Prescribing Policies and Guidelines in the use of Electronic/Computer-Generated forms in filing Tax/Information Returns, Payment Forms, Declaration Forms, Certificates and other Attachments to BIR Forms

March 25, 1999 REVENUE MEMORANDUM ORDER NO. 38-99 SUBJECT : Prescribing Policies and Guidelines in the Use of Electronic/Computer-Generated forms in filing Tax/Information Returns, Payment Forms, Declaration Forms, Certificates and other Attachments to BIR Forms TO : All Authorized Agent Banks, Revenue Officials and Employees, and Others Concerned I. Introduction As part of the BIR's continuing effort to improve taxpayer service within the very limited fund allocation, the management has approve the use of the electronic/computer-generated forms in filing tax/information returns, payment/declaration forms, certificates and other attachments to BIR forms. II. Objectives This Order is issued: 1. To ensure the availability of external forms and that only the most current version of forms as officially announced in an appropriate administrative issuance are distributed to taxpayers. 2. To further improve taxpayer service 3. To define the roles and responsibilities of the offices involved in the implementation of this Order. prcd III. Definition of Terms Electronic or computer generated forms are BIR forms provided in the BIR webpage, or via e-mail which taxpayers can download and print copies for their own use. Soft copies of these forms can also be requested by taxpayers from the Taxpayer Assistance Service. IV. Policies 1. Computer-generated BIR forms can be used in filing tax/information returns, payment forms, declaration forms, certificates and other attachments to forms in lieu of the officially printed BIR forms, provided that the forms are originally filled up . 2. Computer-generated forms shall be of laser quality and printed in a white 81/4 x 13 or 81/4 x 11 Class A (56 GSM) paper stock using black ink. The machine-validation portion in the front page of the forms should be 1/4 inch away from the lower edge of the paper. 3. All Authorized Agent Banks (AABs) shall accept computer-generated BIR forms and shall ensure that when machine-validated the details of payments are clearly imprinted in all copies of the forms. It is to be noted, however, that the AABs shall still issue bank debit advice for direct debit system payment or an official receipt for over-the-counter cash payment or a bank credit document for payment through credit facility as required under Revenue Regulations Nos. 4-97 and 6-98 and enunciated/clarified in RMO 19-97. Payment through checks as allowed under RR No. 6-98 should likewise be covered by an official receipt. dctai 4. Other collection agents and BIR Offices designated to receive returns shall also accept duly filled computer-generated forms. 5. Taxpayer Assistance Service (TAS), in coordination with the Information Systems Development Service (ISDS), shall responsible in updating and/or enhancing external BIR forms in the BIR web site. 6. Taxpayers requesting for soft copies (diskette-copy) of the BIR forms shall submit to TAS a formal written request for the same and provide the 3.5 blank diskette/s for loading of the forms. It shall be the responsibility of the taxpayers to check if the contents of the diskettes are the exact replica or copy of the latest version of the officially printed BIR forms. V. Guidelines and Procedures A. The Taxpayer Assistance Service shall : 1. Receive act on requests for electronic forms (via e-mail or diskette) by taxpayers. 2. Prepare the necessary revisions/changes to the external forms, if any, and communicate to the Systems Development Division, ISDS, the uploading of the enhanced version to the web. 3. Inform the public regarding forms updates and post advisory in the web or e-mail on the requirements in the use of computer-generated forms. 4. Ensure that only the approved version and ready for distribution forms are disseminated to taxpayers. LLjur B. The Systems Development Divisions, ISDS shall : 1. Act immediately on request of TAS to upload to the BIR webpage updates on the BIR external forms. 2. Ensure that the latest officially printed forms (current version) transmitted by TAS for uploading to the BIR web-page are the ones actually uploaded in the web-page. 3. Respond to queries of TAS on web-related issues. VI. Repealing Clause : All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. VII. Effectivity This Order takes effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue