Numbering of Income Tax Returns

February 9, 1976 REVENUE MEMORANDUM ORDER NO. 09-76 SUBJECT : Numbering of Income Tax Returns TO : Revenue Service Chiefs, Assessment and Data Processing Services, All Regional Directors, Chief, International Operations Division and all others concerned In view of the reduction in the number of Revenue Regions, the amendment of some provisions of Title II of the National Internal Revenue Code Income Tax, the involvement of some Divisions in the Central Office in the processing of income tax returns, and of the imperative need for a uniform implementation of procedures in the assignment of assessment numbers, it has become necessary to amend and consolidate all existing memoranda on the numbering of all kinds of income tax returns. Accordingly, the subheading "Procedure in Handling and Processing of Income Tax Returns in the Regional Offices", in the brochure entitled "Pay as You File" is hereby changed to "Procedure in Handling and Processing of Income Tax Returns." Paragraph V of this subheading is further amended to read as follows: V. NUMBERING A. General Only individual refundable, withholding tax at source and refundable corporation income tax returns shall be subject to pre-audit before numbering. B. Numbering of Returns: 1. The assessment number shall be made up of the following components a. Revenue District Code b. Classification Code c. Region Code d. Serial Number e. Year of the Return 2. Revenue District Code is the Revenue District Number, while the Region Code is the Revenue Region Number. 3. The new Classification Codes are as follows. Nature of Return Code a. Individual Returns: (1) Taxable without tax credit 1 (2) Exempt without tax credit 2 (3) Taxable Refundable 3 (4) Exempt Refundable 4 (5) Taxable with tax credit 5 b. Corporation Returns: (1) Annual Returns (a) Taxable 6 (b) Exempt 7 (2) Quarterly Corporate Returns: (a) 1st quarter Q1 (b) 2nd quarter Q2 (c) 3rd quarter Q3 c. Withholding Tax at Source Returns: (1) Annual Return 8 (2) Quarterly Returns (a) 1st quarter Q1 (b) 2nd quarter Q2 (c) 3rd quarter Q3 (d) 4th quarter Q4 d. Tax Exempt Organization Information Returns 9 e. Partnership Returns: (1) General Professional Partnerships A (2) Taxable Partnerships B (3) Exempt Partnerships C 4. The serial number consists of six digits and starts with 000001 for each classification in every regional office, and not for every revenue district office. As an example, all plain taxable returns (Classification Code 1) in any one Region shall be serially numbered starting from 000001 continuously until the last plain taxable return in that region is numbered, regardless of the Revenue District. Likewise, the numbering of returns for all other classifications will also start with 000001 continuing sequentially until all returns of a particular classification in the Region are completely numbered. The region code is no longer part of the serial number , so that it should be separated from the serial number proper with a dash (-). Examples: A taxable refundable return for 1975 of a taxpayer whose address is in South Manila shall be assigned this assessment number: 25-3-04A-000001-75 25 is the District Code 3 is the Classification Code 4A is the Region Code 000001 is the serial number 75 is the year of the return An exempt return for 1975 of a corporation in Quezon City shall be assigned this assessment number: 30-7-04B-000001-75 The return for 1975 of a general professional partnership in Legaspi City shall be assigned this number: 47-A-05-000001-75 5. Refundable Returns There are now two classification codes for refundable returns 3 for taxable refundable and 4 for exempt refundables. Examples: The 1975 taxable return of an individual residing in Sta. Mesa but shows a refund after crediting the tax withheld shall be given this assessment number: 24-3-04A-000001-75 While a 1975 exempt but refundable return filed by an individual residing in Cavite shall be given this assessment number: 36-4-04B-000001-75 All individual refundable returns shall be processed by the Withholding Tax Division. 