Revocation of Revenue Memorandum Circular No. 2-64 dated January 14, 1964

October 14, 1968 REVENUE MEMORANDUM CIRCULAR NO. 34-68 SUBJECT : Revocation of Revenue Memorandum Circular No . 2-64 dated January 14, 1964 In view of the need to set examples to other government offices that the personnel of the Bureau of Internal Revenue are not exempted from complying, with the provisions of the National Internal Revenue Code (especially the President of the Philippines has directed that all government officials shall not be paid his or her salary without ascertaining that he or she has filed an income tax return for the calendar year 1967) and to hasten the examination of the income tax returns of revenue personnel, the Commissioner of Internal Revenue shall designate revenue officials to undertake the examination of the said income tax returns. cdpr Income tax returns of revenue personnel or of spouses of revenue personnel shall be examined by the aforementioned revenue officials. All duplicates of such income tax returns now in the hands of the Personnel Audit Division or any other unit of organization in the Bureau of Internal Revenue shall be forwarded to the officials so assigned who shall have the authority to requisition such returns. To facilitate the collation of income tax returns of revenue personnel, the income tax returns beginning with the taxable year 1968 shall be numbered in the usual manner in regional offices. As soon as they be numbered the duplicates shall be forwarded by the Regional Office to the Personnel Audit Division where they will be recorded and later on transmitted to the group of internal revenue officials charged with the duty of examining income tax returns of personnel of the Bureau of Internal Revenue. In order to determine whether all returns of the personnel or their spouses, if the return was filed in the name of the spouse, have been transmitted to the Personnel Audit Division, the Data Processing Center which has a list of all employees of the Data Processing Center which has a list of all employees of the bureau together with the corresponding Taxpayer Account Number, shall determine while processing the returns whether all employees or their spouses as the case may be, have filed income tax returns. If there are any employees discovered not to have filed, such information should immediately be forwarded to the Commissioner of Internal Revenue. In order to further determine whether all the duplicates of the returns of internal revenue employees have been forwarded by the Regional Office concerned, the Data Processing Center shall furnish regional offices with a listing of the names of the internal revenue employees or their spouses, if filed in the name of the latter, showing therein the assessment number. The Regional Director upon receipt of this listing should check the records of the region to determine whether all duplicates have been forwarded to the National Office and forward those duplicates still in the region. For purposes of control, the officials assigned to investigate the income tax returns of BIR employees shall prepare a monthly report their activities for submission to the Commissioner, a copy of which must be furnished the Revenue Operations Head (Internal Audit). This order revokes Revenue Memorandum Circular No. 2-64, dated January 14, 1964 and becomes effective upon approval. aisadc (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance