REVENUE MEMORANDUM ORDER NO. 28-2016 issued on June 23, 2016 prescribes the policies, guidelines and procedures in implementing the Memorandum of Understanding between the Home Development Mutual Fund (HDMF) and the Bureau of Internal Revenue (BIR) in electronic filing of tax returns thru Electronic Bureau of Internal Revenue Forms (eBIRForms) and issuance of Electronic Certificate Authorizing Registration (eCAR) to HDMF member-borrowers. The Head Office of HDMF shall create one HDMF email account for all borrowers before the utilization of the eBIRForms System. HDMF shall provide a copy of the eBIRForms email confirmation, together with the printed copy of the filed return/s to the borrower. The HDMF shall secure a written authorization using a Special Power of Attorney from its member-borrowers to file and remit the taxes payable arising from their transactions with the HDMF using eBIRForms or other modes of payment (e.g. mobile payment, debit system, etc.). A member-borrower has an option to file and pay directly the corresponding tax/es prior to processing by the HDMF. The HDMF shall also ensure the submission of complete documents and remittance of correct taxes based on the evaluation of the transactions/documents filed by their memberborrowers. A special lane shall be provided in every frontline services of the BIR for HDMF transactions every Tuesday and Thursday. The Revenue District Office (RDO) concerned shall allow the HDMF to secure the eCAR on behalf of its member-borrowers, following existing BIR policies, guidelines and procedures. The provisions of Withholding Tax must also be complied with, specifically Section 2.57.4 of Revenue Regulation No. 2-98, as amended, where the time of withholding is when paid or payable, whichever is earlier. Compromise penalties under RMO Nos. 19-2007 or 7-2015, whichever is applicable, and other computation of penalties, if any, shall be in compliance with Section 255 Title X of the Tax Code, as amended. In case of systems downtime and unavailability of the eBIRForms System during deadlines, HDMF may file the returns (printed from the eBIRForms Offline Package) manually to the RDO where the real property is located. However, once the system is available, HDMF is still required to submit electronically the contents of their manually-filed returns within ten (10) days from the date of issuance of announcement of the systems availability thru the BIR website.