PREVIOUSLY, the signatory of an electronic certificate authorizing registration (eCAR) is either the Revenue District Officer (RDO) or the Assistant Revenue District Officer (ARDO) in cases where either one of the signatories is absent.
To expedite services for taxpayers, the BIR issued Revenue Memorandum Order No. 30-2017, which provides for an amendment relative to the persons who may sign an eCAR.
The RDO or the ARDO may still sign an eCAR if either one is absent. However, in the absence of both the RDO and the ARDO, the Chief Assessment Section is allowed to sign the eCAR on their behalf.
The order shall take effect immediately.
Source: P&A Grant Thornton
As published in SunStar Cebu dated 14 November 2017.