Closing of Tax Docket; Stop Issuance of Unpostable Revenue Official Receipts; Designation of the BIR Representation to the PTA-BIR Working Committee Pursuant to the Memorandum of Agreement Between the Philippine Tourism Authority and the Bureau of Internal Revenue and Definition of Functions

April 4, 1975 REVENUE MEMORANDUM ORDER NO. 23-75 SUBJECT : Closing of Tax Docket SUBJECT : Stop Issuance of Unpostable Revenue Official Receipts SUBJECT : Designation of the BIR Representation to the PTA-BIR Working Committee Pursuant to the Memorandum of Agreement Between the Philippine Tourism Authority and the Bureau of Internal Revenue and Definition of Functions TO : All Internal Revenue Officers and Others Concerned 1. The exigencies of the revenue service so requiring and in order to provide adequate assistance to investors and registered enterprises in the availment of incentive benefits under Presidential Decree No. 535, there is hereby constituted a group to represent the BIR with the Philippine Tourism Authority in their concurrent capacities and in addition to their present duties and functions, as follows: Mr. Silvestre M. Torres, Jr. Head Mr. Daniel Del Mundo, Jr. Member Mr. Angeles Barrios, Jr. Member 2. In the performance of its functions as embodied in the Memorandum of Agreement between the Bureau of Internal Revenue and the Philippine Tourism Authority, the BIR Group shall have exclusive jurisdiction in the processing and verification of all applications for the grant of the incentives, exemptions and tax credits, as well as the investigation and verification of the books of accounts and other records of all taxpayers applying for registration or are registered with the Philippine Tourism Authority. 3. For internal revenue tax purposes, the BIR Group shall be under the operational and administrative supervision of the Deputy Commissioner of Internal Revenue and shall utilize the examiners assigned to the Tax Compliance Group, Intelligence Unit or such other personnel as may be necessary in the verification of tax liabilities of taxpayers who are classified as "registered tourism enterprise," as defined in Section 3 of Presidential Decree No. 535, as well as the investigation of the reported salting of foreign exchange by persons engaged in the tourist industry. 4. This Order shall take effect immediately, revoking Revenue Special Order No. 13-75, dated January 10, 1975 and all other memoranda or special orders contrary to or inconsistent herewith. Please be guided accordingly. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5