REVENUE MEMORANDUM ORDER NO. 6-2025 issued on January 30, 2025 provides the work-around guidelines and procedures in the utilization of the Mobile Revenue Collection Officers System (MRCOS) using tablets/desktop computers/laptops and printers and amends certain provisions of Revenue Memorandum Order No. 8-2013 particularly on the use of Collection Officer Receipting Device (CORD).

The Revenue Collection Officers (RCOs)/Collection Officers (COs) shall use the CORD in issuing electronic receipts until January 31, 2025 only, and shall ensure that all payment records are uploaded to the MRCOS server until February 7, 2025. All CORDs shall be forwarded to the Administrative Human Resource Management Division (AHRMD) of the concerned region and surrendered to the Property Division not later than the last day of February 2025.

The RCO/SCO/CO will be provided with tablets/desktop computers/laptops and printers that use MRCOS application, owned by the BIR for collection activities. Only authorized RCOs/SCOs who are duly bonded pursuant to existing rules and regulations shall be allowed to use the MRCOS. However, non-bonded personnel may also be allowed to use the MRCOS subject to existing rules. The existing procedures on the ROR/OR/AR and/or transfer of tablets/ desktop computers/ laptops and printers to other RCO/SCO/CO shall be observed.

The electronic receipts (eReceipts) generated from the MRCOS shall be issued to all concerned taxpayers and other third parties upon receipt of tax collection as well as in acknowledging receipt of “no-payment” and non-cash-payment tax returns. These eReceipts shall be issued in lieu of the RORs and ORs.

In cases when the tablets/ desktop computers/ laptops of the RCO/SCO/CO become defective or when the MRCOS becomes unavailable, the manual issuance of RORs/ORs may be allowed. The head of office/Revenue District Officer (RDO) must authorize in writing the temporary issuance of manual receipts, including the stamping of “no-payment” returns and non-cash payment returns received. If the device becomes unavailable, the issue must first be logged with the BIR Service Desk and the corresponding Service Desk Number must be indicated in the written authorization. The details of the previously issued manual RORs/ORs/ARs shall be encoded in the MRCOS web-based application upon the receipt of replacement of tablets/desktop computers/laptops.

All issues concerning the MRCOS web-based facility, mobile application, or the telecommunication network signal shall be immediately logged in the BIR Service Desk for resolution by the concerned offices.