REVENUE MEMORANDUM ORDER NO. 13-2021 issued on March 31, 2021 further
amends Revenue Memorandum Order (RMO) No. 15-2016 by including additional BIR
offices responsible for bank accreditation.
Section ll. A of RMO No. 15-2016 was amended to read as follows:
“II. GENERAL POLICIES AND GUIDELINES
A. “A Bank Accreditation Committee (BAC) composed of: the
Assistant Commissioner (ACIR) Collection Service (CS) as
Chairman; the AClRs, Legal Service (LS), Enforcement and
Advocacy Service (EAS); the HREAs, lnformation Systems
Development and Operations Service (ISDOS), lnformation
System Project Management Service (ISPMS); Head, Revenue
Data Center (RDC) – Luzon 2; Representatives from the Office
of the Commissioner of lnternal Revenue (OCIR); Office of the
Deputy Commissioner of lnternal Revenue – Operations Group
(ODCIR – OG); as members, shall be created. lts functions shall
be to evaluate applications for accreditation, renewal of
accreditation, disaccreditation, request for waiver of penalties of
Banks and to make recommendations relative thereto to the
Commissioner of lnternal Revenue (CIR)/Deputy Commissioner
of lnternal Revenue (DCIR) – Operations Group/Management
Committee (MANCOM);
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