Prescribing Guidelines for the Expanded BIR Raffle Promo

August 14, 1992 REVENUE MEMORANDUM ORDER NO. 33-92 SUBJECT : Prescribing Guidelines for the Expanded BIR Raffle Promo TO : All Internal Revenue Officers and Others Concerned I. Objectives In view of the overwhelming turnout in the number of entries and magnitude of awareness of the taxpaying public in the issuance of sales invoices and receipts relative to the BIR Raffle Promo prescribed under RMO No. 27-91, an expanded BIR Raffle Promo which shall include regional draws in all revenue regions is hereby prescribed. This Order is issued to: 1) Further educate and install upon the taxpaying public the habit to demand for receipts on their purchases; and cd 2) Encourage cooperation of the private sector in supporting the tax consciousness program of the government. II. Policies and Guidelines : In order to attain these objectives, the following policies are hereby prescribed: 1) The raffle of sales invoices and receipts shall be expanded and re-launched in September, 1992. 2) The Expanded Raffle Promo shall last until December, 1992. 3) The Promo shall be conducted on a nationwide scale, i.e., raffles shall be held in each of the 19 Revenue Regions of the Bureau. 4) Receipts issued from September 1, 1992 to December 20, 1992 shall qualify for entry in the raffle. 5) There shall be two raffle draws, a Pre-Christmas draw tentatively to be held in November 15, 1992 and a Christmas Grand Draw to be held tentatively on December 27, 1992. 6) The Pre-Christmas draw shall be conducted in each Revenue Region. 7) Only receipts issued within the particular Revenue Region's area of jurisdiction shall qualify for the region's respective draws. 8) The Christmas Grand draw shall be held tentatively on December 27, 1992 at GMA Supershow. 9) All sales receipts and invoices surrendered for the Pre-Christmas Draw in the various Revenue Regions and all entries received by the field offices prior to the Christmas Grand Draw up to Dec. 15, 1992 shall be forwarded to the National Office for inclusion in the Christmas Grand Draw. 10) Prizes for the raffle are contained in the attached Annex A. 11) Each Revenue Region shall be provided with an allocation to be used for prizes, fabrication of drop boxes and costs for the delivery surrendered receipts to Metro Manila for inclusion in the Christmas Grand Draw. III. Contest Mechanics Contest mechanics as provided hereunder shall be adopted: 1) All sales invoices and receipts issued by business establishments located within the jurisdiction of the particular revenue region 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. 2) 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. 3) Only the original of the Sales Invoices and Receipts shall be used in the Raffle. 4) Only individuals are qualified to join the raffle. 5) Each participant in the raffle shall write at the back of the sales invoice or receipt his name, address, telephone number and signature and drop the same at designated drop boxes. cd i 6) 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 where the "tambiolos" are located before each raffle. 7) Winners shall be notified by telephone or telegram. The list of regional winners shall be published in locally circulated newspapers while the list of Grand Draw winners shall be published in widely circulated national newspapers. Such lists shall also be posted at BIR Regional and District Offices. 8) 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 investigation. A participant of the raffle who falsifies receipts or invoices shall be subject to investigation and if warranted, criminal prosecution. 9) Prizes not claimed within sixty (60) days after the raffle shall be forfeited in favor of the BIR. Winners in the regional draw may claim their prizes from the Office of the pertinent Regional Director, and winners in the Christmas Grand Draw may claim their prizes from the Financial Service of the BIR, National Office upon presentation of proper identification requirements. aisa dc 10) Regional Draws shall be conducted in the BIR Regional Offices or such other venues the Regional Directors deem appropriate. All raffles shall be supervised by a representative of the Department of Trade and Industry (DTI). 11) Employees of the BIR and their relatives up to the second degree by consanguinity and affinity are disqualified from joining the above raffle promo. 12) The Committee per RSO No. 85-91 shall be responsible for the overall control, monitoring and evaluation of the implementation of the raffle and shall undertake all the necessary details and activities related to the Expanded BIR Raffle Promo. IV. Reportorial Requirements The reportorial requirement prescribed in RMO No. 27-91 shall still be deemed effective and shall be adopted for the Expanded BIR Raffle Promo. V. Repealing Clause The policies and mechanics prescribed in RMO No. 27-91 and inconsistent with these policies and guidelines shall still be deemed effective and shall be adopted in the Expanded BIR Raffle Promo. All regulations, rules, orders and other issuances or portion thereof contrary to or inconsistent with the provisions of those regulations are hereby repealed accordingly. VI. Effectivity This Order shall take effect immediately. JOSE U. ONG Commissioner of Internal Revenue