Preparation of Tax Payment Acceptance Orders (TPAO) issued for the Tax Amnesty Provided under Presidential Decree No. 370

April 5, 1974 REVENUE MEMORANDUM ORDER NO. 18-74 SUBJECT : Preparation of Tax Payment Acceptance Orders (TPAO) issued for the Tax Amnesty Provided under Presidential Decree No. 370 TO : All Internal Revenue Officers and Others Concerned In view of the confidential nature of the tax amnesty return filed under Presidential Decree No. 370 which will involve the issuance of Bank Official Receipts if payment is coursed thru the banks without containing the name of the taxpayer, arrangements were made with the Central Bank of the Philippines to instruct authorized commercial banks to accept the TPAO without the name of the taxpayer but with the File Number issued by this Office. The Central Bank acceded to the request and quoted hereunder is the Memorandum to Authorized Agent Banks dated March 29, 1974 of Senior Deputy Governor Amado R. Brinas: "Bangko Sentral ng Pilipinas (CENTRAL BANK OF THE PHILIPPINES) Maynila, Pilipinas " OFFICE OF THE SENIOR DEPUTY GOVERNOR "MEMORANDUM TO AUTHORIZED AGENT BANKS "In the implementation of Presidential Decree No. 370, dated January 9, 1974, providing for tax amnesty for those who have failed to declare under Presidential Decree No. 23, please be advised that the Bureau of Internal Revenue will assign a 'File Number' to a taxpayer when he files a return. This number will be indicated in the Tax Payment Acceptance Order (TPAO) in lieu of taxpayer's name and address to insure the confidential nature of the returns filed. "Accordingly, authorized agent banks are requested to indicate said File Number in the Official Receipt, as shown in the TPAO, and the words 'TAX AMNESTY' in any part of the receipt. For your information, the Tax Code Number is 11-0000. (SGD.) AMADO R. BRINAS Senior Deputy Governor March 29, 1974 (MMAB No. 37 )" Accordingly, all those issuing TPAO's for Presidential Decree No. 370 are hereby enjoined to place only the File Number of the taxpayer in the TPAO to be issued in addition to the name of the bank where payment is to be made, the Tax Numeric Code which is 11-0500 and the amount due. It will be noted that in the Circular of the Central Bank the Tax Numeric Code referred to is 11-0000, whereas our instruction is to use 11-0500. The latter should be followed. Arrangements are being made with the Central Bank of the Philippines to issue a correcting order to the authorized commercial banks. MISAEL P. VERA Commissioner of Internal Revenue