Procedure in the Processing, Handling and Safekeeping of Tax Amnesty Returns and Amended Statements of Assets, Liabilities and Net Worth Filed Under Presidential Decree No. 631, dated January 6, 1975

January 9, 1975 REVENUE MEMORANDUM ORDER NO. 07-75 SUBJECT : Procedure in the Processing, Handling and Safekeeping of Tax Amnesty Returns and Amended Statements of Assets, Liabilities and Net Worth Filed Under Presidential Decree No. 631, dated January 6, 1975. TO : All Internal Revenue Officers and Others Concerned In order to achieve coordinated and effective implementation of Presidential Decree No. 631, there is prescribed hereunder the procedure to be followed in the processing of the returns and statements filed. I. Forms to be Used A. Tax Amnesty Returns 1. B.I.R. Form 1745 F shall be used in reporting previously untaxed income and/or wealth of individuals. 2. B.I.R. Form 1746 F shall be used in reporting previously untaxed income and/or wealth of corporations, partnerships and associations. B. Statements of Assets, Liabilities and Net Worth 1. B.I.R. Form 184 with the word AMENDED shall be used by individuals in filing their amended or adjusted statement of Assets, Liabilities and Net Worth. 2. B.I.R. Form 185 with the word AMENDED shall be used by corporations, partnerships, or associations in filing their adjusted or amended statement of assets, liabilities and net worth. II. Receiving and Numbering of Returns and Statements A. Receipt of Returns and Statements Returns and statements are to be received by duly authorized personnel in the Offices of the Tax Amnesty Implementation Officer at the National Office, Assessment Branches at the Regional Offices and Revenue District Officers. Collection Agents shall not be authorized to accept the returns and statements filed under Presidential Decree No. 631. The returns and statements received shall be stamped with the prescribed rubber stamp, the facsimile of which is shown as Annex A, indicating the date of receipt and signed by the receiving officer. cdt B. Record Book To Be Kept In Receiving Returns Each receiving unit shall keep a record book for amnesty returns received together with their attachments. The record to be kept shall show the following information: 1. Name of Filer 2. File No. 3. Tax Due At the close of office hours on February 28, 1975, the record book should be closed and forwarded to the Office of the Assistant to the Commissioner on March 3, 1975, together with all the returns and statements received. C. Requirements in Accepting Returns Before accepting the tax amnesty returns, the personnel authorized to receive the same shall check the following requirements: 1. that a Xerox or certified copy of the original statement of assets, liabilities and net worth if one was filed in compliance with Presidential Decree No. 379, as amended, is attached; 2. that an amended statement of assets, liabilities and net worth on the form prescribed in No. I-B-(1) and (2) above, if the taxpayer's gross assets would amount to P50,000 or more, is attached. If the taxpayer's gross assets would amount to less than P50,000 but the taxpayer would still want to file the same, it should also be accepted; 3. that the untaxed income and/or wealth is correspondingly indicated in the particular kind of asset(s) which are included in the amended statement of assets, liabilities and net worth. D. Numbering of Returns 1. As soon as the tax amnesty returns are received, a file number must be assigned immediately in accordance with the procedure prescribed below. The file number should also be indicated on the amended statement of assets, liabilities and net worth on the space provided therefor on the proper left hand side of the BIR Form 184 or BIR Form 185. DO NOT INDICATE THE FILE NUMBER IN THE SPACE PROVIDED FOR DOCUMENT LOCATOR NUMBER . 2. Codes 34 = Revenue District Office Code (Number depends on the districts) I = Classification Code for Individuals C = Classification Code for Corporations and Associations P = Classification Code for Partnerships 07 = Regional Office Code (Number depends on the region) NO = National Office 00001 = Main Serial Number 631 = Presidential Decree Number 3. Samples of Numbering a. Returns filed in the Revenue District Offices. An amnesty return of an individual filed at Revenue District No. 34, Binondo-Sta. Cruz, shall be given the following file Number: 34-I-0700001-631. The determining factor of the Revenue District Code is the district office where the return is filed. b. Returns filed in the Regional Offices. A return filed in Revenue Region No. 7 shall be numbered as follows: I-0700001-631. It will be noted that there is no Revenue District Office number since it is filed in the Regional Office. c. Returns filed in the National Office. A corporate return filed in the National Office shall be numbered: NO-C-00001-631. 4. Every office authorized to receive returns shall start their numbering with 00001 for each classification (Individual, Corporation, Partnership). 5. The file number shall also be indicated on the file copies of the return and the amended statement of the taxpayer. E. Acceptance of Payments 1. Payment thru banks a. In places where payment of taxes is prescribed to be made thru banks, only those authorized to accept returns shall issue the Tax Payment Acceptance Order (TPAO) for the tax payable under Presidential Decree No. 631. cd b. Only the following information should be indicated on the TPAO: (1) the file number given on the space provided for the name; (2) the tax numeric code: 11-700; (3) the amount of tax due; and (4) the due date of payment February 28, 1975, if the tax due is not more than P5,000.00, or of the 1st installment if the taxpayer exercises the option to pay in installment when the tax is more than P5,000.00 Important: Do not indicate the taxpayer's TAN. The copies of the TPAO shall be distributed in the same manner as those issued for all other taxes. c. Commercial banks have requested thru the Central Bank of the Philippines to indicate in the Bank Official Receipt only the file number instead of the name of the taxpayer. 