Procedure in Receiving and Processing of Individual Income Tax Returns Filed Pursuant to Presidential Decree No. 213, dated June 16, 1973, Amending Revenue Memorandum Order No. 26-73, Dated July 22, 1973

August 15, 1973 REVENUE MEMORANDUM ORDER NO. 28-73 SUBJECT : Procedure in Receiving and Processing of Individual Income Tax Returns Filed Pursuant to Presidential Decree No. 2 1 3, Dated June 16, 1973, Amending Revenue Memo ra ndum Order No. 26-73, Dated July 22, 1973 TO : All Internal Revenue Officers and Others Concerned. The following procedure shall be followed in connection with 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. BIR Form No. 1701 and 1701A. B. BIR Form No. 1701G (Summary Statement to be attached to the Individual Income Tax Returns filed by taxpayers). C. BIR Form No. 12.31 (Report of Collections). D. Tax Payment Acceptance Order (TPAO), Authority to Accept Payment (ATAP), and/or Certificate of Acceptance of Payment (CAP). E. Letter of Transmittal. II. Receiving of Returns. 1. Returns filed under Presidential Decree No. 213 shall 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 to accept the returns. In Regional Districts, the Regional Director, thru the Chief, Assessment Branch, the Revenue District Officers, Revenue Collection Agents, or Municipal Treasurers duly deputized to act as Collection Agents are hereby authorized to accept or receive said returns. 2. The returns, as well as all the attachments thereto, shall be stamped with the Date of Receipt thereof and signed by the Receiving Official. Receiving Officials shall, before accepting the returns, see to it that the taxpayer filing the return had duly accomplished the accompanying Summary Statement (BIR Form 1701G). 3. The Regional Director may, in meritorious cases, designate additional officials to accept or receive the returns in the Regional Office, Revenue District Offices, and in the municipalities within his jurisdiction. B. Numbering of Returns. 1. Immediately upon receipt of the returns, a File Number must be assigned to and indicated on the said returns in the following manner: (a) Codes. 01 = Municipality Code (Based on the alphabetical list of municipalities in the province) 32 = Revenue District Code (The Number follows that of the Revenue District) 06 = Regional Office Code (Depends upon the Number assigned to the Region) NO = National Office Code 00001 = Main Serial Number 213 = Number of Presidential Decree 70 = Year covered by the return Thus, the Summary Statement attached to the Income Tax Returns shall bear the File Number of 01-32-06-00001-213, if filed in the municipality of Alfonso (Cavite); 32-06-00001-213, if filed in the Revenue District Office of Cavite; 06-00001-213, if filed in the Regional Office at Quezon City; and NO-00001-213, if filed in National Office at Finance Building, Manila. The income tax returns shall bear the same Serial Number, but the suffix shall be the YEAR of the return, as in the following illustration: 01-32-06-00001-213 For returns filed with the Collection Agent or Municipal Treasurer who had been duly deputized to act as Collection Agent in the municipality of Alfonso, Cavite. 32-06-00001-213 For the Summary Statement (BIR Form No. 1701G) filed with the Revenue District of Cavite. 32-06-00001-213-72 For the 1972 Income Tax Return filed with the Revenue District of Cavite. 32-06-00001-213-71 For the 1971 Income Tax Return (b) Serial Numbers. Every Office authorized to receive returns shall start their Numbering with "00001". Example 00001-213-69 00002-213-70 00003-213-71 00004-213-72 00005-213-70 00006-213-72 In the above example, the sequence of numbering is maintained, in order to make the number of returns received tally with the number of Official Receipts issued, as shown in the corresponding Transmittal Sheets. III. Acceptance of Payment. A. Payments Thru Banks. 1. In places where payment thru banks is the prescribed procedure. Those authorized to receive or accept returns under this Memorandum Order shall issue a Tax Payment Acceptance Order (TPAO), indicating thereon the File Number given or assigned to the taxpayer, his TAN, the amount to be paid, and the Tax Numeric Code (11-2000), in addition to the Name of the Bank chosen by the taxpayer for the payment of the tax due. 2. The Duplicate (Pink) copy of the TPAO issued shall be stapled to the Summary Statement (1701G) accompanying the returns (1701 or 1701A). The distribution of the copies of the TPAO shall follow the manner prescribed for all other taxes. B. Payments Thru Collection Agents or Municipal Treasurers Duly Deputized to Act as Collection Agents. 1. In districts where payment thru Banks is not the prescribed procedure, the Receiving Officer shall prepare either an Authority to Accept Payment (ATAP) or Certificate of Acceptance of Payment (CAP) shown as Annexes "A" and "A-1" hereof, instead of the TPAO. Annex "A" will be used by Receiving BIR Officers of the Region and/or Revenue District Offices other than the Collection Agent. Annex "A-1" shall be used when the Receiving Officer is the Collection Agent or Municipal Treasurer duly deputized to act as Collection Agent. The ATAP or CAP shall be prepared in three (3) copies. The Original and Duplicate copies, in the case of the ATAP, Duplicate only in the case of CAP, shall be delivered to the taxpayer, while the Triplicate copy shall be attached to the return filed. 2. The Tax Numeric Code (11-2000) shall be indicated in the ATAP or CAP, as the case may be, as well as in the BIR Official Receipt (Form No. 25.24) issued by the Collection Agent or Municipal Treasurer duly deputized to act as Collection agent. 