Amending Revenue Memorandum Order No. 29-81 Dated October 27, 1981 Regarding the Procedures in the Receipt, Processing, Handling and Safekeeping of Tax Amnesty Returns and Statements of Assets, Liabilities and Net Worth Filed under Presidential Decree No. 1840 Dated September 19, 1981

June 10, 1982 REVENUE MEMORANDUM ORDER NO. 22-82 SUBJECT : Amending Revenue Memorandum Order No. 29-81 Dated October 27, 1981 Regarding the Procedures in the Receipt, Processing, Handling and Safekeeping of Tax Amnesty Returns and Statements of Assets, Liabilities and Net Worth Filed under Presidential Decree No. 1840 Dated September 19, 1981 TO : All Internal Revenue Officers and Others Concerned To supplement the procedures prescribed by Revenue Memorandum Order No. 29-81 so as to cover cases where the tax amnesty returns and Statements of Assets, Liabilities and Net Worth were filed in the National Office, paragraph II, subparagraph D thereof is hereby amended to read as follows: acd "D. Numbering of Returns and Statements 1. Returns with or without statements - The Revenue District Officer/Chief, International Operations Division/other Internal Revenue Officers from the National Office shall assign a file number to each amnesty return in accordance with the procedure prescribed below. The file number shall have the following components: a. Revenue District Code (use 00 for returns filed abroad and NO for returns filed in the National Office) b. Payment Code F - if fully paid I - if paid in installment c. Revenue Region Code (use 000 for returns filed abroad and 0 for returns filed with the National Office) d. Serial Number (assign consecutively starting from 000001) e. Presidential Decree Number. Example - An amnesty return filed in Revenue District Office No. 28, Malabon-Navotas by a taxpayer who fully paid the tax due shall be given the following number: 28-F-04B-000001-1840 An amnesty return filed in New York, U.S.A. by a non-resident citizen who paid his tax in full upon filing his return shall be given the following number: 00-F-000-000001-1840 An amnesty return filed in the National Office by a taxpayer who paid the tax due on installment basis shall be given the following number: casia NO-1-0-000001-1840 The same file number shall be assigned and indicated in all attachments to the return. The corresponding file number assigned to each taxpayer shall also be indicated in the column provided in the remaining copies of the transmittal list. 2. Statements without returns - The file number of statements of assets, liabilities and net worth shall have the following components: a. Revenue District Code (use 00 for returns filed abroad and NO for returns filed in the National Office) b. Statement Code (use code "S" in all cases) c. Revenue Region Code (use 000 for returns filed abroad and 0 for returns filed in the National Office) d. Serial number (assign consecutively starting from 000001) e. Presidential Decree Number. Example - A statement filed in Revenue District Office No. 21, Valenzuela, shall be given the following file number: 21-S-03B-000001-1840 A statement filed in the National Office shall be given the following file number: acd NO-S-0-000001-1840" Strict compliance with the procedure herein prescribed by all internal revenue officials concerned is hereby enjoined. (SGD.) RUBEN B. ANCHETA Acting Commissioner