REVENUE MEMORANDUM ORDER NO. 8-2013 issued on April 5, 2013 prescribes the policies, guidelines and procedures in the implementation of the Mobile Revenue Collection Officers System (MRCOS). The electronic receipts (eReceipts) generated from the Collection Officer Receipting Device (CORD) shall be issued to all concerned taxpayers and other third parties by all authorized collection officers upon their receipt of collections, as well as in acknowledging receipt of no-payment and non-cash-payment tax returns. These eReceipts shall be issued in lieu of the Revenue Official Receipt (RORs) and Official Receipt (ORs). For this purpose, CORDs shall be assigned only to duly authorized collection officers. Only Revenue Collection Officers (RCOs) and Special Collecting Officer (SCOs) who are duly bonded pursuant to existing rules and regulations shall be authorized to use the CORD. However, a non-bonded personnel may be allowed to use the CORD under the conditions specified in the Order. In cases where the RCOs are servicing taxpayers whose registered addresses are located in more than one city or municipality, only one CORD shall be assigned to him/her for use in the issuance of eReceipts across these cities or municipalities. In the event that the CORD being used by the collection officer becomes unavailable due to malfunction, loss, discharged battery, or the like, the manual issuance of RORs/ORs may be allowed provided that the following conditions are met: a. The problem has been duly logged with the BIR Help Desk prior to such manual issuance of RORs/ORs and/or manual stamping of no-payment returns and non-cash payment returns filed by taxpayers; b. No replacement device has been received yet; and c. The Head of Office/RDO has authorized in writing the temporary issuance of the manual receipts/manual stamping of no-payment returns and non-cash payment returns received, indicating therein the corresponding Issue Management Log Number provided by the BIR Help Desk. Immediately upon receipt of the replacement device, however, the concerned collection officer shall encode in the CORD the details of the previously issued manual RORs/ORs and generate the corresponding eReceipts. In cases of no-payment and non-cash payment returns/declarations/forms, the RCO/CO shall encode in the “Manual Acknowledgment Receipt Number” field in the CORD the Batch Control Sheet (BCS) number and the corresponding document series or transaction number indicated in the manually prepared BCS-B report. A copy of the generated eReceipt shall, in all cases, be attached to the BIR’s copy of the previously issued manual receipts and returns/forms/declarations received. In order to avoid the occurrence of incidents resulting to non-issuance of eReceipts due to drained battery, all collection officers shall always ensure that the batteries of the CORDs are fully charged before the opening of the Bureau’s business hours. Furthermore, all collection officers shall refrain from turning “OFF” their respective CORDs during business hours to ensure readiness in the issuance of eReceipts. In order to monitor occurrence of instances where CORD’s unavailability is not due to acceptable reasons stated above but the same is attributable to “TURNED-OFF” device, the contractor may be required to submit a report thereon. In case of change of assignment of the collection officer within the same RDO/office, he/she may continue to use the CORD originally issued provided that the Administrative Section (AdmSec) of the RDO/Regional Administrative Division (AdmD)/Administrative Service (AdmS) is duly notified of such transfer. However, only employees who are authorized to use the CORD may be allowed to continue using their assigned units. Otherwise, these units shall be surrendered/returned to the AdmSec/AdmD/AdmS. Immediately thereafter, these latter offices shall notify the Collection Programs Division in writing such reassignment for purposes of updating the city/municipality assignments of the concerned collection officer. In case of prolonged leave of absence for more than one (1) month, the CORD shall be surrendered to the AdmSec of the RDO/Regional AdmD/AdmS for re-assignment to other bonded collection officer. In case of transfer of the collection officer to another RDO/office, or death/retirement/resignation/separation of a collection officer from the service, the CORD shall be returned to the concerned Chief AdmSec of the RDO/Chief Regional AdmD/GSD Chief for safekeeping and monitoring purposes. The direct transfer of CORD from the outgoing to the incoming officer shall not be allowed. Notwithstanding the issuance of eReceipts, the existing procedures in acceptance of tax returns/forms/declarations by stamping the word “Received” on the face of the tax returns/forms/declarations shall still be observed. All one-time transactions (ONETTs), such as payment of Capital Gains Tax and Documentary Stamp Tax, shall only be paid in the Authorized Agent Banks, in accordance with the existing policies and guidelines on ONETT. As such, and in the meantime that the said policy has not yet been amended, the RCOs are prohibited from accepting tax payments for said transactions. The acceptance of tax and non-tax payments, as well as no-payment/non-cash payment returns/forms/declarations shall be from 8AM to 5PM only. During tax deadlines, however, in case there are still taxpayers who are already in the office premises before 5PM, the collection officers must accept these payments/returns/forms/ declarations being filed. All such payments/returns/forms/declarations received during the day up to 12 midnight, even beyond the regular working hours, shall be considered as filed within such day. The Commissioner may, upon written recommendation by the concerned RDOs, allow the acceptance of tax payments and tax returns/forms/declarations during weekends and holidays depending on the anticipated volume of transactions that will require the issuance of eReceipts. All tax return/form/declaration or payment orders received shall be batched and submitted by the collection officers to the concerned office Section Chief together with the generated BCS reports, in accordance with existing guidelines and policies. The reprinting of a previously issued receipt by the concerned collection officer may be allowed only in the following cases: a. There was no eReceipt printed although the transaction was completed; or b. The CORD stopped functioning upon submission of the transaction details; or c. The eReceipt was not properly printed due to paper jam or other similar or analogous circumstances. A report showing the serial number of the reprinted receipt, reason for reprinting, and the number of times the eReceipt was reprinted shall be generated by the concerned collection officer through the Web-based