Transferring from Revenue District Office No. 33 (Intramuros) to Revenue District Office No. 51 (Pasay City) the Processing of Documents Coming from Foreign Service Posts (FSPs) and from the Revenue Attache Office (RAO) and the Processing of Returns of Non-Resident Citizens with Foreign Addresses

June 26, 1996 REVENUE MEMORANDUM ORDER NO. 20-96 SUBJECT : Transferring from Revenue District Office No. 33 (Intramuros) to Revenue District Office No. 51 (Pasay City) the Processing of Documents Coming from Foreign Service Posts (FSPs) and from the Revenue Attache Office (RAO) and the Processing of Returns of Non-Resident Citizens with Foreign Addresses TO : All Internal Revenue Officers And Others Concerned I. OBJECTIVE: This Order is issued to transfer from Revenue District Office No. 33 (Intramuros) to Revenue District Office No. 51 (Pasay City) the responsibility of processing documents coming from Foreign Service Posts (FSPs) and from the Revenue Attache Office (RAO), in view of the transfer of the office of the Department of Foreign Affairs (DFA) from Manila to Pasay City, as well as processing of returns of non-resident citizens with foreign addresses. II. GUIDELINES AND PROCEDURES: A. Processing of Documents From the Diplomatic Pouch of FSPs : 1. At least once a month, the diplomatic pouch containing documents from FSPs shall be picked up by duly designated personnel of Revenue District Office (RDO) No. 51 (Pasay City) from the Accounting Department of the Department of Foreign Affairs (DFA) located at the DFA Bldg., Roxas Blvd., Pasay City. 2. The contents of the pouch shall be sorted and distributed to concerned offices as follows: a. BIR Form 1701A or 1701 as filed by the different DFA officials and employees in the FSPs: All copies Initially, to the Collection Section for processing and, thereafter, to other concerned sections in the RDO as provided for in existing procedures. b. BIR Form 1701C as filled in the FSPs: All copies Initially, to the Collection Section for processing and, thereafter, to other concerned sections in the RDO as provided for in existing procedures. c. Official Receipts of payments made by non-resident citizens: Original Information Systems Operations Service (ISOS) Triplicate Revenue Accounting Division (RAD) d. BIR Form 12.32 B or Overseas Abstract of Collections: Original and RAD, who shall forward the original copy to the COA Triplicate Resident Auditor, and a photocopy to International Tax Affairs Division (ITAD) Duplicate Tax Assistance Unit, RDO No. 51. e. BIR Form 16A or Monthly Report of Accountability: All copies RAD 3. In case a Certification is requested by a taxpayer for purposes of securing a Balikbayan Travel Tax Exemption, the Tax Assistance Unit of RDO No. 51 shall issue said Certification upon verification of the taxpayer's payment or non-payment of taxes from the duplicate copy of BIR Form 12.32B or Overseas Abstract of Collections. B. Processing of documents from the RAO : The following documents coming from the RAO shall be retrieved at the DFA by the duly designated personnel of RDO No. 51 and distributed to concerned offices as follows: 1. Refundable Income Tax Returns (BIR Forms 1701C): All copies Initially, to the Assessment Section for processing and, thereafter, to other concerned offices as required, in accordance with existing procedures. 2. Form 40.00 with BIR Form 12.53 as required by RMO 13-91: All copies Initially, to the Assessment Section for processing and, thereafter, to other concerned offices as required, in accordance with existing procedures. 3. Dockets with unpaid Assessment Notices: All copies Initially, to the Assessment Section and, thereafter, to the Collection Section for necessary action/referral thereof. 4. Officials Receipts of payments made by non-resident citizens: Original ISOS Triplicate RAD 5. BIR Form 12.32B or Overseas Abstract of Collections: Original and RAD, who shall forward the original copy to the COA Triplicate Resident Auditor, and a photocopy to ITAD Duplicate Tax Assistance Unit, RDO No. 51 6. Alpha Listing of Filers Tax Assistance Unit, RDO No. 51. C. Processing of Returns of Non-resident Citizens with Foreign Addresses with enclosed Philippine Currency Checks : 1. Non-resident citizens with foreign addresses who opt to mail from abroad their tax returns and payments shall mail them directly to RDO No. 51. These returns and payments shall be forwarded by the Collection Section of RDO No. 51 to the nearest Accredited Agent Bank (AAB) not later than the day following their receipt of the return. The duplicate copy of the return, duly validated by the bank to reflect the tax payment, shall be mailed back to the concerned taxpayer by the Collection Section not later than the day following its validation by the bank. 2. In case non-resident citizens with foreign addresses opt to file their returns and pay taxes here through an agent, the tax returns shall be filed and corresponding taxes paid at any AAB located within RDO No. 51. 3. In case non-resident citizens with foreign addresses opt to file their returns without any payment here through an agent, the tax returns shall be filed at RDO No. 51. These shall cover returns which are exempt, refundable, taxable break-even and taxable where the first installment is already covered by the amount of tax withheld. D. Processing of Returns With Enclosed Foreign Currency Checks from FSPs and/or Through Mail : Returns with enclosed foreign currency checks from FSPs and/or through mail shall be received and processed by the Collection Section of RDO No. 51 as follows: 1. Collate all income tax returns with enclosed foreign currency checks received the previous day and prepare them for deposit. 2. The Section Chief shall prepare an Authority to Accept Payment (ATAP) for approval of the Revenue District Officer or his duly authorized representative, for the foreign currency check received, not later than the day following the receipt of the check. The amount in the ATAP shall be in US dollars. However, a notation shall be made in the space provided for, indicating the amount in words and the exchange rate used. For checks made and drawn on a foreign bank, the reference rate of the Bangko Sentral ng Pilipinas as of the date of payment shall be used. For checks made abroad and drawn on a local bank, the exchange rate of the drawee bank on the date of payment shall be used. 3. Present the duly accomplished ATAP to the Collection Officer who will then include the foreign currency check received in the List of Deposited Collections. The amount in the List of Deposited Collections shall be in pesos and a notation shall be made as to the exchange rate used. The original copy of the ATAP shall be retained by the Section Chief. 4. The Collection Officer shall remit the foreign currency check to the Bureau of Treasury through its depository bank, Land bank-Intramuros, together with the List of Deposited Collections and the income tax return not later than the day following the receipt of the check. The bank will then issue a Receipt for Collection Items which indicates the drawee bank, check number, date issued and the amount in foreign currency. 5. The Collection Officer shall then issue an official receipt, indicating the agency, payor, nature of collection, account code, amount in foreign currency and a notation in the space provided for, indicating the peso amount in words and the exchange rate used. 6. The Collection Officer shall then mail the official receipt and original of the Income Tax Return to the taxpayer not later than the day following the issuance of the receipt. 7. The duplicate and triplicate copies of the ATAP, List of Deposited Collections and the Receipt for Collection Items shall be kept in a separate folder and filed by the Collection Officer for future reference. III. REPEALING CLAUSE: This Order repeals and/or amends accordingly the provisions of RMO Nos. 10-91, 19-94 and 30-94 and other issuances and/or portions thereof inconsistent herewith. IV. EFFECTIVITY: This Order takes effect July 1, 1996. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner