Disseminating Memorandum Order 25-93 Dated April 14, 1993 of the Bureau of Internal Revenue on the Computation of the 40% Share of Local Government Units in the Proceeds of Mining Taxes (Excise) Collected by the BIR Pursuant to the Local Government Code

September 20, 1993 DILG MEMORANDUM CIRCULAR NO. 121-93 TO : All Provincial Governors, City Mayors, Municipal Mayors, Regional Directors and Others Concerned SUBJECT : Disseminating Memorandum Order 25-93 Dated April 14, 1993 of the Bureau of Internal Revenue on the Computation of the 40% Share of Local Government Units in the Proceeds of Mining Taxes (Excise) Collected by the BIR Pursuant to the Local Government Code Attached Revenue Memorandum Order No. 25-93 dated April 14, 1993 of the Bureau of Internal Revenue is hereby circulated and disseminated to all concerned with specific reference to the responsibilities and guidelines for local government units provided therein as quoted hereunder. "II. POLICIES xxx xxx xxx B. The municipality/city where the mining/quarry site is located shall be responsible in informing the Revenue Accounting Division, BIR of the actual mining (excise) tax collections paid to the Bureau based on the certification secured by them from Collection Officers (CO) if paid thru the latter or from the Computer and Information System Service (CISS) if paid thru banks. C. The evidence of tax payments (see III-A-2 of this RMO) secured by the LGU on the actual mining tax (excise) collections shall be submitted to the Bureau within thirty (30) days after the close of each fiscal year. D. The LGU shall inform the BIR thru the Collection Officer/Excise Tax Area (EXTA) Revenue Officer of any taxpayer who fails to pay mining tax (excise). All Collection Officers or EXTA Revenue Officers receiving such information from LGUs shall coordinate with each other in effecting the collection of such taxes (excise). III. GUIDELINES AND PROCEDURES: A. Local Government Units (LGUs) The LGUs shall: 1. Secure from the mining companies a certification of mining tax (excise) payments indicating therein the exact location of the mining/quarry site, the kind of mineral/product, the total value, and the amount of tax paid; etc. (See attached format-Annex A). 2. Secure from the taxpayers photocopies of Revenue Official Receipts (RORs), Payment Orders (POs), Confirmation Receipts (CRs) or Authority to Accept Payment (ATAP). 3. Submit the photocopies of RORs and secure certification of tax payments from the Collection Officer where the mining taxes are paid by the mining/quarry establishments, if tax payments are made thru Collection Officers. 4. Attach the photocopies of POs/CRs/ATAPs and secure certification of tax payments from the CISS, if tax payments are made thru banks. 5. Transmit original certification/s duly certified by FOB/CISS to the Revenue Accounting Division, BIR National Office." All Regional Directors shall see to it that this Memorandum Circular shall be effectively disseminated to the LGUs concerned within their respective jurisdictions. Please be guided accordingly. RAFAEL M. ALUNAN III Secretary Department of Interior and Local Government