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Addendum to Revenue Memorandum Circular No. 13-2001

Revenue Memorandum Circular No. 15-01 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Circulars • Mar 22, 2001

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March 22, 2001 REVENUE MEMORANDUM CIRCULAR NO. 15-01 SUBJECT : Addendum to Revenue Memorandum Circular No. 13-2001 Prescribing the Establishment of Tax Filing Centers at the Revenue District Offices, Large Taxpayers Assistance Divisions (LTAS) I & II, Large Taxpayers District Office (LTDO) Makati and Taxpayers Information and Education Division (TIED) to Receive "No Payment" Returns (Exempt/Break-even/Refundable and "For Second Installment") TO : All Internal Revenue Officials and Others Concerned In addition to the guidelines and procedures prescribed under Revenue Memorandum Circular 13-2001, the following shall be observed: 1. Out-of-District BIR Form No. 1700 (Annual Income Tax Returns for Individual Earning Purely Compensation Income-Including Non-Business/Non-Profession Income) may be filed at any Filing Centers, including the Tax Tulungan Centers. 2. Returns without Tax Identification Numbers (TIN) may be accepted. All concerned are hereby enjoined to be guided accordingly and give this circular as wide a publicity as possible. (SGD.) RENE G. BAEZ Commissioner of Internal Revenue

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