Prescribing Revised Procedures on the Application for and Issuance of TIN of Overseas Contract Workers and on the Receipt, Transmittal and Processing of Income Tax Returns (1701C) of Non-Resident Citizens

February 24, 1992 REVENUE MEMORANDUM ORDER NO. 11-92 SUBJECT : Prescribing Revised Procedures on the Application for and Issuance of TIN of Overseas Contract Workers and on the Receipt, Transmittal and Processing of Income Tax Returns (1701C) of Non-Resident Citizens TO : All Internal Revenue Officers, RISSI Officials and Employees, and Others Concerned The following addenda/amendments to RMC No. 63-91, RMO Nos. 29-91 and 5-92 relative to the issuance of TINs to overseas contract workers and processing of 1701C tax returns are hereby prescribed: A. The Revenue District Office (RDO) shall accept the TIN applications of returning Overseas Contract Workers (OCWs-Balik-Manggagawa) with residences within the RDO's jurisdiction upon their presentation of their overseas employment papers. The BIR counter located in POEA shall continue to accept similar TIN applications. The additional procedures prescribed in 4.3.d and 4.3.e of RMC No. 63-91 shall be followed by the RDO for these applications. (Addendum to Section 3 and 4 of RMC No. 63-91) cd B. All 1701C returns without cash/check payments shall also be filed with the following Collection Officers in accordance with RMO Nos. 31-91 and 43-91 : 1. For taxpayers with local addresses - with the Collection Officers of RDO where the taxpayer has his legal residence or place of business. 2. For taxpayers with foreign addresses only - with the Collection Officers in the National Office (Addendum to Paragraph A of RMO No. 5-92). The Collection Officers shall transmit the original and triplicate copies of these 1701C returns to RISSI and to the RDO concerned respectively, following the procedures prescribed in the abovementioned RMOs. The International Tax Affairs Division (ITAD) does not accept anymore 1701C returns from non-resident citizens filing their tax returns in the Philippines per RMO No. 10-91. C. The Revenue District Office concerned shall transmit out-of-district 1701C returns (triplicate copies) to the following, not later than three (3) days upon receipt of such tax returns: 1. 1701C returns of taxpayers with local addresses - to the respective RDO having jurisdiction over said taxpayers. 2. 1701C returns of taxpayers with foreign addresses - to ITAD. The transmittal list accompanying these 1701C returns shall indicate the bank branch code and the BCS number where the tax returns were taken. (Addendum to paragraph F-5 of RMO No. 29-91) D. RISSI shall transmit original copies of the processed 1701C returns coming from ITAD to the Records Division not later than twenty (20) days from receipt of said documents, for safekeeping. (Addendum to paragraph E-13 of RMO No. 29-91). aisa dc E. Effectivity: This Order shall take effect immediately. JOSE U. ONG Commissioner of Internal Revenue ANNEX B _________________ (Date) The Chief, International Tax Affairs Division Room 409, BIR National Office East Avenue, Diliman, Quezon City Sir: Pursuant to RMO No. 10-92, submitted herewith is the report of tax treaty availment of _________________________________ with office address at _____________________________________ A. Type of income (check applicable line) Dividend ____________ Interest ____________ Royalty ____________ Business profit ____________ Gain from sale of share of stock ____________ Salary and other compensation ____________ Income from services ____________ Profit from operation of ships and aircrafts ____________ Other income. Specify ____________ B. Amount of income __________________________________ C. Income paid to _____________________________________ with address at _____________________________________ on __________________________________________ (date). D. Amount of withholding taxes paid, if any __________________ Tax rate applied _____________________________________ Submitted herewith are other pertinent documents as follows: _________________________________________________ _________________________________________________ _________________________________________________ Submitted by: ___________________ Head office/Unit