Clarifying Certain Provisions In Revenue Memorandum Circular No. 6-2002

April 9, 2002 REVENUE MEMORANDUM CIRCULAR NO. 13-02 SUBJECT : Clarifying Certain Provisions In Revenue Memorandum Circular No. 6-2002 Prescribing the Establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Divisions (LTAS) I & II, Large Taxpayers District Offices (LTDOs) Makati and Cebu to Receive "No Payment" Returns (Exempt/Breakeven/Refundable and "For Second Installment") TO : All Internal Revenue Officials and Others Concerned This circular is issued to resolve the confusion in the filing of income tax returns of employees of establishments classified as Regular Large Taxpayers, Excise Taxpayers and those under the jurisdiction of LTDO-Makati and LTDO-Cebu. Venues for filing of returns should read as follows: Filer Venue 1. Regular Large Taxpayers LTAS I Rm. 113/114, BIR, National Office Building (NOB) 2. Large Taxpayers Excise LTAS II Rm. 102, BIR NOB 3. Taxpayers under LTDO LTDO-Makati-5/F Atrium Makati Bldg., Makati Ave 4. Taxpayers under LTDO LTDO-Cebu G/F AMWSLAI Cebu Bldg., Salinas Drive, Cebu City 5. Employees of Regular and Excise Large Taxpayers a. If the employee opted - LTAS I or LTAS II having to register using his jurisdiction over the employer; or employer's office address - Revenue District Office (RDO) having jurisdiction over the employer's address; or - Tax Tulungan Centers of the RDO having physical jurisdiction over the employer's place of business. b If the employee opted -RDO having jurisdiction over his to register using his residence residence address - Tax Tulungan Centers of the RDO having jurisdiction over his residence. 6. Employees of Taxpayers under LTDO Makati and Cebu a. If the employee opted - LTDO-Makati or LTDO- to register using his Cebu having jurisdiction over the employer's office employer; or address - Revenue District Office (RDO) having jurisdiction over the employer's address; or - Tax Tulungan Centers of the RDO having physical jurisdiction over the employer's place of business. b. If the employee opted - RDO having jurisdiction to register using his over his residence residence address - Tax Tulungan Centers of the RDO having jurisdiction over his residence. 7. All other taxpayers -RDOs having jurisdiction over their place of office/residence; or - Tax Tulungan Centers of the RDO having jurisdiction over their place of office/residence. All concerned are hereby enjoined to be guided accordingly and give this circular as wide a publicity as possible. ASHICc (SGD.) REN G. BAEZ Commissioner of Internal Revenue