Question & AnswerQ&A (BIR REVENUE MEMORANDUM ORDER NO. 30-2014)
The main objective is to provide uniform guidelines and procedures for the implementation of Revenue Regulation No. 1-2013 regarding the use of the Electronic Tax Remittance Advice System (eTRA) by National Government Agencies (NGAs) in remitting withholding taxes to the BIR.
All National Government Agencies (NGAs), including their branches and extension offices, located under the jurisdiction of concerned revenue offices, are required to use the eTRA System through the Electronic Filing and Payment System (eFPS).
The TRA Debit Memo is prescribed to document and correct adjusting entries for erroneously generated eTRA.
The Regional Director or Assistant Commissioner for Large Taxpayers Service (ACIR, LTS) must approve the TRA Debit Memo.
Adjustments must be made within five (5) days from receipt of the written notice from the NGA.
Violations are subject to administrative disciplinary action and will be dealt with accordingly.
The RDO must coordinate with the NGA, require submission of a written notice explaining the errors, conduct verification, prepare a memorandum report with recommendations, and process the correction through an approved TRA Debit Memo.
The NGA must submit a written request for enrollment containing their TIN, address, fund codes, and names of authorized personnel. The concerned revenue office activates their access within five (5) days after validation.
The Collection Section of the Revenue District Office (RDO), Large Taxpayers Divisions (LTDs) Makati and Cebu, or the concerned section of the Large Taxpayer Document Processing Quality Assurance Division (LTDPQAD) issues such notices.
All unused manual TRAs in the possession of NGAs and concerned revenue offices shall be accounted for, surrendered to the National Office, reconciled, and properly disposed of according to Commission on Audit rules.
MOMD monitors the erroneous entries and compliance, receives reports and approved TRA Debit Memos, verifies adjustments in the ITS-CBRS, issues notices for non-compliance, and reports failures to higher authorities.
Access accounts are created or revoked upon request through the National Office Data Center (NODC) or Revenue Data Centers (RDCs) and processed by the Security Management Division according to existing rules and procedures.
Five copies are prepared: Original (NGA for DBM), Duplicate (Revenue Accounting Division), Triplicate (Finance Division/Attachment to docket), Quadruplicate (MOMD), and Quintuplicate (RDO/concerned LTS Office).
An advisory will be posted on the BIR website; NGAs must file and pay within 24 hours after eFPS availability is restored, otherwise they will incur penalties for late filing and payment.
The Exception Report on Erroneous Entries Committed by NGAs and the Report of Adjustments to Erroneous Entries Committed by NGAs are generated and transmitted to concerned RDOs/LTS Offices and the MOMD.