REVENUE MEMORANDUM ORDER NO. 23-2013 issued on August 8, 2013 prescribes the
guidelines and procedures for the implementation of the Electronic Official Register Book
(eORB) System, which shall be initially implemented in the major tobacco companies identified
by the BIR. Subsequently, a Notice of eORB Implementation shall be issued to other tobacco
companies. Taxpayers notified/informed to use the eORB system shall no longer submit the hard
copy(ies) of eORB Form.
The process owner of the eORB system shall be the Large Taxpayers Service (LTS) with
the Chief of Excise LT Field Operations Division (ELTFOD) as the designated authorized
approving officer. The authority of the Chief, ELTFOD shall include the approval of the
enrolment form as well as the approval of any amendment to the submitted eORB forms and
Excise Tax deposits.
The Excise LT Regulatory Division (ELTRD) shall encode/update into the eORB System
all the pertinent information contained in the approved Permit to Operate and registration permits
for brand of tobacco products within 24 hours immediately upon approval of the application.
The LT Performance Monitoring and Programs Division (LTPMPD) shall generate and
download/print removal and collection reports generated by the eORB System, for purposes of
preparing Excise Tax collections for submission to top management.
The operations and user’s manual containing all the procedural requirements for the use
of the eORB System may be downloaded thru the eORB icon from the BIR website
(www.bir.gov.ph). With respect to other requirements that are incidental in the usage of the
eORB System, the procedures specified in the Order shall be observed.
Any violation of the provisions in the Order shall be subject to administrative disciplinary
action and shall be dealt with accordingly. Moreover, in cases where the taxpayer failed to
use/maintain the eORB System as well as submit the eORB Form to the BIR through the facility
of the said System, the same constitutes a violation of Section 153 of the National Internal
Revenue Code, as amended, upon which the penalty of P 1,000.00 for each failure shall be
imposed; provided that the aggregate amount to be imposed for such failures during a calendar
year shall not exceed P 25,000.00 pursuant to the provisions of Section 250 of the same Code.
REVENUE REGULATIONS NO. 10-2009 issued on December 23, 2009 amends further Sections 2.57.2 and 2.58 of Revenue Regulations (RR) No. 2-98, as amended, clarifying that sub-paragraph (W) as recently issued under RR No. 8-2009 should be sub-paragraph (X), and other concerns Section 2.57.2 of RR No. 2-98, as amended, is further amended, to read as follows: “Sec.2.57.2 Income payments subject to creditable tax and rates prescribed thereon. – Except as herein otherwise provided, there shall be withheld a creditable income tax at the rates herein specified for each class of payee from the following items of income payments to persons residing in the Philippines: xxx xxx xxx “(X) Income payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates – Five percent (5%). Section 2.58 of RR No. 2-98, as amended, is further amended, to read as follows: “Sec.2.58 RETURN AND PAYMENT OF TAXES WITHHELD AT SOURCE – (A) Monthly return and payment of taxes withheld at source – (1) WHERE TO FILE – xxx xxx xxx Those not engaged in trade/business or practice of profession for a limited time during the election period designated as withholding agent pursuant to Section Sec.2.57.3 (D) and required to withhold income payment under 2.57.2 (X) using only Alphanumeric Tax Code Withholding Tax Individual (WI) 680 or Withholding Tax Corporation (WC) 680 in the remittance of taxes withheld using Monthly Remittance Return on Creditable Withholding Taxes at Source (BIR Form No. 1601-E) shall not be required to attach the Monthly Alphalist of Payees (MAP). (2) WHEN TO FILE – (a) xxx xxx xxx (b) xxx xxx xxx (B) xxx xxx xxx (C) Annual Information Return for income tax withheld at source. – The payor is required to file with the BIR-Large Taxpayers Assistance Division, Large Taxpayer District Office or Excise Taxpayers Assistance Division, or the Revenue District Office where the payor/employer is registered as Withholding Agent, on or before March 1 of the following year in which payments were made, an Annual Information Return of Creditable Taxes Withheld (Expanded)/ Income Payments Exempt from Withholding Tax (BIR Form No. 1604E) except withholding agents for a limited time during the election period under Sec.2.57.3(D) who are not engaged in business or practice of profession and using only Alphanumeric Tax Code Withholding Tax Individual (WI) 680 or Withholding Tax Corporation (WC) 680 whose due date shall be within thirty (30) days after the day of election, and on or before January 31 of the said year an Annual Information Return on Income Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF), showing among other the following information: xxx xxx xxx ”