Processing of Income Tax Returns (1701C) by the Jeddah and Riyadh Posts

April 1, 1991 REVENUE MEMORANDUM ORDER NO. 13-91 SUBJECT : Processing of Income Tax Returns (1701C) by the Jeddah and Riyadh Posts TO : The Chief, International Tax Affairs Division, Internal Revenue Officers in Jeddah and Riyadh and Others Concerned Effective this year, the processing of taxable and exempt income tax returns (1701C) filed in the revenue posts in Jeddah and Riyadh shall be done in said posts, including the classifying, numbering, pre-audit, issuance of any assessment notices and storage thereof. These functions can be performed adequately by the revenue personnel assigned in these posts, and will result in savings in cost and time for the offices concerned. Refundable income tax returns shall continue to be processed as before following procedures prescribed below. In the processing of returns by the Jeddah and Riyadh posts, the following must be complied with: cd i 1) The classification and numbering of the taxable and exempt returns must follow the procedures prescribed in RMO No. 9-91, with the Office Code of the post as "100". 2) Refundable returns will still be transmitted not later than ten (10) days after the end of each month to the international Tax Affairs Division (ITAD), which shall be responsible for the processing thereof. 3) Information pertinent to the income tax returns processed by the foreign revenue posts, as prescribed by ITAD, shall be transmitted to the latter office, on a regular prescribed basis. 4) Relative to the issuance of assessment notices, the letter of demand and assessment notice shall be signed by the Revenue Attache in Riyadh, following the pertinent procedures prescribed in RMOs 27-85 and 5-86. 5) The Revenue Attache in Riyadh shall also comply with the pertinent provisions of RMO 51-89 on the preparation of Form 400.00 and the transmittal of the duplicate copy along with BIR Form 12.53, to the Accounts Receivable/Billing Division, not later than ten (10) days after the end of each month. 6) Furthermore, the Revenue Attache in Riyadh shall forward dockets with unpaid assessment notices three (3) months after the assessments were billed, to the Collection Enforcement Division for referral thereof or institution of collection enforcement proceedings. This Order amends the provisions of RMOs 27-85 and 51-89 accordingly and all other issuances inconsistent herewith. acd (SGD.) JOSE U. ONG Commissioner of Internal Revenue