Amending Annex A of RMO Nos. 31-2014 and 15-2017 Relative to the Content of the BIR Website and BIR Employees Portal

May 20, 2021 REVENUE MEMORANDUM ORDER NO. 019-21 SUBJECT : Amending Annex A of RMO Nos. 31-20 14 and 15-20 17 Relative to the Content of the BIR Website and BIR Employees Portal TO : All Revenue Officials and Employees and Others Concerned I. BACKGROUND Over the years, new contents/information were posted in the BIR Website/Portal due to the passage of new laws and issuance of new regulations/circulars by various government offices, as well as developments in tax administration. Thus, there is a need to update the list of contents/information contained in Annex A of Revenue Memorandum Order (RMO) Nos. 31-2014 and 15-2017 (Area of Responsibility in BIR Website/Employees' Portal Content Management) to reflect the new contents/information currently posted in the BIR Website/Portal. II. AMENDMENT This Order amends Annex A of RMO Nos. 31-2014 and 15-2017 by updating the list of contents/information posted in the BIR Website and Employees Portal and the corresponding owner of said information in charge of regular updating of contents. aScITE III. GUIDELINES 1. Heads and Asst. Heads of BIR offices identified as content owners in Annex A of this Order shall ensure the regular and timely posting of updates on their assigned/owned information/contents in the BIR Website and/or BIR Employees Portal. 2. The same policies, guidelines and procedures prescribed in RMO Nos. 31-2014 and 15-2017 relative to the regular updating/posting of the assigned/owned content (as specified in Annex A of this Order) shall be followed. IV. EFFECTIVITY This Order takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Area of Responsibility in BIR Website/Employees Portal Content Management OWNED/ASSIGNED INFORMATION PER OFFICE FREQUENCY OF UPDATE Internal Communications Division Home Page (News, Advisories, New Issuances, Programs and photo sliders) Daily or as needed Revenue Issuances (Index, Digest and Full Text) o Revenue Regulations o Revenue Memorandum Orders o Revenue Memorandum Circulars o Revenue Delegation Authority Orders o Revenue Administrative Orders Every time a new revenue issuance is issued and e-mailed to all BIR Users BIR News (under Downloadables) o BIR Weekender Briefs o BIR Monitor o BIR Updates o DX Updates (to be provided by Project Management & Implementation Service) Weekly Monthly As needed As needed CREATE As needed Tax Amnesty As needed BIR History As needed BIR Organizational Structure (to be provided by Management Division) As needed Penalties (to be provided by concerned BIR offices) As needed Anti-Corruption Law (to be provided by Internal Affairs Service) As needed BIR Accreditations (to be provided by concerned BIR offices) As needed Top Taxpayers (to be provided by concerned BIR offices) As needed eServices Advisories As needed Operations Memorandum** Every time a new OM is issued/e-mailed all BIR Users Planning & Programming Division BIR Mandate As needed Status of Major Programs/Projects Not later than January 15 of each year BIR Annual Reports August of each year Performance Governance System As needed System of Ranking Delivery Units (posting thru SDD) * As needed List of FOI Receiving Officers (posting thru SDD) * As needed FOI Reports (posting thru SDD) * As needed Report Cards (posting thru SDD) * As needed Research & Statistics Division BIR Collections Quarterly or as needed PSIC/PSOC As needed Management Division General Statement of Functions of BIR Offices (under Directory) Every time a RAO is issued Area of Jurisdiction of Revenue District Offices (under Directory) As needed BIR Chronicles (posting thru SDD) As needed Excise LT Regulatory Division Excise Tax Information Every time pertinent revenue issuance is issued Assessment Programs Division Income Tax Information Every time pertinent revenue issuance is issued Percentage Tax Information Value-Added Tax Information Assessment Performance & Monitoring Division Capital Gains Tax Information Every time pertinent revenue issuance is issued Documentary Stamp Tax Info Donor's Tax Information Estate Tax Information Zonal Values As needed Audit Information Tax Exempt & Incentives Division Cannot Be Located Taxpayers As needed Collection Programs Division Bank Bulletins Every time a new Bank Bulletin is issued and e-mailed to all BIR users List of Authorized Agent Banks As needed Accounts Receivable Monitoring Division Tax Clearance Monthly Forfeited Assets Management Unit (under Collection