Amending Certain Provisions of Revenue Memorandum Order No. 15-2003, as Amended by Revenue Memorandum Order No. 22-2016, Relative to the Processing of Electronic Certificate Authorizing Registration (eCAR) and its Signatories

August 23, 2016 REVENUE MEMORANDUM ORDER NO. 055-16 SUBJECT : Amending Certain Provisions of Revenue Memorandum Order No. 15-2003, as Amended by Revenue Memorandum Order No. 22-2016, Relative to the Processing of Electronic Certificate Authorizing Registration (eCAR) and its Signatories TO : All Internal Revenue Officers and Others Concerned I. Objective : This memorandum order is issued to expedite and facilitate the processing of eCAR and to ensure timely issuance of the same. II. Amendatory Provisions : 1. Section II. Policies, Item No. 2 of RMO No. 15-2003 is hereby amended to read as follows: "2. . . . . The ONETT Team shall be under the direct supervision of the Revenue District Officer (RDO) and Assistant Revenue District Officer (ARDO) as Heads, ONETT Team. . . . ." 2. Section III Policies and Guidelines, Item No. 6 of RMO No. 22-2016 is likewise amended to read as follows: "6. eCARs shall have a validity of three (3) years reckoned from the date of issuance for purposes of presenting the same to the Registry of Deeds. . . . . The LT Division Chiefs/RDOs or ARDOs shall issue a new eCAR to the taxpayer in case the latter fails to present the eCAR to the Registry of Deeds within the three (3)-year validity period. . . . ." 3. Section IV Procedures, Items C.2 and C.3 of RMO No. 22-2016 are also amended to read as follows: "C.2 The Assistant Commissioner-Large Taxpayers Service (ACIR-LTS), Revenue District Officer (RDO), Assistant Revenue District Officer (ARDO) , upon generation of eCAR shall: Affix his/her full signature for the first two (2) copies (for presentation to office concerned copy and taxpayer's copy) and initial on the last two (2) copies (issuing office's copy and attach to docket copy) of the eCAR form." The eCAR shall be signed by the RDO or ARDO according to the following threshold amounts: cSEDTC Revenue Region No. ARDO RDO 4 San Fernando, Pampanga 5 Caloocan City 6 Manila (except RDO No. 36 - Puerto Princesa) 7 Quezon City 8 Makati City 9A CaBaMiRo (except RDO Nos. 35 - Romblon, 37 - Occidental Mindoro & 63 - Oriental Mindoro) taxable base of P3 million and below taxable base of more than P3 million 9B LaQueMar (except RDO No. 62 - Marinduque) 11 Iloilo City 13 Cebu City 16 Cagayan de Oro City 19 Davao City Other Regions: 1 Calasiao, Pangasinan 2 C.A.R. 3 Tuguegarao, Cagayan 6 Manila (Island District) RDO No. 36 - Puerto Princesa 9A CaBaMiRo (Island Districts) RDO Nos. 35 - Romblon 37 - Occidental Mindoro taxable base of taxable base 63 - Oriental Mindoro P1 million and of more than 9B LaQueMar (Island District) below P1 million RDO No. 62 - Marinduque 10 Legazpi City 12 Negros Island Region 14 Tacloban City 15 Zamboanga City 17 Butuan City 18 Cotabato City In the spirit of expedient taxpayer service, either the RDO or the ARDO may sign an eCAR on cases where either one of the signatory is absent. "C.3 The Revenue Officer (RO) or Group Supervisor (GS), LT Division Chief/RDO or ARDO and Chief, Collection Section of the Revenue District Offices shall: Affix their full signature on the ONETT Computation Sheet. However, only the ACIR-LTS/RDO or ARDO shall affix signature on the eCAR . . . ." The Group Supervisor shall likewise perform the duties of the Revenue Officer in computing ONETT and shall no longer act as supervisor/reviewer of the transaction/s. III. Repealing Clause All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. IV. Effectivity This Order shall take effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue