Guidelines and Procedures on the Printing, Requisitioning, Issuance and Distribution of BIR Tax Return Forms to Revenue Regional and District Offices

May 17, 1993 REVENUE MEMORANDUM ORDER NO. 30-93 SUBJECT : Guidelines and Procedures on the Printing, Requisitioning, Issuance and Distribution of BIR Tax Return Forms to Revenue Regional and District Offices TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES: This Order is issued to: A. Improve the procedures in the printing, requisitioning, issuance and distribution of all BIR tax return forms: B. Save on cost and avoid the printing, requisitioning and issuance of tax return forms inexcessive quantities; and C. Reduce, if not totally eliminate, wastage and delay in the distribution of BIR tax return forms. II. GUIDELINES: In order to attain the above objectives, the following guidelines are hereby prescribed for the information and compliance of all concerned: A. The Property Division (PD) shall determine the quantity of tax return forms for printing based on the actual number of taxfilers of the preceding year to be provided by the Computer and Information Systems Service (CISS) plus 100% allowance for annual, monthly and quarterly tax returns. B. The Properly Division (PD) shall issue on or before December 15 of each year, a one-year supply of income tax return forms directly to the Revenue District Offices (RDOs) or thru the Administrative Branches (Adm. Br.) based on the agreement made during a meeting between the Administrative Branch chiefs and National Office officials on the proper distribution of the tax return forms (See Annex A - System of Distribution of Tax Return Forms Requirements for the Revenue Regions). Tax return forms for VAT, non-VAT, percentage and other taxes which are filed monthly or quarterly shall be issued to the RDOs one month before the start of each quarter . C. The transit invoice and Requisition and Issue Voucher (RIV) accompanying every shipment shall be acknowledged and returned to the Property Division within ten (10) days from receipt thereof. D. The volume of tax return forms to be distributed to the RDOs shall be based on the actual number of taxfilers of the preceding year plus an allowance of 50% to provide for new/additional taxfilers and other users. E. The RDOs may request for additional tax return forms as the need arises, provided it is duly justified and duly approved by the Regional Director concerned or his Assistant. F. The Property Division shall approve only those requisitions by the RDOs which are duly approved by the Regional Director or his Assistant, in addition to those requisitions from International Tax Affairs Division (ITAD) and Tax Information and Assistance Division (ITAD). G. RDOs from far flung regions without regular means of transportation shall receive their supply thru the Administrative Branch which shall be responsible for the delivery of forms to its respective districts. H. All Revenue District Officers and other BIR personnel concerned shall observe stricter control in the distribution of BIR tax return forms to taxpayers. If request exceeds ten (10) sets, the taxpayer shall be required to fill up a request form (see Annex B - Request for BIR Tax Return Forms). I. Corollary to H, all requests for tax return forms shall be properly recorded. A record using the Allocation/Distribution of Tax Return Forms marked Annex C shall be maintained by the district for every BIR Form available for distribution. J. The District Offices shall issue forms only to taxpayers falling within its jurisdiction. However, in the case of those requests for tax return forms in bulk for the employees of the company or agency, the RDO nearest it may issue the needed tax return forms provided they accomplish the prescribed request form. K. The RDOs are required to add one (1) extra copy for the set which is presently composed of three (3) copies to allow for the taxpayer's draft when preparing his tax return. In this regard, no single taxpayer may be given an extra set for his same purpose. III. PROCEDURES: The following are the procedures on the printing, requisitioning, issuance and distribution of BIR tax return forms. A. Revenue District Offices (RDOs) 1. Submit to Property Division the RIV for: a) income tax returns based on the preceding year's, income taxfilers plus 50% allowance, not later than November 15 of each year. b) all returns other than ITRs based on the number of taxfilers of the previous quarter plus 50% allowance, two months before the start of each quarter. c) additional requisitions for income and other tax returns together with the corresponding justification as approved by the Regional Director concerned or his Assistant, whenever necessary. 2. Require the taxpayers to fill up and sign the "Request for BIR Tax Return Form" (See Annex B) indicating the quantity, if the request is for more than ten (10) sets. 3. Issue/distribute the tax return forms to taxpayers/other users based on the submitted "Request for BIR Tax Return Forms" or as requested for those not exceeding ten (10) sets. 4. Maintain a record of issued tax return forms using the Allocation/Distribution of Tax Return Form (Annex C) to keep track of the daily inventory/availability of each type of tax return form and which shall be subject to verification in the management audit. 5. Prepare the Monthly Summary of BIR Tax Return Forms Issued (see Annex E) in four (4) copies, to be submitted not later than the 15th day of the succeeding month to the following: Original - Management Information and Data Control Systems Division Duplicate - Property Division Triplicate - Office of the Regional Director Quadruplicate - File copy B. Computer and Information Systems Service (CISS) Provide Property Division not later than May 31st of each year with a summary report of tax returns filed of the preceding year by RDO to be used as basis in determining the number of tax return forms to be issued to every RDO. C. Property Division (PD) 1. Take note of the schedules of the different tax return forms as shown in Forms Calendar (Annex D) from the preparation of the request for printing to the distribution to RDOs and Administrative Branches. 2. Deliver on or before December 15 of each year , the one year supply of income tax return forms directly to RDOs or thru the Administrative Branch, as the case may be, based on the aforementioned summary report received from CISS upon receipt of the RIV; 3. Deliver one month before the start of each quarter the other tax return forms (VAT, non-VAT, percentage and other taxes) upon receipt of the RIV; 4. Approve/Disapprove request for additional requisition based on aforementioned guidelines. 5. Distribute/deliver the tax return forms in accordance with the system of distribution described in Annex A. Direct to RDOs a) Delivery direct to the RDOs shall be made for the Regions and RDOs located within Metro Manila namely: RRs 3B, 4B1, 4B2, 4A - only for RDOs 22, 23, 24 and 25 and 4C - only for RDOs 37, 37A, 38, 38A and 39 (See Annex A, Column 1). b) Delivery via the forwarders direct to RDOs 26, 27, 42 and 43 of RR 4A (See Annex A, Column 2). Thru the Administrative Branch c) Delivery shall be direct to the Administrative Branches of RR 3A (for all RDOs) and RDOs 40 and 41 of RR 4C (See Annex A, Column 3). d) Delivery via the forwarders to the Administrative Branches of RRs 1, 1A, 2, 5, 6A, 6B, 7, 8, 9, 10A, 10B, 11A and 11B (See Annex A, Column 4). D. Administrative Branch (Adm. Br.) 1. Receive and distributive tax return forms upon delivery by the Property Division to all RDOs under RR 3A and RDOs 40 and 41 of RR 4C (See Annex A, column 3). 2. Receive tax return forms via Forwarders for RRs 1, 1A, 2, 5, 6A, 6B, 7, 8, 9, 10A, 10B, 11A and 11B and distribute them to the respective districts (See Annex A, column 4). IV. TRANSITORY PROVISION: All RDOs shall start issuing tax return forms in accordance with the new guidelines and procedures beginning July 1, 1993. It shall be clear that from this date the prescribed Annex C shall be accomplished and maintained and the required Annex E shall be submitted not later than the 15th day of August, 1993 for the initial report and on or before the 15th day of the succeeding months for the subsequent reports. With regard to tax return forms for VAT, Non-VAT, percentage and other taxes for the third quarter, the required RIV must be prepared and submitted to Property Division not later than May 31, 1993. V. REPEALING CLAUSE: This Order amends and/or repeals existing orders and/or portions thereof inconsistent herewith. VI. EFFECTIVITY: This Order shall take effect immediately. (Sgd.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue