REVENUE MEMORANDUM ORDER NO. 10-2007 issued on June 12, 2007 prescribes the
policies, guidelines and procedures in the conduct of the 2006 BIR Resibo Programs: “Premyo sa
Resibo” (PSR) and “NO OR Complaint.”
All Official Receipts (ORs), Sales Invoice/Cash Invoice (SI/CI) and Cash Register
Machine/Point of Sales (CRM/POS) receipts issued by professionals, private business and/or
commercial establishments for purchases of goods and services by consumers shall be given
emphasis in all Resibo Program-related activities. Provisional or temporary receipts, delivery
receipts/invoices and similar receipts/invoices, even if printed with authorization from BIR, shall
not be given focus nor allowed to be entered in any Resibo Raffle Promo to emphasize the
significance of OR/SI.
The Taxpayer Information and Education Division (TIED), Large Taxpayers Assistance
Divisions (LTAD) I and II, Revenue Region through its Taxpayer Assistance Unit (TAU),
Special Investigation Division (SID) and Revenue District Office (RDO) through the Taxpayer
Service Section (TSS) shall assign dedicated computers with email/internet and telephone lines
for exclusive use of PSR and “NO OR Complaint” Projects. Said offices shall likewise designate
responsible person who shall act as point person for Resibo-related tasks and activities and
submit the names to the Taxpayers Assistance Service (TAS). This report shall be submitted
through the Regional Office/ Assistant Commissioner-Large Taxpayers Service (ACIR-LTS) for
consolidation before forwarding the same to TAS.
The TAS shall be at the forefront of the BIR Resibo Programs, and shall enlist the
participation of other BIR offices and sectors of society for the success of the same.
The official list of the winning raffle entries for the PSR shall originate from TAS and
shall be published on a regular basis. Such list shall also be posted at the BIR National Office as
well as in the Regional and District Offices.
PSR data-mined reports shall be sent by TAS to the appropriate offices through the
Office of the Regional Director/Office of the ACIR-LTS, as the case may be, for verification and
investigation only when it is established that at least 3 or more separate and distinct complaints
or cases against the same establishment have been made or reported to the BIR.
“NO OR” complaints/reports shall be handled and processed by TAS through TIED.
Immediate referral of said “NO OR” complaints/cases to the RDO/LTDO/SID/LTAID I and II
shall be made, since this is an external complaint. For walk-in “NO OR” complaints, the
complainant must execute a sworn affidavit attesting to the veracity of the complaint. This
complaint shall be immediately forwarded to the National Investigation Division (NID) or the
Reports on the investigation and verification of PSR data/cases shall be submitted to TAS
for consolidation while status reports on “NO OR” cases shall be submitted to TAS through