REVENUE MEMORANDUM ORDER NO. 32-2017 issued on November 27, 2017
amends pertinent provisions of Revenue Memorandum Order (RMO) No. 51-2010 on the
Taxpayers may report and express their grievances and complaint/s to the BIR,
which are classified as follows:
a. Non-issuance of Official Receipt (NO-OR) covers complaint/s on the nonissuance of Official Receipts (ORS) or Sales Invoices (SIs) and/or the use of
OR or SI not duly registered with the BIR, including but not limited to fake or
b. Run After Tax Evader (RATE) covers complaint/s on individuals and/or entities
engaged in tax fraud or evasion activities and other criminal violations under
the Tax Code of 1997, as amended;
c. Disiplina covers complaint/s/denunciations against erring revenue officials and
d. Other Complaints covers complaint/s not directly classified under NO-OR,
R.A.T.E. and Disiplina programs but related to BIR transactions or services.
These include, but are not limited to, complaints on retrieving personal TIN, not
uploaded TIN, forgot password/username, unable to access eFPS/eREG/
eCAR and other eServices concerns, unable to enroll in eFPS, error in
eBlRForms, unable to register employees in eReg, user session expired, etc.
Classified complaints shall be emailed to the Office-in-Charge as follows:
Receipt of the complaint should be acknowledged within the same day (or the next
business day in case it was sent on a weekend or holiday). The complaint should be
evaluated and referred to an appropriate action officer.
Within three (3) days from receipt of the eMaiI, the point person shall evaluate the
sufficiency and nature of the complaint. Should the complaint be sufficient in details and
it is determined therefrom that it was sent to the rightful Office-in-Charge, the point person
shall recommend to the Division Chief the investigation thereof by a case officer in their
unit. Otherwise, the point person shall recommend the referral of the case to the proper
office having jurisdiction thereof (PIED, RATE, IID or CAD, as the case may be).
In the event that the complaint is vague or insufficient in details and/or jurisdiction
thereof cannot be determined with certainty, the point person should request the
complainant to provide additional information and/or documents. The request should
state, as much as possible, the nature or kind of additional information and/or document
Type of Complaints Email facility Office-in-Charge
NO-OR email@example.com Public Information &
Education Division (PIED)
R.A.T.E firstname.lastname@example.org Enforcement and Advocacy
DISIPLINA email@example.com Internal Investigation
Other Complaints firstname.lastname@example.org Customer Assistance
needed, and that failure to supply the same within three (3) working days will be a basis
for archiving of the complaint.
Upon receipt of the additional information/documents, the point person shall
determine the nature of the complaint and what office has jurisdiction to investigate the
matter. The point person shall then recommend the investigation of the complaint by a
case officer in their unit or refer the same to the appropriate Office-in-Charge, whichever
The complainant shall be informed of the action/s taken on the complaint within
three (3) days from assignment to a case officer, or from referral to the proper Office-inCharge.
The Offices-in-Charge and all other offices to whom an eComplaint is ultimately
referred to shall track the progress of investigations thereof, and submit progress reports
not later than the 15th day of each month to their respective Regional Director (in the
Revenue Regions) or Assistant Commissioner (in the National Office), copy furnished the
Office of the Commissioner.