Announcing the Holding of the 2000 Raffle Promo "Humingi ng Resibo, Milyun-Milyon Pa Rin Ang Panalo"

August 1, 2000 REVENUE MEMORANDUM ORDER NO. 20-00 SUBJECT : Announcing the Holding of the 2000 Raffle Promo "Humingi ng Resibo, Milyun-Milyon Pa Rin Ang Panalo" TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and Other Internal Revenue Officers Concerned This Order announces the holding of another raffle promo in line with the institutionalization of the Bureau's raffle project per RMO 35-99. This RMO, thus, amends the slogan of the raffle promo per RMO 65-99, "Humingi ng Resibo, Milyun-Milyon ang Panalo: Millennium Draw," now to read "Humingi ng Resibo, Milyun-Milyon Pa Rin ang Panalo." llcd I. Objectives This order is issued to: 1. improve tax awareness by encouraging consumers to demand sales invoices and receipts for purchases; 2. involve the private sector in the government's aim to increase revenue collection; 3. enhance the Bureau's data bank and facilitate the development of a system for the effective audit of tax liabilities; and 4. verify the authenticity of surrendered sales invoices and receipts and take necessary action in cases of tax fraud and/or tax evasion. II. Policies In order to attain these objectives the following policies are hereby prescribed. 1. The raffle of sales invoices and receipts shall be conducted as follows: a. Regional Raffles to cover cities and municipalities within the jurisdiction of Revenue Regional Offices. There shall be nineteen (19) different Regional Raffles. b. Area Raffles to cover cities and municipalities within the jurisdiction of the Luzon, Visayas, Mindanao, and National Capital Region Internal Revenue Offices. There shall be four (4) Area Raffles for the Christmas Draw. c. National Raffle to cover all cities and municipalities nationwide. There shall be one (1) National Raffle for the Christmas Draw. 2. All sales invoices and receipts issued by establishments within the jurisdiction of the cities and municipalities as specified above for purchases of goods and services by consumers, regardless of amount, shall qualify for the raffles, provided that the following requirements appear in the sales invoices/receipts: business name and address, Taxpayer Identification Number (TIN), name of printer (BIR Permit Number) with the inclusive serial number of the booklets, and date of issuance of the sales invoice/receipts. 3. Receipts or tapes issued in lieu of sales invoices from authorized cash register machines shall be accepted provided the following information appear therein: business name and address, taxpayer identification number and date of issuance. 4. Only the original of the sales invoices and receipts shall be considered in the raffles. 5. Only individuals are qualified to join the raffle. 6. The Taxpayer Information & Education Division and/or the Tax Assistance Units in Revenue Regions and Revenue District Offices shall assign telephone lines for taxpayers to utilize for complaints against establishments for non-issuance of receipts. III. Raffle Mechanics 1. Sales invoices and receipts issued by establishments to consumers within jurisdictional cities and municipalities beginning July 1, 2000 to December 10, 2000 shall qualify for the Christmas Draw. 2. Each participant in the raffle shall write at the back of the sales invoice or receipt his name, address, telephone number, if any, and signature and drop the same at designated drop boxes. 3. The Regional Directors, upon recommendation of their Revenue District Offices, shall determine the locations where drop boxes shall be placed. It shall be the responsibility of the Revenue District Offices to gather the sales invoices and receipts from the drop boxes and forward the same to the Regional Offices. The Regional Offices shall then transport the receipts/invoices to the designated venues before each raffle where the " tambiolos " are located. 4. Winners shall be notified by letter, telephone or telegram. The list of winners shall be- published in a widely circulated national newspaper. Such list shall also be posted at BIR National Office as well as the Regional and District Offices. 