November 28, 2019
REVENUE MEMORANDUM ORDER NO. 057-19
| SUBJECT | : | Revocation of RMO No. 12-2015 Updated Procedures in the Implementation of the Memorandum of Agreement between the Department of Public Works and Highways (DPWH) and the Department of Finance |
| TO | : | All Regional Directors, Revenue District Officers and Others Concerned |
I. BACKGROUND
The requirement for contractors of government infrastructure projects to file BIR Form No. 0217 together with the other documentary requirements is the Bureau's standard approach meant to ensure that correct taxes are paid on their income from government transactions. This also provides a mechanism to monitor the withholding taxes paid by respective DPWH Central/Regional/District Offices on their payments to contractors that have transactions with national government.
Recently, however, concerns have been raised that there is duplication in the requirements being submitted by contractors to the BIR and the DPWH, i.e., BIR Form No. 0217 and the documentary requirements for Final Billing under Department Order No. 148 series of 2018 implementing the Document Tracking System for Civil Works (DoTS), respectively. These and other documents required under RMO No....
