processing time indicated above is computed on a per document basis. 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. ETHIDa 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 original 1 duplicate) BIR Employee 2. Documents for delivery (1 original 2 duplicate) BIR Employee 3. Gate pass (1 original 1 duplicate) GSD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit duly filled-up and approved Job order and documents for messengerial service. 1. Receive the approved Job Order Form and log in the receiving record book. None 10 minutes Receiving Clerk General Services Division (GSD) None 1.1 Encode details of documents in the messengerial incoming data base file. None 10 minutes Encoder GSD None 1.2 Prepare gate pass for delivery to the Regional Offices & other Government Agencies in Metro Manila. None 5 minutes Administrative Assistant GSD None 1.3 Approve Gate pass. None 10 minutes Section Chief GSD 2. Claim received copy of documents delivered. 2. Deliver documents to Regional Office and other Government Agencies in Metro Manila. None 1 day Driver/Administrative Aide GSD None 2.1 Encode date received and receiving officer in the database file. None 5 minutes Administrative Assistant/Aide GSD None 2.2 Scanning of the file copy of document delivered. None 1 minute Administrative Assistant/Aide GSD TOTAL: None 1 day and 41 minutes NOTE: 1. The total processing time indicated above is computed on a per document basis. 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. TIADCc 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 duplicate) BIR Employee 2. Documents for mailing (1 original 2 duplicate) BIR Employee 3. Gate pass GSD CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit duly filled-up and approved job order and documents for mailing. 1. Receive the approved Job Order Form and log in the receiving record book. None 10 minutes Administrative Assistant/Aide General Services Division (GSD) None 1.1 Encode details of document in the incoming mail data base file for preparation of transmittal. None 5 minutes Administrative Assistant/Aide GSD None 1.2 Prepare gate pass for delivery of documents for mailing to the BIR Post Office. None 10 minutes Administrative Assistant GSD None 1.3 Approve Gate pass. None 10 minutes Section Chief GSD 2. Claim received copy of documents delivered. 2. Deliver documents to the BIR Post Office. None 4 Hours Administrative Assistant/Aide GSD TOTAL: None 4 hours and 35 minutes NOTE: 1. The total processing time indicated above is computed on a per document basis. 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. cSEDTC 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 CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit a letter request for posting advertisement to LCD TV located at the Elevator lobby NOB approved by the Chief General Services Division. 1. Receive approved letter request. None 1 minute Administrative Assistant/Aide General Services Division (GSD) None 1.1 Copy the file to be posted. None 2 hours Administrative Assistant/Aide GSD None 1.2 Posting of the file at the Info-Ad at the National Office Elevator Lobby LCD TV None 20 minutes Administrative Assistant/Aide GSD 2. Sign service slip 2. Submit service slip for signature of requesting office. None 5 minutes Administrative Assistant/Aide GSD TOTAL: None 2 hours and 26 minutes 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. AIDSTE 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 bond of Accountable Officials and Employees BIR employees 2. Certified copy of appointment BIR employees 3. Certified copy of SALN (latest) BIR employees 4. Memo designation of new position/RTAO BIR employees 5. Certification of No Pending Case Internal Investigation Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit GF No. 58 (A) 1. Receive filled-up GF No. 58 (A) (for new applicant) with complete attachments None 3 minutes Section Chief General Services Division (GSD) None 1.1. Prepare General Form No. 57 (A) Request for Bonding and/or Cancellation of Bond of Accountable Officials and Employees with a List of Bonded Public Officials None 10 minutes Section Chief GSD None 1.2. Forward GF No. 57 (A) and GF No. 58 (A) to Administrative Service None 3 minutes Releasing Clerk GSD None 1.3. Receive signed GF No. 57 (A) and GF No. 58 (A) from Administrative Service None 3 minutes Section Chief GSD None 1.4. Prepare DV and ObR for payment of the annual premiums of bond None 10 minutes Section Chief GSD None 1.5. Release DV and ObR to Budget Division for funding None 3 minutes Releasing Clerk GSD None 1.6. Receive and record approved DV from Financial Service None 3 minutes Receiving Clerk GSD None 1.7. Prepare check and Advice of Checks Issued and Cancelled (ACIC) None 5 minutes Admin. Asst. GSD None 1.8. Review and sign check and ACIC (if amount is P10,000.00 and below) None 3 minutes 1. Section Chief 2. Division Chief GSD None 1.9. Sign check and ACIC (if amount is P10,000.00 and above) None 3 minutes Division Chief GSD None 1.10. Record and release check and ACIC with DV to Administrative Service None 15 minutes Releasing Clerk GSD None 1.11. Receive signed check and ACIC from Administrative Service None 3 minutes Receiving Clerk GSD None 1.12. Forward ACIC to Landbank None 1 hour Messenger GSD None 1.13. Release check to the Section Chief-DBS None 3 minutes Admin. Asst. GSD None 1.14. Submit Fidelity Bond with complete attachments to the Bureau of Treasury and remit check to Landbank None 5 hours Section Chief GSD None 1.15. Submit the duplicate copy of Confirmation Letter to COA None 3 minutes Receiving Clerk GSD 2. None 2. File the original Confirmation Letter None 3 minutes Receiving Clerk GSD TOTAL: 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. SDAaTC 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 for bond of Accountable Officials and Employees General Services Division 2. Certified copy of appointment BIR employees 3. Certified copy of SALN (latest) BIR employees 4. Memo designation of new position/RTAO BIR employees 5. Certification of No Pending Case Internal Investigation Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE None 1. Prepare General Form No. 57 (A) Request for Bonding and/or Cancellation of Bond of Accountable Officials and Employees with a List of Bonded Public Officials with complete attachments None 10 minutes Section Chief General Services None 1.1 Forward GF No. 57 (A) to Administrative Service None 3 minutes Releasing Clerk GSD None 1.2 Receive signed GF No. 57 (A) None 3 minutes Section Chief GSD None 1.3 Prepare DV and ObR for payment of the annual premiums of bond None 10 minutes Section Chief GSD None 1.4 Release DV and ObR to Budget Division for funding None 3 minutes Releasing Clerk GSD None 1.5 Receive and record approved DV from Financial Service None 3 minutes Receiving Clerk GSD None 1.6 Prepare check and Advice of Checks Issued and Cancelled (ACIC) None 5 minutes Admin. Asst. GSD None 1.7 Review and sign check and ACIC (if amount is P10,000.00 and below) None 3 minutes 1. Section Chief 2. Division Chief GSD None 1.8 Sign check and ACIC (if amount is P10,000.00 and above) None 3 minutes Division Chief GSD None 1.9 Record and release check and ACIC with DV to Administrative Service None 15 minutes Releasing Clerk GSD None 1.10 Receive signed check and ACIC None 3 minutes Receiving Clerk GSD None 1.11 Forward ACIC to Landbank None 1 hour Messenger GSD None 1.12 Release check to the Section Chief-DBS None 3 minutes Admin. Asst. GSD None 1.13 Submit Fidelity Bond with complete attachments to the Bureau of Treasury and remit check to Landbank None 5 hours Section Chief GSD None 1.14 Submit the duplicate copy of Confirmation Letter to COA None 3 minutes Receiving Clerk GSD None 1.15 File the original Confirmation Letter None 3 minutes Receiving Clerk GSD TOTAL: 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. AaCTcI Office or Division: Property Division (PropD), Administrative Service (AS) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Requisitioning Office CHECKLIST OF REQUIREMENTS WHERE TO SECURE Purchase Request Specifications National Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit duly accomplished Purchase Request (PR) together with the specifications. 1. Receive and record PR with attached specifications. None 10 minutes Receiving Clerk PropD None 1.1. Assign Control Number. None 10 minutes Receiving Clerk PropD None 1.2. Encode the PR and its details for monitoring. None 30 minutes Supply or Property Officer PropD None 1.3. Prepare Stock Position Sheet (SPS) based on current Stock Card. None 30 minutes Supply or Property Officer PropD None 1.4. Review and affixes signature in the PR and SPS. None 20 minutes Division Chief PropD None 1.5. Record and release to Administrative Service for approval. None 10 minutes Releasing Clerk PropD 2. Receive by the Administrative Service. None None 2 minutes Receiving Clerk , AS TOTAL: None 1 hour, 52 minutes 70. Processing Request for Motor Vehicle and Driver for Official Travel of BIR Officials acEHCD Office or Division: Property Division (PropD) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Officials CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Request to Use Government Motor Vehicle 2. Trip Ticket Property Division CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submit the duly signed Request to Use Government Motor Vehicle Form and Trip Ticket to the Property Division 1. Receive the duly signed Request to Use Government Motor Vehicle and Trip Ticket from the requesting Office. None 5 minutes Receiving Clerk PropD None 1.1. Log the details of the trip ticket to the PropD Logbook None 5 minutes Receiving Clerk PropD None 1.2. Forward the Request Form to the None 5 minutes Receiving Clerk PropD Assistant Chief/Chief for initials/signature None 5 minutes Assistant Chief PropD 1.3 Review the request and affix initials None 5 minutes Division Chief PropD 1.4 Review and Sign the Request Form None 5 minutes Receiving Clerk PropD 1.5 Record in the logbook and get the original copy None 10 minutes Receiving Clerk PropD 1.6 Call the Automotive and Equipment Monitoring Section (AEMS) to arrange the schedule and verify the availability of driver on the requested date None 10 minutes Receiving Clerk PropD 2. Submit the duly signed Trip Ticket to the AEMS 2. Receive the duly signed Trip Ticket from the requesting Office. None 10 minutes Motorpool Clerk PropD None a. Log the details of the approved trip ticket to the AEMS Vehicle Travel logbook. None 5 minutes Motorpool Clerk PropD None b. Assign Vehicle and Driver, if necessary, to the requesting Office. None 5 minutes Section Chief AEMS PropD TOTAL None 1 hour 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) EcTCAD 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 Confidential Information against the denounced taxpayer shall be under oath and shall be personally executed and filed by the tax informer in four (4) copies Tax Informer Validation from BIR Revenue Region Office 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 BIR Revenue Region's Authorized Requisitioner CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 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 recording of CI to Confidential Entry Book. 1. Receive the validated and duly notarized Affidavit Confidential Information in four (4) copies. None 10 Minutes Receiving Clerk Records Management Division (RMD) 2. Receive Indorsement of valid CI docket/document file copy 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 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. None 20 minutes Messenger RMD TOTAL: None 1 hour and 40 minutes NOTE: i. Processing of request shall be based on the completeness of documents submitted. ii. The total processing time indicated above is computed on a per CI Request received. iii. 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. 72. Numbering and Recording of Revenue Issuance/RTAO/RSO Revenue issuances [(Revenue Regulations (RR), Revenue Memorandum Circular (RMC), Revenue Memorandum Order (RMO), Revenue Administrative Order (RAO), Revenue Delegation Authority Order (RDAO) and Revenue Audit Memorandum Order (RAMO)] are documents signed by the BIR executives/Secretary of Finance that specify, prescribe or define rules and regulations, provide directives, instructions and guidelines, amplification of laws and precedents, define and delegate authority, staffing, personnel requirements and standard performance and delegation of functions by the Commissioner to Revenue Officials in accordance with law. RTAO or Revenue Travel Assignment Order is a document that authorizes officials to transfer division/office permanently RSO or Revenue Special Order is a document that allows officials to relieve from office/designation temporarily. SDHTEC Office or Division: Records Management Division (RMD) Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Employees CHECKLIST OF REQUIREMENTS WHERE TO SECURE Revenue issuances (RR, RMC, RAO, RDAO, RAMO), RTAO or RSO Original Copy with accompanied second copy (bearing the initials of concerned Revenue Officials: office code is indicated on the lower left corner of the page bearing the signature of the approving revenue official). BIR Employees Soft copy of the Revenue Issuance, RTAO/RSO BIR Employees CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits signed Revenue issuance, RTAO and/or RSO from the Office of the Commissioner and/or issuing official; receives the file copy of Revenue issuance/RTAO/RSO. 1. Checks the completeness of Revenue issuance together with the soft copy/RTAO/ RSO and receives. None 2 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) (Receiving Officer/Clerk) , Records Management Division (RMD) None 1.1 Stamps date, assigns number and photocopies Revenue issuance/RTAO/RSO. None 15 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.2 Records and files the original and duplicate copy of the Revenue issuance, RTAO and RSO separately. None 15 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.3 Photocopies Revenue issuance/RTAO/RSO for dissemination. None 15 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.4 Forwards photocopy of Revenue issuance/RTAO/RSO to concerned Offices. None 15 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.5 Forwards/ furnishes three (3) sets of certified true copies of RMC/RR/RMO to UP Law Center. P20.00 document as required by UP Law Center 10 minutes Division Chief (DC) thru Receiving Officer/Clerk , RMD TOTAL: None 1 hour, 12 minutes NOTE: 1. Processing of Revenue issuance shall be based on the completeness of document submitted. 2. The total processing time indicated above is computed on a per issuance 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 of the received Revenue issuance for the day. 3. The computed processing time for Processing Revenue issuances does not include Agency Action No. 1.5. Furnished copies of Certified True Copy of RMC/RR/RMO is being forwarded to UP Law Center twice a month (90% of the total received Revenue issuances). 73. Receiving and Processing of Tax Docket/Document Tax Docket is a compilation of documents relating/regarding to a tax case of a certain taxpayer/s, this normally contains the overall assessments, certificates, communication, BIR forms, and any pertinent documents of the case. HSAcaE Office or Division: Records Management Division (RMD), Administrative Service Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Officials CHECKLIST OF REQUIREMENTS WHERE TO SECURE Indorsement/Memorandum/Transmittal Letter indicating the name of concerned recipient office/addressee and its purpose/reason of transmitting the entire docket/document (1 original and 1 duplicate). Requesting BIR Division/Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits Indorsement together with the entire tax docket. 1. Receives and checks the completeness of the entire tax docket/ document. None 15 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) (Receiving Officer/Clerk), Indexing & Control Section (ICS) , RMD 2. Receives the file copy with stamped date of RMD. 2. Stamps date in the tax docket/ document; forwards it to the Staff in charge for assigning the File Code Number (FCN). None 10 minutes ADOF/ADAS (Receiving Officer/Clerk), Indexing and Control Section (ICS) , RMD None 2.1 Assigns File Code Number (FCN) to the docket/ document. None 10 minutes ADOF/ADAS (Receiving Officer/Clerk) (In-charge of assigning FCN), ICS , RMD None 2.2 Scans File/duplicate copy of Indorsement/ Transmittal with RMD date-stamp. None 5 minutes ADOF/ADAS (Receiving Officer/Clerk), ICS , RMD 2.3 Classifies tax docket/ document if Closed or Active Case; Closed Cases-for safe-keeping at RMD; Active Cases for transmitting to other BIR Offices). None 2 minutes ADOF/ADAS (Receiving Officer/Clerk) , ICS, RMD None 2.4 Renames scanned file copy of Indorsement/ Transmittal of Closed Case Tax Docket with Letter of Authority (LOA) issued in preparation for e-Letter of Authority Monitoring System (eLAMS) verification. None 3 minutes Division Chief/Section Chief , Indexing and Control Section, RMD None 2.5 Verifies existence in the eLAMS; acknowledges if RMD receives Closed tax docket with issued Letter of Authority and/or Deny/Cancel from the system if RMD does not have the physical tax docket. None 15 minutes Division Chief/Section Chief , Indexing and Control Section, RMD None 2.6 Logs and forwards the tax docket to concerned officer of Current Records Section. None 5 minutes ADOF/ADAS (Receiving Officer) , Current None 2.7 Receiving officer receives and checks completeness of the entire tax docket/ document. None 15 minutes ADOF , Current Records Section (CRS), RMD None 2.8 Prepares Tax Docket (Active or Closed Case) for scanning and documents for photocopying (depends on the volume or pages of the docket/ document). None 15 minutes ADOF , Current Records Section (CRS), RMD None 2.9 Logs Tax docket in the Scan Control Book and forwards to Scanner Operator (Non-Current Records Section). None 15 minutes ADOF , Current Records Section (CRS), RMD None 2.10 Scans Tax docket and stamps it indicating Scan Control No. Date Scanned, Number of pages and Name of the scanner operator. None 45 minutes ADOF/ADAS , Non-Current Records Section (NCRS), RMD None 2.11 Returns scanned tax docket to concerned officer. None 5 minutes ADOF/ADAS , Non-Current Records Section (NCRS), RMD None 2.12 Prepares delivery/ transmittal receipt of Tax Docket/ document and packs with envelope/brown paper. None 15 minutes ADOF , Current Records Section (CRS), RMD ACTIVE CASES None 2.13 Arranges and transmits tax docket/ documents to concerned Divisions/ Offices in the National Office (NO) and for docket which requires delivery outside NO/Revenue Regions, the same will be forwarded to Communication, Operation, Reproduction and Miscellaneous Services Section (CORMSS)-General Services Division for mailing or special messengerial services. None 25 minutes ADAS, Indexing and Control Section (ICS) , RMD CLOSED CASES None 2.14 Arranges and forwards Tax docket to Non-Current Records Section for safekeeping. None 20 minutes ADOF , Current Records Section (CRS), RMD None 2.15 Posts the receipt and files copy of the corresponding action taken to the tax docket/ document in the respective file folders of Tax cases. None 20 minutes ADOF , Current Records Section (CRS), RMD TOTAL (ACTIVE CASES): None 3 hours, 20 minutes TOTAL (CLOSED CASES): None 3 hours, 35 minutes NOTE: 1. Receiving of tax docket/document shall be based on the completeness of document submitted. 2. The total processing time indicated above is computed on a per tax docket/document basis and in the assumption that one (1) office or agency is being served at any given time. The same may be extended depending on the volume or attachments of the received tax docket/document for the day. 3. Action Agency No. 2.4 and 2.5 was included in the computed processing time for Closed Tax Docket/Document. 74. Receiving and Processing of Communication/Parcels/Mails from Courier Services Receiving of Communication/Parcels/Mails from Courier shipping companies/Messengerial delivery service providers addressed to any of the divisions/offices in National Offices. Processing, classifying, sorting out and making delivery receipt are necessary before the transmittal. AScHCD Office or Division: Records Management Division (RMD), Administrative Service Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Employees CHECKLIST OF REQUIREMENTS WHERE TO SECURE Communication/Parcels/Mails with Control/Courier Number Courier Shipping Companies/Express/Messengerial Delivery Service Providers CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Mails communication/ document thru Courier. 1. Receives and checks the details indicated in the receipt per actual mail received. None 3 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) (Receiving Officer/Clerk) , RMD None 1.1 Sorts out the mails according to receiving division/office. None 45 minutes ADOF/ADAS Receiving Officer/Clerk , RMD None 1.2 Prepares a delivery/ transmittal receipt of the sorted-out mails per division/ office. None 15 minutes ADOF/ADAS Receiving Officer/Clerk , RMD None 1.3 Transmits/ delivers Parcels/Mails to concerned office/ division. None 20 minutes ADOF/ADAS Receiving Officer/Clerk , RMD TOTAL (ACTIVE CASES: None 1 hour, 23 minutes NOTE: 1. Receiving of courier mails shall be on the completeness and correctness of the mail received. 2. The total processing time indicated above is computed on a per tax bulk/volume basis depending on the volume of the mails received. 3. Average Courier Mails received per day is 50 mails. 75. Receiving and Processing of Communication/Parcels/Mails from BIR Post Office Communication/Mails are being delivered to Records Management Division by the Post Office based in the BIR for the dissemination process. RMD transmits the received communication/mails to various divisions/offices. It includes ordinary mails, registered mails and Registry Return Receipt. HESIcT Office or Division: Records Management Division (RMD), Administrative Service Classification: Simple Type of Transaction: G2G Government to Government Who may avail: BIR Employees CHECKLIST OF REQUIREMENTS WHERE TO SECURE BIR Post Office receipt (containing the sender's name and/or office; addressee's name and/or office; and registered number) BIR Post Office CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Mails Communication/ document thru Post Office. 1. Receives and checks the correctness of the details indicated on the mails based in the Post Office Transmittal (30 mails per transmittal). None 10 minutes Administrative Officer (ADOF)/ Administrative Assistant (ADAS) (Receiving Officer/Clerk) , RMD None 1.1 Stamps date of receipt; secures a duplicate copy and prepares for filing. None 30 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.2 Sorts out mails (registered and ordinary) according to receiving Division/ Office. None 2 hours ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.3 Furnishes a delivery/ transmittal receipt of the sorted out mails per Division/ Office. 15 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD None 1.4 Transmits/ delivers the mails to concerned Division/ Office. None 20 minutes ADOF/ADAS (Receiving Officer/Clerk) , RMD TOTAL (ACTIVE CASES): None 3 hours, 15 minutes NOTE: 1. Receiving of registered mails shall be based on the completeness and correctness of the mails received. 2. The total processing time indicated above is computed on a per tax bulk/volume basis depending on the volume of the mails received. 3. Receiving of registered mails is done twice (2) a week. 4. Average Mails received from Post Office is 230 mails per week. 76. 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 Pre-Procurement Conference Receipt and processing of approved Terms of Reference (TOR), Approved Budget for the Contract (ABC), Abstract of Quotations (AOQ), Layout/Plans (if applicable) & other supporting documents from the Project Proponent for the preparation of Notice of Meeting in the conduct of Pre-Procurement Conference AcICHD 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 Nos. 2009-001 & 2012-001 & RA 9184 (1 original) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits duly approved TOR, ABC, AOQ & other supporting documents 1. Receives duly approved TOR, ABC, AOQ & other supporting documents, assigns document number, records and attaches document tracer; endorses to the Div. Chief (DC)/Asst. Div. Chief (ADC) None 5 minutes Administrative Assistant (ADAS)/Receiving Clerk (RC), Procurement Division (PD) 1.1 Reviews and gives instruction to the Section Chief (SC), Bids and Awards Committee Secretariat Section (BACSS) thru ADAS None 10 minutes DC/ADC, PD None 1.2 Forwards approved TOR docket with instruction of DC/ADC to SC, BACSS None 5 minutes ADAS , PD None 1.3 Receives, checks, records & forwards the TOR docket to the assigned Administrative Officer (ADOF) None 10 minutes SC, BACSS PD None 1.4 Receives, records & evaluates completeness of documents & inclusion in the approved Annual Procurement Plan (APP) None 20 minutes ADOF/BAC Processor (BP), BACSS PD None 1.5 Prepares procurement action plan & schedule pre-procurement conference (if the documents are complete & project is included in the approved APP) None 30 minutes ADOF/BP BACSS , PD None 1.6 Prepares Notice of Meeting (NOM) and forwards to SC, BACSS, ADC and DC for initials None 15 minutes ADOF/BP BACSS , PD None 1.7 Reviews and initials NOM None 15 minutes SC, BACSS, ADC, & DC, PD None 1.8 Forwards NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 2. Forwards signed copy of NOM re: Pre-procurement Conference 2. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP, BACSS, PD None 2.1 Serves NOM to BAC members, TWG & Project Proponents None 2 hours ADOF/BP, BACSS, PD None 2.2 Photocopies meeting materials such as TOR & other supporting documents for distribution None 2 hours ADOF/BP, BACSS, PD None 2.3 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 2.4 Uploads soft copy of the TOR & other supporting documents to the laptop None 15 minutes ADOF/BP, BACSS, PD TOTAL: None 6 hours and 35 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. 77. Conduct of Pre-Procurement Conference, Preparation of Bidding Documents and Preparation of Notice of Meeting for the Presentation/Review of Bidding Documents and Action Plan Actual Conduct of Pre-Procurement Conference; Preparation of Bidding Documents; and Preparation of Notice of Meeting for the Presentation/Review of Bidding Documents & Action Plan caITAC 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 originals) 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 Nos. 2009-001 & 2012-001 & RA 9184 (1 original) Project Proponent 8. Authenticated copy of the Approved Annual Procurement Plan (1 copy) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends BAC Pre-Procurement Conference 1. Assists BAC in the conduct of Pre-Procurement Conference; Takes down notes for the preparation of Minutes of Meeting (MOM) None 4 hours BAC Secretariat, PD None 1.1 Emails softcopy of the deliberated TOR and other supporting documents to the project proponent, to incorporate observations and changes made by the BAC, else schedule for procurement activities and prepares bidding documents None 15 minutes (paused clock) ADOF/BP, BACSS, PD 2. Submits duly approved Final TOR, ABC, AOQ & other supporting documents 2. Receives duly approved Final TOR, ABC, AOQ & other supporting documents for schedule of procurement activities, assigns document number, records & attaches document tracer; endorses to DC/ADC None 5 minutes ADAS/Receiving Clerk , PD None 2.1 Reviews and gives instruction to the SC, BACSS thru ADAS None 10 minutes DC/ADC , PD None 2.2 Forwards approved Final TOR docket with instruction of DC/ADC to SC, BACSS None 5 minutes ADAS, PD None 2.3 Receives, checks, records & forwards the TOR docket to the assigned ADOF None 10 minutes SC, BACSS, PD None 2.4 Processes and checks completeness of documents None 30 minutes ADOF/BP, BACSS , PD None 2.5 Prepares draft bidding documents and action plan and forwards to SC, BACSS, ADC & DC None 2 hours ADOF/BP, BACSS, PD None 2.6 Reviews draft bidding documents and action plan None 4 hours SC, BACSS, ADC & DC , PD None 2.7 Incorporates correction/s, if any, in the bidding documents and action plan; None 15 minutes ADOF/BP, BACSS , PD None 2.8 Prepares NOM for the presentation/ review of Bidding documents and action plan to BAC None 15 minutes ADOF/BP BACSS, PD None 2.9 Reviews and initials NOM None 15 minutes SC, BACSS, ADC & DC, PD None 2.10 Forwards NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 3. Forwards signed copy of NOM re: Presentation/ Review of Bidding Documents 3. