REVENUE MEMORANDUM CIRCULAR NO. 130-2019 issued on December 4, 2019 reiterates Revenue Memorandum Order No. 75-2010 on the submission by the Large Taxpayers Service, all Revenue District Offices and other concerned offices of the Monthly Certification of Excise Tax Collection on Minerals, Mineral Products and Quarry Resources to the Revenue Accounting Division within thirty (30) days after the close of each month.

The certification should only comprise of tax collection on excise-mineral products. The LGU beneficiary must be identified per province, municipality up to barangay levels. Certified clear photocopy of List of Collection with LC No. and its corresponding complete Deposit Slip must be attached if payment was paid thru Revenue Collection Officer.