Re-Classification of Revenue District Offices

February 12, 2018 REVENUE MEMORANDUM ORDER NO. 013-18 TO : All Internal Revenue Officials and Employees Concerned SUBJECT : Re-classification of Revenue District Offices I. OBJECTIVE This Order is issued to update the classification of Revenue District Offices (RDOs) per Revenue Memorandum Order No. 35-2011. II. DATA USED AND METHODOLOGY 1. Data by Implementing Office a. Average share of RDO collection to total BIR collection from CY 2014-CY 2016; b. Share of RDO number of active registered taxpayers to total BIR number of active register taxpayers as provided by Taxpayers Service Programs Monitoring Division (TSPMD) for CY 2016; c. Share of RDO number of registered ATPs (Authority to Print) to total BIR number of registered ATPs, CY 2016; and d. Share of RDO number of tax returns filed to total BIR number of tax returns filed, CY 2016. 2. Methodology The Class Indicator (CI) of each RDO is the sum of the following: a. Forty percent (40%) of the RDO's average share of RDO collection to the total BIR collection; b. Twenty percent (20%) of the share of RDO's number of active registered taxpayers to the total BIR number of active register taxpayers; c. Ten percent (10%) share of RDO's number of registered ATPs to the total BIR number of registered ATPs; and d. Thirty percent (30%) share of RDO's number of tax returns filed to the total BIR number of tax returns filed. Formulas: CI = A + B + C + D, where A = RDO Collection Total BIR Collection x 40% B = RDO Number of Active Registered Taxpayers BIR Total Number of Active Registered Taxpayers x 20% C = RDO Number of Registered ATPs BIR Total Number of Registered ATPs x 10% D = RDO Number of Returns Filed BIR Total Number of Returns Filed x 30% 3. Distribution of Revenue Districts by Class It was predetermined that there shall be five (5) classes of RDOs, A, B, C, D, and E under the revised classification. The number of RDOs per class were normally distributed using CI. The following table shows the distribution of RDOs by class. DISTRIBUTION OF REVENUE DISTRICTS BY CLASS CLASS NO. OF RDOs A 12 B 25 C 38 D 31 E 17 TOTAL 123 III. RDO CLASSIFICATIONS The list of RDOs with their corresponding classifications is attached as Annex A of this Order. IV. UPDATING OF REVENUE DISTRICT CLASSIFICATION RDO Classification shall be updated when necessary but not sooner than two (2) years. V. REPEALING CLAUSE This order repeals all existing regulations that are inconsistent herewith. VI. EFFECTIVITY This Order takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Re-classification of Revenue District Offices (Based on Average Ratio of Collection 2014-2016, Ratio of Number of Active Registered Taxpayers, Ratio of Number of Registered Authority to Print, Ratio of Number of Tax Returns Filed) Implementing Office CLASS A 1. RDO33-Intramuros-Ermita-Malate 2. RDO38-North Quezon City 3. RDO39-South Quezon City 4. RDO40-Cubao 5. RDO41-Mandaluyong 6. RDO43-Pasig 7. RDO44-Taguig City 8. RDO47-East Makati 9. RDO49-North