Functions of the Withholding Tax Unit in the Revenue District Offices

September 30, 1987 REVENUE ADMINISTRATIVE ORDER NO. 11-87 SUBJECT : Functions of the Withholding Tax Unit in the Revenue District Offices TO : All Revenue Officials and Others Concerned To clarify the functions of the Withholding Tax Unit under RAO No. 3-87, Section III-B No. 5, is hereby amended as follows: 1. Require all withholding agents within the Revenue District of both the private and public sector to register as employers; cd i 2. Pre-audit Monthly Remittance Returns of Income Taxes Withheld (BIR Form 1743W) and prepare the corresponding assessment notices, in accordance with prescribed procedures under RMO 23-86; 3. Set-up index and maintain a masterfile of all registered withholding agents; 4. Receive and transmit the following (original and duplicate) to the Withholding Tax Division: a. Annual Withholding Tax Returns (BIR Forms W-3, 1743B and 1743D) b. Quarterly & Annual Returns of Bank (BIR Forms 1745 & 1745A) c. Monthly Returns of Government Offices (BIR Form 7.50A) d. Application for Withholding Agents ID No. (BIR Form W-5) 5. Prepare communications to taxpayer to rectify imperfect returns filed; 6. Attend to taxpayers inquiring for information regarding withholding taxes; casia 7. Prepare reports required by the Withholding Tax Division; 8. Determine potential taxpayers from information on various forms/returns received by the unit; and 9. Perform such other related functions as may be assigned. Please be guided accordingly. (SGD.) BIENVENIDO A. TAN, JR. Commissioner