Circularizing the Prescribed Processing Fees on Applications for Certification on Tax Payments under RMO No. 7-2016

February 23, 2016 REVENUE MEMORANDUM CIRCULAR NO. 025-16 SUBJECT : Circularizing the Prescribed Processing Fees on Applications for Certification on Tax Payments under Revenue Memorandum Order No. 7-2016 TO : All Internal Revenue Officials, Employees and Others Concerned This Circular is hereby issued to circularize the prescribed processing fees on applications for certification of tax payments filed by all concerned taxpayers-applicants prescribed under the provisions of Item III.7., Guidelines and Policies of Revenue Memorandum Order No. 7-2016 dated February 9, 2016, as quoted hereunder. "III. Guidelines and Policies xxx xxx xxx 7. In addition to the certification fee as well as the affixture and cancellation of the requisite documentary stamp before issuance of the certification applied for shall be released to the applicant pursuant to the provisions of Revenue Memorandum Order No. 25-2011, a processing fee shall be required to be paid by the applicant in accordance with the following rates, upon filing of the application of the request for certification: No. of Tax Payments Processing Fee to be Paid 01 to 12 tax payments P100.00 13 to 24 tax payments P200.00 25 to 36 tax payments P300.00 37 to 48 tax payments P400.00 49 to 60 tax payments P500.00 The above prescribed processing fee shall ONLY be paid to the Revenue Collection Officer (RCO) authorized to use the Mobile Revenue Collection Officer System, thru the Collection Officer Receipting Device (CORD). The RCO shall generate an Electronic Official Receipt (eOR) and NOT an Electronic Revenue Official Receipt (eROR) inasmuch as the processing fee is not considered a tax. . . ." All concerned revenue officials, employees and others concerned, are hereby enjoined to give this Circular as wide a publicity as possible. CAIHTE (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue