Information Campaign on the Implementation of the Provisions of Presidential Decree Nos. 1254 and 1255

August 15, 1978 REVENUE MEMORANDUM CIRCULAR NO. 064-78 SUBJECT : Information Campaign on the Implementation of the Provisions of Presidential Decree Nos. 1 254 and 1 255 TO : All Regional Directors, Revenue District Officers, and Others Concerned In order to further acquaint the taxpaying public of the provisions of Presidential Decree Nos. 1254 and 1255 and Section 216 of the Tax Code (as revised by P.D. 1457) so that when the Bureau commences to strictly implement them, the public will be thoroughly aware of their obligations and to acquaint them with the details of how to proceed with the printing, issuance, and registration of invoices and other requirements, you are hereby instructed to intensify the tax information campaign you are presently conducting in your respective jurisdictions along the procedures detailed hereunder. Guidelines on the procedures to be followed in the implementation of the provisions of the said decrees will be issued later as it is still in the process of preparation, which will also be disseminated to the public as part of the information campaign. Pending the release of the guidelines, the tax information campaign you are presently conducting should be concentrated on informing the public of the provisions of the above-mentioned decrees and the corresponding circulars and regulations issued to implement said decrees. (Copies are enclosed.) aisa dc The following should be followed in conducting the information campaign on the two decrees: I. Objectives . A. To get the optimum awareness and knowledge of the above decrees and the implementing circulars and regulations II. Target Audience . A. Business organizations; B. Civic and professional organizations; C. Government sector; D. Educational groups; E. Barangays; and F. General taxpaying public. III. Media Available . A. Print media; B. Broadcast media; C. Interpersonal media; D. Movie houses; and E. Direct mail. IV. Materials needed . A. PD 1254 Further amending the National Internal Revenue Code by adding Section 220-A providing specific penalties for failure or refusal to issue receipts or sales or commercial invoices, for violations related to the printing of such receipts or invoices and for other violations in connection therewith. B. PD 1255 Further amending the National Internal Revenue Code by adding Section 216-A to regulate the printing of receipts or sales or commercial invoices. C. Revenue Regulations No. 2-78 Printing of Receipts or Sales or Commercial Invoices. D. Revenue Regulations No. 12-78 Implementing Regulations to Section 216 of the National Internal Revenue Code of 1977, as amended, by Presidential Decree No. 1457; and further amending the pertinent provisions of Revenue Regulations V-1, otherwise known as the Bookkeeping Regulations. E. Revenue Memorandum Circular No. 49-77 Presidential Decree No. 1255 dated November 28, 1977 amending the National Internal Revenue Code by adding Section 216-A to regulate the printing of receipts or sales or commercial invoices. F. Revenue Memorandum Circular No. 50-77 Publishing Presidential Decree No. 1254 dated November 28, 1977, amending the National Internal Revenue Code by adding Section 220-A providing special penalties for failure or refusal to issue receipts or sales or commercial invoices, for violations related to the printing of such receipts or invoices and for other violations in connection therewith. G. Revenue Memorandum Circular No. 1-78 Coordination between the Bureau of Internal Revenue and the various city and municipal governments to foster adequate implementation of Presidential Decree Nos. 1254 and 1255 on the printing and issuance of receipts and commercial invoices. H. Revenue Memorandum Circular No. 8-78 Publishing Memorandum Circular No. 2 dated December 2, 1977 of the Commissioner, Professional Regulation Commission. I. Revenue Memorandum Circular No. 48-78 Publishing Section 28 of Presidential Decree No. 1457 which amends Section 216 of the National Internal Revenue Code, as amended. V. Procedure . A. Regional Directors shall contact all heads of government agencies in the region to orient them on the provisions of the three Presidential Decrees for dissemination to their personnel. B. They shall coordinate with the Ministry of Public Information, Ministry of Education and Culture, and Ministry of Local Government and Community Development where the BIR has a memorandum of agreement on cooperation in the tax information campaign, for possible assistance. C. Instruct all Revenue District Officers in the region to utilize all media within the district for the information campaign. D. Request all heads of educational institutions to assign students taking YCAP to assist in the dissemination of information materials. E. Require all Revenue District Officers to organize several campaign teams to conduct simultaneous campaigns within the district to have a stimulating effect. F. The Regional Director, assisted by his staff, shall act as coordinator for the tax information campaign in the region and should give assistance to the campaign as needed by the Revenue District Officers as well as the government and private sectors assisting in the campaign. G. Under separate cover, posters quoting the provisions of Presidential Decree No. 1254 have been forwarded to you for posting in conspicuous places such as public buildings, stores, and the offices of those subject to the issuance of invoices such as the offices of professionals and business establishments. The Regional Director is hereby directed to check on the posting of the posters. H. As soon as the printing of the posters quoting the provision of Section 216 of the National Internal Revenue Code as amended by P.D. 1457 is finished, copies thereof will be forwarded to the Regional Directors for distribution to the Revenue District Officers and Collection Agents. The latter shall see to it that they are posted in the place of business of the taxpayers required to issue invoices such as stores, offices of professionals, business houses, supermarkets, etc. I. In the campaign to be conducted questions will arise in which no definite answers have as yet been formulated by the office. Such questions should be relayed to the National Office for the answer. J. If there is already a campaign in the region on the non-issuance of invoices, all apprehensions shall be reported and complete records of the apprehensions must be kept. The records to be maintained and other evidences to be gathered shall be those that may be necessary for possible prosecution. K. Pending the issuance of guidelines but where it is believed that the apprehensions made for violation of the provisions of the decree is fraudulent and grave to warrant prosecution, the particular case should be immediately reported to this office. The reports should contain the information necessary for evaluation whether the recommended prosecution should be approved. VI. Appraisal and Report . To enable this Office to monitor the campaign and determine the areas where the National Office can be of assistance, a weekly progress report of the campaign should be submitted to this Office. All those concerned are enjoined to follow strictly the provisions of this Revenue Memorandum Circular. aisa dc EFREN I. PLANA Acting Commissioner