Procedure in receiving and processing of 1972 income tax returns (Individuals, partnerships and corporations) filed pursuant to Presidential Decree No. 157, dated March 16, 1973

March 29, 1973 REVENUE MEMORANDUM ORDER NO. 13-73 SUBJECT : Procedure in receiving and processing of 1972 income tax returns (Individuals, partnerships and corporations) filed pursuant to Presidential Decree No. 1 5 7, dated March 16, 1973 TO : All internal revenue officers and others concerned In order to achieve coordinated and effective results in the implementation of Presidential Decree No. 157, dated March 16, 1973, regarding tax amnesty for the year 1972, there is prescribed hereunder the procedure to be followed in the processing of returns filed and the supplementary statements attached therewith. 1. Forms to be used A. For individuals BIR Form 17.01 or 17.01A, as the case may be in reporting the income for the year 1972. B. For corporations, partnerships and associations BIR Form 17.02, in reporting the income for the calendar or fiscal year 1972. C. BIR Form 1701D to be attached either to the individual return and to partnership or corporate return if filing on a calendar year basis. D. BIR Form 1702D to be attached either to the partnership or corporate return if filing on a fiscal year basis. E. Taxpayers should be required to indicate on the declaration on line 2 of the supplementary statements (BIR Form 1701D and 1702D) the file number assigned to and indicated in their respective returns of untaxed income and/or wealth (BIR Form 1745 for individuals and 1746 for corporations and partnerships) filed under Presidential Decree No. 23. II. Receiving and Numbering of Returns A. Receipt of Returns 1. The returns filed under Presidential Decree No. 157 are to be received by Mr. Eufracio D. Santos, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue and such other Officials in the National Office, as may be designated by the Commissioner of Internal Revenue to accept the returns, Regional Director thru the Chief, Assessment Branch, or Revenue District Officer. 2. The returns (original and duplicate) as well as all the attachments thereto shall be stamped with the date of receipt of the return and signed by the receiving official. The returns filed in regional offices are to be received only by the Chief of the Assessment Branch. where the Revenue District Office is located in the same building as the Regional Office, the return shall likewise be received by the Chief of the Assessment Branch. 3. Collection Agents are not authorized to accept returns filed under Presidential Decree No. 157. 4. The Regional Director may, in meritorious cases and depending on the number of taxpayers filing returns, designate additional officials to receive returns in the Regional Office or in Revenue District Offices. B. Numbering of Returns 1. As soon as the returns are received either in the National Office, Regional Office, or Revenue District Office, a file number must be assigned immediately to each return in accordance with the procedure prescribed below: (a) Codes 25 Revenue District Office Code (Number depends on the district) I Classification Code for Individuals C Classification Code for Corporations and Associations P Classification Code for Partnerships 6 Regional Office Code (Number depends on the region) NO National Office 1 Main serial number 157 Number of Presidential Decree Thus, an individual return filed in the Revenue District Office of Caloocan City shall bear the following file number: 25-I-06-00001-157; if the return is filed in the regional office: I-06-00001-157; and if the return is filed in the National Office: NO I-00001-157. (b) For corporations and partnerships; the classification shall be "C" or "P" as the case may be, instead of the code "I". (c) Every office authorized to receive returns shall start their numbering with 00001. 2. Upon receipt of the returns, the taxpayer shall be informed of its/his/her file number. The file number shall be written or indicated on the following papers: (a) All copies of the supplementary form (BIR Form 1701D or 1702D as the case may be). (b) All copies of the regular return (BIR Form Nos. 1701, 1701A or 1702 as the case may be.) III. Acceptance of Payment A. Payment thru the banks 1. In places where payment thru the banks is the prescribed procedure, only those authorized to accept returns under Presidential Decree No. 157 shall issue Tax Payment Acceptance Order (TPAO). (a) The File No. given to the taxpayer, amount to be paid and Tax Numeric Code (11-1000) are the only information to be indicated in the TPAO in addition to the name of the bank of the