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP, BACSS, PD None 3.1 Serves NOM to BAC members, TWG & Project Proponents None 2 hours ADOF/BP, BACSS, PD None 3.2 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 3.3 Uploads soft copy of Bidding Documents to the Laptop None 15 minutes ADOF/BP, BACSS, PD TOTAL: None 1 day 6 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. 78. Conduct of Presentation/Review of Bidding Documents and Action Plan to Bids and Awards Committee (BAC), Preparation of Invitation to Bid (IB)/Request for Expression of Interest (REI), Invitation Letter to Observers & Prospective Bidders and Preparation of Notice of Meeting for the conduct of Pre-bid Conference Actual Conduct of Presentation/Review of Bidding Documents; Preparation of Invitation to Bid (IB)/Request for Expression of Interest (REI), Invitation Letter to Observers & Prospective Bidders; and Preparation of Notice of Meeting for the conduct of Pre-Bid Conference TAIaHE 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 originals) 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 Nos. 2009-001 & 2012-001 & RA 9184 (1 original) Project Proponent 8. Authenticated copy of the Approved Annual Procurement Plan (1 copy) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends BAC meeting re: presentation/ review of Bidding Documents and Action Plan 1. Presents Bidding Documents and action plan to BAC None 30 minutes BAC Secretariat PD None 1.1 Finalizes the bidding documents, prepares Invitation letter to Observers & Prospective Bidders and NOM for the conduct of Pre-Bid Conference None 4 hours ADOF/BAC Processor (BP) , PD None 1.2 Reviews and initials IB/REI, Invitation letter to Observers & Prospective Bidders and NOM None 30 minutes SC, BACSS, ADC & DC, PD None 1.3 Forwards IB/REI, Invitation letter to Observers & Prospective Bidders and NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 2. Forwards signed copy of IB/REI, Invitation letter to Observers & Prospective Bidders and NOM re: Pre-bid Conference 2. Receives signed copy of IB/REI, Invitation letter to Observers & Prospective Bidders and NOM from BAC Chairperson None 5 minutes ADOF/BP, BACSS, PD None 2.1 Posts the signed IB/REI in the BIR & PHILGEPS websites None 1 hour ADOF/BP, BACSS, PD None 2.2 Serves NOM to BAC members, TWG & Project Proponents; serves Invitation Letter to Observers & Prospective Bidders None 2 hours ADOF/BP, BACSS, PD None 2.3 Prepares Attendance Sheet and power point presentation of documentary requirements and reminders None 30 minutes ADOF/BP, BACSS, PD None 2.4 Uploads soft copy of the power point presentation of documentary requirements and reminders to the Laptop None 15 minutes ADOF/BP, BACSS, PD TOTAL: None 1 day and 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. 79. Conduct of Pre-Bid Conference, Receipt of Written Queries, Issuance of Supplemental/Bid Bulletin, if any and Preparation of Notice of Meeting for the conduct of BAC deliberation Actual Conduct of Pre-Bid Conference; Receipt of Written Queries; Issuance of Supplemental/Bid Bulletin, if any; and Preparation of Notice of Meeting for the conduct of BAC deliberation ICHDca 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. Power point presentation of documentary requirements and reminders BAC Secretariat 2. Final Bidding Documents BAC Secretariat 3. Invitation Letter to Observers BAC Secretariat 4. Invitation Letter to Prospective Bidders BAC Secretariat 5. Attendance Sheet BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends the Pre-bid Conference 1. Assists BAC in the conduct of Pre-bid Conference Takes down notes for the preparation of the MOM None 4 hours (paused clock) BAC Secretariat , PD 2. Submits written queries, if any 2. Receives written queries from Prospective Bidders None 15 minutes ADOF/BP, BACSS, PD None 2.1 Prepares and initials/signs Reference Slip (RS) together with the queries None 15 minutes ADOF/BP, SC, BACSS, ADC & DC, PD None 2.2 Forwards RS together with the queries to the Project Proponent None 15 minutes (paused clock) ADOF/BP, BACSS, PD 3. Submits reply/answer to the written queries of prospective bidders 3. Receives reply/answer of the Project Proponent to the written queries of prospective bidders, assigns document number, records and attaches document tracer; and endorses to DC/ADC None 5 minutes ADAS/Receiving Clerk , PD None 3.1 Reviews and gives instruction to the SC, BACSS thru ADAS None 10 minutes DC/ADC , PD None 3.2 Receives, checks, records & forwards the answer/reply of the Project Proponent to the assigned ADOF None 10 minutes SC, BACSS, PD None 3.3 Prepares draft Supplemental/Bid Bulletin (BB); assigns BB Number; prepares NOM for BAC deliberation; and forwards to SC, BACSS, ADC & DC, PD None 1 hour ADOF/BP, BACSS, PD None 3.4 Reviews and initials NOM None 15 minutes SC, BACSS, ADC & DC, PD None 3.5 Forwards NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 4. Forwards signed copy of NOM re: BAC deliberation 4. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 4.1 Serves NOM to BAC members, TWG & Project Proponents None 2 hours ADOF/BP BACSS, PD None 4.2 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 4.3 Uploads soft copy of the draft Supplemental/BB to the Laptop None 15 minutes (paused clock) ADOF/BP, BACSS, PD TOTAL: None 1 day 1 hour and 10 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. 80. Conduct of BAC deliberation of Supplemental/Bid Bulletin, Preparation and Issuance of Supplemental/Bid Bulletin and Preparation of the Notice of Meeting for the conduct of Submission, Receipt and Opening of Bids (SRO) Actual Conduct of BAC deliberation of Supplemental/Bid Bulletin; Preparation and Issuance of Supplemental/Bid Bulletin; Preparation of the Notice of Meeting for the conduct of Submission, Receipt and Opening of Bids (SRO) cDHAES 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. Final Bidding Documents Project Proponent 2. Minutes of Meeting Pre-Bid Conference BAC Secretariat 3. Queries/Clarification Prospective Bidders 4. Draft Supplemental/Bid Bulletin Project Proponent 5. Attendance Sheet BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends BAC deliberation on the Supplemental/BB 1. Assists BAC in the deliberation of the Supplemental/BB None 4 hours BAC Secretariat, PD None 1.1 Prepares final Supplemental/BB; forwards to SC, BACSS, ADC & DC None 15 minutes ADOF/BP, BACSS, PD None 1.2 Reviews final Supplemental/BB None 15 minutes SC, BACSS, ADC & DC, PD None 1.3 Routes final Supplemental/BB to PP, TWG & BAC for initials/ signature None 1 hour (paused clock) ADOF/BP BACSS, PD None 1.4 Posts duly signed Supplemental/BB in the BIR & PHILGEPS websites None 30 minutes ADOF/BP BACSS, PD None 1.5 Serves thru email Supplemental/BB to the Prospective Bidders None 30 minutes ADOF/BP BACSS, PD None 1.6 Prepares NOM for the conduct of SRO; and forwards to the SC, BACSS, ADC & DC None 15 minutes ADOF/BP, BACSS, PD None 1.7 Reviews and initials NOM for the conduct of SRO None 15 minutes SC, BACSS, ADC & DC, PD None 1.8 Forwards NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 2. Forwards signed copy of NOM re: SRO 2. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 2.1 Serves NOM to BAC members, TWG, Project Proponents None 2 hours ADOF/BP BACSS, PD None 2.2 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 2.3 Uploads soft copy of the Checklist of Envelopes 1 & 2 to the Laptop None 15 minutes ADOF/BP, BACSS, PD TOTAL: None 1 day 1 hour 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. 81. Conduct of Submission, Receipt and Opening of Bids and Preparation of the Notice of Meeting for the conduct of TWG Bid Evaluation Actual Conduct of Submission, Receipt and Opening of Bids (SRO); Preparation of Notice of Bid Receipt, Abstract of Bids as Read and duly accomplished Checklist of Envelopes 1 & 2; and Preparation of the Notice of Meeting for the conduct of TWG Bid Evaluation TCAScE 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. Final Bidding Documents BAC Secretariat 2. Supplemental/Bid Bulletin BAC Secretariat 3. Checklist of Envelopes 1 & 2 BAC Secretariat 4. Attendance Sheet BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends SRO 1. Assists BAC in the conduct of the SRO Takes down notes for the preparation of MOM None 4 hours BAC Secretariat , PD None 1.1 Prepares & routes Notice of Bid Receipt, Abstract of Bids as Read and duly accomplished checklist of envelopes 1 & 2 None 2 hours (paused clock) ADOF/BP, BACSS, PD None 1.2 Prepares Notice of TWG Bid evaluation and forwards to SC, BACSS, ADC & DC None 20 minutes ADOF/BP, BACSS, PD None 1.3 Reviews and initials the Notice of TWG Bid evaluation None 15 minutes SC, BACSS, ADC & DC, PD None 1.4 Forwards Notice of TWG Bid evaluation to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 2. Forwards signed copy of NOM re: TWG Bid Evaluation 2. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 2.1 Serves NOM to TWG None 30 minutes ADOF/BP BACSS, PD None 2.2 Prepares Attendance Sheet None 5 minutes ADOF/BP BACSS, PD TOTAL: None 7 hours and 25 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. 82. Conduct of TWG Bid Evaluation and Ocular Inspection (if applicable) and Preparation of the Notice of Meeting for the BAC deliberation Actual Conduct of TWG Bid Evaluation; Preparation of the Abstract of Bids as Calculated, Detailed Bid Evaluation Report and Bid Evaluation Report; Preparation of the Notice of Meeting for the TWG Detailed Bid Evaluation Report; Preparation of Notice of Ocular Inspection (if applicable); Preparation of Ocular Inspection Report (if applicable); Preparation of the Notice of Meeting re: TWG Report on Ocular Inspection (if applicable); and Preparation of Letter to the Lowest Calculated Bidder (LCB) Office or Division: Procurement Division (PD), Administrative Service (AS) Classification: Complex Type of Transaction: G2G Government to Government Who may avail: Project Proponents CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Final Bidding documents BAC Secretariat 2. Supplemental/Bid Bulletin, if any BAC Secretariat 3. Technical and Financial Components Prospective Bidders 4. Attendance Sheet BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Attends TWG Bid evaluation 1. Assists in the conduct of TWG Bid evaluation None 4 hours BAC Secretariat, PD None 1.1 Prepares various BAC Reports (such as: Abstract of Bids as Calculated, Detailed Bid Evaluation Report, Bid Evaluation Report; and prepares NOM re: TWG Detailed Bid Evaluation Report None 4 hours ADOF/BP BACSS, PD None 1.2 Reviews and initials NOM None 15 minutes SC, BACSS, ADC & DC, PD None 1.3 Forwards NOM to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 2. Forwards signed copy of NOM re: TWG Detailed Bid Evaluation Report 2. Receives signed copy of NOM from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 2.1 Serves NOM to BAC members, TWG & Project Proponents None 2 hours ADOF/BP BACSS, PD None 2.2 Prepares Attendance Sheet None 15 minutes ADOF/BP BACSS, PD None 2.3 Uploads soft copy of TWG Detailed Bid Evaluation Report to the Laptop None 15 minutes (paused clock) ADOF/BP BACSS, PD 3. Attends BAC meeting re: TWG Detailed Bid Evaluation Report 3. Assists BAC in the conduct of TWG Detailed Bid Evaluation Report None 4 hours BAC Secretariat, PD None 3.1 Prepares Notice of Ocular Inspection (NOI) (if applicable); and forwards to SC, BACSS, ADC & DC None 15 minutes ADOF/BP BACSS, PD None 3.2 Reviews and initials NOI (if applicable) None 15 minutes SC, BACSS, ADC & DC, PD None 3.3 Forwards NOI (if applicable) to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 4. Forwards signed copy of NOI re: conduct of ocular inspection 4. Receives signed copy of NOI from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 4.1 Serves NOI to BAC TWG members None 1 hour ADOF/BP BACSS, PD None 4.2 Prepares Attendance Sheet None 15 minutes (paused clock) ADOF/BP BACSS, PD 5. Submits Ocular Inspection Report 5. Receives Ocular Inspection Report from TWG None 5 minutes ADOF/BP BACSS, PD None 5.1 Prepares NOM for the conduct of BAC deliberation re: TWG Report on Ocular Inspection None 15 minutes ADOF/BP, BACSS, PD None 5.2 Reviews and initials NOM re: TWG Report on Ocular Inspection None 15 minutes SC, BACSS, ADC & DC, PD None 5.3 Forwards NOM re: TWG Report on Ocular Inspection to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 6. Forwards signed copy of NOM re: TWG Report on Ocular Inspection 6. Receives signed copy of NOM re: TWG Report on Ocular Inspection from BAC Chairperson None 5 minutes ADOF/BP, BACSS, PD None 6.1 Serves NOM re: TWG Report on Ocular Inspection to BAC members & TWG None 2 hours ADOF/BP, BACSS, PD None 6.2 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 6.3 Uploads soft copy of Ocular Inspection Report None 15 minutes (paused clock) ADOF/BP, BACSS, PD 7. Attends BAC meeting re: TWG Report on Ocular Inspection 7. Assists BAC in the conduct of TWG Report on Ocular Inspection None 4 hours BAC Secretariat, PD None 7.1 Prepares Letter to the Lowest Calculated Bidder (LLCB); and forwards to the SC, BACSS, ADC & DC None 15 minutes ADOF/BP BACSS, PD None 7.2 Reviews & initials the LLCB None 15 minutes SC, BACSS, ADC & DC, PD None 7.3 Forwards the LLCB to the BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 8. Forwards the signed copy of the LLCB 8. Receives signed copy of the LLCB from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 8.1 Serves the LLCB None 5 minutes ADOF/BP BACSS, PD TOTAL: None 3 days 1 hour and 10 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. 