Service) Forfeited Properties As needed Miscellaneous Operations Monitoring Division Withholding Tax Information Every time pertinent revenue issuance is issued Withholding Tax Calculator (posting thru SDD) As needed Public Information & Education Division Tax Reminders/Tax Calendar Daily/Monthly Media Releases Weekly or as needed Information Materials (primers, flyers, presentation materials, job aids) As needed BIR Citizen's Charter (posting thru SDD) As needed Taxpayer Bill of Rights As needed Taxpayers Service Programs & Monitoring Division BIR Forms Every time a new/revised BIR Form is approved by the CIR Registration Requirements Every time pertinent revenue issuance is issued or as needed List of Accredited Printers of Receipts/Invoices As needed ISO Certifications (posting thru SDD) * As needed Law & Legislative Division Tax Code Every time an amendment to the Tax Code has been passed into law Law & Legislative Rulings Every time a new Ruling is issued Community Mortgage Program As needed Tax Free Exchanges Guide to Philippine Tax Law Research Tax Guide on Philippine Taxation Freedom of Information (FOI) Manual (posting thru SDD) * As needed International Tax Affairs Division International Tax Matters o ITAD BIR Rulings o DA ITAD BIR Rulings o Taxation of Non-Residents o Taxation of Foreign Source Income o Taxation of Resident Foreign Missions and International Organizations o Exchange of Information Program o FATCA o Transfer Pricing o Double Tax Agreements o International Cooperation o Tax Sparing Applications As needed Enforcement & Advocacy Service Tax Evasion Cases Every time a new RATE case is filed at the DOJ or as needed Budget Division Annual Financial Reports (under Transparency Seal)* - all contents except "Report of Disbursements" Annually (within 3 working days after receipt by DBM of previous year's report) BIR Approved Budgets with Targets* Annually (upon receipt of signed/approved GAA) Accounting Division Report of Disbursements (under Transparency Seal's "Annual Financial Reports")* As needed (within 3 working days after receipt of DBM) Accountability Reports* o Agency Action Plan and Status of Implementation Form o Quarterly Reports on the Amount of Tax Refunds o Quarterly Reports on the Amount of Informer's Reward Paid o Quarterly Reports of All Donations Received (Whether in Cash or in Kind), and the Expenditures or Disbursements Thereon o Quarterly Reports of All Trust Receipts Collected or Received o Quarterly Reports of Performance Bonds & Deposits Filed or Posted by Private Persons or Entities with the BIR As needed (based on the prescribed deadlines) Procedure Division and Administrative & Human Resource Management Division (AHRMD) in Regional Offices Bid Opportunities As needed Annual Procurement Plan* Annually (within 3 working days from approval of the APP) Contracts Awarded* Within 3 working days from issuance of Notice to Proceed Money Claims Paid List of Due & Demandable Accounts Payable-Advice to Debit Account for AHRMD in Regional Offices As needed General Services Division Office address and telephone numbers of all BIR Offices (under Directory) As needed Money Claims Paid List of Due & Demandable Accounts Payable Advice to Debit Account As needed Accountable Forms Division Lost Accountable Forms Every time pertinent RMC is issued Personnel Division BIR Officials (under Transparency Seal)* Every time pertinent RTAO is issued or as needed Names of BIR Officials (under Directory) Every time pertinent RTAO or RAO is issued or as needed Vacant Positions As needed Signed Appointments As needed System of Ranking Individuals* As needed Agency Review and Compliance Procedure of Statements and Financial Disclosures* As needed HR Policies** As needed BIR Personnel Forms** As needed BIR Employee Benefits** As needed Training Delivery Division Training Schedule** As needed Training Management Division Training Issuances/Scholarships** As needed Gender & Development Program** As needed Job Aids** As needed Training Policies** As needed BIR Training Plan** As needed Occupational Safety and Health Policies** As needed Systems Development Division (SDD) Downloadables - All contents, except contents under "BIR News" and "Information Materials" As needed Open Data Philippines As needed Accessibility As needed Administrative Systems Division Archive Annually (every January) eServices As needed Security Management Division Security Alerts (under Announcements) As needed BIR Privacy Policy As needed * Posted under Transparency Seal ** Posted in Employees Portal