taxpayer's choice. (b) The duplicate (pink) copy of the TPAO issued should be stapled to the BIR copies (original and duplicate) of the supplementary form (BIR Form 1701D or 1702D) and the regular returns (BIR Form 1701, 1701A or 1702). The distribution of the copies of the TPAO shall be in the same manner as payment for all other taxes. (c) If the tax due is in excess of P5,000 and the taxpayer signifies his intention to pay in two installments, TPAOs should be prepared for each installment indicating therein the due date of each installment which are April 16, and July 16, 1973, respectively. B. Payment thru Collection Agents 1. In districts where payment thru the bank is not the prescribed procedure, the receiving officer shall prepare an Authority to Accept Payment (ATAP) shown as Annex "A" instead of the TPAO. Only three copies of the ATAP shall be prepared. The original and duplicate copies are to be given to the taxpayer while the triplicate copy should be attached to the return filed. 2. The Tax Numeric Code (11-1000) should be indicated in the ATAP and in the BIR Official Receipt (Form 25.24) issued by the Collection Agent. 3. ATAP shall be accomplished in triplicate, the distribution of which is as follows: (a) Original copy to be attached by the Collection Agent to the original copy (Bureau copy) of the official receipt (BIR Form 25.24). (b) Duplicate copy for the taxpayer (c) Triplicate copy to be attached by the authorized issuing officer to the corresponding supplementary statement (Form 1701D or 1702D) 4. If the taxpayer desires to pay on installments and the tax due is in excess of P5,000, two ATAP's should be prepared with due dates of April 16 and July 16, 1973, respectively, each ATAP to contain one-half of the tax due. IV. Transmittal of Receipts A. Collection Agents are instructed to transmit the original copies of all receipts issued by tax payments under Presidential Decree No. 157, together with the original copy of the ATAP, direct to Mr. Eufracio D. Santos, c/o Office of the Commissioner. Such fact should be noted in his collection report to be submitted to the Accounting Division. B. The TPAO Unit in the National Office upon receipt of the BIR copies of the Bank Official Receipts should process them and segregate all payments under Presidential Decree No. 157. The receipts so segregated should be forwarded to Mr. Eufracio D. Santos, c/o Office of the Commissioner of Internal Revenue. V. Transmittal of Returns A. Returns received in the National Office other than that of the office of the Commissioner of Internal Revenue, Regional Office and Revenue District Offices, should be transmitted weekly to the Office of the Commissioner, Attention: Mr. Eufracio D. Santos, for safekeeping. The BIR copy of the TPAO or the 3rd copy of the ATAP should be attached to the original and duplicate copies of the return and the attachments thereto. Every transmittal shall be accompanied by a corresponding letter indicating therein only the file number of the return. B. All papers should be inserted in a sealed envelope with the words "PERSONAL AND CONFIDENTIAL" indicated thereon and addressed in the following manner: Mr. EUFRACIO D. SANTOS c/o Office of the Commissioner Bureau of Internal Revenue Finance Bldg., Manila VI. Effectivity The provisions of this memorandum order are effective immediately. All those concerned are hereby enjoined to follow strictly the provisions thereof. cd MISAEL P. VERA Commissioner of Internal Revenue ANNEX A AUTHORITY TO ACCEPT PAYMENT (Accomplish in triplicate) Tax on Voluntary Disclosure of Unreported/Unrecorded Income/Wealth/Acquisitions in 1972 pursuant to Presidential Decree No. 157 Valid if tendered on or before ________________________________ File No. ________________________ Tax Numeric Code 11-1000 Amount to be paid _________________________________________ (in words) _______________________________ (P_______________________) _______________________ (Date) To the Collection Agent: Please collect the abovestated amount as full payment/1st installment/2nd installment of the tax due pursuant to Presidential Decree No. 157. Indicate on the official receipt to be issued, only the file number indicated above in lieu of the taxpayer's name, address and taxpayer account number. _________________________ (Signature of Issuing Officer) _________________________ (Name in Print) To be accomplished by the Collection Agent Amount paid ____________________________ (P_______________) O.R. No. _______________________________ Date _____________ ______________________ (Signature) ______________________ (Name in Print) ______________________ (Designation)