6. Corporations Returns: The annual corporate return and the three quarterly returns of any one corporate taxpayer shall be assigned the same serial number. Example: The annual taxable return for 1975 of a corporation in Cebu City shall be assigned the same serial number: 60-6-07-000001-75 Its first quarterly return shall be given the number: 60-Q 1 -07-000001-75 the second quarter 60-Q 2 -07-000001-75 the third quarter 60-Q 3 -07-000001-75 7. Withholding Tax at Source Returns: Like the corporation returns, the annual and quarterly returns of withholding agents shall also be assigned the same serial number. For example, the first annual return for 1975 filed by a withholding agent in Bacolod City shall be assigned this assessment number: 56-8-06B-000001-75 Its quarterly returns shall be numbered: 56-Q 1 -6B-000001-75 for the 1st quarter 56-Q 2 -6B-000001-75 for the 2nd quarter 56-Q 3 -6B-000001-75 for the 3rd quarter 56-Q 4 -6B-000001-75 for the 4th quarter These returns shall be processed by the Withholding Tax Division. 8. Information Returns of Organizations Exempt from Income Tax The same procedure as that followed in the assignment of assessment numbers to annual corporation income tax returns shall be followed. That is, the 1975 information return filed by an organization exempt from income tax with its legal residence in Davao City shall bear the following assessment number: 89-9-11B-000001-75 These returns shall be processed by the Direct Taxes Division. 9. Partnerships Since duly registered general co-partnerships became taxable as corporations starting on August 24, 1975, every such partnership shall file two returns, one for the period from the beginning of the taxable year to August 23, 1975 when said entities were exempt and another from August 24, 1975 to the end of the taxable year when subject taxpayers have become taxable. These two returns are to be filed simultaneously and should always remain attached to one another. If the return filed for the latter period is taxable, both of the returns of the partnership shall be assigned an assessment number of a taxable return, code B. If the return shows no tax due, then both returns shall be assigned an assessment number for an exempt partnership, code C. cdt Example: A duly registered general co-partnership with its legal address in Binondo Sta. Cruz, Revenue District No. 23 files a taxable return for the taxable period from August 24, 1975 to December 31, 1975. Both returns filed by the subject taxpayer one for the period from January 1, 1975 to August 23, 1975 which is exempt and another for the period August 24 to December 31, 1975 which is taxable shall therefore be assigned the assessment number of a taxable partnership: 23-B-04A-000001-75 If both returns are exempt, the assessment number shall be: 23-C-04A-000001-75 10. Foreign Returns Foreign returns shall be assigned the same classification codes as those of other returns. However, instead of the District Code, the Code of the Revenue Attach or Revenue Representative having jurisdiction over the taxpayer's residence shall be indicated. Where there is no Revenue Attach or Revenue Representative in the place where the taxpayer resides, the Code of the International Operations Division shall be used. These code numbers are as follows Jurisdictional Area Code a. International Operations Division 01 b. Washington D.C. 02 c. New York 03 d. Chicago 04 e. Los Angeles 05 f. San Francisco 06 g. Seattle 07 h. Honolulu 08 i. Guam 09 j. Canada 10 k. Germany 11 l. Bangkok 12 m. Hongkong 13 Also, instead of the Region Code, the following classifications of the foreign returns shall be used: FR for the returns where the tax due is computed in accordance with the rates provided in Section 21 of the National Internal Revenue Code. FC for returns where the tax due is computed in accordance with the rates provided in Section 21b of the Code. The returns under each of these two main classifications shall be serially numbered, starting from 000001 until all the returns are numbered, regardless of the Revenue Attach Code. Example the 1975 1701-C return of a resident of Washington D. C. (plain taxable) shall be assigned the assessment number as follows: 02-1-FC-000001-75 02 is the attache code 1 is the classification code (taxable without Tax Credit) FC is the nature of the return 000001 is the serial number 75 is the year of the return An exempt return of an individual who was a resident of Saigon for half of the year 1975 shall be assigned this assessment number: 11-2-FR-000001-75 All foreign returns shall be processed and numbered at the International Operations Division. C. Income Tax Returns required under Paragraph (a) (3) of Sec . 