REVENUE MEMORANDUM ORDER NO. 4-2007 issued on April 12, 2007 prescribes the
guidelines and procedures on the issuance and use of Revenue Official Receipts (RORs) during
specified tax deadlines in areas where there are Authorized Agent Banks.
The authority for designated Revenue Collection Officers (RCOs) to issue RORs shall
apply only on the following deadlines:
a. On the 31st day of January – for the payment of Annual Registration Fee;
b. On the 10th day of the month – for the remittance of withholding taxes;
c. On the 20th day of the month – for the filing and payment of business taxes
(Percentage and Value Added Tax);
d. On the 25th day of the month – for the filing and payment of quarterly VAT; and
e. For the annual income tax payment, the issuance of RORs shall start three (3)
working days prior to and until April 15.
Should any of the above deadlines fall on a non-working day, the authority to issue RORs
shall automatically extend to the immediately succeeding working day.
The issuance of RORs shall be limited to tax payments, in cash or in check, not
exceeding the amount of P 10,000.00 per return. It shall not apply to those taxpayers who are
mandated to file and pay through the Electronic Filing and Payment System.
Payment shall be captured/encoded and will form part of the Revenue District Office’s
(RDO) 1209 Collection Report through the following:
a. Payment Data Entry System (PDES) – for non-computerized districts; and
b. CBR “ADD” facility – “DEPOSIT SLIP FOR TRANSACTION” of the Integrated
Tax System (ITS) – for computerized districts.
For the April 15, 2007 deadline, the RDO shall provide rubber stamps bearing the RDO
No., date, name and initial of RCO to be used solely for stamping “RECEIVED” the pertinent
tax returns filed by the taxpayers. The Collection Programs Division (CPD) shall be furnished
with sample print of the aforesaid rubber stamps. After the April 15, 2007 deadline, the
Collection Service, through the CPD, shall issue a uniform rubber stamp to be used by the RCOs
for the effective implementation of this Order