Processing of Photostat Copies of Income Tax Returns

August 27, 1985 REVENUE MEMORANDUM ORDER NO. 23-85 SUBJECT : Processing of Photostat Copies of Income Tax Returns TO : All Revenue Regional Directors Chief, Refund Audit Division Chief, Withholding Tax Division Information Systems Development Staff Others Concerned I. SCOPE: Promulgated hereunder are the rules and procedures for the guidance of all concerned in connection with the processing of photostat copies of income tax returns. cd II. OBJECTIVE: The objective of this order is to prevent the double-processing of income tax returns (i.e. 1701 and 1701A) by RISSI, as well as fake returns. III. POLICIES: A. Only original copies of income tax return comes from the Revenue Regions, shall be processed by RISSI. B. If the Revenue Regions cannot forward the original copies, then the xerox/photostat copies may be forwarded to RISSI provided that the Regional Director or his authorized representative certifies that the same is a xerox copy of the original copy which is in their custody. C. All uncertified xerox copies of income tax returns shall be returned by RISSI to the originating Revenue Region for proper certification. D. All 1981 and prior years income tax returns shall be forwarded to the Withholding Tax Division. cd IV. REPEALING CLAUSE: The provisions/Revenue Memorandum Orders and other issuances inconsistent herewith are voided or amended accordingly. V. EFFECTIVITY: This Revenue Memorandum Order shall take effect upon its approval. (SGD.) RUBEN B. ANCHETA Commissioner