Publishing the full text of the Memorandum Agreement between Non-Government Organizations (NGOs) and the Bureau of Internal Revenue to ensure their support and assistance in the taxpayer service and information activities of BIR

February 17, 1995 REVENUE MEMORANDUM CIRCULAR NO. 10-95 SUBJECT : Publishing the full text of the Memorandum Agreement between Non-Government Organizations (NGOs) and the Bureau of Internal Revenue to ensure their support and assistance in the taxpayer service and information activities of BIR TO : All Internal Revenue Officials and Employees and Others Concerned For the information of all internal revenue officials and employees and others concerned, quoted hereunder is the Memorandum of Agreement by and between the Non-Government Organizations (NGOs) and Bureau of Internal Revenue (BIR), dated February 17, 1995: "MEMORANDUM AGREEMENT KNOW ALL MEN BY THESE PRESENTS: This AGREEMENT, made and entered by and between: The Bureau of Internal Revenue, with principal office at BIR Bldg., BIR Road, Diliman, Quezon City, represented herein by its Commissioner, LIWAYWAY VINZONS-CHATO, hereinafter referred to as the BIR, The Integrated Bar of the Philippines, with principal office at IBP National Headquarters, Doa Julia Vargas Avenue, Pasig, Metro Manila, represented herein by its National Executive Director, JOSE AGUILA GRAPILON, hereinafter referred to as the IBP; The Philippine Chamber of Commerce and Industry, with principal office at East Wing, Secretariat Bldg., PICC CCP Complex, Roxas Blvd., Pasay City, represented herein by its President, JOSE LUIS U. YULO, JR., hereinafter referred to as TMAP; The Philippine Institute of Certified Public Accountants, with principal office at 700 Shaw Blvd., Mandaluyong, Metro Manila, represented herein by its President, VOLTAIRE P. ARZADON, hereinafter referred to as PICPA; The Federation of Filipino Chinese-Chamber of Commerce and Industry, Inc. with principal office at 6th Flr., Federation Center Bldg., Muelle de Binondo St., Binondo, Manila, represented herein by its President, JIMMY TANG, hereinafter referred to as FFCCCII; The Bankers Association of the Philippines, with principal office at 11th Flr., Sagittarius Bldg., De La Costa St., Salcedo Village, Makati, Metro Manila, represented herein by its President, RAFAEL B. BUENAVENTURA, herein after referred to as BAP; The Philippine Retailers Association, with principal office at the 2nd Floor. Collins Bldg., 167 EDSA Mandaluyong City, represented herein by its President, MANUEL M. SIGGAOAT, hereinafter referred to as PRA; The Makati Business Club, with principal office at 2nd Flr., Princess Bldg., Esteban St., Legaspi Village, Makati, Metro Manila, represented herein by its Executive Director, GUILLERMO M. LUZ, hereinafter referred to as MBC; The Kapisanan ng mga Broadcasters sa Pilipinas, with principal office at 6th Flr. LTA Bldg., 118 Peria St., Legaspi Village, Makati, Metro Manila, represented hereinafter by its President, MALOLI ESPINOSA MANALASTAS, hereinafter referred to as the KBP; The Metro Manila theater Association, with principal office at Pasong Tamo St., Makati, represented herein by ANTONIO L. CABANGON CHUA, hereinafter referred to as the MMTA; The Advertising Foundation, with principal office at Assumption College, Makati, Metro Manila represented herein by its Chairman, ANTONIO SAMSON, hereinafter referred to as the AD Foundation. WITNESSETH, that: WHEREAS, all the parties enumerated above support Memorandum Circular No. 111 issued by Malacaang invigorating the Bureaucracy by enhancing public service in all government agencies; WHEREAS, to implement Memorandum Circular No. 111, the BIR is launching its 1995 Tax Campaign Program with the objective of delivering fast, efficient and courteous service and enhancing the dissemination of information to the taxpaying public; WHEREAS, the BIR recognizes the importance of the assistance of the associations enumerated above in the implementation of this program; WHEREAS, all the associations enumerated above support this objective of the BIR of enhancing service and information dissemination to taxpayers; WHEREAS, all these parties have a nation-wide membership and/or office network that can effectively coordinate and assist in the activities of the BIR throughout the Philippines; NOW, THEREFORE, for and in consideration of the above premises, all the associations enumerated above hereby commit to: 1. utilize available resources necessary in the pursuit of the objectives of the campaign; 2. help the BIR in the implementation of strategies for the tax campaign activities; 3. sponsor the procurement of tax information materials, placement of radio, television and newspaper tax advertisements; 4. assist in the dissemination of tax reminders through the insertion of messages in the statements of accounts, communication documents, packaging materials and a office premises; and 5. continuously remind members about the need for honest and prompt tax compliance. IN WITNESS WHEREOF , the parties have hereunto affixed their signature this 17th day of February 1995, at Quezon City. BUREAU OF INTERNAL INTEGRATED BAR OF THE REVENUE PHILIPPINES By: By: (SGD.) LIWAYWAY VINZONS CHATO (SGD.) JOSE AGUILA GRAPILON Commissioner National Executive Director PHILIPPINE CHAMBER OF TAX MANAGEMENT ASSOCIATION COMMERCE AND INDUSTRY OF THE PHILIPPINES By: By: (SGD.) JOSE LUIS U. YULO JR. (SGD.) FRANCISCO DE GUZMAN President President PHIL. INSTITUTE OF FEDERATION OF FILIPINO-CHINESE CERTIFIED PUBLIC CHAMBER OF COMMERCE & ACCOUNTANT INDUSTRY INC. By: By: (SGD.) VOLTAIRE P. ARZADON (SGD.) JIMMY TANG President President BANKERS ASSOCIATION OF PHILIPPINE RETAILERS THE PHILIPPINES ASSOCIATION By: By: (SGD.) RAFAEL B. BUENAVENTURA (SGD.) MANUEL M. SIGGAOAT President President MAKATI BUSINESS CLUB KAPISANAN NG MGA BROADCASTER SA PILIPINAS By: By: (SGD.) GUILLERMO M. LUZ (SGD.) MALOLI ESPINOSA Executive Director MANALASTAS President METRO MANILA THEATER ADVERTISING FOUNDATION ASSOCIATION By: By: (SGD) ANTONIO CABANGON CHUA (SGD) ANTONIO SAMSON Representative President All concerned are hereby enjoined to give this circular as wide a publicity as possible. LIWAYWAY VINZONS CHATO Commissioner of Internal Revenue