Issuance of Residence Certificates beginning with the year 1973

December 7, 1972 REVENUE MEMORANDUM CIRCULAR NO. 64-72 SUBJECT : Issuance of Residence Certificates beginning with the year 1973 TO : All Internal Revenue Officers and Others Concerned In connection with the issuance of residence certificates beginning January 1, 1973, there is quoted hereunder for your information and guidance the provisions of Department Memorandum Circular No. 35-72, dated November 28, 1972: "DEPARTMENT MEMORANDUM CIRCULAR No. 35-72 November 28, 1972 TO : "ALL PROVINCIAL AND CITY TREASURERS SUBJECT : "ISSUANCE OF RESIDENCE CERTIFICATES "For your information and compliance, the provisions of Art. VI of the Integrated Reorganization Plan adopted under Presidential Decree No. 1 dated September 24, 1972, are quoted hereunder: 'Paragraph 17. The responsibility for the issuance of residence certificates is transferred to local governments. However, the responsibility of printing, distribution and the overall accounting is retained in the Bureau of Internal Revenue.' "The Bureau of Internal Revenue is presently in the process of distributing the official forms among the different provinces and cities. You are, therefore, instructed to observe the regulations governing the same and to require the submission to the Commissioner of Internal Revenue within five (5) days after the end of every month for accounting purposes, a listing of the residence certificates issued by every issuing office showing the columnar form the date of issuance, the residence certificate number (which should be listed in numerical sequence), and the corresponding amount collected. The list or report of residence certificates issued shall be totalled and prepared in three (3) copies and distributed as follows: "Original To the Provincial or City Auditor together with the duplicate copies of the residence certificates (for Class B and C-1 certificates) "Duplicate To the Chief Accountant of the Bureau of Internal Revenue together with the triplicate copies of the residence certificates (for Class B and C-1 certificates) "Triplicate To be retained for the files of the issuing office. "The remittance of the collections from the issuance of residence certificates shall be in accordance with Treasury General Circular No. 3-65 dated February 4, 1965, as amended. The Remittance Advices shall be made to the credit of the Bureau of Internal Revenue and validated copy or copies thereof shall be submitted to the Chief Accountant of the Bureau of Internal Revenue together with the list or report of residence certificates issued. The remitting officer shall see to it that the total collections for the month per list is remitted in full to close his account. The total of the Remittance Advice(s) for any month should therefore tally with the list or report of residence certificates issued for the month. "Provincial Treasurers are hereby instructed to transmit the contents of this circular to all Municipal Treasurers under their respective jurisdictions." "(Sgd.) CESAR VIRATA Secretary" In accordance with the abovecited circular, issuance of residence certificates has now been transferred from the Bureau of Internal Revenue to local governments although the responsibility for the printing, distribution and overall accounting remains with the Bureau of Internal Revenue. Beginning January 1, 1973, all those charged with the issuance of residence certificates in the Bureau are hereby enjoined not to issue any more and that the public should be informed about the provisions of the decree on Reorganization and that they should now procure or secure their residence certificates from the municipal or city treasurers where they are residing. If there are still unused residence certificates for the year 1972 and previous years, in the hands of Collection Agents, Cash Clerks or other officials and employees authorized to issue residence certificates as of January 1, 1973, the unused certificates should be condemned in accordance with the procedures prescribed by the General Auditing Office. All those concerned are hereby enjoined to comply with the provisions of this circular. aisa dc MISAEL P. VERA Commissioner of Internal Revenue