REVENUE MEMORANDUM ORDER NO. 25-2017 issued on October 4, 2017 prescribes the policies, guidelines and procedures in the transfer of data and records in the Integrated Tax System (ITS)/Electronic Tax Information System (eTIS), and other administrative and reportorial requirements for compliance by newly-enlisted/transferred Large Taxpayers as approved by the Commissioner of Internal Revenue (CIR). The transfer of the ITS/eTIS registration records of enlisted/transferred taxpayers shall be handled by the Information Systems Development and Operations Service (ISDOS) upon receipt of the List of Taxpayers for Enlisting/Transferred as approved by the CIR. Said taxpayers are required to accomplish and submit BIR Form No. 1905 (Application for Registration Information Update) for eTIS purposes. All newly-enlisted Large Taxpayers (LTs) are also required to enroll with the Electronic Filing and Payment System (eFPS) within thirty (30) days from receipt by the taxpayer of the notification as large taxpayer. Once the transfer has been effected, the Large Taxpayers Assistance Division (LTAD)/Excise LT Regulatory Division (ELTRD)/LT Divisions (LTDs) Cebu and Davao shall generate the new Certificate of Registration (COR) and ensure receipt of the same by the taxpayers upon presentation of the previously issued COR. Upon effective date of transfer, all Books of Accounts and other accounting records, reports, schedules, documents or information required to be registered/ submitted shall be registered/submitted to LTAD/ELTRD/LTDs Cebu or Davao. However, if the concerned taxpayers have already registered/submitted these records/reports to the “old” Revenue District Office (RDO)/Large Taxpayers Service (LTS) Office, such shall be considered substantial compliance. These submitted records/reports shall be transmitted to the “new” LTS Office/LTD by the “old” RDO/LTS Office within sixty (60) days from the effective date of the transfer. All pending applications/letters of taxpayer (e.g. Authority to Print, Permit to Use/Adopt Computerized Accounting Systems and Components Thereof, witnessing of inventory destruction, cancellation of permit to use Cash Register Machine/Point-of-Sale [CRM/POS] machines, accreditation of CRM/POS Systems, etc.) with the “old” RDO/LTS Office/LTD as of effective date of transfer shall be processed/handled/acted upon by the “new” LTS Office/LTD concerned. Accordingly, all documents pertaining to such application/letter which were received by the “old” RDO/LTS Office/LTD shall be forwarded to the “new” LTS Office/LTD concerned. All returns of the newly-enlisted/transferred large taxpayers shall be filed with the “new” LTS Office having jurisdiction over the said taxpayers using the eFPS facility. During the transition period, however, those who are not yet enrolled in the eFPS shall be allowed to manually file their tax returns and pay the taxes due thereon at the Authorized Agent Banks (AABs) near the large taxpayer’s head office address, until such time that they are enrolled in the eFPS. If the location of the large taxpayer has no AABs, the large taxpayer may pay the tax due thru the Revenue Collection Officer assigned at the municipality. Taxpayers under investigation, including refund claims, pursuant to Letters of Authority (LAs)/Letter Notices (LNs) issued prior to the effective date of transfer shall be continued by the issuing office. Collection from such audit shall be credited to the office that conducted/concluded the audit. Thereafter, all LAs/LNs, regardless of taxable year, shall be issued by the “new” LTS Office/LTD. All deficiency tax assessments issued against transferred/newly-enlisted taxpayers (e.g. Preliminary Assessment Notice, Formal Letter of Demand, Final Assessment Notice and Final Decision on Disputed Assessment) shall be handled by the “old” RDO/LTS Office that issued such assessment until settlement/termination of the case. Any collection therefrom shall be credited to the “old” RDO/LTS Office/LTD. The open Returns Compliance System (RCS) cases shall be transferred to the “new” LTS Office from the “old” RDO/LTS Office/LTD. Suspended RCS open cases on cases pending completion of audit shall be closed by the Assessment Section of the old RDO/LTS Office/LTD after termination of the audit. Reminder Letters shall be prepared and issued by the “new” LTS Office/LTD/LT Collection Enforcement Division for the valid stop-filer cases. The “new” LTS Office/LTD/LTCED shall pursue contact with taxpayers who have not complied with the Reminder Letter until full compliance is effected. All applications for compromise settlement/abatement that are not yet evaluated/ recommended by the evaluators and all applications and documentary requirements for Tax Credit Certificate (TCC) utilization, including TCCs with outstanding balances as of the effective date of transfer of newly-enlisted/transferred large taxpayers, shall be indorsed to/filed in the “new” LTS Office having jurisdiction over such taxpayer. Suspended Tax Debit Memo payments on TCC utilization processed by the “new” LTS Office/LTD shall be resolved by the error handlers of the “new” LTS Office/LTD. Collection from tax payments of newly-enlisted large taxpayers shall be credited to the Large Taxpayers Service upon effectivity of enlisting. All large taxpayers are mandated to adopt Computerized Accounting System (CAS) and all Books of Accounts and accounting records shall be kept in electronic format, as required under Revenue Regulations (RR) No. 9-2009. Newly-enlisted large taxpayers must have adopted and secured the Permit To Use CAS and/or components thereof within six (6) months after having been officially notified, in writing, of their status as “Large Taxpayer”. Those that will not be able to comply within the prescribed deadline may submit a letter request for extension to comply with said requirement stating therein the reason(s) for not being able to comply therewith. Such request shall be evaluated by the concerned LTS Office, subject to the approval/disapproval of the Assistant Commissioner-LTS. Otherwise, penalty provision for non-compliance to this requirement pursuant to RR No. 9-2009 shall apply. All applications for Authority to Print (ATP), Permit to Adopt/Use CAS and/or Components thereof and other secondary registration received by the “old” RDO/LTS Office/LTD shall be processed by the “new” LTS Office/LTD concerned. However, the docket/documents must be endorsed to the “new” LTS Office/LTD with a memorandum stating the status of the application. As regards the application for Permit to Use/Adopt CAS and components thereof/accreditation of CRM/POS systems, where a complete systems walkthrough has already been undertaken by the “old” RDO/LTS Office concerned, the permit/certificate for accreditation shall be issued by the “old” RDO/LTS Office concerned. With respect to the applications for certification on inventory destruction filed by the enlisted/transferred taxpayers that were filed and/or where the physical destruction of inventory was already witnessed by the RDO/LTS Office/LTD concerned but the processing of Certificate of Deductibility thereof was held in abeyance pending the determination for deductibility of inventory destructed shall be issued by the “new” LTS Office/LTD concerned. However, the docket together with a status report shall be endorsed by the “old” RDO/LTS Office/LTD to the “new” LTS Office/LTD concerned.