Prescribing Guidelines and Procedures in the Implementation of the Memorandum of Agreement, dated May 25, 1995, between the Bureau of Internal Revenue (BIR) and the Bureau of Local Government Finance (BLGF)

August 14, 1995 REVENUE MEMORANDUM ORDER NO. 23-95 SUBJECT : Prescribing Guidelines and Procedures in the Implementation of the Memorandum of Agreement, dated May 25, 1995, between the Bureau of Internal Revenue (BIR) and the Bureau of Local Government Finance (BLGF) TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE This Order is issued to implement the provisions of the above Memorandum of Agreement (MOA) between the BIR and the BLGF under Revenue Memorandum Circular No. 19-95 dated June 01, 1995 with the main Mapping Operations and program of augmenting the revenue base and increasing tax collection efficiency. II. GUIDELINES AND PROCEDURES A. All Revenue District Offices (RDO) shall provide the BLGF, through it designated offices, the data and information enumerated under Section 5 of the above MOA. Likewise, it shall ensure that the reports enumerated under Sections 1 and 2 of the same MOA are delivered to them on time by local assessors and treasury offices. B. All RDO shall coordinate with the provincial/municipal assessors and treasurers within their respective jurisdiction to set up a BIR-BLGF Local Committee composed of Revenue District Officers, Municipal/City/Provincial Assessors and Treasurers and such other persons as may be designated by the Committee. This Committee shall have an RDO as Chairman and a Municipal/City/Provincial Treasurer as Vice-Chairman. In Revenue Regions 6, 7 and 8, however, the Local Committee shall be on a Regional Level headed by the Regional Director. It shall meet monthly to thresh out problems that may arise in the implementation of the MOA and to identify other areas of cooperation. C. Only those personnel authorized by the committee to receive and or deliver information from/to the Assessors and Treasury Offices shall be assigned to do the work. All data and information received in connection with this MOA shall not be divulged or used for any purpose other than those stated therein. For this purpose, a Non-Disclosure Statement (Annex A) shall be signed by all persons having access to the information. Any violation of this provision shall be dealt with accordingly. D. All records, documents, data or information received from the BLGF shall be utilized for BIR's Tax Mapping Operations and program to increase the revenue base and improve tax collection efficiency. Thereafter, it shall be forwarded and filed with the Administrative Division of the Revenue Region for future reference. E. As agreed upon by the BIR-BLGF Task Force created under Department Order No. 34-95, the reports, data and information enumerated under Section 1, 2 and 5 of the MOA shall be in the format prescribed below: 1. FROM BLGF : 1.1 ASSESSORS' OFFICE (Section 1 of MOA) a. Assessment Roll of Taxable Real Properties (ARPT) for the year; Xerox copies of ARPT, to be furnished yearly b. Tax Maps with corresponding Tax Map Control Rolls (TMCR); Xerox Copy 1.2 TREASURERS' OFFICE (Section 2 of MOA) a. Quarterly Listing of Income Tax Filers (Annex F): b. Monthly Listing of Professional Tax Filers (Annex C); c. Monthly Listing of Franchise Tax Filers (Annex D); d. Monthly Listing of Amusement Tax Filers (Annex E); 2. FROM BIR (Section 5 of MOA) 2.1 Annual List of Income Tax Filers (Annex F); 2.2 Quarterly Lists of Capital Gains Tax Filers (Annex G) 2.3 Updated Schedule of Approved Zonal Values Xerox copy of approval zonal values; 2.4 Quarterly Lists of Bank Taxpayers (Annex H); 2.5 List of Branches and Warehouses (Annex I); F. All RDOs shall require the taxpayers to indicate the amount date, place of payment and number of Community Tax Certificate in their Income Tax Return upon filing thereof; G. RDOs shall provide the provincial/city/municipal treasurers and assessors offices with the necessary materials (e.g. primers, leaflets, flyers, streamers, kits) to be distribute to local taxpayers as part of the BIR tax information and education campaign. III. MONITORING The members of the Inter-Agency Task Force created under Department Order No. 34-95 dated May 25, 1995 shall monitor the proper implementation of this RMO. IV. EFFECTIVITY This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner ANNEX A NON-DISCLOSURE STATEMENT I, ___________________________________, hereby swear, that during the term of my employment and forever thereafter, to keep confidential all information and materials obtained by me from or provided to me by the Bureau of Internal Revenue (BIR)/Bureau of Local Government Finance (BLGF), in relation to the Memorandum Of Agreement (MOA) dated May 25, 1995 entered into between the BIR and BLGF. All information obtained by me shall not be released, disclosed or used for any purpose other than these stated in the MOA, or except with prior consent of the BIR of BLGF, as the case may be. I understand that a breach of this undertaking will subject me to administrative sanctions and criminal liability under the National Internal Revenue Code and such other applicable laws. IN WITNESS WHEREOF, I hereunto affix my signature this _____________ day of _________, 19 _____ at __________________, Philippines. _______________________ (signature over printed name) Witnessed by: Chairman BIR-BLGF Local Committee R.R./RDO No. ___________ ________________________ (Mun./City/Prov.)