MRCOS and the same shall be submitted to the RDO/Head of Office, through the concerned Section Chief. The reprinting of eReceipt not falling under the abovementioned conditions shall not be allowed. In lieu thereof, a Certification of Payment shall be issued by the RDO/Head of Office upon payment of a certification fee of P 100 for each and every payment transaction requiring such certification. The direct cancellation by the collection officer of a previously issued eReceipt using the CORD due to erroneous encoding of information shall not be allowed. In order to correct the said erroneous transaction, a new and correct eReceipt must be issued by the collection officer by re-encoding the correct payment information to the CORD. Immediately thereafter, the collection officer shall submit a written request, together with the original taxpayer’s copy of the erroneously issued eReceipt, to the concerned Head of Office for cancellation of the said erroneous transaction in the Integrated Tax Systems-Collection and Banks Reconciliation System (ITS-CBR) or in the Electronic National Government Accounting System, whichever is applicable. Otherwise, the recorded collection arising from erroneously issued eReceipt shall be remitted by the collection officer to the Authorized Government Depository Bank (AGDB). Prior to the approval of the collection officer’s request for cancellation of the reported erroneously issued eReceipt, it shall be incumbent upon the Head of Office to undertake all necessary and appropriate actions to validate the propriety of the said request. In order to preclude the possibility that correct eReceipts issued for legitimate transactions are not reported as erroneously issued eReceipt for cancellation, the Head of Office may verify or confirm the accuracy thereof directly with the concerned taxpayer/payor. The collection and remittance information, as well as the information on nopayment/non-cash payment returns/declarations that were encoded by the collection officer into the CORD for the issuance of an eReceipt shall be automatically uploaded on real-time basis into the Web-based MRCOS; and the said information shall, in batches, be automatically uploaded to the ITS-CBR. The concerned collection officer shall generate the List of Collections (LC) for eReceipts using the CORD at the end of the day or at the first business hour of the next working day. The LC shall serve as a guide in preparing the deposit slip for remittance of collections to the AGDB. Should there be any erroneous eReceipt information included in the LC that has already been reported to the Head of Office and covered by the written request for the cancellation thereof, the collection officer shall not include the corresponding amount in the remittance to the AGDB. Such amount will be included in the List of Undeposited Collection Report generated by the Web-based MRCOS. The approved request for cancellation of erroneous transaction shall be attached to the relevant List of Undeposited Collection Report as one of the bases to be used in the justification of such undeposited amount. All the remittances made by the concerned collection officer to the AGDB shall be encoded in the CORD using the “Update Collection As Deposited” facility immediately after each and every deposit has been made with the AGDB. Notwithstanding the existence of facilities for the automatic generation of reports under MRCOS, the collection officer shall still maintain the Cash Receipts Book showing the summary of daily collections and deposits as well as the series of issued eReceipts to serve as the primary document for presentation to the Commission on Audit, Regional Finance Division, Regional Internal Audit Team and the Internal Audit Division during their respective conduct of spot audits. All collection officers shall no longer be required to manually prepare the following reports that can be generated from the MRCOS web-based application: a. Batch Control Sheet (BCS)-A for payment returns/forms/declarations b. BCS-B for no payment/zero payment returns/forms/declarations c. List of Deposited Collections d. List of Undeposited Collections e. Monthly Consolidated Report of Collection and Deposit f. Cash Receipts Record g. Discrepancy Report on Collection Against Deposit h. Report on Cancelled eReceipts i. Monthly MRCOS Utilization Report j. KPI Reports In order to comply with the requirements by other concerned offices for the submission of duly signed reports, however, the collection officers may generate the same from the Webbased MRCOS, affix his/her signature thereon, and manually submit the same to these offices based on existing rules and regulations. The performance of the collection officers shall be rated monthly according to the Schedule of Key Performance Indicators (KPIs). The KPI Report is accessible in the Web-based MRCOS by all concerned officials, as indicated in the approved Security Access Matrix. All issues concerning the CORD, MRCOS Mobile application, Web-based facility or the telecommunication network signal shall be immediately logged in the BIR Help Desk for resolution by the concerned offices. The RDO/Head of Office may confirm through email, letter, phone or whatever means of communication the accuracy/integrity of the recorded tax collection details with the concerned taxpayers/payors, whether or not such recorded collections are reported as erroneously encoded eReceipt or not. The use of the CORD in the issuance of eReceipts for no-payment and non-cash payment tax returns/forms/declarations shall start on April 8, 2013. For this purpose, only those nopayment and non-cash payment returns/forms/declarations that are covered with eARs issued beginning April 8, 2013 shall be considered as officially filed with the BIR. The use of the CORD in the issuance of eReceipts for payment of taxes, certification fees and other non-tax collections shall start on May 1, 2013. Accordingly, only those eRORs/eORs covering receipts for payment returns/forms/declarations and payment slips issued beginning May 1, 2013 shall be considered as valid and officially issued by the BIR. In case eReceipts were already issued to taxpayers/payors prior to the cut-off dates mentioned in the immediately preceding paragraph, the same shall still be considered as valid and officially issued. In order to determine which of the issued eReceipts shall be considered as “valid”, the validation procedures prescribed in the Order shall be undertaken. The cut-off date for the preparation of the inventory report of all unused ROR/OR still in the possession of the collection officers prescribed under Item I.2 of RMO No. 6-2013 is extended from February 28, 2013 to March 31, 2013. However, all the other guidelines and policies provided in the said RMO shall still be strictly observed.