Procedure in the Processing of Reports of Investigation on Payments of Residence Taxes

January 4, 1980 REVENUE MEMORANDUM ORDER NO. 01-80 SUBJECT : Procedure in the Processing of Reports of Investigation on Payments of Residence Taxes TO : The Revenue Service Chief (Assessment), the Chiefs of the Investigating Divisions in the National Office, the Chiefs of Assessment Branches, the Revenue District Officers in Revenue Regions No. 3B, 4A and 4B As part of the continuing effort of the government to raise revenues by collecting all taxes due from every taxpayer and in order to help local governments particularly the cities and municipalities under the Metro Manila Commission, in the verification of collections from residence taxes, this order is hereby promulgated for compliance by all concerned. A. SCOPE: The procedure prescribed hereunder shall be applicable to the investigation of the income tax liabilities of taxpayers whose legal residence and/or principal place of business is located in the cities and municipalities of Metro Manila, comprising the following: casia Municipalities Revenue District Revenue Office Region No. Valenzuela 21 3B Tondo, San Nicolas, Manila 22 4A Binondo, Sta. Cruz, Manila 23 4A Quiapo, Sta. Mesa, Manila 24 4A South Manila 25 4A Navotas and Malabon 28 4B Caloocan City 29 4B Mandaluyong, San Juan 31 4B Makati, Taguig & Pateros 32 4B Pasay City 33 4B Paraaque, Las Pias & Muntinlupa 34 4B Pasig and Marikina 35 4B B. PROCEDURE: In the course of the investigation of income tax returns of individual and corporate taxpayers whose addresses are located in the cities and municipalities of Metro Manila, by the examiners of the various investigating divisions in the National Office and the Revenue District Offices and the Office Audit Sections in Revenue Regions No. 3B, 4A and 4B, verification shall also be made of their residence tax liabilities. A report on the results of such verification shall be submitted on BIR Form No. 1717-C (attached as Annex A), whether or not any deficiency residence tax was found due. The report shall be submitted with all the other required reports in accordance with existing standard operating procedures. The chief of the investigating divisions in the national office, the revenue district officers and the chiefs of the office audit sections in the revenue regions shall cause the segregation of BIR Form 1717G from the tax docket and the immediate transmittal of the same to the revenue service chief, assessment, and the chief, assessment branch as the case may be. These officials shall then transmit the reports to the Metro Manila Commission, Attention: Director of Finance, within five (5) days after the end of each month. aisa dc C. EFFECTIVITY: These procedures shall apply to all cases still in the possession of fieldmen as of January 4, 1980. (SGD.) EFREN I. PLANA Acting Commissioner ANNEX Republic of the Philippines Ministry of Finance BUREAU OF INTERNAL REVENUE Quezon City REPORT ON THE VERIFICATION OF RESIDENCE CERTIFICATE NAME OF TAXPAYER : TRADE NAME : ADDRESS : KIND OF TAXPAYER : [ ] Individual [ ] Corporation [ ] General Professional Partnership RESIDENCE CERTIFICATE NO. ___________ AMOUNT PAID P____________ DATE OF ISSUE ________________________ PLACE OF ISSUE ____________ ADDITIONAL INFORMATION 1 9 7 7 1 9 7 8 PARTICULARS Taxable Amount Residence Taxable Amount Residence Per Books Tax Paid Per Books Tax Paid 1. Total assessed value P P P P of: Lands Buildings Machineries and Industrial Plants 2. Gross Receipts or Earnings Derived From Business During the Preceding Year in Excess of P10.00 3. Salaries or Gross Receipts or Earnings Derived From Excise of Profession or Pursuit of Any Occupation TOTALS P P P P CERTIFIED CORRECT: _______________________ ___________________________ Taxpayer/Representative Examiner Code No. ______