83. Conduct of Post-Qualification Process, Preparation of the BAC Resolution and Preparation and Issuance of the Notice of Award (NOA) Actual Conduct of TWG Post-Qualification Evaluation Process; Preparation of the Post-Qualification Evaluation Report, Post-Qualification Summary Report (if applicable), Notification of Bidding Results; Preparation and Issuance of Letter to the Lowest Calculated Responsive Bidder (LCRB); Preparation of the BAC Resolution; and Preparation and Issuance of the Notice of Award (NOA). Office or Division: Procurement Division (PD), Administrative Service (AS) Classification: Complex Type of Transaction: G2G Government to Government Who may avail: Project Proponents CHECKLIST OF REQUIREMENTS WHERE TO SECURE 1. Final Bidding documents BAC Secretariat 2. Supplemental/Bid Bulletin, if any BAC Secretariat 3. Abstract of Bids as Read BAC Secretariat 4. Abstract of Bids as Calculated TWG/BAC Secretariat 5. Detailed Bid Evaluation Report TWG/BAC Secretariat 6. Bid Evaluation Report TWG/BAC Secretariat 7. Report on Ocular Inspection, if any TWG/BAC Secretariat 8. Post-Qualification Documents Lowest Calculated Bidder 9. Attendance Sheets (Pre-procurement Conference, Pre-Bid Conference and SRO) BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits Post-Qualification Documents 1. Receives Post-Qualification documents from LCB; and forwards to the TWG for evaluation None 15 minutes (paused clock) ADOF/BP BACSS, PD 2. Submits Post-Qualification Evaluation Report 2. Receives Post-Qualification Evaluation Report from TWG; prepares NOM re: TWG Post-Qualification Report; and forwards to SC, BACSS, ADC & DC None 15 minutes ADOF/BP BACSS, PD None 2.1 Reviews and initials NOM re: TWG Post-Qualification Report None 15 minutes SC, BACSS, ADC & DC, PD None 2.2 Forwards NOM re: TWG Post-Qualification Report to BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 3. Forwards signed copy of NOM re: TWG Post-Qualification Report 3. Receives signed copy of NOM re: TWG Post-Qualification Report from BAC Chairperson None 5 minutes ADOF/BP, BACSS, PD None 3.1 Serves NOM re: TWG Post-Qualification Report to BAC members, TWG & Project Proponents None 2 hours ADOF/BP, BACSS, PD None 3.2 Prepares Attendance Sheet None 15 minutes ADOF/BP, BACSS, PD None 3.3 Uploads soft copy of the TWG Post-Qualification Reports to the Laptop None 15 minutes ADOF/BP, BACSS, PD 4. Attends TWG Post-Qualification Evaluation Report 4. Assists BAC in the conduct of TWG Post-Qualification Evaluation Report None 4 hours BAC Secretariat, PD None 4.1 Prepares Letter to the Lowest Calculated Responsive Bidder (LCRB) None 15 minutes ADOF/BP, BACSS, PD None 4.2 Reviews and initials the Letter to the LCRB None 15 minutes SC, BACSS, ADC & DC, PD None 4.3 Forwards Letter to LCRB to the BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP, BACSS, PD 5. Forwards the signed copy of the Letter to the LCRB 5. Receives signed copy of the Letter to the LCRB from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 5.1 Serves the Letter to the LCRB None 5 minutes ADOF/BP BACSS, PD None 5.2 Prepares BAC Resolution, Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results and forwards to SC, BACSS, ADC & DC None 6 hours ADOF/BP BACSS, PD None 5.3 Reviews & initials BAC Resolution, Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results and forwards to SC, BACSS, ADC & DC None 30 minutes SC, BACSS, ADC & DC, PD None 5.4 Routes BAC Resolution to the BAC for signature & forwards to the HOPE for approval None 3 days (paused clock) ADOF/BP BACSS, PD None 5.5 Forwards Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results to the BAC Chairperson for signature None 10 minutes (paused clock) ADOF/BP BACSS, PD 6. Forwards the signed copy of the Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results 6. Receives the signed copy of the Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results from BAC Chairperson None 5 minutes ADOF/BP BACSS, PD None 6.1 Serves the signed copy of the Notice of Post-Qualification/ Dis-Qualification and Notification of Bidding Results to the concerned Bidders None 15 minutes (paused clock) ADOF/BP BACSS, PD 7. Forwards approved BAC Resolution 7. Receives approved BAC Resolution from CIR (HOPE), records and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS/RC, PD None 7.1 Reviews and gives instruction to the SC, BACSS thru ADAS None 10 minutes DC/ADC, PD None 7.2 Receives, checks, records and forwards to the assigned ADOF for preparation of NOA None 10 minutes SC, BACSS, PD None 7.3 Prepares NOA and forwards to SC, BACSS, ADC & DC for initials None 15 minutes ADOF/BP BACSS, PD None 7.4 Reviews and initials the NOA None 15 minutes SC, BACSS, ADC & DC, PD None 7.5 Forwards NOA to the Concerned Project Proponents & HOPE for approval None 10 minutes (paused clock) ADOF/BP BACSS, PD 8. Forwards approved NOA 8. Receives approved NOA from CIR (HOPE), records and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS/RC, PD None 8.1 Reviews and gives instruction to the SC, BACSS thru ADAS None 10 minutes DC/ADC, PD None 8.2 Receives, checks, records and forwards to the assigned ADOF for issuance to the LCRB None 10 minutes SC, BACSS, PD None 8.3 Serves approved NOA to the LCRB for conforme None 15 minutes (paused clock) ADOF/BP BACSS, PD None 8.4 Posts the approved NOA with Conforme of the LCRB in the BIR & PHILGEPS websites None 1 hour ADOF/BP, BACSS, PD None 8.5 Forwards all pertinent documents to the Contract Administration Section for the Contract preparation and signing None 1 hour ADOF/BP BACSS, PD TOTAL: None 5 days 3 hours and 5 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. 84. Contract Preparation and Signing and Notice to Proceed Preparation and Issuance Preparation of Draft Contract; Review of Draft Contract; Receipt of Performance Bond; Preparation of Final Contract and Obligation Request and Status (ORS); and Preparation and Issuance of the Notice to Proceed. 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. Authenticated copy of the Approved Annual Procurement Plan (1 copy) BAC Secretariat 2. Approved Terms of Reference (1 original) BAC Secretariat 3. Approved Budget for the Contract (ABC) (1 original) BAC Secretariat 4. Abstract of Quotations (AOQ) (1 original) BAC Secretariat 5. Quotations from at least three (3) Suppliers/Contractors/Consultants (3 or more originals) BAC Secretariat 6. Bidding Documents BAC Secretariat 7. Supplemental/Bid Bulletin, if any BAC Secretariat 8. Technical Components (1 original) Winning Bidder 9. Financial Components (1 original) Winning Bidder 10. Abstract of Bids as Read BAC Secretariat 11. Abstract of Bids as Calculated BAC Secretariat 12. Detailed Bid Evaluation Report BAC Secretariat 13. Bid Evaluation Report BAC Secretariat 14. Report on Ocular Inspection, if any BAC Secretariat 15. Letter of Post-Qualification to LCB BAC Secretariat 16. Post-Qualification Documents Winning Bidder 17. Post-Qualification Report BAC Secretariat 18. Post-Qualification Summary Report BAC Secretariat 19. Notice of Post-Qualification BAC Secretariat 20. Approved BAC Resolution BAC Secretariat 21. Approved Notice of Award with Conforme of the LCRB BAC Secretariat 22. Performance Bond Winning Bidder 23. Minutes of BAC Meetings Pre-procurement Pre-bid Conference Clarificatory Meetings Submission, Receipt & Opening of Bids BAC Secretariat 24. Other Applicable Documents per COA Circular Nos. 2009-001 & 2012-001 and RA 9184 BAC Secretariat CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits pertinent documents 1. Receives pertinent documents from the BAC Secretariat Section None 15 minutes ADOF/Contract Processor (CP), Contracts Administration Section (CAS), PD None 1.1 Checks the completeness of documents; indicates page numbers & tagging; photocopies all documents; stamps authentication; prepares draft contract and indorsement letter to Legal Service; and forwards to the Section Chief, Contracts Administration Section (SC, CAS) None 4 hours ADOF/CP CAS, PD None 1.2 Reviews the draft contract, checks completeness of supporting documents; initials the indorsement letter to Legal Service; and forwards to ADC & DC None 2 hours SC, CAS, PD None 1.3 Reviews the draft contract, checks completeness of supporting documents; and initials/signs the indorsement letter to Legal Service None 30 minutes ADC & DC, PD None 1.4 Forwards draft contract with complete supporting documents to Legal Service, for review None 10 minutes (paused clock) ADAS, Releasing Clerk, PD 2. Submits reviewed draft contract with complete supporting documents 2. Receives draft contract with complete supporting documents from Legal Service; assigns document number, records and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk PD None 2.1 Reviews comments on the draft contract with complete supporting documents from Legal Service and gives instruction to the SC, CAS thru ADAS None 10 minutes DC/ADC, PD None 2.2 Forwards draft contract with complete supporting documents with instruction of DC/ADC to SC, CAS None 5 minutes ADAS, PD None 2.3 Receives, checks, records and forwards the draft contract with complete supporting documents to the assigned ADOF/CP None 10 minutes SC, CAS, PD None 2.4 Incorporates comment/s, if any; finalizes contract, prepares Obligation Request and Status (ORS), Notice to Proceed (NTP) & document tracer; and forwards to SC, CAS, ADC & DC None 30 minutes ADOF/CP, CAS, PD None 2.5 Reviews and initials Final Contract, ORS, NTP & document tracer None 30 minutes SC, CAS, ADC & DC, PD None 2.6 Forwards ORS, Contract, NTP & document tracer with complete supporting documents to the Concerned Project Proponents (DC, HREA, ACIR, DCIR & CIR (HOPE) for signature None 15 minutes (paused clock) ADAS, Releasing Clerk, PD 3. Submits signed ORS with Contract docket & complete supporting documents 3. Receives signed ORS with Contract docket from CIR (HOPE), checks, assigns Contract Number; records; and forwards to Budget Division for issuance of Certification of Availability of Allotment. Then from Budget Division to Accounting Division for issuance of Certification of Availability of Funds None 15 minutes (paused clock) ADAS, Receiving Clerk, PD & ADAS, Releasing Clerk, PD 4. Submits signed ORS and Contract docket with CAF together with the complete supporting documents 3.1 Receives signed ORS and Contract docket with CAF together with the complete supporting documents, records; forwards to the concerned DCIR and CIR (HOPE) for initial/signature of the Contract & NTP None 5 minutes (paused clock) ADAS, Receiving Clerk, PD & ADAS, Releasing Clerk, PD 4. Submits signed Contract docket & NTP with complete supporting documents 4. Receives signed Contract docket & NTP with complete supporting documents from CIR (HOPE), assigns control number, records, attaches document tracer; and endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk, PD None 4.1 Reviews Contract docket & NTP with complete supporting documents; and gives instruction to the SC, CAS thru ADAS None 10 minutes DC/ADC, PD None 4.2 Receives, checks, records and forwards to the assigned ADOF for preparation of letter to the Winning Contractor; and forwards to SC, CAS, ADC & DC for initials/ signature None 10 minutes SC, CAS, PD None 4.3 Prepares letter to the Winning Contractor re: Contract for signature; forwards to SC, CAS, ADC & DC None 10 minutes ADOF/CP, CAS, PD None 4.4 Reviews and initials/signs the Letter to the Winning Contractor re: Contract for signature None 15 minutes SC, CAS, ADC & DC, PD None 4.5 Forwards signed Letter to the assigned ADOF for issuance to the Winning Contractor None 10 minutes ADAS, Releasing Clerk, PD None 4.6 Serves the Contract and NTP to the Winning Contractor None 15 minutes (paused clock) ADOF/CP, CAS, PD 5. Submits signed & notarized Contract & NTP with Conforme 5. Receives signed & notarized contract, NTP with Conforme from Winning Contractor; assigns control number and attaches document tracer and forwards to the DC/ADC None 15 minutes ADAS, Receiving Clerk PD None 5.1 Reviews and gives instruction to the SC, CAS thru ADAS None 15 minutes DC/ADC, PD None 5.2 Receives, checks, records and forwards to the assigned ADOF None 10 minutes SC, CAS, PD None 5.3 Furnishes approved & notarized contract and NTP with conforme to the SC, BACSS for posting None 15 minutes ADOF/CP, CAS, PD None 5.4 Posts the approved & notarized contract with NTP in the BIR & PHILGEPS websites None 1 hour SC, BACSS, PD None 5.5 Prepares Letter to COA & memorandum to all concerned offices re: furnishes certified true copy of approved & notarized contract with NTP and complete supporting documents & forwards to SC, ADC & DC None 15 minutes ADOF/CP, CAS, PD None 5.6 Reviews and initials/signs Letter to COA & memorandum to all concerned offices None 10 minutes SC, CAS, ADC & DC, PD None 5.7 Forwards signed Letter to COA & memorandum to all concerned offices re: approved & notarized contract with NTP and complete supporting documents None 15 minutes ADAS, Releasing Clerk, PD TOTAL: None 1 day, 4 hours and 50 minutes NOTE: 1. 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. 2. On the assumption that the contract docket to be photocopied and furnished to various Offices bears pages 1 to 1000. 3. On the assumption that no other matters/meetings being attended to. 85. Processing of Procurement of Goods/Services thru Direct Contracting or Shopping or Negotiated Procurement-Small Value Procurement per approved Purchase Request (PR) Receipt and processing of approved Purchase Request with complete specifications/scope of work and Approved Budget for the Contract (ABC), applicable attachments such as Stock Position Sheets (if Supplies), approved Deployment List (if Equipment) and/or Approved Request for Pre-Repair Inspection with Service Report, Pictures and/or Layout; Preparation of Letter to Quote (LTQ)/Request for Quotation (RFQ); Posting at PhilGEPS and BIR Websites (if applicable); and serving of LTQ/RFQs to Prospective Supplier/Contractors/Consultants. cSaATC 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. Certified True Copy of Approved Annual Procurement Plan (APP)-Non-CSE (1 copy) BAC Secretariat 2. Approved Purchase Request (PR) with complete specifications/scope of work and Approved Budget for the Contract (ABC) (1 original, 3 duplicate copies) Requisitioning Office 3. Stock Position Sheet (if Supplies) (1 original & 1 duplicate copy) Property Division Approved Deployment List (if Equipment) (1 original & 1 duplicate copy) Property Division Request for Pre-Repair Inspection with Service Report, Pictures/Layout, & Service Report (if applicable) (1 original & 3 duplicate copies) Requisitioning Office or General Services Division or Property Division 4. Other Applicable Documents per COA Circular Nos. 2009-001 & 2012-001 & RA 9184 (1 original) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits duly approved Purchase Request (PR) with complete supporting documents 1. Receives duly approved PR with complete supporting documents, assigns document number, records and attaches document tracer; endorses to the Div. Chief (DC)/Asst. Div. Chief (ADC) None 5 minutes Administrative Assistant (ADAS)/Receiving Clerk (RC) , Procurement Division (PD) None 1.1 Receives, determines the mode of procurement and gives instruction to the Section Chief, (SC), Canvassing and Purchasing Section (CPS) thru ADAS None 10 minutes DC/ADC, PD None 1.2 Forwards approved PR docket with instruction of DC/ADC to SC, CPS None 5 minutes ADAS, PD None 1.3 Receives, checks, records and evaluates completeness of documents & inclusion in the approved APP & forwards the PR docket to the assigned ADOF/ Canvasser/ Purchaser None 15 minutes SC, CPS, PD None 1.4 Receives, records and prepares Letter to Quote (LTQ) or Request for Quotations (RFQ); initials LTQ/signs RFQs & forwards to SC, CPS None 30 minutes ADOF/Canvasser/Purchaser, CPS, PD None 1.5 Reviews and initials LTQ/RFQs and forwards to ADC/DC None 10 minutes SC, CPS, PD None 1.6 Reviews and initials/signs LTQ/RFQs & returns to SC, CPS None 15 minutes ADC & DC, PD None 1.7 Receives signed LTQ/RFQs & forwards to assigned ADOF/ Canvasser/ Purchaser None 15 minutes SC, CPS, PD None 1.8 Posts RFQs (if applicable) in the PHILGEPS and BIR Websites; and serves LTQ & RFQs to Prospective Suppliers or Contractors or Consultants None 1 hour (paused clock) ADOF/Canvasser/Purchaser, CPS, PD 2. Submits Quotations with complete supporting documents 2. Receives Quotations from Prospective Suppliers or Contractors or Consultants, records and forwards Quotations with original PR dockets to the SC, CPS None 15 minutes ADOF/Canvasser/Purchaser, CPS, PD None 2.1 Receives, records and forwards Quotations with original PR dockets to the DC/ADC None 15 minutes SC, CPS, PD None 2.2 Receives, checks completeness of quotations; and gives instruction to the Section Chief (SC), Documentation Section (DS) None 30 minutes DC/ADC, PD TOTAL: None 3 hours and 45 minutes NOTE: 1. On the assumption that items stated in the approved PR are included in the approved APP. 2. On the assumption that the solicited quotations are within the ABC indicated in the approved PR. 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 PR basis. 5. On the assumption that no other matters/meetings being attended to. 86. Processing of Procurement of Goods/Services thru Negotiated Procurement Agency-to-Agency (PS-DBM/NPO) per approved Purchase Request (PR) Receipt and processing of approved Purchase Request with complete specifications/scope of work and Approved Budget for the Contract (ABC), applicable attachments such as Stock Position Sheets (if Supplies), approved Deployment List (if Equipment); Preparation of Agency Procurement Request (APR) or Request for Printing and Binding (RPB), Obligation Request and Status (ORS) and Disbursement Voucher (DV). CHTAIc 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. Certified True Copy of Approved Annual Procurement Plan (APP)-Non-CSE (1 copy) BAC Secretariat 2. Approved Purchase Request (PR) with complete specifications/scope of work and Approved Budget for the Contract (ABC) (1 original, 3 duplicate copies) Requisitioning Office 3. Stock Position Sheet (if Supplies) (1 original & 1 duplicate copy) Property Division Approved Deployment List (if Equipment) (1 original & 1 duplicate copy) Property Division 4. Other Applicable Documents per COA Circular Nos. 2009-001 & 2012-001 and RA 9184 (1 original) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits duly approved Purchase Request (PR) with complete supporting documents 1. Receives duly approved PR with complete supporting documents, assigns document number, records and attaches document tracer; endorses to the Div. Chief (DC)/Asst. Div. Chief (ADC) None 5 minutes Administrative Assistant (ADAS)/ Receiving Clerk, Procurement Division (PD) None 1.1 Receives, determines the mode of procurement and gives instruction to the SC, Canvassing and Purchasing Section (CPS) thru ADAS None 10 minutes DC/ADC, PD None 1.2 Forwards approved PR docket with instruction of DC/ADC to SC, CPS None 5 minutes ADAS, PD None 1.3 Receives, checks, records and evaluates completeness of documents & inclusion in the approved APP & forwards the PR docket to the assigned ADOF/ Canvasser/ Purchaser ADOF None 15 minutes SC, CPS, PD None 1.4 Receives, records, checks availability of stocks at the Virtual Store of PS-DBM, downloads price catalogue and prepares APR/RPB, ORS, DV, DV Checklist & Document Tracer; and forwards to SC, CPS. None 30 minutes ADOF/Canvasser/ Purchaser, CPS, PD None 1.5 Reviews and initials APR/RPB, ORS, DV, DV Checklist & Document Tracer; and forwards to ADC/DC None 10 minutes SC, CPS, PD None 1.6 Reviews and initials/signs APR/RPB, ORS, DV, DV Checklist & Document Tracer; & forwards to Concerned Project Proponent thru ADAS None 15 minutes ADC & DC, PD None 1.7 Forwards APR/RPB, ORS, DV, DV Checklist & Document Tracer to the Concerned Project Proponent (DC, HREA, ACIR, DCIR & CIR (HOPE) None 15 minutes (paused clock) ADAS, Releasing Clerk, PD 2. Submits initialed/signed APR/RPB, ORS & DV with complete supporting documents 2. Receives signed APR/RPB, ORS & DV; forwards to Budget Division for funding; forwards to Accounting Division for issuance of CAF and processing of advance payment None 15 minutes (paused clock) ADOF/Canvasser/ Purchaser, CPS, PD 3. Submits signed LBP cheque 3. Receives signed LBP cheque from the Cashier, GSD; and remits LBP Cheque to PS-DBM for issuance of Official Receipt (OR); and monitors delivery None 30 minutes (paused clock) ADOF/Canvasser/ Purchaser, CPS, PD None 3.1 Submits original copy of Official Receipt to the Cashier, GSD for liquidation purposes None 15 minutes ADOF/Canvasser/ Purchaser, CPS, PD TOTAL: None 2 hours and 45 minutes NOTE: 1. On the assumption that items stated in the approved PR are included in the approved APP. 2. On the assumption that the solicited quotations are within the ABC indicated in the approved PR. 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 PR basis. 5. On the assumption that no other matters/meetings being attended to. 87. Receipt and Processing of Quotations submitted by Prospective Suppliers/Contractors/Consultants; Preparation of Abstract of Quotations, Purchase Order/Job Order and Obligation Request and Status Receipt and processing of Quotations submitted by Prospective Suppliers/Contractors/Consultants; Preparation of Abstract of Quotations (AOQ), Purchase Order (PO)/Job Order (JO) and Obligation Request and Status (ORS) cHDAIS 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. Certified True Copy of Approved Annual Procurement Plan (APP)-Non-CSE (1 copy) BAC Secretariat 2. Approved Purchase Request (PR) with complete specifications/scope of work and Approved Budget for the Contract (ABC) (1 original, 3 duplicate copies) Requisitioning Office 3. Stock Position Sheet (if Supplies) (1 original & 1 duplicate copy) Property Division Approved Deployment List (if Equipment) (1 original & 1 duplicate copy) Property Division Downloaded PS-DBM Catalogue or Certificate of Non-Availability of Stocks Property Division 4. Request for Pre-Repair Inspection with Service Report, Pictures/Layout, & Service Report (if applicable) (1 original & 3 duplicate copies) Requisitioning Office or General Services Division or Property Division 5. Downloaded copy of the Posting in the PHILGEPS and BIR websites (if applicable) ADOF, Canvassing & Purchasing Section 6. Other Applicable Documents per COA Circular Nos. 2009-001 & 2012-01 and RA 9184 (1 original) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits Quotations and approved Purchase Request (PR) with complete supporting documents 1. Receives Quotations and approved Purchase Request (PR) with complete supporting documents and instruction from the ADC/DC, PD and forwards to the Section Chief (SC), Documentation Section (DS) None 5 minutes ADAS/Receiving Clerk, PD None 1.1 Receives Quotations and approved Purchase Request (PR) with complete supporting documents, records, checks and assigns to the Documentation Processor (DP), DS None 5 minutes Section Chief (SC), Documentation Section (DS), PD None 1.2 Receives, checks the completeness of the documents; indicates page numbers; prepares draft AOQ, PO/JO and ORS with complete supporting documents; and forwards to the SC, DP None 2 hours ADOF/DP, DS, PD None 1.3 Reviews and checks draft AOQ, PO/JO and ORS with complete supporting documents; assigns PO/JO number and give instructions or comments to the ADOF/DP, DS None 2 hours SC, DS, PD None 1.4 Incorporate comment/s, if any; finalizes AOQ, PO/JO, ORS and document tracer with complete supporting documents; and forwards to the SC, DS None 30 minutes ADOF/DP, DS, PD None 1.5 Requests Canvasser to sign the AOQ; reviews and signs AOQ & document tracer; and forwards to the ADC & DC None 15 minutes SC, DS, PD None 1.6 Reviews, signs AOQ, initials PO/JO, ORS & document tracer None 30 minutes ADC & DC, PD None 1.7 Forwards PO/JO docket with complete supporting documents to the Concerned Project Proponent & authorized signatory per approved RDAO for signature None 15 minutes (paused clock) ADAS, Releasing Clerk, PD 2. Submits signed ORS with PO/JO docket and complete supporting documents 2. Receives, checks and records signed ORS with PO/JO docket and complete supporting documents; and forwards to Budget Division for issuance of Certification of Availability of Allotment. Then, from Budget Division to Accounting Division for issuance of CAF None 15 minutes (paused clock) ADAS, Receiving Clerk, PD & ADAS, Releasing Clerk, PD 3. Submits signed ORS and PO/JO docket with CAF together with complete supporting documents 3. Receives signed ORS and PO/JO docket with CAF together with complete supporting documents; records; and forwards to the authorized signatory per approved RDAO for signature of the PO/JO None 5 minutes (paused clock) ADAS, Receiving Clerk, PD & ADAS Releasing Clerk PD 4. Submits signed PO/JO docket with complete supporting documents 4. Receives signed PO/JO docket with complete supporting documents from the authorized signatory per approved RDAO; assigns control number; records and attaches document tracer; endorses to the DC/ADC None 5 minutes (paused clock) ADAS, Receiving Clerk, PD None 4.1 Reviews signed PO/JO docket with complete supporting documents; and gives instruction to the SC, DS thru ADAS None 10 minutes DC/ADC, PD None 4.2 Receives, checks, records and informs the Winning Supplier or Contractor or Consultants of the approval of the PO/JO for conforme None 15 minutes (paused clock) SC, DS, PD None 4.3 Serves the approved PO/JO together with the pertinent attachments to the Winning Supplier or Contractor or Consultant None 15 minutes (paused clock) ADOF/DP/SC, DS, PD None 4.4 Furnishes approved PO/JO docket with Conforme of Supplier or Contractor or Consultants to the SC, CPS for posting None 15 minutes ADOF, DP, DS, PD None 4.5 Posts the approved PO/JO docket with Conforme of Supplier or Contractor or Consultants in the BIR & PHILGEPS websites (if applicable) None 1 hour SC, CPS, PD None 4.6 Prepares Letter to COA & Reference Slip to all concerned offices re: copy of the approved PO/JO with complete supporting documents & forwards to SC, DS, ADC & DC None 15 minutes ADOF, DP, DS, PD None 4.7 Reviews and initials/signs Letter to COA & Reference Slip to all concerned offices re: copy of the approved PO/JO with complete supporting documents None 10 minutes SC, DS, ADC & DC, PD None 4.8 Forwards signed Letter to COA & Reference Slip to all concerned offices re: copy of the approved PO/JO with complete supporting documents None 15 minutes ADAS, Releasing Clerk, PD TOTAL: None 1 day and 40 minutes NOTE: 1. On the assumption that items stated in the approved PR are included in the approved APP. 2. On the assumption that the solicited quotations are within the ABC indicated in the approved PR. 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 PR/PO/JO basis. 5. On the assumption that no other matters/meetings being attended to. 88. Preparation of Disbursement Voucher (DV) for payment of procured Goods/Services under Contract Receipt and processing of Billings/Statement of Account, Sales Invoices, Delivery Receipts and other documentary requirements from the Project Proponents based on Section X-Terms of Payment of the Terms of Reference; receipt and processing of the approved Inspection and Acceptance Report/s; Preparation of Disbursement Vouchers (DV) and DV Checklist to Accounting Division EATCcI 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. Authenticated copy of the Approved Annual Procurement Plan (1 copy) BAC Secretariat 2. Approved Terms of Reference (1 original) BAC Secretariat 3. Approved Budget for the Contract (ABC) (1 original) BAC Secretariat 4. Abstract of Quotations (AOQ) (1 original) BAC Secretariat 5. Quotations from at least three (3) Suppliers/Contractors/Consultants (3 or more originals) BAC Secretariat 6. Bidding Documents BAC Secretariat 7. Supplemental/Bid Bulletin, if any BAC Secretariat 8. Technical Components (1 original) BAC Secretariat 9. Financial Components (1 original) BAC Secretariat 10. Abstract of Bids as Read BAC Secretariat 11. Abstract of Bids as Calculated BAC Secretariat 12. Detailed Bid Evaluation Report BAC Secretariat 13. Bid Evaluation Report BAC Secretariat 14. Report on Ocular Inspection, if any BAC Secretariat 15. Letter of Post-Qualification to LCB BAC Secretariat 16. Post-Qualification Documents BAC Secretariat 17. Post-Qualification Report BAC Secretariat 18. Post-Qualification Summary Report BAC Secretariat 19. Notice of Post-Qualification BAC Secretariat 20. Approved BAC Resolution BAC Secretariat 21. Approved Notice of Award with Conforme of the LCRB BAC Secretariat 22. Performance Bond Winning Bidder 23. Minutes of BAC Meetings Pre-procurement Pre-bid Conference Clarificatory Meetings Submission, Receipt & Opening of Bids BAC Secretariat 24. Approved and Notarized Contracts Contract Processor 25. Obligation Request and Status (ORS) Contract Processor 26. Certificate of Availability of Funds (CAF) Contract Processor 27. Notice of Proceed with Conforme Contract Processor 28. All Documentary Requirements stated in Section X-Terms of Payment of the Terms of Reference Project Proponents Inspection Committee and Acceptance Committee Supplier/Contractor/Consultant 29. Other Applicable Documents per COA Circular Nos. 2009-001 & 2021-001 and RA 9184 BAC Secretariat Project Proponents CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits documentary requirements per TOR and signed Inspection and Acceptance Report (Billing docket) 1. Receives documentary requirements per TOR from the Project Proponents and signed Inspection and Acceptance Report from the Acceptance Committee, assigns document number, records and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk, PD None 1.1 Reviews billing docket and gives instruction to the SC, CAS thru ADAS None 10 minutes DC/ADC, PD None 1.2 Forwards billing docket with instruction of DC/ADC to SC, CAS None 5 minutes ADAS, PD None 1.3 Receives, checks, records and forwards billing docket to the assigned ADOF/Contract Processor (CP) None 10 minutes SC, CAS, PD None 1.4 Receives, checks the IAR and completeness of the documentary requirements based on the TOR and Technical Proposals/Matrix of Deliverables; If documents are complete, prepares Reference Slip to Project Proponent together with DV and copy of Billing Statement/Invoice for signature and forwards to the SC, CAS, ADC & DC. If there are lacking documents, prepares DV and Money Claims Checklist and forwards to the SC, CAS, ADC & DC. None 4 hours ADOF/CP, CAS, PD None 1.5 If documents are complete, reviews and initials/signs Reference Slip to Project Proponent together with the DV's supporting documents If there are lacking documents, reviews DV, reviews and initials/signs Money Claims Checklist together with the DV docket None 2 hours SC, CAS, ADC/DC, PD None 1.6 Forwards RS with DV docket/Money Claims Checklist with DV docket to the Concerned Project Proponent None 15 minutes (paused clock) ADAS, Releasing Clerk, PD 2. Submits signed DV with complete supporting documents 2. Receives signed DV with complete supporting documents, assigns document number, records and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk, PD None 2.1 Reviews signed DV with complete supporting documents and gives instruction to the SC, CAS thru ADAS None 10 minutes DC/ADC, PD None 2.2 Forwards signed DV with complete supporting documents with instruction of DC/ADC to SC, CAS None 5 minutes ADAS, PD None 2.3 Receives, checks, records and forwards the signed DV with complete supporting documents to the assigned ADOF/CP None 10 minutes SC, CAS, PD None 2.4 Receives, checks completeness of documents, photocopies, records, prepares and initials the DV Checklist to Accounting Division and forwards to SC, CAS, ADC & DC None 1 hour ADOF/CP, CAS, PD None 2.5 Reviews and initials/signs DV Checklist to Accounting Division together with the complete supporting documents None 2 hours SC, CAS ADC & DC, PD None 2.6 Forwards DV Checklist to Accounting Division together with the complete supporting documents None 15 minutes ADAS, Releasing Clerk, PD TOTAL: None 1 day 2 hours and 30 minutes NOTE: 1. On the assumption that the claim being processed is supported with complete and correct documents. 2. The total processing time indicated above is computed on a per claim basis. 3. On the assumption that no other matters/meetings being attended to. 89. Preparation of Disbursement Voucher (DV) for payment of procured Goods/Services under approved Purchase Order/Job Order Receipt and processing of approved Inspection and Acceptance Report (IAR) together with the Billings/Statement of Account, Sales Invoices, Delivery Receipts and other documentary requirements from the Project Proponents based on the approved Purchase Order/Job Order; Preparation of Disbursement Vouchers (DV) and DV Checklist to Accounting Division ISHCcT 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. Certified True Copy of Approved Annual Procurement Plan (APP)-Non-CSE (1 copy) BAC Secretariat 2. Approved Purchase Request (PR) with complete specifications/scope of work and Approved Budget for the Contract (ABC) (1 original, 3 duplicate copies) Requisitioning Office 3. Stock Position Sheet (if Supplies) (1 original & 1 duplicate copy) Property Division Approved Deployment List (if Equipment) (1 original & 1 duplicate copy) Property Division Downloaded PS-DBM Catalogue or Certificate of Non-Availability of Stocks Property Division 4. Request for Pre-Repair Inspection with Service Report, Pictures/Layout, & Service Report (if applicable) (1 original & 3 duplicate copies) Requisitioning Office or General Services Division or Property Division 5. Downloaded copy of the Posting in the PHILGEPS and BIR websites (if applicable) ADOF, Canvassing & Purchasing Section 6. Other Applicable Documents per COA Circular Nos. 2009-001 & 2012-01 and RA 9184 (1 original) Project Proponent CLIENT STEPS AGENCY ACTIONS FEES TO BE PAID PROCESSING TIME PERSON RESPONSIBLE 1. Submits approved & conformed PO/JO docket with complete supporting documents 1. Receives and records approved & conformed PO/JO docket with complete supporting documents from Section Chief, Documentation Section and forwards to the ADAS/Inspection Processor & Records Custodian (IPRC), Records and Control Section (RCS), PD None 5 minutes Section Chief (SC), Records and Control Section (RCS), PD None 1.1 Receives and records approved & conformed PO/JO docket and checks completeness of documentary requirements None 30 minutes ADAS/IPRC, PD 2. Submits signed Inspection and Acceptance Report (IAR) with supporting documents 2. Receives signed Inspection and Acceptance Report with supporting documents from the Acceptance Committee, assigns document number, record and attaches document tracer; endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk, PD None 2.1 Reviews IAR docket and gives instruction to the SC, RCS thru ADAS None 10 minutes DC/ADC, PD None 2.2 Forwards IAR docket with instruction of DC/ADC to SC, RCS None 5 minutes ADAS, PD None 2.3 Receives, checks, records and forwards IAR docket to the assigned ADAS/IPRC None 10 minutes SC, RCS, PD None 2.4 Receives the IAR docket and checks the completeness of the documentary requirements based on the approved PO/JO and consolidates with the approved PO/JO docket If documents are complete, prepares Reference Slip to Project Proponent & DV for signature of the Project Proponent together with Sales Invoice/Billing Statement and forwards to the SC, RCS, ADC & DC. If there are lacking documents, prepares Reference Slip to Project Proponent together with the supporting documents and forwards to the SC, RCS, ADC & DC. None 1 hour ADAS/IPRC, RCS, PD None 2.5 If documents are complete, initials/signs Reference Slip to Project Proponent together with the DV. If there are lacking documents, initials/signs Reference Slip to Project Proponent together with supporting document None 30 minutes SC, RCS, ADC/DC, PD None 2.6 Forwards RS with DV docket & supporting documents to the Concerned Project Proponent None 15 minutes (paused clock) ADAS, Releasing Clerk, PD 3. Submits signed DV with complete supporting documents Submits various documents in compliance with the RS re: lacking documents 3. Receives signed DV with complete supporting documents from the Project Proponent, assigns document number, records, attaches document tracer; and endorses to the DC/ADC None 5 minutes ADAS, Receiving Clerk, PD None 3.1 Reviews signed DV with complete supporting documents and gives instruction to the SC, RCS thru ADAS None 10 minutes DC/ADC, PD None 3.2 Forwards signed DV with complete supporting documents with instruction of DC/ADC to SC, RCS None 5 minutes ADAS, PD None 3.3 Receives, checks, records and forwards the signed DV with complete supporting documents to the assigned ADOF/DP None 10 minutes SC, RCS, PD None 3.4 Receives, checks completeness of documents, records, prepares and initials the DV Checklist to Accounting Division and forwards to SC, RCS, ADC & DC None 1 hour ADAS/IPRC, RCS, PD None 3.5 Reviews and initials/signs DV Checklist to Accounting Division together with the complete supporting documents None 1 hour SC, RCS ADC & DC, PD None 3.6 Forwards DV Checklist to Accounting Division together with the complete supporting documents None 15 minutes ADAS, Releasing Clerk, PD TOTAL: None 5 hours and 35 minutes NOTE: 1. On the assumption that the claim being processed is supported with complete and correct documents. 2. The total processing time indicated above is computed on a per claim basis. 3. On the assumption that no other matters/meetings being attended to. VI. Feedback and Complaints FEEDBACK AND COMPLAINTS MECHANISM How to send feedback 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 no. 8538-3200. EMAIL: Send to [emailprotected] BIR Website: 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: o eComplaint NO OR relative to non-issuance of official receipts/sales invoice o eComplaint DISIPLINA relative to BIR personnel o eComplaint RATE relative to tax evasion o eComplaint OTHERS relative to complaints other than those mentioned above o Click on the "Complaint Form" o Fill up the complaint form with the necessary information regarding your feedback, concerns and/or complaints; and o Click "Submit" Online Survey Application: Access the link through the Personal Computer available in BIR's eLounge or scan using the mobile phone the QR code available at the counter Answer the survey questionnaire Click "Submit" How feedbacks are processed 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. How to file a complaint 1. Complaints can be filed through the BIR eComplaint System following the procedures below: 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: o eComplaint NO OR relative to non-issuance of official receipts/sales invoice o eComplaint DISIPLINA relative to BIR personnel o eComplaint RATE relative to tax evasion o 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" 2. Complaints can also be filed through the following external channels: Anti-Red Tape Authority (ARTA) [emailprotected] 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 complaint and submit copy of the response and supporting document, if any, to ARTA (cc: Public Information and Education Division [PIED] at [emailprotected]). 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 [[emailprotected]]) For inquiries and follow-ups, clients may contact the hotline nos. indicated in this Charter. Contact Information CCB: 0908-881-6565 PCC: 8888 ARTA: [emailprotected] BIR Customer Assistance Division: 8538-32-00 VII. List of BIR Offices National Office Address Contact Information Accountable Forms Division Rm. B4/B7 BIR NOB Diliman, Quezon City 8926-55-51, 8922-48-80 Accounting Division Rm. 1005 BIR NOB Diliman, Quezon City 8926-55-15, 8426-21-68 Accounting Division-Refund Unit Rm. 1004 BIR NOB Diliman, Quezon City 8926-57-08 Accounts Receivables Monitoring Division Rm. 909 BIR NOB Diliman, Quezon City 8924-15-52, 8928-74-66 Administrative Service Rm. 607 BIR NOB Diliman, Quezon City - Administrative Systems Division RCC-310/310C BIR NOB Diliman, Quezon City 8426-21-71 Appellate Division Rm. 807 BIR NOB Diliman, Quezon City 8926-26-97, 8925-20-87 ARMD Ext. Office (Tax Clearance) Rm. 115 BIR NOB Diliman, Quezon City 8925-20-43 Assessment Performance Monitoring Division Rm. 905 BIR NOB Diliman, Quezon City 8922-48-73, 8928-85-21 Assessment Programs Division Rm. 907 BIR NOB Diliman, Quezon City 8922-48-35,8922-48-99 Assessment Service Rm. 509 BIR NOB Diliman, Quezon City 8926-57-51, 8926-57-06 Audit Information, Tax Exemption & Incentives Division Rm. 910 BIR NOB Diliman, Quezon City 8926-54-16, 8928-81-17 BIR Library Rm. 705 BIR NOB Diliman, Quezon City 8928-37-49 Budget Division Rm. 1009 BIR NOB Diliman, Quezon City 8925-52-77, 8926-13-13 Business Intelligence Division RCC-310 E & F BIR Diliman, Quezon City 8927-41-31, 8925-20-45 Client Support Service Rm. 611 BIR NOB Diliman, Quezon City 8921-43-24, 8426-21-69 Collection Performance Monitoring Division Rm. 804 BIR NOB Diliman, Quezon City 8925-20-40, 8926-57-71 Collection Programs Division Rm. 810 BIR NOB Diliman, Quezon City 8922-58-17, 8926-38-15 Collection Service Rm. 507 BIR NOB Diliman, Quezon City 8927-92-77 Customer Assistance Division RCC Bldg. Diliman, Quezon City 8538-32-00, 8925-26-97, 8920-22-47 Computer Assisted Audit Tools & Tech System Laboratory Rm. 215 BIR NOB Diliman, Quezon City 8926-56-97 Computer Operations Network & Engineering Division RCC-Ext. Bldg. BIR Diliman, Quezon City 8925-20-46, 8928-85-10 Data Warehousing & Systems Operations Division RCC-110 BIR Diliman, Quezon City 8929-78-23, 8927-41-18 Excise LT Audit Division I Rm. 209 BIR NOB Diliman, Quezon City 8926-57-37, 8928-30-91 Excise LT Audit Division II Rm. 211-A BIR NOB Diliman, Quezon City 8926-56-86, 8928-79-60 Excise LT Field Operations Division Rm. 206/207 BIR NOB Diliman, Quezon City 8922-47-70, 8926-93-43 Excise LT Regulatory Division Rm. 102 BIR NOB Diliman, Quezon City 8928-85-01, 8925-26-96 Enforcement & Advocacy Service Rm. 309 BIR NOB Diliman, Quezon City 8922-47-51, 8925-26-93 Facilities Management Division RCC Ext. Bldg. BIR Diliman, Quezon City 8928-85-12 Finance Service Rm. 505 BIR NOB Diliman, Quezon City 8926-56-37, 8926-57-89 General Services Division Rm. 1011 BIR NOB Diliman, Quezon City 8924-28-38, 8926-33-75 Human Resource Development Service Rm. 601 BIR NOB Diliman, Quezon City 8928-31-36, 8927-09-90 Information Systems Development & Operations Service RCC-309 BIR Diliman, Quezon City 8928-10-35, 8426-21-72 Information Systems Project Management Service RCC-308/310B BIR Diliman, Quezon City 8925-19-68, 8928-63-65 Internal Affairs Service Rm. 609 BIR NOB Diliman, Quezon City 8922-93-45, 8926-56-57 Internal Communications Division Rm. 903 BIR NOB Diliman, Quezon City 8922-48-45, 8924-32-44 Internal Investigation Division Rm. 107 BIR NOB Diliman, Quezon City 8926-38-35, 8926-32-12 International Tax Affairs Division Rm. 811 BIR NOB Diliman, Quezon City 8927-00-22, 8926-57-29 IT Contract Management Division RCC-305/306 BIR Diliman, Quezon City 8928-48-50, 8925-20-47 IT Planning & Standards Division RCC-201B BIR Diliman, Quezon City 8928-37-28, 8925-19-74 Large Taxpayers Service ACIR Rm. 307 BIR NOB Diliman, Quezon City 8922-19-26, 8926-55-02 Large Taxpayers Service HREA/Excise Rm. 220 BIR NOB Diliman, Quezon City 8924-28-41, 8924-33-57 Large Taxpayers Service HREA/Regular Rm. 218 BIR NOB Diliman, Quezon City 8929-76-04, 8927-00-54 Large Taxpayers Service HREA/Programs and Compliance Rm. 216 A & B BIR NOB Diliman, Quezon City 8920-75-10, 8924-29-11 LT Assistance Division Rm. 114 BIR NOB Diliman, Quezon City 8928-10-96, 8924-32-45 LT Collection Enforcement Division Rm. 208 BIR NOB Diliman, Quezon City 8926-57-79, 8925-15-05 LT Document Processing & Quality Assurance Division Rm. 214-A BIR NOB Diliman, Quezon City 8920-75-49, 8920-75-14 LT Performance Monitoring & Programs Division Rm. 214-B BIR NOB Diliman, Quezon City 8924-73-21, 8920-75-15 LT VAT Audit Unit Rm. 213 BIR NOB Diliman, Quezon City 8928-85-19 Legal Service Rm. 510 BIR NOB Diliman, Quezon City 8922-48-97, 8926-57-02 Law & Legislative Division Rm. 709 BIR NOB Diliman, Quezon City 8926-55-36, 8927-09-63 Litigation Division Rm. 703 BIR NOB Diliman, Quezon City 8926-55-08, 8926-38-36 Management Division Rm. 604 BIR NOB Diliman, Quezon City 8928-01-62, 8926-76-56 Miscellaneous Operations Monitoring Division Rm. 801 BIR NOB Diliman, Quezon City 8926-93-47, 8927-09-98 National Investigation Division Rm. 211-B BIR NOB Diliman, Quezon City 8922-48-34, 8926-54-49 Network Management & Technical Support Division RCC-202B BIR Diliman, Quezon City 8927-50-36, 8925-20-38 Office of the Commissioner of Internal Revenue Rm. 511 BIR NOB Diliman, Quezon City 8925-17-89, 8922-32-93 OCIR Ext. Office Rm. 503 BIR NOB Diliman, Quezon City 8925-15-06 Office of DCIR Legal Group Rm. 504 BIR NOB Diliman, Quezon City 8925-59-55, 8928-04-80 Office of DCIR Resource Management Group Rm. 410 BIR NOB Diliman, Quezon City 8928-79-46, 8928-58-33 Office of DCIR Information Systems Group Rm. 409 BIR NOB Diliman, Quezon City 8922-48-17, 8928-37-33 Office of DCIR Operations Group Rm. 404 BIR NOB Diliman, Quezon City 8924-32-42, 8926-54-25 Performance Evaluation Division Rm. 605 BIR NOB Diliman, Quezon City 8922-58-05, 8920-75-32 Personnel Division Rm. 711 BIR NOB Diliman, Quezon City 8926-55-27, 8925-20-39 Personnel Division Records Section Rm. 710 BIR NOB Diliman, Quezon City 8926-32-82 Planning and Management Service Rm. 403 BIR NOB Diliman, Quezon City 8926-54-74, 8927-09-88 Personnel Adjudication Division Rm. 805 BIR NOB Diliman, Quezon City 8926-57-62, 8927-09-70 Planning & Programming Division Rm. 603 BIR NOB Diliman, Quezon City 8920-35-68, 8925-52-73 Procurement Division Rm. 1106 BIR NOB Diliman, Quezon City 8926-55-47, 8926-55-38 Project Development & Management Division Rm. 301 BIR NOB Diliman, Quezon City 8920-75-06 Project Management and Implementation Service Rm. 401 BIR NOB Diliman, Quezon City 8926-38-14, 8925-17-91 Project Monitoring & Evaluation Division Rm. 301 BIR NOB Diliman, Quezon City 8920-75-08 Property Division Rm. 1001 BIR NOB Diliman, Quezon City 8920-75-48, 8928-97-70 Prosecution Division Rm. 704 BIR NOB Diliman, Quezon City 8928-77-45, 8920-15-23 Public Information & Education Division Rm. 101 BIR NOB Diliman, Quezon City 8926-38-66, 8926-38-20 Regular LT Audit Division I Rm. 216 BIR NOB Diliman, Quezon City 8924-73-11, 8920-75-30 Regular LT Audit Division II Rm. 216 BIR NOB Diliman, Quezon City 8924-29-20, 8924-73-17 Regular LT Audit Division III Rm. 216 BIR NOB Diliman, Quezon City 8925-26-98, 8920-75-25 Revenue Accounting Division Rm. 911 BIR NOB Diliman, Quezon City 8926-56-07, 8927-09-79 Research & Statistics Division Rm. 1105 BIR NOB Diliman, Quezon City 8922-59-26, 8926-55-65 Records Management Division DPC Bldg. BIR Diliman, Quezon City 8929-80-95, 8928-30-94 Security Management Division RCC-106/107 BIR Diliman, Quezon City 8926-86-70, 8926-82-39 System Development Division RCC-201A BIR Diliman, Quezon City 8426-21-67, 8925-19-66 Tax Audit Review Division Rm. 809 BIR NOB Diliman, Quezon City 8922-58-16, 8922-48-70 Taxpayers Service Programs & Monitoring Division Rm. 610 BIR NOB Diliman, Quezon City 8926-37-11, 8922-58-13 Taxpayers Service Systems Division RCC-310G BIR Diliman, Quezon City 8925-20-50, 8925-20-51 Training Delivery Division Rm. 1010 BIR NOB Diliman, Quezon City 8924-73-08, 8925-26-94 Training Management Division Rm. 1107 BIR NOB Diliman, Quezon City 8920-75-45, 8926-54-50 VAT Credit Audit Division Rm. 803 BIR NOB Diliman, Quezon City 8925-20-42, 8925-26-08 Regional Office Address Contact Information Revenue Region No. 1 Calasiao 2/F & 3/F BIR Bldg., Mc. Arthur Hi-way, Calasiao, Pangasinan (075) 522-38-66 (075) 529-49-19 (075) 529-50-58 Revenue Region No. 2 Cordillera Administrative Division No. 69 Leonard Wood Road, Baguio City, 2600 (074) 442-69-60 (074) 442-84-19 Revenue Region No. 3 Tuguegarao City BIR Regional Office Bldg., No. 11 Pagayaya St., Regional Government Center Carig Sur, Tuguegarao City (078) 377-26-37 (078) 377-21-14 Revenue Region No. 4 City of San Fernando, Pampanga RR4 Bldg., BIR Complex, Mc Arthur Highway, Sindalan City of San Fernando, Pampanga (045) 598-28-01 (045) 598-28-03 (045) 598-28-02 Revenue Region No. 5 Caloocan City BIR Regional Office New DPD Bldg., #140 Calaanan EDSA, Caloocan City (02) 8294-08-84 (02) 8381-52-95 (02) 8294-08-36 (02) 8781-52-36 Revenue Region No. 6 City of Manila Tuazon Bldg., Solana cor. Beaterio St., Intramuros Manila (02) 8518-06-51 (02) 8518-08-13 (02) 8518-06-04 Revenue Region No. 7A Quezon City 5/F (Roof Deck) Fisher Mall cor. Roosevelt Junction, Quezon Avenue, Quezon City (02) 8863-4000 loc. 4081 (02) 8863-4000 loc. 4083 Revenue Region No. 7B East NCR 24th and 25th Floor, The Podium West Tower, ADB Avenue, Ortigas Center, Mandaluyong City, 1550 (02) 8864-0314 loc. 2501, 2502, 2503, 2504 Revenue Region No. 8A Makati City Export Bank Plaza cor. Chino Roces and Sen. Gil Puyat Avenue, Makati City (02) 8556-61-97 (02) 8556-61-98 Revenue Region No. 8B South NCR 313 Sen. Gil J. Puyat Avenue, Makati City (02) 8856-67-86 (02) 8856-73-17 Revenue Region No. 9A Sto. Tomas, Batangas (CaBaMiRo) Lianas Junction Plaza, Poblacion 4, Sto. Tomas, Batangas (043) 774-78-50 loc. 801 (043) 702-24-00 loc. 803 Revenue Region No. 9B San Pablo Laguna (LaQueMar) BIR Regional Office Bldg., Brgy. San Nicolas, Maharlika Hi-way, San Pablo City (049) 562-17-63 (049) 562-33-95 (049) 562-03-23 Revenue Region No. 10 Legazpi City BIR Regional Office Bldg., Camia St., Imperial Court Subd., Cabangan, Legazpi City (052) 742-09-74 (052) 742-09-78 Revenue Region No. 11 Iloilo City BIR Regional Office Building, M.H. Del Pilar, Molo, Iloilo City (033) 335-06-74 (033) 335-12-36 Revenue Region No. 12 Bacolod City BIR Regional Office Bldg., Jocson Subd., cor. Hernaez Ext. Brgy. Taculing, Bacolod City (034) 431-31-58 (034) 446-39-28 (034) 446-39-15 (034) 446-39-31 Revenue Region No. 13 Cebu City BIR Regional Office Bldg., Archbishop Reyes Avenue, Cebu City (032) 231-52-25 (032) 232-21-40 (032) 232-85-75 (032) 260-21-41 Revenue Region No. 14 Eastern Visayas Region BIR Regional Office Bldg., Government Center, Candahug Palo, Leyte (053) 323-81-51 (053) 323-46-93 (053) 323-30-04 Revenue Region No. 15 Zamboanga City BIR Regional Office Bldg., Petit Barracks, Zamboanga City (062) 991-19-43 (062) 993-18-94 Revenue Region No. 16 Cagayan de Oro City BIR Regional Office Bldg., Westbound Terminal, Bulua, Cagayan de Oro City Trunklines: (088) 555-66-34, 555-66-35, 555-66-36, 555-66-37; Local: 141, 142, 146, 131, 132, 133 Revenue Region No. 17 Butuan City BIR Regional Office Bldg., J. Rosales Avenue, Butuan City (085) 342-80-08 (085) 815-16-76 Revenue Region No. 18 Koronadal City BIR Complex, Purok Hurtado, Brgy. Concepcion, National Highway, Koronadal City (083) 228-10-10 (083) 228-10-14 (083) 228-63-26 Revenue Region No. 19 Davao City BIR Regional Office Bldg., Bolten Ext., Davao City (082) 221-30-93 (082) 227-64-37 (082) 221-76-95 (082) 222-30-93 Revenue District Office Address Contact Information RDO No. 1 Laoag City, Ilocos Norte BIR Bldg. F.R. Castro Avenue, Laoag City (077) 677-20-99 (077) 600-02-16 RDO No. 2 Vigan City, Ilocos Sur BIR Bldg. Quirino Boulevard Zone 5, Bantay, Ilocos Sur (077) 722-16-56 (077) 722-16-55 (077) 604-02-12 RDO No. 3 San Fernando City, La Union 2/F Tan Bldg., National Highway, Sevilla, San Fernando City, La Union (072) 607-43-80 (072) 607-18-19 (072) 607-42-18 RDO No. 4 Calasiao, West Pangasinan G/F BIR Bldg., Mac Arthur H-way San Miguel, Calasiao, Pangasinan (075) 522-81-18 (075) 522-52-16 (075) 522-51-38 RDO No. 5 Alaminos City, West Pangasinan BIR Bldg., Brgy. Palamis St., Alaminos City, Pangasinan (075) 632-44-28 (075) 632-44-93 (075) 632-44-92 (075) 632-44-94 RDO No. 6 Urdaneta City, East Pangasinan Mc Arthur Highway, Brgy. Anonas, Urdaneta City, Pangasinan (075) 600-38-78 (075) 600-38-77 RDO No. 7 Bangued, Abra Balbin Bldg., Cor. Taft & Economia St., Zone 4, Bangued, Abra (074) 614-64-10 RDO No. 8 Baguio City, Benguet No. 69 Leonard Wood Rd., Baguio City (074) 443-58-50 (074) 444-55-18 (074) 304-14-99 RDO No. 9 La Trinidad, Benguet 2/F Willy Tan Bldg., Km 4 La Trinidad, Benguet (074) 422-30-61 (074) 422-10-41/42 DO No. 10 Bontoc, Mt. Province 3rd Floor, Bontoc Municipal Capitol Poblacion, Bontoc Mt. Province 0917-157-7020 RDO No. 11 Tabuk City, Kalinga, Apayao BIR Bldg., Hilltop, Bulanao, Tabuk City [emailprotected] 0917-528-7293 (BIR Sub-Office of the Province of Apayao) RDO No. 12 Lagawe, Ifugao 2/F JDT Bldg., Inguiling Drive, Poblacion East, Lagawe, Ifugao 0966-257-1747 0908-196-1213 RDO No. 13 Tuguegarao City, Cagayan No. 11, Pagayaya Rd., Government Center, Carig Sur, Tuguegarao City (078) 304-02-38 (078) 377-15-05 RDO No. 14 Bayombong, Nueva Vizcaya BIR Bldg. Capitol Compound Bayombong, Nueva Vizcaya (078) 392-17-89 RDO No. 15 Naguilian, Isabela BIR Bldg., Brgy. Magsaysay, Naguilian, Isabela (078) 306-80-20 loc. 203/204 RDO No. 16 Cabarroguis, Quirino BIR Bldg., Brgy. Marcos, Cabarroguis, Quirino 0917-819-7203 0977-805-3046 RDO No. 17A Tarlac City, Tarlac BIR Bldg., Macabulos Drive, San Roque, Tarlac City (045) 928-24-28 (045) 982-13-49 (045) 982-88-96 RDO No. 17B Paniqui, Tarlac Avila Bldg., Zamora St., Poblacion Sur, Paniqui, Tarlac (045) 491-56-97 (045) 925-72-98 RDO No. 18 Olongapo City, Zambales 1/F & 2/F Lincoln Masonic Temple, #2415 West Bajac-Bajac, Olongapo City (047) 222-68-63 (047) 222-68-65 RDO No. 19 Subic Bay Freeport Zone BIR Bldg., Burgos St., cor. Samson Rd., Subic Bay Freeport Zone (047) 252-37-47 (047) 252-37-27 RDO No. 20 Balanga City, Bataan 3rd Floor Galeria Victoria J.P Rizal St. Poblacion Balanga City, Bataan 2100 (047) 633-59-15 (047) 237-26-97 (047) 935-25-61 RDO No. 21A Angeles City, North Pampanga RDO No. 21A Bldg., BIR Complex, Sindalan City of San Fernando, Pampanga (045) 598-28-45 (045) 598-28-35 (045) 598-28-38 RDO No. 21B City of San Fernando, South Pampanga RDO No. 21B Bldg., BIR Complex, Sindalan City of San Fernando, Pampanga (045) 598-28-66 (045) 598-28-54 (045) 598-28-58 RDO No. 21C Clark Freeport Zone 3/F Stotsenberg Medical Center Bldg., Emilio Jacinto cor. Ninoy Aquino Ave., Clark Freeport Zone, Pampanga (045) 599-84-68 (045) 599-84-64 (045) 599-84-66 RDO No. 22 Baler, Aurora Burgos Ext., Brgy. Suklayin, Baler, Aurora (042) 724-01-74 RDO No. 23A Talavera, North Nueva Ecija Maestrang Kikay, Talavera, Nueva Ecija (044) 486-99-81 (044) 486-99-82 RDO No. 23B Cabanatuan City, South Nueva Ecija Maharlika Highway, Sumacab Sur, Cabanatuan City, Nueva Ecija (044) 464-78-96 (044) 600-07-47 (044) 464-78-59 RDO No. 24 Valenzuela City JRC Building MacArthur Highway Malinta, Valenzuela City (02) 8291-89-11 (02) 8292-14-70 (02) 8292-09-43 RDO No. 25A Plaridel, Bulacan Along Bypass Road, Tiaong, Guiguinto, Bulacan (044) 670-16-12 (044) 670-24-02 (044) 670-18-33 RDO No. 25B Sta. Maria, Bulacan Along Bypass Road, Tiaong, Guiguinto, Bulacan (044) 641-56-98 (044) 641-04-49 (044) 641-29-31 RDO No. 26 Malabon/Navotas 5/F Fisher Mall, 64 Rd., Brgy. Longos, Malabon City (02) 8285-18-32 (02) 8285-06-29 (02) 8285-18-78 RDO No. 27 Caloocan City BIR Regional Office #140 Barrio Kalaanan, EDSA, Caloocan (02) 8364-72-32 (02) 8364-28-69 (02) 8367-42-13 (02) 8367-39-41 (02) 8364-70-44 RDO No. 28 Novaliches 2nd to 5th Floor BDI Bldg., Lot 35, Blk 167 Commonwealth Ave. Brgy. North Fairview, Quezon City (02) 8929-73-80 (02) 8929-22-02 RDO No. 29 San Nicolas-Tondo BIR Regional Office Building 1 Tuazon Building, Solana cor. Beaterio Street, Intramuros, Manila (02) 8567-42-86 (02) 8567-42-87 (02) 8567-42-84 RDO No. 30 Binondo BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Street Intramuros, Manila (02) 8567-42-68 (02) 8567-41-58 (02) 8567-42-70 RDO No. 31 Sta. Cruz BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Street Intramuros, Manila (02) 8518-06-58 (02) 8518-06-59 (02) 8518-06-53 (02) 8567-41-59 RDO No. 32 Quiapo-Sampaloc-San Miguel-Sta. Mesa BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Street Intramuros, Manila (02) 8518-08-14 (02) 8567-41-50 (02) 8567-41-52 RDO No. 33 Intramuros-Ermita-Malate BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Street Intramuros, Manila (02) 8518-06-57 (02) 8518-08-06 (02) 8567-39-70 RDO No. 34 Paco-Pandacan-Sta. Ana BIR Regional Office Building 2 Benlife Building, Solana cor. Beaterio Street Intramuros, Manila (02) 8518-09-10 (02) 8567-41-50 (02) 8518-07-07 (02) 8567-42-82 (02) 8567-42-80 (02) 8518-09-06 RDO No. 35 Odiongan, Romblon (Main Office) 2/F Fernandez Bldg., Brgy. Tabing Dagat, (Sea Coast) Odiongan, Romblon (Island District) (042) 567-60-80 (042) 567-56-07 RDO No. 36 Puerto Princesa City, Palawan BLC Green Bldg., 320 Rizal Avenue, Brgy. Tanglaw, Puerto Princesa City, Palawan (Island District) (048) 434-36-37 (048) 433-20-64 RDO No. 37 San Jose, Occidental Mindoro Zapeda Building Liboro St., Brgy. Poblacion IV San Jose Occidental Mindoro (043) 732-16-78 RDO No. 38 North Quezon City 4th Floor, Fisher Mall, Brgy. Santa Cruz, Quezon Avenue, Quezon City (02) 8928-23-67 (02) 8927-62-04 (02) 8929-02-64 RDO No. 39 South Quezon City 5/F to 7/F 1424 Coher Center Bldg., Quezon Avenue, Quezon City (02) 8372-75-89 (02) 8373-37-62 (02) 8922-18-99 (02) 8372-75-86 RDO No. 40 Cubao, Quezon City 5/F (Roof Deck) Fisher Mall, cor. Roosevelt Junction, Quezon Avenue, Quezon City (02) 8863-4000 loc. 4074 (02) 8863-4000 loc. 4138 (02) 8863-4000 loc. 4084 RDO No. 41 Mandaluyong City YSK Bldg., 743 Boni Avenue, Malamig, Mandaluyong City (infront of Caltex Station & RTU) (02) 8531-51-99 (02) 8532-53-17 (02) 8532-53-03 RDO No. 42 San Juan City Juan Carpio Bldg., F. Blumentritt cor. Tuano St., San Juan City (02) 8635-41-13 (02) 8723-81-37 RDO No. 43 Pasig City 2/F & 3/F Rudgen Bldg., Shaw Boulevard, Brgy. San Antonio, Pasig City (02) 8534-45-78 (02) 8534-46-93 RDO No. 44 Taguig-Pateros 3/F Bonifacio Tech Center, 31st St. cor. 2nd Avenue, Crescent West Park, FL Bonifacio Global City, Taguig City (02) 8856-58-00 (02) 8856-09-58 (02) 8856-67-51 RDO No. 45 Marikina City Antonio Luz Arcade, Cirma St. cor. Toyota Ave., Brgy. Sto. Nio, Marikina City (02) 8647-45-32 (02) 8647-49-56 RDO No. 46 Cainta-Taytay 2nd Floor, Transnational Property Inc. (TPI) Cainta Bldg. KM 17, Ortigas Avenue Extension, Brgy. Sto. Domingo, Cainta, Rizal (02) 8555-13-46 (02) 8555-17-21 RDO No. 47 East Makati City 28th/F Export Bank Plaza Bldg., cor. Chino Roces Ave. and Sen. Gil Puyat Ave., Makati City (02) 8524-07-44 (02) 8524-08-41 RDO No. 48 West Makati City 34th/F Export Bank Plaza Bldg., cor. Chino Roces Ave. and Sen. Gil Puyat Ave., Makati City (02) 8524-07-92 (02) 8556-6351 RDO No. 49 North Makati City 31st/F Export Bank Plaza Bldg., cor. Chino Roces Ave. and Sen. Gil Puyat Ave., Makati City (02) 8524-07-82 (02) 8556-63-50 RDO No. 50 South Makati City 30th/F Export Bank Plaza Bldg. cor. Chino Roces Ave. and Sen. Gil Puyat Ave., Makati City (02) 8524-08-36 (02) 8556-62-05 RDO No. 51 Pasay City BIR Regional Office No. 139 Sen. Gil J. Puyat Avenue, Makati City (02) 8556-81-49 (02) 8556-81-52 (02) 8556-81-53 RDO No. 52 Paraaque City GRAM Centre Bldg., Dr. A Santos Ave., cor. Schilling St., Brgy. San Dionisio, Paraaque City (beside Puregold Jr./Opposite Liana's Supermarket) (02) 8820-70-64 (02) 8829-21-35 (02) 8659-07-22 RDO No. 53A Las Pias City OHZ Bldg., Lot 1 E-F, L. Hernandez Ave., Brgy. Almanza Uno, Zapote Rd., Las Pias City (02) 8802-27-53 (02) 8802-30-37 RDO No. 53B Muntinlupa City Lower G/F, Ayala Malls South Park National Rd., Alabang Muntinlupa City (02) 8556-01-76 (02) 8556-98-84 (02) 8556-40-96 RDO No. 54A Trece Martirez City, East Cavite Indang Rd., Brgy. Luciano, Trece Martirez, Cavite City (046) 419-33-75 (046) 416-98-06 RDO No. 54B Bacoor City, West Cavite G/F Local Mall, Centennial Road, Magdalo Patol, Kawit Cavite (046) 434-09-12 (046) 434-09-17 (046) 458-42-25 RDO No. 55 San Pablo City, East Laguna BIR Regional Office Bldg., Brgy. San Nicolas, Maharlika Hi-way, San Pablo City (049) 562-09-18 (049) 561-17-09 RDO No. 56 Calamba City, Central Laguna RP Bldg. corner M.H. Del Pilar cor. J.P. Rizal, Brgy. 6, Calamba City (049) 545-14-24 RDO No. 57 Bian City, West Laguna 2/F Umbria Commercial Center, National Rd., Tulay Bato, Brgy. San Antonio, Bian City (049) 511-97-97 RDO No. 58 Batangas City, West Batangas BIR Bldg., Brgy. Hilltop Road, Batangas City (043) 487-06-21 (043) 980-66-75 RDO No. 59 Lipa City, East Batangas BIR Bldg., Brgy. Marawoy, Lipa City (043) 756-38-06 (043) 756-24-54 RDO No. 60 Lucena City, North Lucena LGCTI, Ilayang Dupay, Lucena City (042) 710-32-68 (042) 373-78-07 RDO No. 61 Gumaca, South Quezon Bayanihan Bank, Inc. Bldg. Brgy. Mabini, Gumaca, Quezon 4307 (042) 317-65-13 RDO No. 62 Boac, Marinduque Elmer Tan Bldg., Nepomuceno St., Brgy. San Miguel, Boac, Marinduque (042) 704-01-56 (042) 704-01-89 RDO No. 63 Calapan City, Oriental Mindoro Brgy. Tawiran Calapan City, Oriental Mindoro (043) 288-60-03 (043) 288-60-44 RDO No. 64 Talisay, Camarines Norte BIR Bldg., Maharlika Hi-way, Talisay, Camarines Norte (054) 731-04-67 RDO No. 65 Naga City, Camarines Sur BIR Bldg., J. Miranda Ave. cor. Princeton St. Monterey Village, Naga City [emailprotected] RDO No. 66 Iriga City, Camarines Sur BIR Bldg., National Highway, San Nicolas, Iriga City (054) 299-24-59 RDO No. 67 Legazpi City, Albay BIR Bldg., Camia St., Imperial Court Subdivision, Legazpi City (052) 742-33-26 0906-560-7009 0920-405-8531 RDO No. 68 Sorsogon City, Sorsogon BIR Bldg., City Hall Compound, Cabid-an, Sorsogon City 0975-430-6599 (ask for CSS) 0998-270-9129 RDO No. 69 Virac, Catanduanes BIR Bldg., San Isidro Village, Virac, Catanduanes (052) 736-03-40 (052) 736-03-60 RDO No. 70 Masbate City, Masbate F. Nuez Bldg., Quezon St., Masbate City (056) 333-70-78 (056) 333-29-93 (056) 578-14-15 (056) 333-24-19 RDO No. 71 Kalibo, Aklan Arch. Reyes cor. Acebedo St., Kalibo, Aklan (036) 262-54-99 (036) 262-36-72 (036) 268-30-77 (036) 262-52-12 RDO No. 72 Roxas City, Capiz McKinley St., Roxas City (036) 522-13-84 (036) 621-65-52 (036) 621-65-54 RDO No. 73 San Jose, Antique Cor. Zaldiver & Salazar Sts., San Jose, Antique (036) 540-70-81 (036) 540-70-83 RDO No. 74 Ilo-Ilo City, Ilo-Ilo Plazuela Dos, Mandurriao, Ilo-Ilo City (033) 337-94-45 (033) 337-94-46 RDO No. 75 Zarraga, Ilo-Ilo BIR Bldg., Brgy. Gines Zarraga, Iloilo (033) 337-52-57 0907-909-3402 Trunkline: 339-80-95/314-70-66 Local: 602/619, 618 RDO No. 76 Victorias City, Negros Occidental BIR Bldg., Brgy. V. Osmea Avenue, Victorias City, Negros Occidental (034) 399-33-64 (034) 399-33-14 (034) 399-32-07 RDO No. 77 Bacolod City, Negros Occidental G/F BIR Regional Office Bldg., Jocson Subd., cor. Hernaez Ext., Brgy. Taculing, Bacolod City (034) 446-39-16 (034) 446-34-79 (034) 446-39-33 (034) 446-35-25 RDO No. 78 Binalbagan, Negros Occidental BIR Bldg., Poblacion, Binalbagan, Negros Occidental (034) 388-90-68 (034) 388-90-67 RDO No. 79 Dumaguete City, Negros Oriental BIR Bldg., Agapito Valencia Drive, Brgy. Taclobo, Dumaguete City (035) 225-63-45 (035) 226-36-09 (035) 226-41-02 (035) 225-51-47 RDO No. 80 Mandaue City, Cebu Insular Square Bldg., Basak, Mandaue City (032) 414-10-12 (032) 414-09-90 (032) 414-10-13 RDO No. 81 Cebu City North BIR Regional Office Bldg., Archbishop Reyes Avenue, Cebu City (032) 232-50-23 (032) 233-30-28 (032) 232-85-83 (032) 232-50-29 RDO No. 82 Cebu City South Philwood Bldg., N. Bacalso Avenue, Cebu City (032) 261-28-37 (032) 261-24-88 (032) 261-24-86 (032) 261-24-87 RDO No. 83 Talisay City, Cebu KC Square lawaan I, Talisay City, Cebu (032) 491-79-80 (032) 272-61-46 (032) 272-41-88 RDO No. 84 Tagbilaran City, Bohol Judge Antonio Oppus Uy Building M. Torralba Street, Tagbilaran City (038) 501-84-88 RDO No. 85 Catarman, Northern Samar Purok 1, Brgy. Dalakit, Catarman, Northern Samar 0917-190-2124 0915-939-1514 RDO No. 86 Borongan City, Eastern Samar BIR Bldg., Capitol Site, Brgy. Alang-alang, Borongan City 0917-142-6674 0946-036-7666 0977-248-8255 0999-152-0644 RDO No. 87 Calbayog City, Samar BIR Bldg., Brgy. Bagacay, Calbayog City, Samar 0917-321-2323 0917-318-4571 (055) 301-13-35 RDO No. 88 Tacloban City, Leyte G/F BIR Bldg., Government Center, Palo, Leyte (053) 323-30-03 (053) 323-45-51 RDO No. 89 Ormoc City, Leyte National Highway, Brgy. Bantigue, Ormoc City (053) 255-55-70 (053) 561-00-69 (053) 561-00-60 RDO No. 90 Maasin City, Southern Leyte Brgy. Combado, Maasin City, Southern Leyte (053) 381-42-90 (053) 381-21-45 RDO No. 91 Dipolog City, Zamboanga del Norte Upper Sicayab, Dipolog City (065) 212-42-41 (065) 212-23-10 (065) 212-67-56 RDO No. 92 Pagadian City, Zamboanga del Sur 3/F ACC Bldg., Rizal Avenue, Pagadian City (062) 215-22-08 (062) 214-14-21 (062) 214-14-19 RDO No. 93A Zamboanga City, Zamboanga del Sur BIR Bldg., Petit Barracks, Zamboanga City (062) 992-03-26 (062) 991-06-05 (062) 991-19-32 RDO No. 93B Ipil, Zamboanga Sibugay Demegilio Bldg., Purok Airways, National Highway Santol, Ipil, Zamboanga Sibugay (062) 955-62-40 RDO No. 94 Isabela City, Basilan Aniceto G. Mon Bldg., N. Valderosa St., Isabela, Basilan [emailprotected] RDO No. 95 Jolo, Sulu 2/F Hadji Sabtirul Bldg., Travisi St., Jolo, Sulu [emailprotected] RDO No. 96 Bongao, Tawi-Tawi AMT, Tamburani Bldg., Pag-asa St., Bongao, Tawi-Tawi (068) 268-13-42 RDO No. 97 Gingoog City, Misamis Oriental Dugenueo St., Gingoog City (088) 861-43-37 (088) 861-10-86 RDO No. 98 Cagayan de Oro City, Misamis Oriental BIR Building Revenue District 98 Office, Westbound Terminal Bulua, Cagayan De Oro City (088) 864-21-44 (088) 864-21-39 RDO No. 99 Malaybalay City, Bukidnon BIR Building, Purok 5, Casisang, Malaybalay City (088) 813-25-06 (088) 813-12-27 RDO No. 100 Ozamis City, Misamis Occidental BIR Bldg. City Hall Drive, Ozamis City (088) 521-17-96 (088) 521-39-42 (088) 521-09-81 RDO No. 101 Iligan City, Lanao del Norte Del Carmen Avenue, Palao, Iligan City (0623) 221-00-83 (0623) 222-10-69 (0623) 221-29-55 RDO No. 102 Marawi City, Lanao del Sur Alic Usman Bldg., Quezon Avenue, Marawi City 0916-246-3908 [emailprotected] RDO No. 103 Butuan City, Agusan del Norte 2/F BIR Bldg., J. Rosales Avenue, Butuan City (085) 300-03-92 (085) 815-10-67 (085) 341-20-28 RDO No. 104 Bayugan City, Agusan del Sur Corner Molave & Magcuno St., Poblacion, Bayugan City, Agusan del Sur (085) 830-22-12 (085) 343-69-95 (085) 231-22-07 RDO No. 105 Surigao City, Surigao del Norte BIR Office Bldg., Barangay Luna, Surigao City (086) 310-08-03 RDO No. 106 Tandag City, Surigao del Sur 2/F Eduhome Bldg., Osmea St., Tandag, Surigao del Sur (086) 211-50-33 (086) 211-32-28 (086) 211-41-95 RDO No. 107 Cotabato City, Maguindanao BIR Building, SK Pendatun St., Cotabato City (064) 421-53-42 (064) 421-53-44 RDO No. 108 Kidapawan City, North Cotabato Padilla St., Poblacion, Kidapawan City (064) 557-41-36 (064) 521-12-48 (064) 577-12-91 RDO No. 109 Tacurong City, Sultan Kudarat BIR District Office Building Yellow Bell St., Barangay New Isabela, Tacurong City (064) 200-40-49 RDO No. 110 General Santos City, South Cotabato BIR District Office Bldg., Pendatun Avenue cor. Laurel & M. Roxas Sts., General Santos City (083) 522-24-21 (083) 552-11-42 (083) 552-11-43 RDO No. 111 Koronadal City, South Cotabato Arellano St., Brgy. Zone II, Koronadal City, South Cotabato (083) 228-10-18 (083) 228-10-17 (083) 228-10-16 RDO No. 112 Tagum City, Davao del Norte Capitol Compound, Mankilam, Tagum City, Davao del Norte (084) 655-93-97 (084) 655-94-24 RDO No. 113A West Davao City Bolton Ext., Davao City (082) 211-77-15 (082) 224-02-21 (082) 224-03-26 RDO No. 113B East Davao City Bolton Ext., Davao City (082) 222-01-99 (082) 285-79-18 RDO No. 114 Mati City, Davao Oriental BIR, Gomez St., Mati City, Davao Oriental (087) 811-20-76 (087) 811-20-78 RDO No. 115 Digos City, Davao del Sur Almyrs Building, Estrada 2nd St., Zone II, Digos City (082) 553-47-81 (082) 553-50-44 Footnotes 1. DFA-OP endorses the request and all supporting documents to the DOF; then the DOF endorses the said request to the BIR. 2. 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. 3. 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) x x x b) x x x 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 . 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. d) x x x e) x x x 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 . 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 a) x x x b) x x x 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 . 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 d) x x x 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 . 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. 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 . n Note from the Publisher: Copied verbatim from the official document. Irregular numerical sequence.