Consolidation of Existing and Prescribing New BIR forms and Phase Out of Obsolete Forms

January 31, 1995 REVENUE MEMORANDUM ORDER NO. 04-95 SUBJECT : Consolidation of Existing and Prescribing New BIR forms and Phase Out of Obsolete Forms TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE This Order is issued to: 1. Inform all concerned about the consolidation of two or more BIR forms into one new form: phase out of obsolete forms; and prescribing of new forms to address the requirements of some offices or procedures. 2. Effect the policies of the Forms Committee of streamlining and simplifying the different tax forms and returns. II. DESCRIPTION OF NEW FORMS 1. BIR Form No. 1951 Revenue Officer's Activity Report This form provides the basis for supporting claims of Revenue Officers for reimbursement of their travelling expenses authorized under RMO No. 45-64 and for their reference in determining the "number of hours to complete audit" of BIR Form 1717 series as prescribed in RMO No. 25-94. 2. BIR Form No. 1701E/A. Capital Gains Tax Return/Application for Certificate Authorizing Registration (For Real Property Transactions Subject and Not Subject to Capital Gains Tax) This form consolidates BIR Form Nos. 170E and 1954A-1 and shall both be used as a capital gains tax return for real property transactions subject to capital gains tax, as well as an information return similar transactions which are tax exempt or deferred and therefore, are not subject to capital gains tax. 3. BIR Form No. 1717L List/Information of Properties of Taxpayer This form should be accomplished by all Revenue Officers (Assessment) in the course of their audit of the income tax cases of taxpayers and subsequently should be forwarded to the Collection Section of the Revenue District Office for reference in collection enforcement proceedings. 4. Ledger Cards: a. BIR Form No. 2705 Taxpayer Income Tax Ledger Card This form is to be used by Revenue District Offices in recording an monitoring income tax payments pursuant to RMO No. 55-94. b. BIR Form No. 2705NV Taxpayer Non-VAT Ledger Card This form is to be used by Revenue District Offices in recording and monitoring percentage tax payments pursuant to RMO No. 55-94. c. BIR Form No. 2705W Taxpayer Withholding Tax Remittance Ledger Card This form is to be used by Revenue District Offices in recording and monitoring withholding tax remittances pursuant to RMO No. 55-94. 5. BIR Form No. 2319A-E Authority to Accept payment for Excise Taxes This form is to be used for the collection of excise tax payments, other than tax collection for mineral removals. 6. BIR Form No. 2223 Excise tax Return of Mineral Removals This form is to be used for payment of excise taxes on mineral removals. III. The following obsolete forms are hereby discarded : 1. BIR Form No. 2301 Tracer 2. BIR Form No. 2001 Insurance Premium Tax Return 3. Index Cards a) BIR Form No. 2706 History Card of Assessed Cases b) BIR form No. 2705-1 Taxpayer's Master Card (Individual) c) BIR Form No. 2705-2 Taxpayer's Master Card (General Partnership) d) BIR Form No. 2705-3 Taxpayer's Master Card (Corporation) e) BIR Form No. 2705AA Taxpayer's Record of Examination f) BIR Form No. 2705A BIR Record of Taxpayer g) BIR Form No. 2705-C Withholding Tax Remittances and Returns IV. REPEALING CLAUSE All issuances or portions inconsistent herewith are hereby modified or repealed accordingly. V. EFFECTIVITY This Order takes effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue