REVENUE MEMORANDUM CIRCULAR NO. 51-2004 issued on August 13, 2004 specifies BIR offices authorized to issue Tax Debit Memos (TDM). These offices are:
• Revenue District Offices (RDOs) of Revenue Region No. 8 – Makati City– for their
respective taxpayers
• Large Taxpayers District Office of Makati and Cebu – for their respective taxpayers
• Large Taxpayers Collection and Enforcement Division – for Large Taxpayers Audit
and Investigation Division (LTAID) I and LTAID II
• Collection Programs Division – for all other RDOs and Regional Offices outside of
those mentioned above.
           All other RDOs are instructed to refrain from issuing TDMs. To facilitate the processing of application for transfer and utilization of TCCs at the Collection Service, there shall be no need to secure the certificate of utilization from the RDO where the taxpayer is registered.