REVENUE MEMORANDUM ORDER NO. 23-2013 issued on August 8, 2013 prescribes the guidelines and procedures for the implementation of the Electronic Official Register Book (eORB) System, which shall be initially implemented in the major tobacco companies identified by the BIR. Subsequently, a Notice of eORB Implementation shall be issued to other tobacco companies. Taxpayers notified/informed to use the eORB system shall no longer submit the hard copy(ies) of eORB Form.
The process owner of the eORB system shall be the Large Taxpayers Service (LTS) with the Chief of Excise LT Field Operations Division (ELTFOD) as the designated authorized approving officer. The authority of the Chief, ELTFOD shall include the approval of the enrolment form as well as the approval of any amendment to the submitted eORB forms and Excise Tax deposits.
The Excise LT Regulatory Division (ELTRD) shall encode/update into the eORB System all the pertinent information contained in the approved Permit to Operate and registration permits for brand of tobacco products within 24 hours immediately upon approval of the application.
The LT Performance Monitoring and Programs Division (LTPMPD) shall generate and download/print removal and collection reports generated by the eORB System, for purposes of preparing Excise Tax collections for submission to top management.
The operations and user’s manual containing all the procedural requirements for the use of the eORB System may be downloaded thru the eORB icon from the BIR website (www.bir.gov.ph). With respect to other requirements that are incidental in the usage of the eORB System, the procedures specified in the Order shall be observed.
Any violation of the provisions in the Order shall be subject to administrative disciplinary action and shall be dealt with accordingly. Moreover, in cases where the taxpayer failed to use/maintain the eORB System as well as submit the eORB Form to the BIR through the facility of the said System, the same constitutes a violation of Section 153 of the National Internal Revenue Code, as amended, upon which the penalty of P 1,000.00 for each failure shall be imposed; provided that the aggregate amount to be imposed for such failures during a calendar year shall not exceed P 25,000.00 pursuant to the provisions of Section 250 of the same Code.
Date Issued - August 8, 2013
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