Submission of Statistics on Gasoline Station Operators

February 7, 1978 REVENUE MEMORANDUM ORDER NO. 08-78 SUBJECT : Submission of Statistics on Gasoline Station Operators TO : All Regional Directors and Others Concerned In compliance with Letter of Instructions No. 663 directing the submission of recommendations with respect to the taxation of petroleum dealers under Section 192, you are hereby directed to gather the necessary statistical data. cdt The following procedures and guidelines shall be followed in the submission of data gathered: A. Collection Agents and all other personnel authorized to issue Revenue Tax Receipts or the Revenue Official Receipts (BIR Form 2524) for Privilege Taxes shall immediately forward to the Assessment Branch of the Revenue Regional Office all Privilege Tax Returns (BIR Form 2528) in accordance with existing procedures. B. The notations "LOI 663" as well as the number of the Revenue Tax Receipts or Revenue Official Receipts issued shall be properly indicated on the face of the returns of gasoline station operators in accordance with the instructions contained in the Radiogram sent on January 30, 1978. C. All Revenue District Officers shall see to it that these instructions to Collection Agents and other authorized personnel, particularly the immediate transmittal of the returns to the Assessment Branch are complied with. D. The Assessment Branch, upon receipt of the batches of Privilege Tax Returns shall segregate the returns of gasoline station operators from all others and shall immediately prepare a tabulated report. The report shall reflect the following data: 1. Name and address of taxpayer 2. Tax Base (Sales of previous year) 3. RTR or ROR Number 4. Date of payment 5. Amount Paid (Under the old rates) 6. Amount Due under PD 1158-A 7. Difference between items 5 and 6 E. This report shall be submitted to the National Office, Attention: Indirect Taxes Division within fifteen days from receipt of this Revenue Memorandum Order. F. The returns involved, after processing, shall be kept in a separate file in the Assessment Branch until further instructions are received. G. If in the course of processing of all other Privilege Tax Returns, there may be identified returns of gasoline station operators who paid the graduated fixed tax under the new rates prescribed in the National Internal Revenue Code of 1977, the said returns shall also be segregated and a similar report to that prescribed in paragraph D above shall be immediately prepared and also forwarded to the Indirect Taxes Division. Strict compliance with the provisions of this Revenue Memorandum Order is hereby enjoined. cdta CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-D2567-D1025-A-2