REVENUE MEMORANDUM ORDER NO. 4-2025 issued on January 14, 2025 prescribes the policies and guidelines in the reporting of Cannot be Located (CBL) Taxpayers and
procedures in handling the cases pertaining thereto.

The following shall be considered as CBL Taxpayers after all possible means have been exhausted as provided in Item II.B (1) of the Order:

a. Taxpayers registered with the BIR who are not found in their registered addresses, who may or may not be filing required tax returns; or
b. Taxpayers who are registered, but upon post-registration ocular inspection, their whereabouts could not be established, or whose indicated addresses are non-existent; or
c. Taxpayers whose registered addresses were found to be a “virtual office” (a shared office utilized by different taxpayers) and where no authorized person is available to receive any correspondence addressed to them.

To establish if a taxpayer is a CBL taxpayer, the concerned Revenue Officer (RO) handling the case shall, after conducting the post-registration ocular inspection of its
registered business address and/or failing to serve letters/correspondences and other notices, exhaust all possible means available to locate the taxpayer. These efforts to verify or confirm that the taxpayer is indeed a CBL taxpayer shall include, but are not limited to the following:

a. Collaboration with relevant government agencies/instrumentalities, public service oriented entities, suppliers, purchasers and other businesses possibly connected with the taxpayer.
b. Verification of social media platforms, such as Facebook, Instagram, streaming media and the like, must be resorted to in getting information on the possible whereabouts of the taxpayer.
c. Sending correspondence or notices to the taxpayer’s registered electronic mail address or to its authorized tax agent on record, if any.
d. Analysis of Summary List of Purchases/Sales pertaining to the concerned taxpayer
and random checks with any of their suppliers or customers to determine the whereabouts of the taxpayer.
e. Coordination with the Revenue District Office (RDO) having jurisdiction over the head office of the taxpayer must be made in case the taxpayer is registered as a “branch” to obtain latest information on the branch location or possible service of notices through the head office of the said branch.
f. Sending correspondence or notices to the accountable officers in case the taxpayer is a corporation pursuant to Section 30 of the Corporation Code, as amended.
g. Sending correspondence or notices to the Certified Public Accountant indicated in the financial statement (current or previous years) filed with the Securities and Exchange Commission (SEC).

If the handling RO found the taxpayer or there is an acknowledgement of the sent correspondences, advise the taxpayer to update their registration details, particularly the registered address.

The procedures to be implemented in case the aforementioned undertakings did not provide favorable results are specified in the Order, including the procedures in the preparation of the Report on CBL Taxpayers, publication of the List of CBL Taxpayers and processing of dockets of CBL Taxpayers with delinquent accounts.