Procedure in Receiving and Processing of Individual Income Tax Returns Filed Pursuant to Presidential Decree No. 213, Dated June 16, 1973

June 22, 1973 REVENUE MEMORANDUM ORDER NO. 26-73 SUBJECT : Procedure in Receiving and Processing of Individual Income Tax Returns Filed Pursuant to Presidential Decree No. 2 1 3, Dated June 16, 1973 TO : All Internal Revenue Officers and Others Concerned The following procedure, shall be followed in the receiving and processing of amnesty tax returns filed under Presidential Decree No. 213 and the summary statement attached thereto. I. Forms to be used A. B.I.R. Form 1701 and 1701A. B. B.I.R. Form 1701-G, (summary statement that should be attached to the individual income tax returns filed by the taxpayer). II. Receiving and Numbering of Returns A. Receipt of Returns 1. The returns filed under Presidential Decree No. 213 are to be received by Mr. Eufracio D. Santos, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue and such other officials in the National Office, as may be designated by the Commissioner of Internal Revenue to accept the returns, Regional Director thru the Chief, Assessment Branch, or the Revenue District Officer. cdt 2. The returns (original and duplicate) as well as all the attachments thereto shall be stamped with the date of receipt of the returns and signed by the receiving official. 3. Collection Agents are not authorized to accept returns filed under Presidential Decree No. 213. 4. The Regional Director may, in meritorious cases and depending on the number of taxpayers filing returns, designate additional officials to receive returns in the Regional Office or in Revenue District Offices. B. Numbering of Returns 1. Immediately upon receipt of the returns either in the National Office, Regional Office, or Revenue District Office, a File Number must be assigned and indicated on each return in the following manner: (a) Codes 32 = Revenue District office Code (Number depends upon the district) 06 = Regional Office Code (Number depends on the region) NO = National Office 00001 = Main Serial Number 213 = Number of Presidential Decree 70 = Year of the return Thus, the summary statement attached to the income tax returns shall bear file number 32-06-00001-213 if filed in the Revenue District office of Cavite; 06-00001-213 if filed in the Regional Office; and NO-00001-213 if filed in the National Office. The income tax returns shall bear the same serial number but the suffix shall be the year of the return which should be in the following manner: 32-06-00001-213 for the summary statement 32-06-00001-72 for the 1972 income tax return 32-06-00001-71 for the 1971 income tax return (b) Every office authorized to receive returns shall start their numbering with 00001. III. Acceptance of Payment A. Payment thru the banks 1. In places where payment thru the banks is the prescribed procedure, only those authorized to accept returns under this procedure shall issue the Tax Payment Acceptance Order (TPAO). (a) Only the File Number given to the taxpayer, amount to be paid and the Tax Numeric Code [11-2000] are to be indicated in the TPAO in addition to the name of the bank chosen by the taxpayer for payment of the tax due. (b) The duplicate (pink) copy of the TPAO issued should be stapled to the summary statement (1701G) and the regular returns (BIR Form 1701 or 1701A). The distribution of the copies of the TPAO shall be made in the same manner as that for all other taxes. B. Payment thru Collection Agents 1. In districts where payment thru banks is not the prescribed procedure, the receiving officer shall prepare an Authority to Accept Payment (ATAP) shown as Annex "A" instead of the TPAO. Only three copies of the ATAP shall be prepared. The original and duplicate copies are to be given to the taxpayer while the triplicate copy should be attached to the return filed. 2. The Tax Numeric Code (11-2000) should be indicated in the ATAP and in the BIR Official Receipt (Form 25.24) issued by the Collection Agent. 3. The Authority to Accept Payment shall be accomplished in triplicate, the distribution of which is as follows: (a) Original copy to be attached by the Collection Agent to the original copy (Bureau copy) of the official receipt (BIR Form 25.24). (b) Duplicate copy for the taxpayer. (c) Triplicate copy to be attached by the authorized issuing officer to the corresponding summary statement. C. Only one (1) TPAO or ATAP, as the case may be, shall be issued for the total amount due shown on the summary statement (BIR Form 1701G). IV. Transmittal of Receipts A. Collection Agents are instructed to transmit the original copies of all receipts issued for tax payments under Presidential Decree No. 213, together with the original copy of the ATAP, direct to Mr. Eufracio D. Santos, c/o Office of the Commissioner. Such fact should be noted in his collection report to be submitted to the Accounting Division. B. The TPAO Unit in the National Office upon receipt of the BIR copies of the Bank Official Receipts should process them and segregate all payments under Presidential Decree No. 213. The receipts so segregated should be forwarded to Mr. Eufracio D. Santos, c/o Office of the Commissioner of Internal Revenue. V. Transmittal of Returns A. Returns received in the Regional Office, Revenue District Office and offices in the National Office other than the Office of the Commissioner of Internal Revenue should be transmitted monthly to the Office of the Commissioner of Internal Revenue, Attn: Eufracio D. Santos, for safekeeping. The BIR copy of the TPAO or the third copy of the ATAP should be attached to the original and duplicate copies of the return and the statement attached thereto. Every transmittal shall be accompanied by a corresponding letter indicating therein only the File Numbers of the summary statements (BIR Form No. 1701G) VI. Effectivity The Provisions of this memorandum order are effective immediately. All those concerned are hereby enjoined to follow strictly the provisions thereof. MISAEL P. VERA Commissioner of Internal Revenue ANNEX A AUTHORITY TO ACCEPT PAYMENT Income Tax Due Under Presidential Decree No. 213 Valid if tendered on or before ___________________ ___________________ Date File No. ____________ Amount to be paid in words ______________ Tax Numeric Code = 11-2000 ______________ (P______________) To the Collection Agent: Please collect the above amount as full payment of the tax due pursuant to Presidential Decree No. 213. ________________________________ (Signature of Issuing Officer) ________________________________ (Name in Print) To be accomplished by the Collection Agent Amount paid ________________________________ (P________________) (In words) O.R. No.___________________________ Date _______________________ ________________________ (Signature) ________________________ (Name in Print) ________________________ (Designation) INSTRUCTIONS A. Who are required to file 1. Any person who is not liable to pay an income tax but is nevertheless required by law to file an income tax return as enumerated below, and who failed to do so, to wit: Every [1] Filipino citizen, whether residing in the Philippines or abroad; or [2] resident alien, or [3] non-resident alien engaged in trade or business in the Philippines, shall file an income tax return if he falls under any of the following categories, regardless of whether he derives any income or not for the taxable year if, during that taxable year, he (1) Is an official or employee of the Government or has a contract with the Government of the Republic of the Philippines, or any of its agencies or instrumentalities, including government-own or controlled corporation, regardless of the nature of his appointment or duration of his employment. (2) Is a professional; (3) Is a registered or beneficial owner or mortgagee of any real property; (4) Is a registered or beneficial owner or mortgagee of any motor vehicle; (5) Is a registered or beneficial owner, or mortgagee of any share of stock or security of a corporation, or any interest in a firm or partnership; (6) Has travelled abroad, except children below eighteen years of age; (7) Has filed a certificate of candidacy for any public office except barrio officials and municipal councilors; (8) Is engaged in trade or commerce. 2. Any person liable to pay an income tax who failed to file the corresponding income tax return and pay the tax due thereon. B. When and where to file and pay This statement together with the accompanying income tax return/s must be filed and the amount due thereon paid on or before October 31, 1973 with Mr. Eufracio D. Santos, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue, Regional Director thru the Chief, Assessment Branch or Revenue District Officer. C. Amount of tax to be paid The amount of tax to be paid shall be ten (10) pesos for each year that no return was filed plus an amount equal to twenty (20) per cent of the tax due on the return or returns filed with this statement.