Amendments to RMO No. 33-92 which Prescribes Guidelines for the Expanded BIR Raffle Promo

January 29, 1993 REVENUE MEMORANDUM ORDER NO. 07-93 SUBJECT : Amendments to RMO No. 33-92 which Prescribes Guidelines for the Expanded BIR Raffle Promo TO : All Internal Revenue Officers and Others Concerned I. Objectives In view of the budgetary constraints which caused the delay in the implementation of RMO No. 33-92, an implementation of the same on a subdued magnitude which is on a regional basis was held last December, 1992. Likewise, since resources have already been harnessed from both the private and government sectors in order to drum up the publicity needed, extension and implementation of the Expanded Raffle on a nationwide scale which is part of the Bureau's tax campaign effort for this filing season, is hereby prescribed. This Order is also issued: 1) To help increase tax collection; and 2) To further improve tax awareness of the taxpaying public in the issuance of receipts. II. Policies and Guidelines: In order to attain these objectives, the following policies are hereby prescribed: 1) The raffle of sales invoices and receipts shall be expanded and re-launched in February, 1993. 2) The Expanded Raffle Promo shall last until May, 1993. 3) The Promo shall be conducted on a nationwide scale, i.e., raffles shall be held in each of the 19 Revenue Regions of the Bureau. 4) Surrendered receipts which have been received by the Revenue Regions in the Raffle Draws held in December, 1992 and are in their possession shall qualify for entry in the Expanded Raffle Promo. 5) Receipts issued from January 1, 1993 to May 15, 1993 shall qualify for entry in the Expanded Raffle Promo. 6) All surrendered receipts not drawn during the December, 1992 regional draws shall be included in the grand draw of the Expanded Raffle Promo. 7) There shall be two raffle draws, a synchronized Regional draw to be held on March 28, 1993 and a Grand draw to be held on May 16, 1993. 8) The Regional draw shall be conducted in each Revenue Region. 9) Only sales invoices and receipts issued by business establishments located within the jurisdiction of a particular revenue region and dropped at designated drop boxes within such region shall be valid and qualify for the draw in such revenue region. For example, a receipt issued by a establishment in Quezon City and dropped in a drop box in Cebu City is not valid and will not qualify for the regional draw in RR 7, Cebu City. 10) The Grand draw shall be held on May 16, 1993 at GMA Supershow. 11) All sales receipts and invoices surrendered for the Regional Draw in the various Revenue Regions and all entries received by the field offices prior to the Grand Draw up to May 15, 1993 shall be forwarded to the National Office for inclusion in the Grand Draw. cdt 12) Accordingly, all sales receipts and invoices not drawn in the regional draws conducted shall qualify in the Grand Draw. 13) Prizes for the raffle are contained in the attached Annex A. 14) Each Revenue Region shall be provided with an allocation to be used for prizes, fabrication of drop boxes and costs for the delivery of surrendered receipts to Metro Manila for inclusion in the Grand Draw. III. Contest Mechanics Contest mechanics as provided hereunder shall be adopted: 1) All sales invoices and receipts issued by business establishments located within the jurisdiction of the particular revenue region for purchases of goods and services by consumers, regardless of amount, shall qualify for the raffle, provided that the following requirements are contained in said sales invoices/receipts: name of establishment, business address, Taxpayer Identification Number (TIN) printer's authority to print (BIR Permit Number) with the inclusive serial numbers of the booklets. 2) Receipts or tapes issued in lieu of sales invoices from authorized cash register machines shall be accepted provided the following information are contained: seller's name, taxpayer identification number and business address of the entity issuing such cash register machine receipts or tapes. 3) Only the original of the Sales Invoices and Receipts shall be used in the Raffle. 4) Only individuals are qualified to join the raffle. 5) Each participant in the raffle shall write at the back of the sales invoice or receipt his name, address, telephone number and signature and drop the same at designated drop boxes. 6) The Regional Directors, upon recommendation of their Revenue District Officers, shall determine the places where drop boxes shall be stationed. It shall be the responsibility of the Revenue District Officers to gather the sales invoices and receipts from respective drop boxes and forward the same to where the "tambiolos" are located before each raffle. 7) Winners shall be notified by telephone or telegram. The list of regional winners shall be published in locally circulated newspapers while the list of Grand Draw winners shall be published in widely circulated national newspapers. Such lists shall also be posted at BIR Regional and District Offices. 8) In case a person wins more than once in the same regional draw, he shall be entitled only to the prize which is highest. 9) On the other hand, a person is qualified to win one prize separately in any of the draws conducted in the revenue regions and shall be entitled to all such prizes. 10) In cases where the winning receipts or invoices are spurious, the winner may still be entitled to the prize. However, the business establishment which issued said receipt or invoice shall be subject to investigation. A participant of the raffle who falsifies receipts or invoices shall be subject to investigation and if warranted, criminal prosecution. 11) Winning receipts or invoices of each regional draw which were found to be spurious shall be subject to investigation through the Special Investigation Branch of that particular revenue region. 12) Prizes not claimed within sixty (60) days after the raffle shall be forfeited in favor of the BIR. Winners in the regional draw may claim their prizes from the Office of the pertinent Regional Director, and winners in the Grand Draw may claim their prizes from the Financial Service of the BIR, National Office upon presentation of proper identification requirements. 13) Regional Draws shall be conducted in the BIR Regional Offices or such other venues the Regional Directors deem appropriate. All raffles shall be supervised by a representative of the Department of Trade and Industry (DTI). 14) The Committee per RSO No. 85-91 shall be responsible for the overall control, monitoring and evaluation of the implementation of the raffle and shall undertake all the necessary details and activities related to the Expanded BIR Raffle Promo. IV. Reportorial Requirements The reportorial requirements prescribed in RMO No. 27-91 shall still be deemed effective and shall be adopted for the Expanded BIR Raffle Promo. V. Repealing Clause The policies and mechanics prescribed in RMO Nos. 27-91 and 33-92 not inconsistent with these policies and guidelines shall still be deemed effective and shall be adopted in the Expanded BIR Raffle Promo. aisa dc All regulations, rules, orders and other issuances or portion thereof contrary to or inconsistent with the provisions of these regulations are hereby repealed accordingly. VI. Effectivity This Order shall take effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue ANNEX A PRIZES FOR THE EXPANDED BIR RAFFLE PROMO March 28, 1993 (Revenue Regional Draw; For each Revenue Region) Major Prizes: 1st Prize P 50,000 2nd Prize 30,000 3rd Prize 20,000 Consolation Prizes: 30 consolation prizes at P3,000 each May 16, 1993 (Grand Draw) Major Prizes: 1st Prize P500,000 2nd Prize 300,000 3rd Prize 100,000 Two 4th prizes of P50,000 each - 100,000 Consolation prizes: 500 consolation prizes at 3,000 each