RMO 43-2009 states that once the Closure Order is lifted, the BIR will continue to monitor tax payments through the Taxpayer Account Management Program (TAMP).

The BIR issued Revenue Memorandum Order No. 43-2009 December last year to amend pertinent provisions of RMO 3-2009 relative to taxpayers who continuously fail to comply with tax rules and regulations.

RMO 3-2009 provides guidelines for taxpayers who were subjected to administrative sanctions of suspension and temporary closure of business, as well as its lifting but soon afterwards failed to continuously comply with the essential requirements such as the issuance of receipts, filing of returns, declaration of taxable transactions, and paying the correct amount of taxes as mandated by the norms/standards of the particular industry or line of business.

RMO 43-2009 states that once the Closure Order is lifted, the BIR will continue to monitor tax payments through the Taxpayer Account Management Program (TAMP).

The TAMP is designed to enhance the taxpayer’s voluntary compliance. BIR District Offices are assigned to monitor and assist taxpayers to determine their tax compliance. With the data gathered through TAMP, benchmark for each industry and the peculiarities of each industry and taxpayer are established, which become the basis of the imposition of enforcement action.

In addition, the issuance states that if the taxpayer commits the same violations previously penalized, the BIR can initiate proceedings to impose administrative and criminal penalties, or if warranted, the filing of a case under Run After Tax Evaders (RATE) Program.