Creation of Interim Task Force for the Implementation of Revenue Regulations No. 9-82 and Other Regulations Related to Other Entertainment Ventures

April 27, 1983 REVENUE MEMORANDUM ORDER NO. 13-83 SUBJECT : Creation of Interim Task Force for the Implementation of Revenue Regulations No. 9-82 and Other Regulations Related to Other Entertainment Ventures TO : All Internal Revenue Officers and Others Concerned As per implementation of Revenue Regulations No. 9-82 and other regulations related to other entertainment ventures and in the light of the BIR's effort to correctly assess the taxes due from the local show business and collect the corresponding amount of tax, Section 15 of the Revenue Regulations No. 7-67 has been amended better known as Revenue Regulations No. 9-82 as approved by the Honorable Minister of Finance dated December 3, 1982. With the end in view of facilitating, processing and eliminating red tapes in the processing of papers, this Interim Special Task Force is hereby created . In general, the Task Force will be solely responsible for the enforcement and implementation of the said Revenue Regulations relating to submission of cost of production and procedures; assessment and collection of taxes of the local show business. This is also intended to centralize authority and to pinpoint responsibility for any act or omission in the enforcement of said regulations and other regulations related to entertainment ventures. In particular, the Interim Task Force shall exercise the following powers and discharge the following functions: 1. To draw the process flow of the present monitoring system and evaluate the efficacy of this system with emphasis on the following aspects: 1.1 improvement of procedure 1.2 tightening of controls 1.1.2 provisions of effective check and balance control 1.3 simplification and facilitation 2. To gain a working knowledge of the operations of all entertainment ventures so as to appreciate and be familiar with the aspects concerning the bureau. 2.1 analysis of budget and justification of cost. 2.1.1 overhead expenses 2.1.2 indirect expenses 2.1.3 film processing 2.1.4 booking 2.1.5 advertising contracts 2.1.6 telecast order 3. To adapt the procedures for computerization. 4. To draw and implement the various forms necessary to facilitate the procedures. 5. To conduct a continuing dialogue and tax information campaigns with the tax payers concerned for proper dissemination of revised procedures. 6. To update the list of active production outfits and to be more aware of their present engagement. 7. To provide timely and relevant information to the Bureau Examiners regarding taxes due from production outfits and those involved in local production. 8. To plan future projects on other entertainment ventures such as television programs, the recording business, stage plays, concerts, betamax tapes, foreign entertainers, etc. 9. To draw a continuing study on the monitoring system of the industry. aisa dc 10. To demand from the Producer a detailed financial statement and log book of films as the need arises and not on a regular, yearly basis. 11. To provide venues whereby representatives of the BIR and production outfits could discuss ongoing projects with regards to budget. 12. To provide venues whereby representatives of the BIR and actors, actresses, and production staff could discuss on going projects/engagements with regards to their respective rates. 13. To issue memoranda relevant to the projects to any BIR office. 14. To recommend to the Commissioner the investigation of delinquent producers, talents and production staff. 15. To conduct a spot or random checking of theaters where a particular film is being shown to ensure that the no. of prints paid for specific tax tallies with the no. of prints withdrawn. 16. To request any assistance from any unit in the Bureau in the effective administration of regulations related to entertainment ventures. The following persons have been selected to comprise the governing body of the Interim Task Force for Entertainment Ventures: Chairman: Mr. O.C. Yumping Over-all Coordinator Co-Chairmen: Mr. Pedro Aguillon Procedure Mrs. Josefa Javier Rules and Taxation Mr. Dennis Deveza System (Programming) Mr. Jaime Maza Prosecution Mr. Bernardo Frianeza Withholding Tax Mr. Ed Nepomuceno Mr. Asclepiades Bunao Specific Tax (Cinematographic films) Mr. Robert Taylo Research and Tax Information Members: (Implementing Body) Valentin C. Paz - RDO No. 31 Jose R. Ruivivar - Region 4-B R.A. Manalili - RDO No. 32 Zenaida Suguitan - RDO No. 32 Dennis Rosales - RDO No. 35 Pablo Guzman - RDO No. SMTD Ricardo Villaruel - RDO No. 23 Ernesto de Guia - RDO No. 24 Pacifico Villanueva - SMTD - RDO No. 28 Pablo Amanse - RDO No. 29 Aroncito Manapsal - RDO No. 30 Julito Andal - RDO No. 33 Mr. Gerry Florendo - RDO No. 34 Hector Tanchingco - RDO No. 25 Zenon Padua - RDO No. 36 Susan San Pedro - Region 4-B Task Force Consultants: casia Mr. Reynaldo Suarez Mr. Leopoldo Bercasio Mr. Mariano Aguilar, Jr. Mr. Victor A. Deoferio, Jr. This Order takes effect immediately. (SGD.) ROMULO M. VILLA Acting Commissioner