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Extension of the Ongoing Second Phase of "Operation Linis" and Amendments to Revenue Memorandum Order No. 33-82 Dated October 8, 1982

Revenue Memorandum Order No. 23-83 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Jul 1, 1983

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June 14, 1983 REVENUE MEMORANDUM ORDER NO. 23-83 SUBJECT : Extension of the Ongoing Second Phase of "Operation Linis" and Amendments to Revenue Memorandum Order No. 33-82 Dated October 8, 1982 TO : All Operation Linis Task Forces, Revenue Service Chiefs, Revenue Regional Directors, Revenue District Officers and Others Concerned I. RATIONALE There was not much time afforded the field collection units to concentrate fully on the Second Phase of "Operation Linis" The period from January to April, 1983 was directed primarily to the seasonal renewal of privilege tax receipts, payment of percentage taxes, filing of income tax returns, the yearly tax information campaigns, etc. RMO No. 9-83 dated March 16, 1983, which contains the latest issuance on "Operation Linis", was received by the field collection units in April this year. Thus, they had barely a little over two months to implement its provisions. II. EXTENSION It is therefore imperative that "Operation Linis" be extended, as it is hereby extended up to December 31, 1983, to enable the operating units to maximize their collection performances under this Program. III. AMENDMENTS The coverage of "Operation Linis" is hereby broadened to include all tax delinquencies involving 1980 and prior years, assessed/demanded as of December 31, 1982, to enable as many taxpayers as possible to avail of its benefits. However, transfer taxes are excluded from this coverage in addition to withholding taxes, and other tax liabilities previously paid with cheques subsequently dishonored for one reason or another, as provided in Section II - Amendments and Inclusions - of Revenue Memorandum Order No. 9-83, dated March 3, 1983. IV. EFFECTIVITY This Order shall take effect on July 1, 1983. (SGD.) RUBEN B. ANCHETA Acting Commissioner

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