maw or amen ee econDy Tet DRISON 28D By NOV 27 2th REPUBLIC OF THE PUILIPPINES DEPARTMENT OF FINANCE =-_ RE CET BUREAU OF INTERNAL REVENUE, Novembee 27, 2017 REVENUE MEMORANDUM oRDERNO, 22- 20/2 ssuauecr Amending Perinent Provisions of MO No, 51-2010 on he @Comploint system 10 {All intemal Revenve Offices and Others Concemed L BACKGROUND The eComplaint System ison electronic system whereby texpoyers may report and ‘expres ther gievances ard complain 0 the BIR through an em facisy, the aR website o portal, which ore calegorcaly divided into fou 4 classifications, as folow. A. Non-tssyan 9-0) covers complaints onthe non-isuance (of Official Receins (ORs or Soles Invoices (Ss) anci/cr the use of OR or SI rot duly registered wi ne i, inciucing but no inited fo foks orspurousreceipt/invoices: 5. Run After Tax Evader (RATE) covers complaints on inchvcunle and/or ents ‘engaged in tox houd or evasion actives and other criminal lations under the Tax Code of 1997, 0s omendos . Disibina covers compeint/s/denunciations against ering revenue olfciols ond fempoyees: rd D. Other Complaints covers complaints not dectly classed under NO-OR, RAE, {and Oispine programs but related 1 aR anvactions or series, ‘oasective This Orde issued to amend the proviéons of MO No, $1 ~20100n the eComplaint System ond clay, reve or upctate certain polices, guidelines and procedures in handling of gevances/complaint thru the ecomplan System, roucies |. Unless otherwise stated oridentiied, the Public Information & Education Divkion (PEED), Natonal Invesigaton Olson (ND). Inemal Investigation Divison (1D) ‘and Customer Asistance Divsion {CAD} shat be collectively refered to hers {a the “office-n-charge" and shall adopt the proviions ofthis MO. 2. Clastied complains willbe sent fo the oie in charge via the folowing emai foci: Type of Compialis mai faci TLNOGR, neorcompleiiabgov.ph 2 RATE ralear.gow.ph [a coispuna plaintepccor ph 4 Orer Complaint contact waby.govph 3. NO-OR Comploints shall be handled, processed and monitored by the Pubic Informaton and Education Dvsion[PED). 4. RATE complaints shat be handled, procesied ond monitored by the Enforcement ond Advocacy Service (EAS) RG. Manabat & ail aco]GAIZOTa 5. DISPLINA complaints shall be handled, processed ond monitored by the Interne Investigation Dison (ID) 4 thar Complaints shall be hendled, processed ond monitored by the Customer Asisiance Divsion [CAD). These inciude but cro not inited to the folowing: retieving personal IN, nol uploaded TIN ergot passwerc/usemome, Unable fo acces eFFS/eREG/ECAR and other eSenices concems, unable to 10 in eFPS, eror in eBIRFoImrs, Undble To regsier employees In eRe, set sesion expied. ete 7. The offcasin-charge shall have a dedicated computer with eMalintemet ‘occas forthe eComplaint System, 8, The heads ofthe offces in-charge must osign a esporsiblepoint penon/s who stall hanese the eMal foc ana ensue the Uninterupies admnisratnn cose of absence or unavallbilly of sic point person thereot. 9. Checking of inbox or complaints received shall be made on a daly boss (GUIDELINES AND PROCEDURES 1. Receipt ofthe complaint should be acknowledged witin the same day (rhe ‘next business doy n case It wos sent on @ weekend oF nod). The complaint should be evakvated ond relented to an appropriate acon olfcer 2. Win three (8) days tom receipt ofthe eM: {3 The point person shat evakate the suticlency and natue of the ‘complaint ». Should the complaint be suficient'in detals and it Is determined ‘nerettom that If was sent to the rightful offee-n-charge, the point ‘person shal recommend fo the Divison Chie he investigation thereot by a cate officer inthe unt . «If tne complain sufcent in detats but t's determined tneretom tat It was sent fo the wrong facity oF should involve, requite cction trom other concemed offices. he peint person shal recommend! he reer (of the cote to the proper office having ection there (PIED, EAS, 1D (©F CAD. a he case may be) {Inthe even! that the complain is vague onsulicient in detais ender Iutkdiction theeot cannot be determined with certainty, the point person should request the complainant to provide additonal Information andlor documents. The request shoud state, os much os, pposile, the nature or kind of adtional information ander document Reeded, and that failure fo supply the some wihin thee (3) working ‘ay willbe @ boi for erchiving ofthe complaint 2. Upenraceipt ofthe cddtionainfermation/documents the point person shall determina the nokre of the complaint anc fo which offce har iutcction fo irvestigate the matter. The point person shat recommend ‘he investigation of the complaint by a.cose oficein hel unt oferta Of the same fo the appropriate office in chatge pusuant fo item W (2), (a) oc} hereet, whichever ik applicable 3. The compiainan! shal be infrmedto! he actions Jakenon the comlaint within Inge (3 coy ° '. From axignment fo 0 case offcerpunvant fe Section V (2 (b).OF ». From eteal fo the proper ace in-charge pursuant to Section IVI) (V2) fe} here. | RG.Mansbat &co. | TAX|. Offcesin.cheroe- endothe oles 10 whom on eComptoint is utinckely (Glare snot mack Ine progress of investigations thereot ong submit progress ‘Sports not later Inan the Tom day of each month to thel respective Regione! Dhectors [nthe Revenue Regions} oF Asstont Commisione (nthe Natlonct Ofice), copy humished the Ofce of the Commisioner. Chet, Rogional ‘ventigaton Dison RIE) should folow the herein Annex A for No OR Report 5. ‘he Systems Development Division (8D) sha: 0. nvesigate/reiave opplcation ives ried. 1. Provide techrical wppert en Ine previion of auto-eplyin the eomplaint System, oF wel as mainlenance of he opplcaton REPEALING CLAUSE [i reverwe tsvances andor partons thereof thot are inconsetent herewith ae hereby renecied, modied or amended according penny This Order shal take elect immediate. Perrot) ‘CAESAR R DULAY “Commisioner of nine Revenue 011371 SEAR 2:50 | ar NOV 27 2017, RECEIV | RG. Manaba | SoMa oila ——— ey