Coordination Between the BIR and the City and Municipal Governments for the Implementation of P.D.Nos. 1254 and 1255

January 5, 1978 REVENUE MEMORANDUM CIRCULAR NO. 001-78 SUBJECT : Coordination Between the Bureau of Internal Revenue and the Various City and Municipal Governments to Foster Adequate Implementation of Presidential Decrees Nos. 12 54 and 12 55 on the Printing and Issuance of Receipts and Commercial Invoices TO : All Revenue Regional Directors, Revenue District Officers and Others Concerned In order to insure the success of our present campaign on the full implementation of Presidential Decrees Nos. 1254 and 1255 concerning the printing and issuance of receipts and sales or commercial invoices, you are instructed to coordinate immediately with the various City and Municipal authorities within your respective regions or districts so that the latter could effectively lend their assistance and support for the proper enforcement of the aforementioned Decrees. To give impetus to the participation of the local governments in this important activity and thus enhance the level of tax compliance, it is further directed that the local authorities concerned, especially the municipal and city mayors and treasurers, be apprised of the advantages that can be gained thereby if the new Decrees are successfully implemented in the matter of increased collection of revenues especially local business taxes which are practically of the same kind and nature as the national internal revenue business taxes. aisa dc EFREN I. PLANA Acting Commissioner