Prescribed Form for BIR Rulings

August 6, 1980 REVENUE MEMORANDUM ORDER NO. 27-80 SUBJECT : Prescribed Form for BIR Rulings TO : The Revenue Service Chief (Legal), Chief, Law Division and Others Concerned In line with the Bureau's efforts to streamline its operations, you are hereby instructed to use the attached BIR form in preparing rulings for the signature of the Commissioner. I. Objectives Essentially, this form seeks to accomplish the following objectives: 1. To determine immediately the subject matter of a proposed ruling and the relevant section of the National Internal Revenue Code, as amended, on which the ruling is based, without the necessity of referring to the entire body of the communication; 2. To trace the prior ruling on the same issue, if one has already been issued; 3. To establish the identity of the BIR officer who may be contacted about the ruling; and 4. To determine the date the case has been assigned and the expediency of action thereon. II. Instructions The indexes shown on the upper portion of the BIR form which are reproduced hereunder are intended for the following: 1 2 3 000-00 000-00 000-00 Date Received ________ Person to Contact _____________ Telephone No. ________________ 1. Box No. 1 shall indicate the particular section of the Tax Code on which the proposed ruling has been based. The first three (3) digits are intended for the main section while the next two (2) digits are intended for the sub-section of the Tax Code. Illustration : Assuming that the subject matter of a proposed ruling covers corporations as defined under Section 20(b) of the Tax Code, this provision shall be coded in Box No. 1 as "020-b". 2. Box No. 2 shall indicate the number of BIR ruling already issued on the same subject matter which is immediately preceding the current proposed ruling. This will serve as official notice to the officers passing upon the proposed ruling of a prior ruling being relied upon. cd Illustration : Assuming that the issue in the current ruling is already covered by a prior ruling No. 1-80, dated January 30, 1980, the Code "001-80" shall be indicated in Box No. 2. 3. Immediately after the proposed ruling has been approved and signed by the Commissioner, the same shall be forwarded to the Law Division for numbering. The number assigned thereto shall be indicated in Box No. 3 Illustration : Assuming that number "2-80" was assigned to a current ruling dated January 31, 1980, this number shall be shown in Box No. 3 as "002-80". 4. Person to Contact . This column shall indicate the name of the officer who may be contacted about the ruling. 5. Telephone Number . This column shall indicate the telephone number of the officer who may be contacted about the ruling. 6. Date received . This column shall indicate the date when the case has been assigned to the officer who drafted the ruling. III. Disposition of Legal Queries Henceforth, all requests for rulings or opinions and replies thereto shall be coursed through the Chief of the Legal Service for assignment, review and finalization. aisa dc IV. Repealing Clause All previous orders or instructions which are inconsistent herewith are hereby repealed, modified or amended accordingly. V. Effectivity This Revenue Memorandum Order shall take effect immediately and shall apply starting with BIR Ruling No. 001-80. (SGD.) RUBEN B. ANCHETA Acting Commissioner Ministry of Finance BUREAU OF INTERNAL REVENUE Quezon City Bureau of Internal Revenue Ruling Date Received ________ Person to Contact _____________ Telephone No. _______________