REVENUE
REGULATIONS NO. 3-2013 issued on
February 14, 2013 prescribes the use of electronic Official Register Books
(eORB) System by manufacturers of cigarettes, cigars and cigarette papers,
including traders/dealers of whole leaf tobacco and partially manufactured leaf
tobacco.
For purposes of enrollment in the eORB System, all
manufacturers of cigarettes, cigars and cigarette papers, including
traders/dealers of whole leaf tobacco and partially manufactured leaf tobacco
(i.e., L-3, L3R, L½ and L6), shall initially file with the Chief, Excise Large
Taxpayers Field Operations Division a written request for access to the system,
together with a duly notarized Board Resolution, in case the taxpayer is a
juridical entity, or an affidavit, in case of a sole proprietor, stating, among
others, the names of its representatives authorized to register and maintain a
user account, either as an encoder or as an authorized officer, in the system.
For this purpose, an encoder authorized by the taxpayer to finalize an encoded
transaction shall be required to be enrolled in the system, which can be accessed
thru the eORB icon in the BIR website (www.bir.gov.ph). After completion of the
enrollment process, the taxpayer’s authorized officer and/or encoder shall
receive an email notification validating the email account provided. In the
initial use of the eORB System, the synchronization process of data shall be
undertaken by the authorized officer and encoder in order that all the
functionalities of the system can be utilized. Thereafter, this process shall
be initiated regularly in order to have an updated reference values in the
database of the taxpayer’s installed system.
In order to gain access into the system, the
authorized officer shall create encoder user accounts and authorized officer
user account using the User Management module of the system under which
assessment numbers assigned to the designated encoders and authorized officer
of the excise taxpayer shall be subject to approval by the BIR. The authorized
officer shall be responsible for the activation and deactivation of user
accounts, including the finalization of each encoded transaction, as well as
the generation and submission of the eORB Forms. The encoders shall not be
allowed to create other user accounts nor submit the ORB Forms.
For expediency on the part of the excise taxpayer, encoding
of transactions of the taxpayer operations can be made off-line, without the
need of connecting to the eORB System: Provided, however, That, for
purposes of initially generating the eORB Forms, whether by the taxpayer or by
the BIR, there is a need to finalize the encoded transactions and, therefore,
the proper connection with the eORB System shall be made.
All excise taxpayers who are covered by the eORB
System shall transmit automatically the duly accomplished eORB Forms within
five (5) calendar days immediately after the end of the month of operation. Any
amendment in the entries of the ORBs that have been submitted by the authorized
officer of the excise taxpayer shall be made anytime within the year of the
taxpayer’s operations but not later than January 31 of the immediately
succeeding year of the taxpayer’s operations: Provided, however, That
amendments shall be made only once for each reference document: Provided,
finally, That every amendment shall be subject to the approval of the Chief, Excise
LT Field Operations Division through an email notification.
In cases where a taxpayer’s own computerized
accounting system has the capability to automatically generate and print the
ORBs, the taxpayer shall coordinate with the BIR for purposes of determining
the manner on how the taxpayer can submit the ORB electronically through the
eORB System. The submission of ORB to the BIR through external storage
facilities such as, but not limited to, magnetic disks, memory sticks or cards,
external hard drives, etc. shall not be allowed.
The BIR shall be immediately notified in writing, for
purposes of re-evaluation and approval, prior to any change or enhancement of
the computerized accounting system that will affect any transaction covered by
the eORB System.
The
preparation of manual ORBs and submission of transcripts thereof to the BIR
shall be terminated upon effectivity of the Regulations: Provided, however,
that all transactions engaged by all concerned excise taxpayers beginning
February 1, 2013 shall already be encoded into the eORB System with the duly
accomplished eORB Form for the month of February, 2013 transmitted, through the
eORB homepage thereof, on or before March 5, 2013: Provided, further, That, for
purposes of expediency, the eORB System shall be initially implemented for use
by the major tobacco industry players identified by the BIR and a proper prior
notice shall be issued for the implementation thereof to the other tobacco
industry players.
(Published in Manila Bulletin on February 16, 2013)
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