REVENUE MEMORANDUM CIRCULAR NO. 42-2005 issued on September 1, 2005 clarifies the issue on Tax Remittance Advice (TRA) collection month to be reported in the 12.09 report.
          The Circular is issued to reiterate the implementation of Revenue Memorandum Order No. 27-2001 relative to the reporting of TRA collections. The date stamped received by the Bureau of the Treasury (BTr) shall be the reckoning date for reporting collections in 12.09 report and not the date of the TRA document.
          However, exception is made for TRAs dated December where TRAs stamped received by the BTr from January 2 to 31 is treated as December collection.