45 of the National Internal Revenue Code The income tax returns filed by these taxpayers shall be segregated from all other exempt returns before they are blocked in batches of 100 returns and numbered. These blocks of returns should be identified by writing in bold letters on the lower right hand side of the block control sheet "SEC. 45 (a) (3)". D. Prior Year's Returns Income tax returns filed for a prior year shall be assigned an assessment number series of the year when the prior year return is filed. However, the year of the return shall also be indicated as part of the assessment number assigned. Example: An individual whose address is in Revenue District No. 22, filing a 1974 taxable return, without tax credit, in 1975, shall be given this assessment number 22-1-04A-002405-74/75. 22 indicates the Revenue District Code 1 the classification code 04A the Revenue Region Code 002465 the serial number 74 the year of the return 75 the year the return was filed E. Fiscal Year Returns All corporations and partnerships filing returns on the fiscal year basis, whose taxable year ends on the last day of any month other than December during any year shall be assigned assessment numbers of the current year. In other words, corporations and partnerships whose taxable year ends on the last day of the month from January to November of 1975 shall be assigned 1975 assessment numbers. Example: Corporation A of Revenue District No. 24 whose taxable year ends on October 31 shall be given this assessment number for the taxable return it files for its fiscal year ending October 31, 1975. 24-5-04A-000021-75 If it failed to file its 1972 exempt return on time and files it only in 1975, then its assessment number shall be 24-5-04A-000136-72/75. F. After the withholding tax at source returns shall have been numbered, the Withholding Tax Division shall detach the original copies from the duplicate copies. The original copies shall be covered by the block control sheet and forwarded to the Data Processing Center for machine processing after which, the latter shall return the same to the Withholding Tax Division for filing. cd G. Immediately after numbering, the duplicate copies of returns of BIR employees shall be transmitted to the Office of the Commissioner. H. The sets of numbers for each classification for each Revenue Region are attached as Annex "D". I. This procedure shall begin with the processing of income tax returns filed for the taxable year 1975. J. All Revenue Memorandum Orders, Circulars and other issuances on the assignment of Assessment Numbers to all kinds of income tax returns are hereby superseded. All internal revenue officers are hereby enjoined to comply strictly with the procedure prescribed in this Memorandum Order. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3 ANNEX "A" SERIES OF ASSESSMENT NUMBERS TO BE ASSIGNED TO INCOME TAX RETURNS I. REVENUE REGION NO. 1 BAGUIO CITY 1 01 000001 999999 Taxable individuals without tax credit 2 01 000001 999999 Exempt individuals 3 01 000001 999999 Taxable individuals but refundable 4 01 000001 999999 Exempt individuals but refundable 5 01 000001 999999 Taxable individuals with tax credit 6 01 000001 999999 Taxable Corporations 7 01 000001 999999 Exempt Corporations 8 01 000001 999999 Withholding Tax at Source returns 9 01 000001 999999 Tax exempt organization information returns A 01 000001 999999 General professional partnership returns B 01 000001 999999 Taxable partnerships C 01 000001 999999 Exempt partnerships II. REVENUE REGION NO. 2 CAGAYAN VALLEY TUGUEGARAO, CAGAYAN 1 02 000001 999999 Taxable individuals without tax credit 2 02 000001 999999 Exempt individuals 3 02 000001 999999 Taxable individuals but refundable 4 02 000001 999999 Exempt individuals but refundable 5 02 000001 999999 Taxable individuals with tax credit 6 02 000001 999999 Taxable Corporations 7 02 000001 999999 Exempt Corporations 8 02 000001 999999 Withholding Tax at Source returns 9 02 000001 999999 Tax exempt organization information returns A 02 000001 999999 General professional partnership returns B 02 000001 999999 Taxable partnerships C 02 000001 999999 Exempt partnerships III. REVENUE REGION NO. 3-A NORTHERN CENTRAL LUZON SAN FERNANDO, PAMPANGA 1 03A 000001 999999 Taxable individuals without tax credit 2 03A 000001 999999 Exempt individuals 3 03A 000001 999999 Taxable individuals but refundable 4 03A 000001 999999 Exempt individuals but refundable 5 03A 000001 999999 Taxable individuals with tax credit 6 03A 000001 999999 Taxable Corporations 7 03A 000001 999999 Exempt Corporations 8 03A 000001 999999 Withholding Tax at Source returns 9 03A 000001 999999 Tax exempt organization information returns A 03A 000001 999999 General professional partnership returns B 03A 000001 999999 Taxable partnerships C 03A 000001 999999 Exempt partnerships IV. REVENUE REGION NO. 3-B EASTERN CENTRAL LUZON MALOLOS, BULACAN 1 03B 000001 999999 Taxable individuals without tax credit 2 03B 000001 999999 Exempt individuals 3 03B 000001 999999 Taxable individuals but refundable 4 03B 000001 999999 Exempt individuals but refundable 5 03B 000001 999999 Taxable individuals with tax credit 6 03B 000001 999999 Taxable Corporations 7 03B 000001 999999 Exempt Corporations 8 03B 000001 999999 Withholding Tax at Source returns 9 03B 000001 999999 Tax exempt organization information returns A 03B 000001 999999 General professional partnership returns B 03B 000001 999999 Taxable partnerships C 03B 000001 999999 Exempt partnerships V. REVENUE REGION NO. 4-A MANILA 1 04A 000001 999999 Taxable individuals without tax credit 2 04A 000001 999999 Exempt individuals 3 04A 000001 999999 Taxable individuals but refundable 4 04A 000001 999999 Exempt individuals but refundable 5 04A 000001 999999 Taxable individuals with tax credit 6 04A 000001 999999 Taxable Corporations 7 04A 000001 999999 Exempt Corporations 8 04A 000001 999999 Withholding Tax at Source returns 9 04A 000001 999999 Tax exempt organization information returns A 04A 000001 999999 General professional partnership returns B 04A 000001 999999 Taxable partnerships C 04A 000001 999999 Exempt partnerships VI. REVENUE REGION NO. 4-B SOUTHERN CENTRAL LUZON QUEZON CITY 1 04B 000001 999999 Taxable individuals without tax credit 2 04B 000001 999999 Exempt individuals 3 04B 000001 999999 Taxable individuals but refundable 4 04B 000001 999999 Exempt individuals but refundable 5 04B 000001 999999 Taxable individuals with tax credit 6 04B 000001 999999 Taxable Corporations 7 04B 000001 999999 Exempt Corporations 8 04B 000001 999999 Withholding Tax at Source returns 9 04B 000001 999999 Tax exempt organization information returns A 04B 000001 999999 General professional partnership returns B 04B 000001 999999 Taxable partnerships C 04B 000001 999999 Exempt partnerships VII. REVENUE REGION NO. 4-C SOUTHERN LUZON SAN PABLO CITY 1 04C 000001 999999 Taxable individuals without tax credit 2 04C 000001 999999 Exempt individuals 3 04C 000001 999999 Taxable individuals but refundable 4 04C 000001 999999 Exempt individuals but refundable 5 04C 000001 999999 Taxable individuals with tax credit 6 04C 000001 999999 Taxable Corporations 7 04C 000001 999999 Exempt Corporations 8 04C 000001 999999 Withholding Tax at Source returns 9 04C 000001 999999 Tax exempt organization information returns A 04C 000001 999999 General professional partnership returns B 04C 000001 999999 Taxable partnerships C 04C 000001 999999 Exempt partnerships VIII. REVENUE REGION NO. 5 BICOL REGION NAGA CITY 1 05 000001 999999 Taxable individuals without tax credit 2 05 000001 999999 Exempt individuals 3 05 000001 999999 Taxable individuals but refundable 4 05 000001 999999 Exempt individuals but refundable 5 05 000001 999999 Taxable individuals with tax credit 6 05 000001 999999 Taxable Corporations 7 05 000001 999999 Exempt Corporations 8 05 000001 999999 Withholding Tax at Source returns 9 05 000001 999999 Tax exempt organization information returns A 05 000001 999999 General professional partnership returns B 05 000001 999999 Taxable partnerships C 05 000001 999999 Exempt partnerships IX. REVENUE REGION NO. 6-A WESTERN VISAYAS ILOILO CITY 1 06A 000001 999999 Taxable individuals without tax credit 2 06A 000001 999999 Exempt individuals 3 06A 000001 999999 Taxable individuals but refundable 4 06A 000001 999999 Exempt individuals but refundable 5 06A 000001 999999 Taxable individuals with tax credit 6 06A 000001 999999 Taxable Corporations 7 06A 000001 999999 Exempt Corporations 8 06A 000001 999999 Withholding Tax at Source returns 9 06A 000001 999999 Tax exempt organization information returns A 06A 000001 999999 General professional partnership returns B 06A 000001 999999 Taxable partnerships C 06A 000001 999999 Exempt partnerships X. REVENUE REGION NO. 6-B NEGROS ISLAND BACOLOD CITY 1 06B 000001 999999 Taxable individuals without tax credit 2 06B 000001 999999 Exempt individuals 3 06B 000001 999999 Taxable individuals but refundable 4 06B 000001 999999 Exempt individuals but refundable 5 06B 000001 999999 Taxable individuals with tax credit 6 06B 000001 999999 Taxable Corporations 7 06B 000001 999999 Exempt Corporations 8 06B 000001 999999 Withholding Tax at Source returns 9 06B 000001 999999 Tax exempt organization information returns A 06B 000001 999999 General professional partnership returns B 06B 000001 999999 Taxable partnerships C 06B 000001 999999 Exempt partnerships XI. REVENUE REGION NO. 7 CENTRAL VISAYAS