BIR guidelines on NGA tax remittance via eTRA

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.

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.

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.

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.

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.

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.

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.

Strict compliance required; violations are subject to administrative disciplinary action.

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.

Amend or repeal inconsistent prior issuances, including RMO No. 16-2000 and RMO No. 2-2007.