2. Payments thru Collection Agents a. In districts where payment thru banks is not authorized, the receiving officer shall prepare an authority to accept payment (ATAP), attached as Annex B. Only three (3) copies of the ATAP should be prepared. The original and duplicate copies are to be given to the taxpayer while the triplicate copy should be attached to the return filed. b. Fill in all the blanks and/or check the appropriate box in the authority to accept payment. c. Indicate only the information shown on the ATAP in the preparation of the official receipt. The name, address and TAN of the taxpayer should never be indicated on the Official Receipt. d. The original of the ATAP should be attached to the original receipt, which is the copy for the bureau. The duplicate of the ATAP shall retained by the taxpayer. 3. The tax numeric code for this tax is 11-700 and should be indicated on B.I.R. Form 25.24 (Official Receipt) or TPAO (Tax Payment Acceptance Order) issued to taxpayers. 4. Installment Payments. In case a taxpayer who is entitled to pay the tax liability in installments in accordance with the provisions of Sec. 5 of Presidential Decree No. 631, dated January 6, 1975, exercises his option to do so, he shall be issued the TPAO's or ATAP's, as the case may be, corresponding to each installment upon filing of the return. The issuing officer shall indicate the due date of the installment in every TPAO or ATAP issued and shall inform the taxpayer to present the same to the Bank or the Collection Agent when payment of any installment becomes due, without notice from the B.I.R. The numbers of the TPAO's or ATAP's issued, and the corresponding due dates for each installment should be indicated in the spaces provided in the return. 5. Due date of installments. The due dates for payment of the tax or any of its installments are as follows: a. If the amount does not exceed P5,000.00, the tax must be paid at the time of the filing of the return but not later than February 28, 1975. b. If the amount due exceeds P5,000.00 but is not more than P50,000.00, the tax may be paid in two equal installments, the first installment to be paid upon the filing of the return but not later than February 28, 1975, and the second installment on or before May 15, 1975. c. If the amount due exceeds P50,000.00, the tax may be paid in three equal installments, to wit: (1) the first installments shall be paid upon the filing of the return but not later than February 28, 1975; (2) the second installment shall be paid on or before May 15, 1975; and (3) the third installment shall be paid on or before August 15, 1975. d. In highly meritorious cases and where the amount due exceeds P300,000.00, the Commissioner of Internal Revenue may grant extension of time for the payment of the tax in equal installments but the first installment must be paid at the time of the filing of the return but not later than February 28, 1975. III. Transmittal of Receipts A. Collection Agents are instructed to transmit the original of all receipts issued for tax payments under Presidential Decree No. 631, together with the original copy of the ATAP direct to the Office of the Assistant to the Commissioner of Internal Revenue. Such fact should be noted in his collection report to be submitted to the Accounting Division. B. The TPAO Unit of the Data Processing Center, upon receipt of the BIR copies of the Bank Official Receipts, should process them and segregate all payments made under the said Presidential Decree. Receipts so segregated should also be forwarded to the Office of the Assistant to the Commissioner. IV. Transmittal of Returns and Statements A. All tax amnesty returns and statements filed under Presidential Decree No. 631 received in Regional and Revenue District Offices shall be transmitted weekly to the Office of the Assistant to the Commissioner of Internal Revenue. The duplicate copy of the amended statement of assets and liabilities should not be segregated or separated. All the copies of the amnesty return and statement of assets and liabilities shall be forwarded. The third copy of the TPAO or the third copy of the ATAP should be attached or stapled to the amnesty return. Every transmittal shall be accompanied by a corresponding letter indicating therein only to the file numbers of the returns. B. All papers should be inserted in a sealed envelope and the words "Personal and Confidential" shall be indicated therein and addressed in the following manner: Office of the Assistant to the Commissioner Bureau of Internal Revenue Manila V. Effectivity The provisions of this Revenue Memorandum Order are effective immediately and all those concerned are hereby enjoined to comply strictly with the provisions thereof. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 ANNEX A THE ABOVE DESIGN SHALL BE USED AS THE RECEIVING STAMP OF THE TAX AMNESTY RETURN AND THE AMENDED STATEMENT OF ASSETS AND LIABILITIES AND SUCH OTHER PAPERS TO BE FILED BY THE TAXPAYERS PURSUANT TO THE PROVISIONS OF PRESIDENTIAL DECREE NO. 631. RECEIVING OFFICE IF A REGION SHOULD CHANGE THE HEARING IN THE SAMPLE AS WELL AS THE DISTRICT NUMBER. THE PARTICULAR OFFICE LIKE THE ASSESSMENT BRANCH AND THE REVENUE REGION NUMBER SHOULD BE INDICATED IN THE STAMP. ANNEX B AUTHORITY TO ACCEPT PAYMENT Tax due on Previously Untaxed Income and/or Wealth Valid if Tendered on or Before ____________ ____________ Date File No. _____ Amount to be paid in words ________ Tax Numeric Code = 11-700 (P______) To the Collection Agent: Please collect the above amount as full payment/ ________ Installment of the tax due on previously untaxed income and/or wealth authorized under P.D. No. 631. Indicate the file number stated on the space provided for the taxpayer's name and address. Name of Issuing Officer __________________________ Signature of Issuing Officer __________________________ *Fill in the information below* Amount paid ________________________ (P_______________) (Amount in Words) Check: Full Payment [] Installment [] ___ Installment O.R. No. ________ Date Issued _______ _________________________ Signature of Authorized Officer _______________________ Name in Print _______________________ Designation