3. The Authority To Accept Payment (ATAP) or Certificate of Acceptance of Payment (CAP) prepared or accomplished in triplicate, shall be distributed as follows: (a) Original Copy To be attached to the Original copy (Bureau Copy) of the Official Receipt (BIR Form No. 25.24). (b) Duplicate Copy Copy for the Taxpayer. (c) Triplicate Copy To be attached to the corresponding return and Summary Statement (1701G) by the Issuing Official. 4. Only One TPAO, ATAP, or CAP, as the case may be, shall be issued for the total amount due as shown on the Summary Statement (BIR Form No. 1701G). IV Transmittal of Official Receipts. A. Revenue Collection Agents and/or Municipal Treasurers duly deputized to act as Collection Agents are instructed to transmit the Original Copies of all Official Receipts (BIR Form 25.24) issued by them for taxpayments made under Presidential Decree No. 213, together with the Original copy of the ATAP or CAP and an Abstract thereof, to the Regional Director, thru the Revenue District Officer, Regional Directors, in turn, shall transmit said Official Receipts and attachments to Mr. Eufracio D. Santos, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue. Revenue Collection Agents and Municipal Treasurers duly deputized to act as Collection Agents are further instructed to make a notation of this fact in their Reports of Collection (BIR Form No. 12.31). B. The TPAO Unit in the National Office shall, upon receipt of the BIR copies of said Tax Payment Acceptance Order (TPAO) and Bank Official Receipts (BORs), process and segregate all payments made under Presidential Decree No. 213. The receipts so segregated shall be forwarded to Mr. Eufracio D. Santos, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue. V. Transmittal of Returns. Returns received or accepted by Offices herein authorized to accept the same, other than the Tax Amnesty Implementation Officer, shall transmit them monthly regardless of its number, arranged consecutively according to Serial Numbers, to the Commissioner of Internal Revenue, Attn: Mr. Eufracio D. Santos. Transmittal sheets shall also be sequentially numbered to ascertain that all transmittals are duly accounted for. BIR copies of the TPAO, or the Third copies of the ATAP or CAP, as the case may be, shall attached to the Original and Duplicate copies of the returns and Summary Statements attached thereto. Every transmittal shall be covered by a corresponding Transmittal Letter duly numbered (Annex "E"), indicating therein the File Numbers only of the Summary statements (1701G). VI. Repealing Clause. This Revenue Memorandum Order supercedes Revenue Memorandum Order No. 26-73, dated June 22, 1973. VII. Effectivity. This Memorandum Order shall take effect immediately. All concerned are hereby enjoined to follow strictly the provisions hereof. 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 of 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) ANNEX "A-1" CERTIFICATE OF ACCEPTANCE OF PAYMENT (In lieu of Authority to Accept Payment) Income Tax Due Under Presidential Decree No. 213. ___________________ (Date) File No. __________________ Amount to be paid _______________ (In words) _________________________ P _____________ Tax Numeric Code = 11-2000 To the Regional Director: This is to certify that the above amount has been collected and received as full payment of the tax due pursuant to Presidential Decree No. 213, for which I have issued O.R. No. __________ this ______ day of ___________, 1973. _______________________ (Signature of Collection) Agent or Municipal Treasurer duly deputized to act as Collection Agent) Paid by: ________________ _____________________ (Name in Print) TAN: __________________ _____________________ ( ) Cash ( ) Check (Designation) Check No. ______________ ____________________ TAN: Bank: __________________ ANNEX "E" Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE S S TRANSMITTAL SHEET NO. ________ __________________ (Date) The Regional Director Revenue Region No. _______ Thru the Revenue District Officer Revenue District No. _______ ____________________________ Sir: Pursuant to Revenue Memorandum Order No. _______, dated ____________, 1973, there are being forwarded to you herewith Summary Statements, together with the accompanying income tax returns, bearing the following information: Serial No. File No. Amount Paid ___________________ ___________________ ____________________ ___________________ ___________________ ____________________ ___________________ ___________________ ____________________ GRAND TOTAL ================== Very truly yours, ________________________ (Signature of Collection Agent or Municipal Treasurer duly deputized to act as Collection Agent) ANNEX "E-1" Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE O R TRANSMITTAL SHEET NO. ________ __________________ (Date) The Regional Director Revenue Region No. _______ Thru the Revenue District Officer Revenue District No. _______ ____________________________ Sir: Pursuant to Revenue Memorandum Order No. _______, dated ____________, 1973, there are being forwarded to you herewith Official Receipts (BIR Form 25.24) and accompanying copies of Authority to Accept Payment/Certificate of Acceptance Payment, representing amount paid under Presidential Decree No. 213. O. R. NO. DATE ISSUED AMOUNT ___________________ ____________________ ____________________ ___________________ ____________________ ____________________ ___________________ ____________________ ____________________ GRAND TOTAL ================== Very truly yours, ________________________ (Signature of Collection Agent or Municipal Treasurer duly deputized to act as Collection Agent)