QuestionsQuestions (BIR REVENUE MEMORANDUM ORDER NO. 30-2014)
It prescribes uniform guidelines and procedures for NGAs to remit withholding taxes to the BIR through the eTRA system (via eFPS), including rules on correcting erroneous eTRA entries using a TRA Debit Memo, delineating duties of BIR offices, and ensuring timely/accurate posting in the Integrated Tax System (ITS) and monitoring through required reports.
Revenue Regulations (RR) No. 1-2013, which mandates the use of the Electronic Tax Remittance Advice (eTRA) system through the BIR eFPS for NGAs’ remittance of withholding taxes.
All concerned revenue offices must issue a Notification Letter to all NGAs (including branches and extension offices) under their jurisdiction, and each NGA must be enrolled and activated online within five (5) days from the NGA’s written request for enrollment with the eFPS.
Within five (5) days from the date of receipt of the NGA’s written request for enrollment.
The NGA’s TIN and complete address (including fund code/s and names of duly authorized personnel who will use the eFPS for filing and remitting withholding tax due via eTRA).
It documents adjusting entries for erroneously generated eTRAs, and serves as the approved instrument to correct related entries affecting withholding tax amounts in ITS-CBRS (not through eFPS).
Examples include: (1) eTRA tax amount more than tax due per electronically filed return; (2) sum of amounts in two or more eTRAs exceeding tax due; (3) sum of eTRA amounts and authorized bank cash payments exceeding tax due; (4) double/multiple system-generated TRAs with identical amount corresponding to only one return; (5) eTRA tax amount less than tax due; (6) no tax paid per amount of tax due shown in the electronically filed return.
A written notice from the erring NGA is required to validate and explain the incident. If BIR discovers the error first before receiving such notice, BIR must coordinate immediately with the NGA and require submission of the written notice.
Validated errors shall be corrected in ITS-CBRS, not through eFPS, and only once the corresponding TRA Debit Memo has been duly approved by the Regional Director/ACIR, LTS.
Only the concerned Revenue District Officer (RDO), the Chiefs of the Large Taxpayers Divisions (LTDs)-Makati and Cebu, and the Chief, Large Taxpayer Document Processing Quality Assurance Division (LTDPQAD) are authorized, following the procedures in the ITS Operations Manual.
No erroneous entry shall be cancelled/modified without (1) prior verification, (2) a duly approved recommending memorandum report submitted to the Regional Director/ACIR, LTS, and (3) the duly approved TRA Debit Memo.
It is prepared in five (5) copies with specific recipients: Original (NGA for DBM presentation), Duplicate (Revenue Accounting Division), Triplicate (Finance Division for Regional Office/attachment to docket for concerned LTS Office), Quadruplicate (Miscellaneous Operations Monitoring Division), and Quintuplicate (RDO/concerned LTS Office).
One TRA Debit Memo per erroneously generated eTRA, on a per tax/form type and on a per transaction basis.
It is non-transferable and non-convertible to cash.
Verification and any necessary adjustments in ITS-CBRS, if appropriate, must be made within five (5) days from receipt of the NGA’s written notice. Also, no ITS-CBRS adjustment shall be made after the end of the calendar month of collection.
Exception Report (Annex B): not later than ten (10) days immediately after payment of withholding taxes due via eTRA. Adjustment Report (Annex C): within twenty-four (24) hours immediately after end of the month of collection, then concerned RDO/LTS offices submit the accomplished annex plus copies of approved TRA Debit Memos to the Chief, MOMD within two (2) days from receipt. MOMD then prepares monitoring results memorandum to RAD within five (5) days after end of the calendar month.
The BIR Help Desk/eFPS unit issues an advisory posted on the BIR website. Once posted, NGAs must file via eFPS and pay via eTRA within 24 hours, otherwise the NGA is liable for penalties for late filing and payment. If downtime is prolonged due to meritorious reasons beyond the NGA’s control (e.g., force majeure/fortuitous events), a separate issuance may provide guidance.
Strict compliance is enjoined; any violation may be subject to administrative disciplinary action under applicable rules.