Amending RMO No. 25-90 and Prescribing the Raffle of Sales Invoice and Receipts

August 12, 1991 REVENUE MEMORANDUM ORDER NO. 27-91 SUBJECT : Amending RMO No. 25-90 and Prescribing the Raffle of Sales Invoice and Receipts TO : All Internal Revenue Officers and Others Concerned I. Objectives : It has been observed that the Raffle of Sales Invoices and Receipts under RMO No. 25-90, has not been as effective as expected due to several deficiencies, to wit: (1) budgetary constraints resulting in meager prizes; insufficiency of drop box centers and limited number of coupons; (2) inadequate publicity and promotions; and (3) meticulous procedures making the raffle complicated and unattractive to the consumers/taxpayers. This Order aims to: 1. rectify the imperfections of the system on the Raffle of Sales Invoices and Receipts cd i 2. maximize efforts in activities pertinent to the Raffle of Sales Invoices and Receipts through the involvement of the private sector. II. Policies In order to attain these objectives the following policies are hereby prescribed. 1. Raffle of sales invoices and receipts shall be conducted initially in the National Capital Region, comprising of the following cities and municipalities: Cities 1. Kalookan 2. Pasay 3. Manila 4. Quezon Municipalities 1. Malabon 2. Navotas 3. Valenzuela 4. Mandaluyong 5. San Juan 6. Muntinlupa 7. Pasig 8. Marikina 9. Las Pias 10. Makati 11. Pateros 12. Taguig 13. Paraaque 2. All sales invoices and receipts issued by establishments located within the jurisdiction of the cities and municipalities as specified above for purchases of goods and services by consumers, regardless of amount, shall qualify for the raffle, provided that the following requirements are contained in said sales invoices/receipts: name of establishment, business address, Tax Account Number (TAN)/or Taxpayer Identification Number (TIN) printer's authority to print (BIR Permit Number) with the inclusive serial numbers of the booklets. 3. Receipts or tapes issued in lieu of sales invoices from authorized cash register machines shall be accepted provided the following information are contained: seller's name, taxpayer account number/taxpayer identification number and business address of the entity issuing such cash register machine receipts or tapes. 4. Only the original of the Sales Invoices and Receipts shall be used in the Raffle. 5. The Intelligence and Investigation Office (IIO) and/or the Special Investigation Branch in Revenue Regions shall assign telephone lines (hot line) which the taxpayers may utilize for complaints against establishments on non-issuance of receipts. 6. The mechanics adopted for this and subsequent raffles in the Revenue Regions shall be determined by the Committee created by RSO No. 85-91. 7. The Raffle Prize Committee under RSO No. 71-90 shall take charge of the preparation of guidelines and all matters regarding the prizes to be awarded in the raffle. acd III. Special Raffle Mechanics 1. Sales Invoices and Receipts issued by establishments located within the abovementioned cities and municipalities starting September 1, 1991 to December 15, 1991 shall qualify for the raffle draw. 2. Only individuals are qualified to join the raffle. 3. Each participant in the raffle shall indicate at the back of the sales invoice or receipt his name, address, telephone number and signature and drop the same at designated drop boxes. 4. The Regional Directors, upon recommendation of their Revenue District Officers, shall determine the places where drop boxes shall be stationed. It shall be the responsibility of the Revenue District Officers to gather the sales invoices and receipts from respective drop boxes and forward the same to the where the "tambiolos" are located before each raffle. 5. Raffle dates shall be determined by the Committee. A special raffle shall be conducted for invoices and receipts issued by professionals i.e. doctors, lawyers, architects, engineers etc. 6. Winners shall be notified by telephone or telegram. The list of winners shall be published in nationally circulated newspapers. It shall also be posted at BIR regional and district offices. 7. In cases where the winning receipts or invoices are spurious, the winner may still be entitled to the prize. However, the business establishment which issued said receipt or invoice shall be subject to verification. A participant of the raffle who falsifies receipts or invoices shall be subject to investigation and if warranted, criminal prosecution. cdt 8. Prizes not claimed within sixty (60) days after the raffle shall be forfeited in favor of the BIR. Winners may claim their prizes from the BIR upon presentation of proper identification requirements. 9. Prizes above P3,000.00 shall be subject to the 20% final withholding tax. 10. All raffles shall be supervised by a representative of the Department of Trade and Industry (DTI). IV. Monitoring of Surrender Receipts The Committee per SRO No. ______ shall be responsible for the overall control, monitoring and evaluation of the implementation of the raffle. cdt V. Reporting Requirements . Each Revenue Region conducting a raffle shall submit to the Chairman, Raffle Committee a report on the results of the raffle within 30 days after the raffle using the prescribed format in Annex A. VI. Repealing Clause . All regulations, rules, orders and other issuances or portion thereof contrary to or inconsistent with the provisions of these regulations are hereby repealed accordingly. IX. Effectivity . This Order shall take effect immediately. (Sgd.) JOSE U. ONG Commissioner of Internal Revenue