Implementation of RR 6-82, Particularly the "Year-End Adjustment" of Income Tax to be Withheld on Compensation Income

October 26, 1982 REVENUE MEMORANDUM ORDER NO. 32-82 SUBJECT : Implementation of RR 6-82, Particularly the "Year-End Adjustment" of Income Tax to be Withheld on Compensation Income TO : Chiefs of Sector Operations, National Assessment, Collection, Regional Directors, Revenue District Offices and Others Concerned A. Purpose : To insure the collection of the correct income tax on compensation income thru withholding and achieve "tax withheld equals tax due per return" of employees in proper cases. cd i B. Guidelines (1) Responsibilities a) Sector Operations Office - Ministries, government agencies and instrumentalities within Metro Manila b) National Assessment Office (Refund Audit Division) - government-owned or controlled corporations, and local governments, within Metro Manila c) Regional Directors Revenue District Officers and Chiefs of Assessment (Office Audit Sections) employers within their respective districts. (2) Requirements a) Every examiner shall be assigned 20 employers in addition to his regular duties, to explain the purpose and mechanics of a "year-end adjustment," registration, remittance of taxes and filing of returns and certificates. A letter of request for this purpose shall be issued to each employer, see sample copy. b) Report per employer showing: i. name, address and ID number of employer (if not registered, employer should be referred to the proper Revenue District Officer), ii. name of responsible officer interviewed, and iii. number of employees (see sample copy), is required to be submitted. acd c) The Chiefs of officers and Regional Directors shall submit a report of accomplishment not later than December 15, 1982, to Chief, Collection Office. C. Effectivity . This Order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner