Guidelines in the processing of the documents from the Foreign Service Posts (FSP) and from the Revenue Attache Office (RAO)

April 14, 1994 REVENUE MEMORANDUM ORDER NO. 30-94 SUBJECT : Guidelines in the processing of the documents from the Foreign Service Posts (FSP) and from the Revenue Attache Office (RAO) TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE This order is issued to delineate the responsibility and provide guidelines in the processing of the documents coming from the FSPs and from the RAO. cd II. GUIDELINES A. For documents from the Diplomatic Pouch of the ESPs 1. At least once a month, the diplomatic pouch containing the documents from the FSPs shall be picked up by the Assessment Division of Revenue Region No. 6 (Manila) from the Accounting Department of the Department of Foreign Affairs (DFA) located at the 4th Floor, DFA Bldg., Manila. 2. The Assessment Division shall sort the contents of the pouch and distribute the same as follows: a) BIR Form 1701 A or 1701 as filed by the different DFA officials and employees in the FSPs. All copies Initially to Assessment Division (Revenue Region No. 6 - Manila) for processing and thereafter to other concerned offices as provided for in existing procedures, such as RMO No. 10-91 . cdt b) BIR Form 1701 C as filed in the FSPs All copies Initially, to Assessment Division (Revenue Region No. 6 - Manila) for processing in accordance with existing procedures and RAMO No. 4-91 and thereafter to other concerned offices as provided for in existing procedures, such as RMO 10-91. c) Official Receipts of payments made by non-resident citizens. Original Copy - IS Operation Service Triplicate Copy - Revenue Accounting Division d) BIR Form 12.32 B or Overseas Abstract of Collections Original and Triplicate Copies Initially, to the International Tax Affairs Division (ITAD) which shall reconcile the figures contained therein with the advance information on collections received directly from the FSPs by telex or fax, and thereafter to the Revenue Accounting Division. cdt Duplicate Copy Tax Assistance Unit, Revenue Region No. 6. e) BIR Form 16 A or Monthly Report of Accountability All copies Revenue Accounting Division 3. In case a Certification is requested by a taxpayer for purposes of securing a Balikbayan Travel Tax Exemption, the Tax Assistance Unit of Revenue Region No. 6 Manila shall issue said Certification upon verification of the taxpayer's payment or non-payment of taxes from the duplicate copy of BIR Form 12.32 B or Overseas Abstract of Collection. B. For documents received by the ITAD directly from the FSPs 1. At least once a month, the ITAD shall receive the following documents directly from the FSPs: * Telex or Fax messages regarding the monthly report of tax collections of the FSPs. * Ministry Bills which are requests for reimbursement/liquidation of expenses by the FSPs. * Requests for BIR forms such as Income Tax Returns, Official Receipts and Overseas Abstract of Corrections. 2. The telex or fax messages contain information on the tax collections of the FSPs for a particular month. On these basis, the Cumulative Report of Tax Collections and Tax Filers Abroad and other reports shall be prepared by ITAD in two copies. The original copy is given to the Statistics Division and the duplicate is filed by ITAD. The amounts contained in the report may be corrected should the figures per telex or fax differ from the Advice of Tax Collections received from the Department of Foreign Affairs or from the figures contained in the Overseas Abstract of Collections. 3. The Ministry Bills are requests for reimbursements/liquidation of expenses by the FSPs. The ITAD shall prepare the Disbursement Vouchers and transmits the same, together with the supporting documents, to the Accounting Division of the BIR National Office for appropriate action. 4. The Request for BIR Forms is also initially processed by the ITAD, including the preparation of the Requisition and Issue Voucher, which shall then be forwarded to the General Services Division for necessary action. C. For documents received from RAO 1. The RAO shall directly transmit the following documents to the indicated offices: a) Refundable Income Tax Returns (BIR Form 1701 C) All copies Initially, to Assessment Division (Revenue Region No. 6 Manila) for processing in accordance with existing procedures and RAMO 4-91 and thereafter to other concerned offices as provided for in existing procedures, such as RMO 10-91 and RMO 25-92. b) Form 40.00 with BIR Form 12.53 as required by RMO 13-91 acd All copies Initially, to the Assessment Division (Revenue Region No. 6 - Manila) and thereafter to the Collection Division (Revenue Region No. 6 - Manila) c) Dockets with unpaid Assessment Notices All copies Initially, to the Assessment Division (Revenue Region No. 6 Manila) and thereafter to the Collection Division (Revenue Region No. 6 Manila) for necessary action/referral thereof. d) Official Receipts of payments made by non-resident citizens. casia Original Copy Initially, to the Assessment Division (Revenue Region No. 6 Manila) and thereafter to IS Operation Service Triplicate Copy Initially, to the Assessment Division (Revenue Region No. 6 Manila), and thereafter to the Revenue Accounting Division. e) BIR Form 12.32 B or Overseas Abstract of Collections Original and Triplicate Copies - Initially, to the Assessment Division (Revenue Region No. 6 - Manila), and thereafter to the ITAD which shall reconcile the figures contained therein with the advance information on collections received directly from the FSPs by telex or fax, and finally to the Revenue Accounting Division. casia Duplicate Copy - Tax Assistance Unit, Revenue Region No. 6. f) Alpha Listing of Filers Original Copy Tax Assistance Unit, Revenue Region No. 6. III. REPEALING CLAUSE This order repeals and/or amends, accordingly, pertinent provisions of RMO 10-91, RMO 13-91 and all other issuances and/or portions thereof inconsistent herewith. IV. EFFECTIVITY This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue