The Withholding Tax Division — Its Organization and Functions

August 1, 1964 REVENUE ADMINISTRATIVE ORDER NO. 04-64 SUBJECT : The Withholding Tax Division Its Organization and Functions TO : All Internal Revenue Officers and Others Concerned Pursuant to the provisions of Republic Act No. 4164, otherwise known as the Appropriations Act for the fiscal year 1964-1965, creating the Withholding Tax Division in the Bureau of Internal Revenue, there is hereby organized the Withholding Tax Division which shall be directly under the supervision and control of the Revenue Operations Head (Assessment). prcd I. Organization : The head of the Withholding Tax Division shall be a Chief Revenue Examiner who shall be responsible for carrying out the duties and functions of the division. He shall be assisted by an Assistant Chief Revenue Examiner who shall be the second highest ranking official in the division. In the absence of the Chief Revenue Examiner, the Assistant Chief Revenue Examiner shall act for and in behalf of the former. The Withholding Tax division shall have four (4) sections under it: A. Withholding Section B. Returns Section C. Warrants Section D. General Services Section The Withholding Tax Section, currently operating under the Income Tax Division shall become the Withholding Tax Division, and for this purpose all personnel, equipments, supplies, records, documents and pending papers of the Withholding Tax Section shall be transferred to and absorbed by the new Division. II. Functions : A. Processes all withholding tax returns on wages including the processing of the withholding tax returns, income tax returns involving withholding tax on wages including the processing of refunds and/or deficiency taxes that may still be due after processing. B. Investigates withholding tax cases in Regional Offices Nos. 4, 5 and 6. C. Processes all withholding tax returns at source; and collates data therefrom to determine the income from fixed and determinable sources of all taxpayers, resident or otherwise. D Processes and collates all withholding taxes withheld by government offices from various private entities under Republic Act No. 1051. E. Maintains complete records of all withholding tax employers, enterprises and/or government agencies for the purpose of determining the income allowable to each individual taxpayer. III. Repealing Clause : All orders and circulars or provisions of orders and circulars in conflict with this Order are hereby superseded or revoked. VI. Effectivity : This Order shall take effect upon its approval. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance