Submission of Statistical Data on Rice and Corn Dealers

February 7, 1978 REVENUE MEMORANDUM ORDER NO. 07-78 SUBJECT : Submission of Statistical Data on Rice and Corn Dealers TO : All Regional Directors and All Others Concerned In connection with Letter of Instructions No. 664 directing suspension of the implementation of Section 192 of the National Internal Revenue Code of 1977 insofar as rice and corn dealers are concerned, until further studies are completed, and the radiogram of this Office instructing you to collect the taxes due from rice and corn dealers on the basis of the old rates, you are hereby directed to submit statistical data on this particular group of taxpayers. The following procedures and guidelines shall be followed in the collation and submission of the necessary data: cdt A. Collection Agents and all personnel authorized to issue Revenue Tax Receipts or Revenue Official Receipts for payments of privilege taxes shall forward immediately all privilege tax returns in accordance with existing procedures. B. All privilege tax returns (BIR Form 2528) of rice and corn dealers shall be properly identified by those receiving said returns by indicating on its face the notation "LOI 664" and the RTR or ROR number issued. C. The Revenue District Officer shall see to it that these notations are properly indicated as previously instructed in the Radiogram sent on January 30, 1978 and that the instruction for immediate transmittal of returns are strictly complied with. D. The Assessment Branch, upon receipt of the batches of Privilege Tax Returns shall segregate the returns of rice and corn dealers. A tabulated report on the following statistical data shall be immediately prepared: 1. Name and Address of Taxpayer; 2. NGA registration number; 3. Tax Base (Gross Sales of previous year); 4. RTR or ROR number; 5. Date of payment; 6. Amount Paid; 7. Amount that should have been paid under Section 192 of the National Internal Revenue Code of 1977 8. Difference between items 6 and 7. E. This report shall be forwarded to the Indirect Taxes Division within fifteen (15) days from receipt of this Revenue Memorandum Order. F. If in the course of the processing of the other privilege tax returns, there are identified returns of rice and corn dealers who paid the graduated fixed tax in accordance with the new rates, the same shall also be segregated and a similar report as that prescribed in paragraph D above shall be immediately prepared and submitted to the Indirect Taxes Division. G. All returns which are the subject matter of this Revenue Memorandum Order, after complete processing shall be kept in a separate file in the Assessment Branch until further instructions are received. Strict compliance with the provisions of this Revenue Memorandum Order is hereby enjoined. CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-D2567-D1025-A-2