REVENUE MEMORANDUM ORDER NO. 13-2026 issued on June 24, 2026 amends the provisions of Revenue Memorandum Order (RMO) No. 36-2016 on the policies and procedures in the reconciliation of internal revenue collections.

The Revenue District Offices (RDOs) / Large Taxpayers (LT) Offices shall ensure that all Batch Control Sheets (BCS) are uploaded into the Internal Revenue Integrated System – Collection, Remittance and Reconciliation (IRIS-CRR). The Revenue Accounting Division (RAD) shall ensure that all Consolidated Report of Daily Collection (CRDC) transmitted by Authorized Agent Banks (AABs) are uploaded into these systems within five (5) days after collection.

The RDOs/LT Offices shall communicate, through written notice, with the concerned AAB branch and revenue office regarding BCS-CRDC discrepancies related to BCS on AAB Electronic Filing and Payment System (EFPS) and Overthe-Counter (OTC) collection within five (5) days from detection for immediate resolution. RAD shall communicate with the AAB Head Office (AAB-HO) and the concerned revenue office regarding BCS-CRDC discrepancies related to CRDCs within seven (7) days from detection.

The Taxpayer Service Systems Division (TSSD) and the Administrative System Division (ASD) shall issue a memorandum addressed to the concerned RDOs/LT Offices and RAD detailing the status of actions taken to address and resolve the reported discrepancies within thirty (30) calendar days from receipt of the notice.

The Regional Finance Division (RFD) shall transmit to RAD the consolidated Monthly Statement of Report of Collections, Deposits and Outstanding Balances (MSRCD-OB) from RCD under their jurisdiction every twelfth (12th) day of the following month.

The RAD shall prepare the reconciled Consolidated Report of Collection thru Revenue Collection Officer (RCO) based on the National Government Collection and Disbursement System (NGCDS) of the Bureau of the Treasury (BTr) and transmit it to the RDO, Regional Collection Division (RCD) and Regional Finance Division (RFD) for validation.

The RDOs shall prepare the necessary request for adjustments pertaining to RCO collections using the BTr Data Change Request (DCR) Form.

All concerned RDOs and LT Offices shall immediately prepare and transmit to RAD the Request for Retention/Reversion of Transfer In/Out Collections and Request for Manual Transfer of Tax Collections, together with the necessary supporting documents.

The RAD shall prepare and transmit to the concerned RDOs, LT Offices and RCD the Monthly Summary Report of Approved Request for Retention/ Reversion of Transfer In/Out Collections and Summary Report of Approved Request for Manual Transfer of Tax Collections, together with the memorandum signed by the Assistant Commissioner of Collection Service.

The RAD shall send thru email to the concerned RDOs, LT Offices, RCD and RFD the initial BTr/BIR-RAD Data and RDO 1209 Data Reconciliation Report to facilitate the reconciliation of internal revenue taxes collected through various payment channels. The RDOs and LT Offices shall fill out the RDO BIR Form 12.09 portion.

The RDO/LT Office shall subsequently analyze the discrepancies reflected in the reconciliation report and immediately amend the submitted RDO BIR Form No. 12.09 to the Research and Statistics Division for adjustments. The RDO/LT Office shall prepare the necessary request to RAD, together with supporting documents, for any adjustments for consideration in the BTr/BIR-RAD Data to be submitted within ten (10) days upon receipt of the initial Annex M attached in the Order.

The procedures and responsibilities of the concerned offices in the processing of reconciliation of tax payments through AABs; reconciliation of collection through RCOs assigned in the RDO; submission of Data Change Request (DCR) for collection through RCOs; reconciliation of transfer in/out of collections; and reconciliation of BTr-RAD collection data and the Consolidated Monthly Statistical Report of Revenue Collection (BIR Form No. 12.09) are specified in the Order.