5. A person is qualified to win one prize separately in any of the draws and shall be entitled to all such prizes. However, if a taxpayer wins more than once in the same draw, he shall be entitled to the higher prize only. 6. Receipts not drawn during the Area Draw will be included in the National Draw. 7. In cases where the winning receipts/invoices are spurious, the winner shall still be entitled to the prize. However, the establishment that issued such receipt/invoice shall be subject to investigation. A participant to the raffle who falsifies receipts or invoices shall be subject to investigation and if warranted, criminal prosecution. Furthermore, a participant who has falsified the winning invoice or receipt shall not be entitled to the prize. 8. Winning receipts or invoices of each Draw, which were found to be spurious should be referred to the Tax Fraud Division or the Special Investigation Division for possible investigation. 9. Winners may claim their prizes from the Financial and Administrative Service of the BIR at the National Office for the National Raffle and in the Finance Division of Revenue Regions for the Area and Regional Raffles upon presentation of proper identification paper(s) and the notice of winning sent by the BIR. Prizes not claimed within sixty (60) days after the raffle shall be forfeited in favor of the BIR. prcd 10. A representative of the Department of Trade and Industry (DTI) shall supervise all raffles. 11. The Raffle Promo Committee shall be responsible for the overall control, monitoring, and evaluation of the implementation of the raffle and shall undertake all the necessary activities related to the BIR Raffle Promo. 12. In accordance with the permit issued by the Department of Trade and Industry, BIR employees and their relatives up to the second degree by consanguinity and affinity are disqualified from joining the raffle promo. IV. Raffle Draw Dates and Prizes 1. Following is the schedule of the raffle draws, draw sites and the corresponding prizes to be awarded: A. REGIONAL RAFFLE November 17 or 18, 2000 (Friday or Saturday) Draw sites discretionary upon the Regional Offices. 1. PRIZES INDIVIDUAL 1ST Prize 100,000 2ND Prize 50,000 3RD Prize 30,000 Consolation Prizes 10 winners 20,000 15 winners 10,000 20 winners 5,000 B. AREA RAFFLE Area Venue Date Mindanao Davao City November 24, 2000 Visayas Bacolod City November 27, 2000 Luzon Baguio City December 01, 2000 NCR Manila December 06, 2000 1. PRIZES 1ST Prize 1,000,000 2ND Prize 750,000 3RD Prize 500,000 Consolation Prizes 20 winners 20,000 30 winners 10,000 40 winners 5,000 C. NATIONAL RAFFLE @ SM City North Edsa on December 10, 2000 1. PRIZES INDIVIDUAL 1ST Prize 2,000,000 2ND Prize 1,000,000 3RD Prize 750,000 Consolation Prizes 10 winners 50,000 20 winners 20,000 30 winners 10,000 V. Responsibilities of RDOs and RDs 1. Revenue District Officers and their Regional Directors shall be responsible for all sales invoices and receipts placed in drop boxes within their areas of jurisdiction. 2. For the Regional Draw on November 17 or 18, 2000, the Revenue District Offices shall retrieve the sales invoices and receipts from drop box centers within their areas of jurisdiction and forward the same to their respective Regional Offices. The Regional Offices will then transmit the receipts/invoices before the draw date to the designated venues where the " tambiolos " are located. 3. After the Regional Draw, the Regional Offices shall then forward the non-winning receipts/entries to the designated venues for the Area Draw before the scheduled dates. 4. After the Area Draw, all non-winning receipt-entries will be forwarded immediately to the National Office, through the Chief, General Services Division for the National draw on December 10, 2000. 5. The Revenue District Officers thru their Regional Directors shall prepare a report using the format in Annex A on the distribution of drop boxes and streamers and submit the same on or before October 3, 2000 to the Office of the Deputy Commissioner for Operations, thru the Chief, Taxpayer Information & Education Division. 6. The Regional Directors shall submit a report using the format in Annex B on or before December 18, 2000 covering all the activities undertaken in connection with the raffle promos. 7. The Regional Directors shall coordinate with their respective RDOs; control, supervise, and ensure the proper observance of these policies and guidelines. VI. Monitoring of Surrendered Receipts/Invoices 1. Surrendered receipts and invoices are the official receipts, sales invoices and cash register tapes, which were placed in the drop boxes for inclusion in the raffle promos conducted by the BIR. 2. After the conduct of the raffle promos, the BIR Raffle Promo Committee shall take charge of undertaking a random sampling of sales receipts and invoices from the lot of entries and endorse custody of this sample as well as receipts and invoices drawn in the raffle to the Tax Fraud Division or to the Special Investigation Divisions of Revenue Regions. 