CEBU CITY 1 07 000001 999999 Taxable individuals without tax credit 2 07 000001 999999 Exempt individuals 3 07 000001 999999 Taxable individuals but refundable 4 07 000001 999999 Exempt individuals but refundable 5 07 000001 999999 Taxable individuals with tax credit 6 07 000001 999999 Taxable Corporations 7 07 000001 999999 Exempt Corporations 8 07 000001 999999 Withholding Tax at Source returns 9 07 000001 999999 Tax exempt organization information returns A 07 000001 999999 General professional partnership returns B 07 000001 999999 Taxable partnerships C 07 000001 999999 Exempt partnerships XII. REVENUE REGION NO. 8 EASTERN VISAYAS TACLOBAN CITY 1 08 000001 999999 Taxable individuals without tax credit 2 08 000001 999999 Exempt individuals 3 08 000001 999999 Taxable individuals but refundable 4 08 000001 999999 Exempt individuals but refundable 5 08 000001 999999 Taxable individuals with tax credit 6 08 000001 999999 Taxable Corporations 7 08 000001 999999 Exempt Corporations 8 08 000001 999999 Withholding Tax at Source returns 9 08 000001 999999 Tax exempt organization information returns A 08 000001 999999 General professional partnership returns B 08 000001 999999 Taxable partnerships C 08 000001 999999 Exempt partnerships XIII. REVENUE REGION NO. 9 NORTHWESTERN MINDANAO ZAMBOANGA CITY 1 09 000001 999999 Taxable individuals without tax credit 2 09 000001 999999 Exempt individuals 3 09 000001 999999 Taxable individuals but refundable 4 09 000001 999999 Exempt individuals but refundable 5 09 000001 999999 Taxable individuals with tax credit 6 09 000001 999999 Taxable Corporations 7 09 000001 999999 Exempt Corporations 8 09 000001 999999 Withholding Tax at Source returns 9 09 000001 999999 Tax exempt organization information returns A 09 000001 999999 General professional partnership returns B 09 000001 999999 Taxable partnerships C 09 000001 999999 Exempt partnerships XIV. REVENUE REGION NO. 10-A CENTRAL MINDANAO CAGAYAN DE ORO CITY 1 10A 000001 999999 Taxable individuals without tax credit 2 10A 000001 999999 Exempt individuals 3 10A 000001 999999 Taxable individuals but refundable 4 10A 000001 999999 Exempt individuals but refundable 5 10A 000001 999999 Taxable individuals with tax credit 6 10A 000001 999999 Taxable Corporations 7 10A 000001 999999 Exempt Corporations 8 10A 000001 999999 Withholding Tax at Source returns 9 10A 000001 999999 Tax exempt organization information returns A 10A 000001 999999 General professional partnership returns B 10A 000001 999999 Taxable partnerships C 10A 000001 999999 Exempt partnerships XV. REVENUE REGION NO. 10-B NORTHEASTERN MINDANAO BUTUAN CITY 1 10B 000001 999999 Taxable individuals without tax credit 2 10B 000001 999999 Exempt individuals 3 10B 000001 999999 Taxable individuals but refundable 4 10B 000001 999999 Exempt individuals but refundable 5 10B 000001 999999 Taxable individuals with tax credit 6 10B 000001 999999 Taxable Corporations 7 10B 000001 999999 Exempt Corporations 8 10B 000001 999999 Withholding Tax at Source returns 9 10B 000001 999999 Tax exempt organization information returns A 10B 000001 999999 General professional partnership returns B 10B 000001 999999 Taxable partnerships C 10B 000001 999999 Exempt partnerships XVI. REVENUE REGION NO. 11-A SOUTHWESTERN MINDANAO COTABATO CITY 1 11A 000001 999999 Taxable individuals without tax credit 2 11A 000001 999999 Exempt individuals 3 11A 000001 999999 Taxable individuals but refundable 4 11A 000001 999999 Exempt individuals but refundable 5 11A 000001 999999 Taxable individuals with tax credit 6 11A 000001 999999 Taxable Corporations 7 11A 000001 999999 Exempt Corporations 8 11A 000001 999999 Withholding Tax at Source returns 9 11A 000001 999999 Tax exempt organization information returns A 11A 000001 999999 General professional partnership returns B 11A 000001 999999 Taxable partnerships C 11A 000001 999999 Exempt partnerships XVII. REVENUE REGION NO. 11-B SOUTHEASTERN MINDANAO DAVAO CITY 1 11B 000001 999999 Taxable individuals without tax credit 2 11B 000001 999999 Exempt individuals 3 11B 000001 999999 Taxable individuals but refundable 4 11B 000001 999999 Exempt individuals but refundable 5 11B 000001 999999 Taxable individuals with tax credit 6 11B 000001 999999 Taxable Corporations 7 11B 000001 999999 Exempt Corporations 8 11B 000001 999999 Withholding Tax at Source returns 9 11B 000001 999999 Tax exempt organization information returns A 11B 000001 999999 General professional partnership returns B 11B 000001 999999 Taxable partnerships C 11B 000001 999999 Exempt partnerships