Policies on Enrollment and System Use
- All revenue offices must notify NGAs under their jurisdiction to use the eTRA through eFPS for tax remittance.
- NGAs must be enrolled and activated on eFPS within 5 days upon written request.
- Written enrollment requests must include TIN, address, fund code(s), and authorized personnel names.
- Authorized personnel must secure access accounts; revocations must be promptly reported.
Monitoring and Error Handling of Withholding Tax Remittances
- Revenue personnel shall use the "Withholding Tax Collection Report of NGAs thru e-TRA" to detect errors including:
- Overpayment or underpayment compared to electronically filed returns.
- Multiple payments exceeding the tax due.
- Duplicate TRAs.
- No tax paid despite liability.
- Erring NGAs must issue written notices to revenue offices.
- Revenue offices must validate errors; if found, errors corrected only in Integrated Tax System-Collection and Bank Reconciliation System (ITS-CBRS) and not in eFPS.
- TRA Debit Memo must be approved by Regional Director/ACIR, LTS before corrections.
Authority and Procedures for Correcting Erroneous Entries
- Only specific officials (Revenue District Officer, Chiefs of LTD-Makati and Cebu, Chief LTDPQAD) may cancel/modify ITS-CBRS erroneous entries.
- Prior verification and approved recommending memorandum are required before corrections.
- TRA Debit Memo preparation on a per tax/form and per transaction basis; copies distributed to NGA, Revenue Accounting Division, Finance Division, MOMD, and concerned offices.
- TRA Debit Memos are non-transferable and non-convertible to cash.
- Serial numbering system for TRA Debit Memos to ensure record integrity.
Timelines and Reporting Requirements
- Verification of errors and adjustments on ITS-CBRS must be done within 5 days upon written notice.
- No adjustments allowed after the end of the collection calendar month.
- Monthly Exception Report and Adjustments Report generated by National Office Data Center and RDCs to concerned offices within prescribed deadlines.
- MOMD monitors NGAs' compliance and reports to the Revenue Accounting Division for reconciliation.
Special Advisory and Contingency Measures
- Advisories issued for eFPS downtime or unavailability during tax payment deadlines.
- NGAs must comply within 24 hours after advisory lift or face penalties.
- Prolonged downtime due to meritorious reasons may warrant separate issuances.
Surrender and Accountability of Unused Manual TRAs
- NGAs and revenue offices must surrender all unused manual TRAs with liquidation reports within 10 days after notice.
- Physical inventory of manual TRA forms conducted by concerned offices.
- Reports and unused forms consolidated and forwarded to General Services Division for disposition.
- Discrepancies must be accounted for; failure to do so will be reported.
Detailed Procedural Responsibilities by Offices
- Revenue District Office/LTS Office: Handle NGA enrollment, conduct trainings, monitor erroneous entries, validate errors, prepare and transmit TRA Debit Memos, and enforce MAP compliance.
- Finance Division: Record collections, prepare journals, prepare and receive reports relating to TRA Debit Memos and remittances.
- Regional Director/ACIR, LTS: Approve recommending reports, assign serial numbers to Debit Memos, and maintain control books.
- MOMD: Receive reports, check for ITS-CBRS adjustments, issue notices for non-compliance, and escalate failures.
- Revenue Accounting Division (RAD): Conduct reconciliations of collections, process reports, and coordinate with Bureau of Treasury.
- Collection Programs and Monitoring Division (CPMD): Evaluate RDOs/LTS Offices’ performances and prepare reports with recommendations.
- National Office/Revenue Data Centers (NODC/RDCs): Process enrollment and access requests, validate TINs, generate required reports.
- Security Management Division: Process creation/revocation of access accounts.
- Data Warehousing and Systems Operations Division (DWSOD): Generate Exception Reports and other technical support.
- BIR Help Desk: Log inquiries and issues, coordinate resolutions with concerned offices.
Penalties
- Strict compliance required; violations are subject to administrative disciplinary action.
Transitory Provisions
- NGAs and revenue offices must surrender unused manual TRA forms.
- Physical inventories and reports to be prepared and transmitted in a structured timeline.
- Proper reconciliation and disposition in accordance with COA regulations.
- Notification and accountability measures for discrepancies.
Repealing Clause
- Amend or repeal inconsistent prior issuances, including RMO No. 16-2000 and RMO No. 2-2007.
Effectivity
- The Order is effective immediately upon issuance.