3. The Tax Fraud Division shall develop and take charge of a system for checking and verifying the authenticity of the surrendered receipts and invoices transmitted by the BIR Raffle Committee. 4. All Special Investigation Divisions of the Revenue Regions shall coordinate with the Tax Fraud Division in the implementation of such system. 5. The following functions shall be included in the system to be undertaken by Tax Fraud Division: a. Check- and verify the authenticity, validity and correctness of the receipts, invoices or cash register tapes; b. If warranted, investigate through Letters of Authority the following: i. Taxpayers who have issued receipts and invoices, which have not met the requirements of authentic receipts, sales invoices, or cash register tapes; and ii. Taxpayers who have issued spurious receipts, sales invoices or cash register tapes. 6. All verifications and investigations shall be done in accordance with the procedures provided under existing issuance. 7. Unless otherwise required by the Tax Fraud Division or the Special Investigation Divisions, all surrendered sales invoices and receipts shall be disposed of by the Records Division. LexLib VII. Effectivity This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ANNEX A REPORT ON THE DISTRIBUTION OF DROP BOXES AND STREAMERS REVENUE REGION NO. _______ Date _____________ RDO No. ______ A. Total Number of allocated drop boxes for distribution: _______ Places Distributed : No . of Drop Box/es 1. 2. 3. 4. 5. B. Posters C. Total Number of allocated streamers to be distributed: ______ Places Distributed : No . of Drop Box/es 1. 2. 3. 4. 5. Person responsible for delivery of the drop boxes: ______ Person responsible for the retrieval of receipts: ________ Submitted by: _______________ (RDO) Attested by: _______________ Regional Director ANNEX B REPORT ON THE RAFFLE OF SALES INVOICES AND RECEIPTS REVENUE REGION NO. ________ _________________________ 1. DATE AND PLACE OF RAFFLE: ______________________________ 2. NUMBER OF DROP BOXES AND DESIGNATED ESTABLISHMENT _______________________ ________________________ _______________________ ________________________ _______________________ ________________________ 3. LIST OF WINNERS AND PRIZES AWARDED PRIZES WINNERS ESTAB. ISSUING RECEIPT ________________ ________________ _______________ ________________ ________________ _______________ ________________ ________________ _______________ ________________ ________________ _______________ 4. PROCEDURE (including modifications) UNDERTAKEN IN IMPLEMENTING THE RAFFLE __________________________________________________________ __________________________________________________________ __________________________________________________________ __________________________________________________________ 5. INFORMATION DISSEMINATION TECHNIQUES UTILIZED __________________________________________________________ __________________________________________________________ __________________________________________________________ __________________________________________________________ 6. PROBLEMS/CONSTRAINTS ENCOUNTERED AND SOLUTIONS APPLIED AND/OR RECOMMENDED PROBLEMS/CONSTRAINTS SOLUTIONS/RECOMMENDATIONS _________________________ ________________________ _________________________ ________________________ 7. SIGNIFICANT EFFECTS OF THE RAFFLE (i.e. participation of public, tax compliance, issuance of receipts by establishments, Revenue Collection, etc. LibLex) _________________________________________________________ _________________________________________________________ 8. Other Comments, Remarks, Recommendations _________________________________________________________ _________________________________________________________ _________________________________________________________ Submitted by: ____________________ Regional Director Date: _______________ Instructions : 1. Accomplish all the required information contained herein. Use additional sheets whenever necessary. 2. Submit the report to the Chairman, Raffle Promo Committee, copy furnish the Taxpayer Information & Education Division.