Procedure in the Verification of Availment of Tax Amnesty under Presidential Decree No. 23, Presidential Decree No. 157, and Presidential Decree No. 213

January 8, 1974 REVENUE MEMORANDUM ORDER NO. 02-74 SUBJECT : Procedure in the Verification of Availment of Tax Amnesty under Presidential Decree No. 23, Presidential Decree No. 157, and Presidential Decree No. 213 TO : All Internal Revenue Officers and Others Concerned In order to provide an expeditious and convenient system in the verification of availment of tax amnesty under Presidential Decree No. 23, Presidential Decree No. 157 and Presidential Decree No. 213, with sufficient and adequate safeguards for preserving the confidentiality of declarations in tax amnesty returns, the following procedures and guidelines are hereby prescribed for compliance by all concerned: 1. Custody of tax amnesty returns and master lists of tax amnesty filers . All tax amnesty returns and the master lists of tax amnesty filers shall be kept in a confidential file in the Tax Amnesty Implementation Office. No copy of the master lists of tax amnesty filers shall be furnished the regional offices of the Bureau. 2. Verification of availment of tax amnesty . The Tax Amnesty Implementation Office shall furnish information concerning the availment of tax amnesty by any person on the basis of an official request for verification thereof. No verification request shall be accepted unless the following requirements are complied with: a) The verification request must be in writing; b) It must show the following information: 1) Full name and address of the taxpayer; 2) Taxpayer Account Number (TAN) of the taxpayer; 3) Kind of tax amnesty availed of; and 4) Purpose of the verification request. The nature and period or year of the pending case or contemplated investigation should be stated. c) The verification request must be signed by the revenue operations head or regional director as the case may be. For purposes of facility and convenience in verification and filing, verification requests should be made individually or on a case to case basis although several requests may be submitted together in one cover to the Tax Amnesty Implementation Office. cdt The docket of the case or copy of the return referred for investigation in respect to which verification is requested should not be transmitted with the request in order to avoid loss of vital documents and to save on mailing expenses. 3.) Verification reply . The Tax Amnesty Implementation Office shall receive the verification request and shall verify if the taxpayer named therein availed of the tax amnesty. The result of its verification, together with its observations and/or recommendations, if any, shall be transmitted immediately to the requesting office. a) Content of verification reply . The verification reply shall state only the name, address, taxpayer account number, and the information of whether or not the taxpayer named in the verification request has availed of the tax amnesty. The file number may be furnished also if necessary for purposes of identification. b) Treatment of verification reply . The verification replies should be treated as confidential in nature and kept in a confidential file by the requesting office. c) Signature on verification reply . Replies to request for verification of availment of tax amnesty shall be signed by the Chief, Tax Amnesty Implementation Office. 4. Effectivity . The provisions of this memorandum are effective immediately and shall continue to be in force until revoked or amended. All those concerned are hereby enjoined to follow strictly the provisions hereof. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5