Income Tax Returns; Place for Filing

February 14, 1980 REVENUE MEMORANDUM ORDER NO. 08-80 SUBJECT : Income Tax Returns; Place for Filing TO : All Revenue Regional Directors, Revenue District Officers, and Other Officers and Employees Concerned Pursuant to Section 45(b) of the National Internal Revenue Code, as amended by Batas Pambansa Blg. 41 (hereinafter referred to as Code), individuals are required to file their income tax returns with the Revenue District Officer, Collection Agent or duly authorized municipal treasurer having jurisdiction over the taxpayer's legal residence or principal place of business or employment. cd Section 86 of the Code also requires all corporations to file their income tax returns with the Revenue District Officer or the Collection Agent or duly authorized municipal treasurer having jurisdiction over the principal office and place where the corporation's main books of accounts are kept. Where the Regional Office and the offices of the Revenue District Officer and Collection Agent are located in the same building, city or locality, the Assessment Branch of the Region is hereby constituted as an extension of the Revenue District Office and Collection Agent for purposes of receiving income tax returns to be filed by taxpayers. All refundable returns shall be transmitted to the Withholding Tax Division strictly in accordance with existing procedures in order to avoid unnecessary delay in processing refund claims for excess withholding taxes. All other returns shall be transmitted weekly to the Data Processing Center to expedite processing before audit. Weekly reports of returns received by Revenue Districts shall be submitted to the Revenue Service Chief (Assessment) by accomplishing the prescribed forms (samples attached as Annexes "A" and "B"). Except in cases allowed under this Order and in subsequent Revenue Memorandum Orders or Circulars, the statutory requirement to file income tax return only with the proper revenue offices shall be strictly observed. Consequently, all internal revenue officers and employees concerned are hereby directed to urge taxpayers to file their income tax returns with the authorized officer in order to avoid the imposition of penalties. (SGD.) EFREN I. PLANA Acting Commissioner REPORT ON INDIVIDUAL TAX RATES FOR THE MONTH OF ________ REVENUE REGION NO. _______ ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TYPE OF FILER : N U M B E R O F F I L E R S_____ : AMOUNT OF : TOTAL : WITH REFUND : W/O REFUND : TAX DUE 1 ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TAXABLE: : : : : : : : : WITHOUT TAX CREDIT : : : : (PLAIN) : : : : : : : : WITH TAX CREDIT : : : : : : : : EXEMPT: : : : : : : : : WITHOUT TAX CREDIT : : : : (PLAIN) : : : : : : : : WITH TAX CREDIT : : : : : : : : TOTAL : : : : : : : : : : : : -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- REPORT ON CORPORATE INCOME TAX RETURNS 1 FOR THE MONTH OF _______ REVENUE REGION NO. ______ -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TYPE OF FILER : N U M B E R O F F I L E R S_____ : AMOUNT OF : TOTAL : WITH REFUND : W/O REFUND : TAX DUE 2 -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TAXABLE: : : : : : : : : WITHOUT TAX CREDIT : : : : (PLAIN) : : : : : : : : WITH TAX CREDIT : : : : : : : : EXEMPT: : : : : : : : : WITHOUT TAX CREDIT : : : : (PLAIN) : : : : : : : : WITH TAX CREDIT : : : : : : : : TOTAL : : : : : : : : : : : : -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- TABLE 1 1 Item No. 6 of BIR - Form No. 1701 or 1701-A. TABLE 2 1 Includes returns of partnerships which are now subject to the corporate income tax. 2 Item No. 21 of BIR-Form No. 1702.