Makati 10. RDO50-South Makati 11. RDO54A-Trece Martirez City 12. RDO80-Mandaue City CLASS B 1. RDO4-Calasiao, W. Pangasinan 2. RDO21A-North Pampanga 3. RDO21B-South Pampanga 4. RDO25A-Plaridel, Bulacan 5. RDO25B-Sta. Maria, Bulacan 6. RDO27-Caloocan City 7. RDO28-Novaliches 8. RDO45-Marikina 9. RDO46-Cainta-Taytay 10. RDO48-West Makati 11. RDO51-Pasay City 12. RDO52-Paraaque 13. RDO53B-Muntinlupa 14. RDO54B-Bacoor, Cavite 15. RDO56-Calamba, Laguna 16. RDO57-Bian, Laguna 17. RDO58-Batangas City 18. RDO59-Lipa City 19. RDO74-Iloilo City 20. RDO77-Bacolod City 21. RDO81-Cebu City North 22. RDO98-Cagayan de Oro City 23. RDO112-Tagum, Davao del Norte 24. RDO113-West Davao City 25. RDO132-East Davao City CLASS C 1. RDO1-Laoag, Ilocos Norte 2. RDO2-Vigan, Ilocos Sur 3. RDO3-San Fernando, La Union 4. RDO5-Alaminos, W. Pangasinan 5. RDO6-Urdaneta, E. Pangasinan 6. RDO8-Baguio City 7. RDO13-Tuguegarao, Cagayan 8. RDO15-Naguilian, Isabela 9. RDO17A-Tarlac City, Tarlac 10. RDO18-Olongapo City 11. RDO20-Balanga, Bataan 12. RDO23B-South Nueva Ecija 13. RDO24-Valenzuela 14. RDO26-Malabon-Navotas 15. RDO29-San Nicolas-Tondo 16. RDO30-Binondo 17. RDO31-Sta. Cruz 18. RDO32-Quiapo-Samp.-Sn Miguel 19. RDO34-Paco-Pandacan-Sta. Ana 20. RDO36-Puerto Princesa 21. RDO42-San Juan 22. RDO53A-Las Pias 23. RDO55-San Pablo City 24. RDO60-Lucena City 25. RDO65-Naga City 26. RDO67-Legazpi City 27. RDO71-Kalibo, Aklan 28. RDO79-Dumaguete City 29. RDO82-Cebu City South 30. RDO83-Talisay Cebu 31. RDO84-Tagbilaran City 32. RDO88-Tacloban City 33. RDO89-Ormoc City 34. RDO93A-Zamboanga City 35. RDO99-Malaybalay, Bukidnon 36. RDO103-Butuan City 37. RDO110-General Santos City 38. RDO111-Koronadal City CLASS D 1. RDO9-La Trinidad, Benguet 2. RDO14-Bayombong, Nueva Vizcaya 3. RDO17B-Paniqui, Tarlac 4. RDO19-SBMA 5. RDO23A-North Nueva Ecija 6. RDO37-San Jose, Occ. Mindoro 7. RDO61-Gumaca, Quezon 8. RDO63-Calapan, Oriental Mindoro 9. RDO64-Daet, Camarines Norte 10. RDO66-Iriga City 11. RDO68-Sorsogon, Sorsogon 12. RDO70-Masbate, Masbate 13. RDO72-Roxas City 14. RDO73-San Jose, Antique 15. RDO75-Zarraga, Iloilo 16. RDO76-Victorias, Negros Occidental 17. RDO78-Binalbagan, Negros Occidental 18. RDO87-Catbalogan, W Samar 19. RDO90-Maasin, Southern Leyte 20. RDO91-Dipolog City 21. RDO92-Pagadian City 22. RDO100-Ozamis City 23. RDO101-Iligan City 24. RDO104-Bayugan, Agusan del Sur 25. RDO105-Surigao City 26. RDO106-Tandag, Surigao del Sur 27. RDO107-Cotabato City 28. RDO108-Kidapawan, N Cotabato 29. RDO109-Tacurong, Sultan Kudarat 30. RDO114-Mati, Davao Oriental 31. RDO115-Digos, Davao del Sur CLASS E 1. RDO7-Bangued, Abra 2. RDO10-Bontoc, Mt. Province 3. RDO11-Tabuk, Kalinga Apayao 4. RDO12-Lagawe, Ifugao 5. RDO16-Cabarroguis, Quirino 6. RDO22-Baler, Aurora 7. RDO35-Romblon, Romblon 8. RDO62-Boac, Marinduque 9. RDO69-Virac, Catanduanes 10. RDO85-Catarman, N Samar 11. RDO86-Borongan, E Samar 12. RDO93B-Zamboanga Sibugay 13. RDO94-Isabela, Basilan 14. RDO95-Jolo, Sulu 15. RDO96-Bongao, Tawi-Tawi 16. RDO97-Gingoog City 17. RDO102-Marawi City