Guidelines and Procedure to Streamline the Process and Issuance of Certificate of Tax Exemption (CTE) and Electronic Certificate Authorizing Registration (eCAR) for Transfers of Raw Lands to Community/Homeowners Associations for Socialized Housing Projects

To improve the level of taxpayer service especially to the underprivileged and homeless sectors of the society is one of the objectives of Revenue Memorandum Order (RMO) No. 12-2017 issued by the bureau recently entitled: "Guidelines and Procedure to Streamline the Process and Issuance of Certificate Authorizing Registration (eCAR) for Transfers of Raw Lands to Community/Homeowners Associations for Socialized Housing Projects Under Article VIII, Section 32, of Republic Act (RA) No. 7279, Otherwise Known as the "Urban Development and Housing Act of 1992"."

Processing and Issuance of the CTE:

The application for the issuance of CTE shall be filed directly with the Office of the Commissioner. No application shalI be processed unless the following documentary requirements are fully complied with by the requesting party: 

a. Original Certification signed by the President of the SHFC that the subject property qualifies and is actually a CMP Project. Such Certification shall be sufficient guarantee of the validity, authenticity and due diligence in the review of CMP Project loan application of the Homeowners Association; 

b. Certified true copy of the Deed of Sale executed by the landowner in favor of the Community/Homeowners Association; 

c. Certified true copy of the Master List of Beneficiaries; 

d. Certified true copy of the Transfer Certificate of Title /Original Certificate of Title and latest Tax Declaration of the property; and e. Extrajudicial Settlement of Estate, in case the title of the property is still in the name of a deceased landowner, and evidence of payment of appropriate taxes.

Processing and Issuance of eCAR: 

The RDO concerned shall undertake to process, approve and issue the necessary eCAR within five working (5) days from the date of submission of the CTE. The CTE shall be a sufficient basis for the Revenue District Officer concerned to issue the eCAR and no other documents shall be required from the taxpayer/landowner requesting for the eCAR. The eCAR that will be issued shall particularly state that the raw land is intended for a Community Mortgage Program pursuant to RA No. 7279, with a lien on the title of the land annotated by the Register of Deeds having jurisdiction over the properties, to the effect that the same is to be applied or is being applied to socialized housing project pursuant to RA 7279. 

Please refer: https://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202017/RMO%20No.%2012-2017.pdf of the full text of RMO No. 12-2017.

An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)

The bureau has issued Revenue Regulations (RR) No. 5-2017 recently about the Rules and Regulations Implementing Republic Act. No. 10754, entitled "An Act Expanding the Benefits and Privileges of Persons with Disability (PWD)" Relative to the Tax Privileges of Persons with Disability and Tax Incentives for Establishments Granting Sales Discount, and Prescribing the Guidelines for the Availment Thereof, Amending RR No. 1-2009.

These regulations prescribe the guidelines for the implementation of the tax privileges of persons with disability and their benefactor; and tax incentives for establishments granting twenty percent (20%) sales discount and exemption from Value-added Tax (VAT) under Sections 32 and 33 of R. A. 7277, as amended by R. A. No. 9442, otherwise known as the "Magna Carta for Persons with Disability" and R. A. No. 10754; and amend certain provisions of RR No. 1-2009.

Computation of the Discount and VAT Exemption Granted to Qualified Persons with Disability

VAT on sale of goods or services with sales discounts granted by business establishments enumerated under Section 3 hereof shall be computed in accordance with the following formula:

Amount of sale (with VAT)     P 1,120.00

Less: 12% VAT                            120.00

Total Amount                            1,000.00

Less: 20% Sales Discount            200.00

Total Amount Due                  P   800.00

The Two Hundred Pesos (P200.00) cost of the discount in the above illustration, shall be allowed as a deduction from gross income for the same taxable year that the discount is granted; Provided that, the total amount of the claimed tax deduction net of VAT; if applicable, shall be included in their gross sales receipts for tax purposes and shall be subject to proper documentation in accordance with the provisions of the Tax Code. This means that for the establishment to be allowed to claim the discount as a deduction, the amount of sales that must be reported for income tax purposes is the VAT - exclusive selling price of P1,000.00 and not the amount of sales net of the discount - P800.00

Computation of Discount on Non-VAT Taxpayer:

Sales/Receipts                                              P 1,120.00

Less: 20% Discount                                            224.00

Amt. Payable by PWD/Received by Seller          896.00

Multiply by tax rate                                       x         3%

Percentage Tax Due                                     P      26.88

Please refer https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202017/RR%20No.%205-2017/RR%20No.%205-2017.pdf of the Definition of Terms, Sales Discounts which may be Claimed by Qualified Persons with Disability (PWD) and the full text of RR No. 5-2017.

Precedure for Claiming Tax Treaty Benefits for Dividend, Interest and Royalty Income of Nonresident Income Earners

In the previous month, the bureau has issued Revenue Memorandum Order (RMO) No. 8-2017 with regards to the Procedure for Claiming Tax Treaty Benefits for Dividend, Interest and Royalty Income of Nonresident Income Earners. 

Procedure for the Availment of Tax Treaty Relief

1. Nonresidents claiming tax treaty relief shall submit a duly accomplished CORTT Form (Part I and II) or the prescribed certificate of residency with Part I (A, B and C) and II of the CORTT Form to their withholding agents/income payors before income is paid or credited. 

2. The withholding agent/income payor shall file BIR Form 1601-F and BIR Form 1604-CF and shall pay the withholding taxes due in accordance with the Tax Code and existing Revenue Issuances. 

3. The withholding agent/income payor shall submit an original of the duly accomplished CORTT (Part I and II) or the prescribed certificate of residency with Part I (A, B and C) and II of the CORTT Form to ITAD and RDO No. 39 within 30 days after payment of withholding taxes due on dividend, interest and royalty income of nonresident based on applicable tax treaty. 

4. The withholding agent shall submit an updated Part II of the CORTT Form within 30 days after payment of withholding taxes due in the following cases: 

a) If the CORTT Form filed with ITAD and RDO No. 39 is used for another dividend payment within its prescribed period of validity; and 

b) In case of staggered payment of interest and royalty income

Please refer https://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202017/RMO%20No.%208-2017.pdf of the full text of RMO No. 8-2017.

eBIRForms Package v6.3 (New Version)

The bureau has issued a new version of eBIRForms Package v6.3 to update the BIRForms Package v6.2 for taxpayers who will be filing their income tax returns and other tax declarations and returns for the Year 2016 and Year 2017. 

I have read in the Job Aid for the use of Offline eBIR Forms Package about the page setup to print the forms and the page setup to print the forms Annual Income Tax Return Forms 1700, 1701, 1702-RT, 1702-EX and 1702-MX  version 2013 ENCS. 

To download, click the following:

https://www.bir.gov.ph/images/bir_files/ebirforms/ebirforms_package_v6.3.zip

Alternative sites to obtain/download the Offline eBIRForms Package:

Websites: www.knowyourtaxes.ph; www.dof.gov.ph

Direct link: http://ftp.pregi.net/bir/ebirforms_package_v6.3.zip

SOURCE: www.bir.gov.ph

To download eBIRForms Package v6.4 (New)

https://philippinetaxtalk.blogspot.com/2018/03/ebirforms-package-v64-new.html

Guidelines in the Filing and Processing of 2016 Income Tax Returns Including Its Attachments

The bureau has issued Revenue Memorandum Circular (RMC) No. 28-2017 recently in line with the guidelines in the filing, receiving and processing of 2016 Income Tax Returns including its attachments, due on or before April 17, 2017 (since April 15, 2017 falls on a Saturday which is a holiday/non-working day) or on before the 15th day of the fourth month following the close of the taxpayer's taxable year (taxpayers covered by fiscal year).

Manner of Filing of Returns. Taxpayers who are mandated to use eBIRForms/eFPS (Annex "A") under existing issuances, and those who opted to file manually, shall file and pay with the following guidelines:

Optional Manual filing of "No Payment Returns". The following individuals may file manually "No Payment Returns" with the RDO where they are registered using officially printed forms/photocopied or electronic/computer-generated returns:

(1) Senior Citizen (SC) or Persons with Disabilities (PWDs) filing for their own return;

(2) Employees deriving purely compensation income from two or more employers, concurrently or successively at any time during the taxable year, or from a single employer, although the income of which has been correctly subjected to withholding tax, but whose spouse is not entitled to substituted filing;

(3) Employees qualified for substituted filing under RR 2-98 Sec. 2.83.4, as amended, but opted to file for an ITR and are filing for purpose of promotion, loans, scholarship, foreign travel requirements, etc.

Printed Copy of e-Filed Tax Returns. Electronically filed and/or paid ITRs using eBIRForms or eFPS without any attachments required, need not to submit printed copy of e-Filed tax returns to the LTD/RDO.

Required Attachments. The required attachments (Annexes "B1 to B5") and accompanying schedules shall be submitted to the LTD/RDO or AABs located within the territorial jurisdiction of the LTD/RDO where the taxpayer is registered.

Taxpayers who are electronically filed shall also submit a signed copy of electronically filed ITR with Filing Reference Number (FRN) thru eFPS facility or an email Tax Return Receipt Confirmation and a signed copy of electronically filed ITR thru eBIRForms facility, together with the required attachments within fifteen (15) days after the electronic filing of the return.

The Summary Alphalist of Withholding Tax (SAWT) using the Data Entry Module of the BIR shall be emailed to esubmission@bir.gov.ph, if applicable.

Receiving and Stamping. RDOs, LTDs and all AABs shall receive the income tax returns by stamping the official receiving seal on the space provided for in the three (3) copies of the returns, whether or not the taxpayer is under the jurisdiction of a regional office with Document Processing Division (DPD). Any copies of the return in excess of 3 copies shall not be stamped "RECEIVED" by the RDO, LTD and AAB. However, in the case of corporations and other juridical persons, there shall be stamped "RECEIVED" in at least two (2) extra copies of the Audited Financial Statements (AFS) for filing with the Securities and Exchange Commission (SEC).

The attached AFS to the ITR shall be stamped received only on the page of the Audit Certificate, the Statement of Financial Position, the Statement of Comprehensive Income and/or its equivalent and Statement of Management's Responsibility. The other pages of the financial statements and its attachments need not anymore be stamped received.

Supplemental Information. the disclosure of Supplemental Information under BIR Form Nos. 1700 and 1701 is OPTIONAL on the part of the individual taxpayer filing ITR covering and starting with calendar year 2016 due for filing on or before April 17, 2017.

SOURCE: https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2017/RMC%20No%2028-2017.pdf of the full text of RMC No. 28-2017.

Who Are Not Required and Exempt To File An Income Tax Return?

Did you know that there are individuals who are not required and exempt to file an Income Tax Return? 

You may consider the standard that you are not required to file an income tax return as follows: 

1. Compensations income of Minimum Wage Earners (MWEs) who work in the private sector and being paid the Statutory Minimum Wage (SMW), as fixed by Regional Tripartite Wage and Productivity Board (RTWPB)/National Wages and Productivity Commission (NWPC), applicable to the place where he/she is assigned. (Revenue Regulations (RR) No. 10-2008 (B) (13) / Revenue Memorandum Circular (RMC) No. 91-2010)

2. Your gross income (total earned for the past year) does not exceed your total personal and additional exemptions. (In General)

3. Your income derived from a single employer does not exceed P60,000 and the income tax on which has been correctly withheld.

4. Your income has been subjected to final withholding tax. Final Withholding Tax is a kind of withholding tax which is prescribed on certain income payments and is not creditable against the income tax due of the payee on other income subject to regular rates of tax for the taxable year. Income Tax withheld constitutes the full and final payment of the Income Tax due from the payee on the particular income subjected to final withholding tax.

5. You are qualified for substituted filing. 

Requirements:

5.1 You are employed by a single employer during the taxable year.

5.2 You earn purely compensation income from that single employer.

5.3 Your tax due at the year’s end equals the tax withheld by the employer.

5.4 If you are married, your spouse also complies with the above conditions.

5.5 Your employer files the annual information return (BIR Form No.1604-CF).

5.6 Your employer issues BIR Form No.2316 to every employee.

You are exempt from filing income tax returns if:

You are a non-resident citizen who is:

1. A Filipino citizen not residing in the Philippines, but who has established with the BIR that you wish to remain living outside the country.

2. A Filipino citizen who leaves the Philippines during the taxable year to reside abroad, either as an immigrant of for permanent employment.

3. A Filipino citizen who works and earns income abroad.

4. A Filipino citizen previously considered a non-resident citizen.

5. You are an overseas Filipino worker whose income is derived solely from sources outside the Philippines.

6. If you are Filipino citizen working as an overseas seaman, your vessel must be engaged exclusively in international trade.

SOURCE: http://www.gov.ph/2014/04/01/who-are-required-to-file-income-tax-returns/; http://www.bir.gov.ph/images/bir_files/old_files/pdf/42126rr%20no.%2010-2008.pdf; http://www.bir.gov.ph/index.php/tax-information/withholding-tax.html

Basis for the Imposition of Tax on the Sale, Exchange or Other Disposition of Real Property

Recently, the bureau has issued Revenue Memorandum Circular (RMC) No. 27-2017 to clarify the basis for the imposition of tax on the sale, exchange or other disposition of real property whether classified as capital asset or ordinary asset.

It is stated in Section 6(E) of Republic Act (RA) 8424, Tax Reform Act of 1997, also known as the National Internal Revenue Code of 1997, has provided the following:

"SEC. 6. Power of the Commissioner to Make Assessment and Prescribe Additional Requirements for Tax Administration and Enforcement. - 

XXX         XXX         XXX

(E) Authority of the Commissioner to Prescribe Real Property Values. - The Commissioner is hereby authorized to divide the Philippines into different zones or areas and shall, upon consultation with competent appraisers both from the private and public sectors, determine the fair market value of real properties located in each zone area. For purposes of computing any internal revenue tax, the value of the property shall be, whichever is the higher of:

(1) The fair market value as determined by the Commissioner; or

(2) The fair market value as shown in the schedule of values of the Provincial and City Assessors."

For purposes of imposing the tax Sec. 24(D)(1) and 27(D)(5) of the same Act, as implemented by Revenue Regulations Nos. 2-98 and 7-2003, provide that it shall be based on the gross selling price or current fair market value as determined in accordance with Sec. 6(E) of the Code, whichever is higher.

Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2027-2017.pdf of the full text of RMC No. 27-2017.

Income Payments Exempt From Withholding Tax But Subject To Income Tax

Have you explored the Alphalist Data Entry and Validation Module Version 5.1 (New) with regards to the Income Payments Exempt From Withholding Tax But Subject To Income Tax Reported Under BIR Form No. 2304 - Certificate of Income Payment Not Subject to Withholding Tax (Excluding Compensation Income)? 

BIR Form No. 2304 is a Certificate to be accomplished and issued by a Payor to recipients of income not subject to withholding tax. This Certificate should be attached to the Annual Income Tax Return - BIR Form 1701 for individuals, or BIR Form 1702 for non-individuals.

Filing Date

Payor must furnish the payee on or before January 31 of the year following the year in which the income payment was made.

Below is the list of Income Payments Exempt From Withholding Tax But Not Subject To Income Tax Reported Under BIR Form No. 2304: 

Alphanumeric Tax Code (ATC) / Income Payment

1. DI900 - DEFAULT INCOME

2. EI900 - EXCESS INCOME TAX

3. FP010 - FINES & PENALTIES - ON TAX ON INCOME

4. IC010 - INCOME TAX - ORDINARY DOMESTIC CORP.

5. IC011 - NON-STOCK NON-PROFIT ORGANIZATION

6. IC020 - PARTNERSHIP IN TRADE INCOME TAX

7. IC021 - PROFESSIONAL FEES PAID TO GENERAL PROFESSIONAL PARTNERSHIPS (EXCEPT TO PARTNERSHIP OF MEDICINE)

8. IC030 - PRIVATE EDUCATIONAL INSTITUTION, STOCK OR NONSTOCK

9. IC031 - NON STOCK, NON PROFIT HOSPITALS

10. IC040 - GOVERNMENT OWNED OR CONTROLLED CORPORATION

11. IC041 - NATIONAL & LOCAL GOVERNMENT UNIT (FOR PROPRIETARY ACTIVITIES) EXCEPT PUBS

12. IC050 - INCOME TAX - MUTUAL LIFE INSURANCE COMPANIES

13. IC055 - MINIMUM CORPORATE INCOME TAX

14. IC060 - INCOME TAX - FCDU

15. IC070 - ORDINARY RESIDENT FOREIGN CORP

16. IC080 - RFC - INTERNATIONAL CARRIERS

17. IC090 - FOREIGN MUTUAL LIFE INSURANCE CO.

18. IC100 - FOREIGN OBU/FCDU

19. IC101 - REGIONAL OPERATING HEADQUARTERS OF MULTINATIONALCOMP

20. IC120 - PRIZES REGARDLESS OF AMOUNT

21. IC130 - RENT - PERSONAL PROPERTY REGARDLESS OF AMOUNT (CORPORATE)

22. IC140 - PREMIUM AND ANNUITY - (CORPORATE PAYEES)

23. IC150 - OTHES (SPECIFY) - (CORPORATE PAYEES)

24. IC160 - TRANSPO CONTR (CORPORATE) CARRIAGE OF GOODS AND MECHANDISE BELOW P2000

25. IC170 - INTEREST - (CORPORATE PAYEES)

26. IC190 - OFFSHORE BANKING UNITS (OBUS)

27. IC191 - FOREIGN CURRENCY DEPOSIT UNITS (FCDUS)

28. IC370 - ON IMPROPERLY ACCUMULATED EARNINGS TAX

29. II010 - INCOME FROM COMP. ANDBUS/PROF.

30. II011 - PURE COMPENSATION INCOME - CITIZENS

31. II012 - RESIDENT ALIEN - PURE BUSINESS

32. II013 - ESTATES AND TRUST-MIXED INCOME

33. II020 - NRC INCOME

34. II050 - RENT FOR REAL PROPERTY BELOW P500 MONTH (USED IN BUSINESS)

35. II051 - RENT - PERSONAL PROPERTY REGARDLESS OF AMOUNT (INDIVIDUAL)

36. II060 - PREMIUM AND ANNUITY - (INDIVIDUAL PAYEES)

37. II070 - PENSIONS

38. II080 - OTHERS (SPECIFY) - (INDIVIDUAL PAYEES)

39. II090 - TRANSPO CONTR (INDIVIDUAL) CARRIAGE OF GOODS AND MERCHANDISE BELOW 2,000

40. II110 - INEREST - (INDIVIDUAL PAYEES)

41. II120 - PRIZES AMOUNTING TO: 10,000 OR LESS

42. II130 - PARTNERS DISTRIBUTION SHARE OF NET INCOME OF GENERAL PARTNERSHIP

43. II420 - CGT ON SALE OF REAL PROPERTY (CAPITAL ASSETS) FOR INDIVIDUAL

44. MC010 - TAX AMNESTY ON INCOME (INDIVIDUAL)

45. MC011 - INDIVIDUAL TAXPAYERS

46. MC020 - TAX AMNESTY ON INCOME (CORPORATE)

47. MC021 - CORPORATE TAXPAYERS

48. MC030 - COMPENSATION PAYMENTS ON DELINQUENT ACCOUNTS & DISP. ASSESSMENTS

49. MC040 INCOME FROM FORFEITED PROPERTIES

SOURCE: BIR ALPHALIST 5.1  and http://www.bir.gov.ph/index.php/bir-forms/certificates.html#c2304 

Addition to RMC 14-2017 on the Temporary Suspension of Enrollment to Electronic Filing and Payment System (eFPS)

Revenue Memorandum Circular (RMC) No. 24-2017 has issued by the bureau recently with regards to the addendum to RMC 14-2017 on the Temporary Suspension of Enrollment to Electronic Filing and Payment System (eFPS).

The Circular supplements RMC No. 14-2017, as follows:

1. Taxpayers required to secure the BIR Importer's Clearance Certificate (ICC) and Broker's Clearance Certificate (BCC) and Government Bidder's Tax Clearance are exempted from the provisions of Revenue Memorandum Circular No. 14-2017 suspending eFPS enrollment during the period of March 1 to April 30 of every year.

2. The Revenue District Office (RDO) concerned shall continue to process eFPS application/s of the aforementioned taxpayer/s and shall activate their eFPS account/s immediately, upon verification of the completeness of documents submitted. Thereafter, taxpayer/s shall receive an auto-email notification/confirmation of successful eFPS enrollment.

3. Aforementioned taxpayer/s successfully enrolled/activated to eFPS shall file their returns through te eFPS facility. If said taxpayers do not receive an auto-email notification/confirmation of successful eFPS enrollment/activation within twenty-four (24) hours upon enrollment, they shall their tax return/s thru the eBIRForms facility, until such time that the aforesaid auto-email notification/confirmation is received from BIR.

These conditions shall apply only for the duration of the suspension of eFPS enrollment from March 1 to April 30 of every year.

SOURCE: http://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/RMC%20No%2024-2017.pdf

Objectives for the Implementation of Taxpayer Registration System (TRS) Under the Electronic Tax Information Systems-1 (eTIS-1)

In the past few days, the bureau has issued Revenue Memorandum Order (RMO) No. 5-2017 about the Functional Guidelines Relative to the Implementation of the Taxpayer Registration System (TRS) Under the Electronic Tax Information Systems-1 (eTIS-1). The eTIS-1 is a web-based application which shall consist of eight (8) modules, namely: Taxpayer Registration System (TRS), Returns Filing and Processing (RFP), Collection, Remittance and Reconciliation (CRR), Audit, Case Management System (CMS), Taxpayer Accounting System (TAS), Batch Architecture Module (BAM) and System Administration Management (SAM).

The Objectives of the Implementation of TRS in eTIS-1 is as follows:

Section 2. OBJECTIVES. The implementation of TRS in eTIS-1 is aimed to increase the Bureau’s efficiency in terms of capturing and monitoring taxpayer’s registration information, as well as the Bureau's reporting requirements in order to support the core functions of collecting revenues. Thus, this Order is issued for TRS under eTIS-1 to: 

1. Prescribe the functional guidelines and procedures in its implementation; 

2. Redefine procedures in the Registration Processes to harmonize with subject functionality; 

3. Adapt the following enhancements on the Registration System: 

a. Five (5) digit Philippine Standard Industrial Classification (PSIC) / Philippine Standard Occupational Classification (PSOC) Codes, upon update of the list of Alphanumeric Tax Code (ATC); 

b. Five (5) digit branch code and facility code;  

c. Tagging and un-tagging of Inactive/Black-listed taxpayers; 

d. Tagging of taxpayers under the Taxpayer Account Management Program (TAMP) and Very Important Person (VIP), whether natural or juridical person; 

e. Uploading of required attachments; 

f. Generation of reports and correspondences such as but not limited to direct printing of TIN Cards; 

g. Prescribe the revised system-generated Authority to Print (Annex A), Certificate of Registration (BIR Form No. 2303, Revised November 2014) (Annex B) and use of Certificate of Registration for Facility (BIR Form No. 2303-F) (Annex C) for registered facility types in eTIS-1 pilot sites; 

h. Capture additional registration information such as incentives type, list of stockholders/members/partners, contact details, relationships (i.e. agent or authorized representative, employer, subsidiary companies), and exemptions details; and 

4. Adopt and implement the enhanced version of the following application for registration forms pursuant to Revenue Memorandum Circular (RMC) No. 09-2015: 

BIR Form No. 1901 - Application for Registration for Self-Employed (Single Proprietor/ Professional/Mixed Income Earner) Marginal Income Earner, Nonresident Alien Engaged in Trade / Business, Estate and Trust 

BIR Form No. 1902 - Application for Registration for Individuals Earning Purely Compensation Income and Resident Alien Employee 

BIR Form No. 1903 - Application for Registration for Corporations/Partnerships (Taxable/Non- Taxable) including Government Agencies and Instrumentalities (GAIs), Local Government Units (LGUs), Cooperatives and Associations 

BIR Form No. 1904 - Application for Taxpayer Identification Number (TIN) under Executive Order (E.O.) 98 

BIR Form No. 1905 - Application for Registration Information Update/Correction/ Cancellation 

BIR Form No. 2305 - Certificate of Update of Exemption of Employer’s and Employee’s Information

Please refer: http://www.bir.gov.ph/images/bir_files/internal_communications_3/Full%20Text%20of%20RMO%202017/RMO%20No.%205-2017.pdf of the full text of RMO No. 5-2017.