Submission of Reports of Deaths of Taxpayers

August 9, 1965 REVENUE MEMORANDUM ORDER NO. 34-65 SUBJECT : Submission of Reports of Deaths of Taxpayers TO : All Regional Directors, Chief Revenue Officers, Collection Agents, Cash Clerks and Others Concerned In order to insure an effective investigation of taxes due from the estates of deceased persons so that all those liable to tax can be fully covered, the following procedure is hereby promulgated for the compliance of all concerned: 1. Collection Agents, Cash Clerks and others concerned assigned to chartered cities, municipalities and municipal districts for the collection of internal revenue taxes are hereby required to report in duplicate of deaths occurring within their respective jurisdiction in the following instances: (a) Deaths of persons residing in their respective areas of assignment. cdtech (b) Deaths of persons occurring within their jurisdiction whose place of residence is elsewhere. (c) Deaths of persons occurring in a foreign countries whose place of residence in the Philippines is within their jurisdiction. 2. The information required in paragraph 1 hereof may be secured from the Office of the Local Civil Registrar, newspapers and such other sources of information. 3. The monthly report required should contain the following information: (a) Name of deceased (b) Date of death (c) Place of death (d) Actual residence at the time of death (e) Civil status 4. The duplicate copy of the report should be retained by the Chief Revenue Officer for his use in assigning cases for investigation. The original should be forwarded by the Chief Revenue Officer to the Regional Director. 5. The original copy received from the different inspection districts of the region should be collected in the Regional Office and forward to the Data Processing Branch for coding. After coding, the list should be forwarded to the Data Processing Center in the National Office for processing. 6. The Data Processing Center should prepare four (4) copies of the list of deaths classified into municipalities. The four copies should be distributed as follows: (a) Original to the Income Tax Division (b) Duplicate to the Regional Office (c) Triplicate to the Inspection District (d) Quadruplicate to the Data Processing Center as its file copy. 7. Any notice of death filed by the heirs of deceased persons received in the National Office should be communicated immediately to the region concerned. All other notices of death received either by the Inspection District or the Regional Office should be collated in the Regional Office and kept in the Income and Business Tax Branch for use in the checking of reports of investigation on estate and inheritance taxes. 8. Notices of death should be checked in the Income and Business Tax Branch with the listing received by the Regional Office from the Data Processing Center to determine whether all those who died have filed the notice of death. In case of failure to file a notice of death, such information should be immediately communicated to the Chief Revenue Officer for appropriate investigation. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue