1993 National Tax Campaign

February 22, 1993 REVENUE MEMORANDUM CIRCULAR NO. 14-93 SUBJECT : 1993 National Tax Campaign TO : All Revenue Directors, Revenue District Officers, Collection Agents and Others Concerned To achieve the desired awareness level for all taxpayers to file their Income Tax Returns early and pay their correct taxes the following shall be given priority consideration in the 1993 Tax Campaign to ensure the P155 Billion Collection Target: aisa dc A. Income Tax Deadlines A.1 March 15, 1993 for Government Employees A.2 April 15, 1993 for all other taxpayers B. New Tax Measures B.1 Priority Measures RA 7496 Simplified Net Income Taxation System (SNITS) for Individuals RA 7497 Final Tax on Compensation Income Below P60,000 and New Exemptions RA 7642 Increased Penalties for Tax Evasion RA 7643 Monthly VAT Payments B.2 Other Measures RA 7498 Foreign Currency Amnesty Program RA 7499 Amended Transfer Tax Law RA 7432 Senior Citizens Act C. Special Projects for 1993 C.1 "Handang Maglingkod" C.2 "Operation Suyod" C.3 Surveillance Operation C.4 BIR Invoice Raffle Promo D. Payment through Banks non-requirement of stick-on label for returns of compensation income earners and non-resident Filipinos using BIR Form 1701A and/or 1701C E. BIR Forms to be used All BIR Forms have practically been revised to reflect changes brought about by legislative amendments. The use of such new forms are hereby encouraged, more specifically: E.1 Form 1701 (Sept. 1992) E.2 Form 1701A (Sept. 1992) E.3 Form 1701C (May 1992) E.4 Form 1702 (Sept. 1991) F. 2nd Installment Returns Non-payment of 2nd installments on due date by individuals contributed to the yearly growth of delinquent accounts. Extra effort should therefore be exerted to collect such accounts through reminders and follow-ups. G. Support of Non-Governmental Organizations (NGOs) The cooperation and support of NGOs in our tax campaigns have been noteworthy. Continue such undertaking for the benefit of the taxpayers especially now that a handful of tax measures are in effect. Tax Forum and Dialogue may be effectively undertaken through this effort. H. Multi-Media Support Through the years media has always been a partner of our national tax campaign strategies. Maximize cooperation with them to attain the widest reach for all our communication requirement. cd I. Tax Campaign Funds Funds though limited have been allocated for the tax campaign. Coordinate with your Revenue Director and Chief, Fiscal Operation Branch (FOB) for details. aisa dc Strict Compliance of this Circular is hereby enjoined. (SGD.) JOSE U. ONG Commissioner of Internal Revenue