Revision, Taxpayer's Statistical Record (BIR Form No. 17.17-RS)

November 15, 1982 REVENUE MEMORANDUM ORDER NO. 35-82 SUBJECT : Revision, Taxpayer's Statistical Record (BIR Form No. 17.17-RS) TO : All Internal Revenue Officers and Others Concerned The Taxpayer's Statistical Record required to be accomplished and to accompany every report of examination on the income and business tax liability of the taxpayers, prescribed under Revenue Memorandum Order No. 17-81, dated June 5, 1981, is hereby revised effective November 1, 1982 by the attached taxpayer's statistical record form marked Annex "A". This revised form had been developed in coordination with the programming staff of the Data Processing Center and is so designed to make available all information necessary to establish an industry file of the taxpayers in all revenue regions. If the taxpayer is a registered enterprise enjoying tax incentives administered by the Board of Investments, the examiner shall, in addition, accomplish the old BIR Form No. 17.17-RS-1 (Annex "B"). cd i The following guidelines shall be followed in preparing the new taxpayer's statistical record form in addition to those already enumerated under Revenue Memorandum Order No. 17-81: 1. Line of Industry - The examiner shall indicate the code number of the industry the taxpayer is engaged in, as shown in the attached industry classification code (Annex "C"). 2. Number of Hours Spent in Audit - The examiner shall indicate the total number of hours spent in the audit of the tax case being reported. 3. Taxes - The examiner shall indicate all taxes paid per return as broken down in the attached form. He should also indicate the deficiency tax assessed under the assessment column or if the deficiency was paid at the time of the investigation, he shall indicate it as collection under the column of deficiency collection. 4. Code Number - All Regional Directors are required to submit to the Data Processing Center a report of their personnel strength as of November 1, 1982, showing the following information: name of examiner, educational attainment, position, designation, date appointed to the BIR, and the date assigned to the Revenue District or Regional Office. Upon receipt of this report, the Data Processing Center shall give each examiner a code number and each district, the district code number. All Regional Directors and Revenue District Officers are reminded to comply strictly with the requirements of the Revenue Memorandum Order 17-81, regarding the submission of the taxpayer's statistical record forms to the Data Processing Center. aisa dc This Revenue Memorandum Order shall take effect on December 1, 1982. RUBEN B. ANCHETA Acting Commissioner ANNEX A BIR FORM NO. 17.17-RS (Revised 09-82) TAXPAYER'S STATISTICAL RECORD FOR _______________________________ (Date of Report of Examination) ------------------------------------------------- NAME OF TAXPAYER : : L. A. NO. ------------------------------------------------- ASSESSMENT NUMBER : TAXPAYER ACCOUNT : LINE OF : REGION : RDO : DATE ORGANIZED : NUMBER : INDUSTRY : : : : : : : : : : : : : ------------------------------------------------- ADDRESS/PLACE OF BUSINESS : : : NO. OF HOURS SPENT IN AUDIT : : : ------------------------------------------------- Ownership: [ 1: ] Single Proprietorship [ 2: ] Partnership WITH INCENTIVE [ 3: ] Corporation [ 1: ] Yes [ ] No ------------------------------------------------- 1. SALES/RECEIPTS/REVENUES : : a) Per Return :________________: b) Per Investigation :________________: 2. Cost of Sales/Services a) Per Return :________________: b) Per Investigation :________________: 3. Manufacturing Cost: Raw Materials :________________: Direct Labor :________________: Manufacturing Expenses :________________: 4. Average Labor Cost :________________: 5. Total Deductions a) Per Return :________________: b) Per Investigation :________________: 6. Selling Expenses :________________: 7. Administration Expenses :________________: 8. Financial Expenses :________________: 9. Other Income :________________: 10. Net Income a) Per Books :________________: b) Per Return :________________: 11. CAPITALIZATION :________________: D E F I C I E N C Y 12. TAXES: : PER RETURN : ASSESSMENT : COLLECTION 01. Income Tax : 01R : 01A : 01C 02. Capital Gains Tax (Real Prop.) : 02R : 02A : 02C 03. Capital Gains Tax (Sec.) : 03R : 03A : 03C 04. Sales Tax : 04R : 04A : 04C 05. Contractor's Tax : 05R : 05A : 05C 06. Caterer's Tax : 06R : 06A : 06C 07. Common Carrier's Tax : 07R : 07A : 07C 08. Ad Valorem Tax : 08R : 08A : 08C 09. Bank Tax : 09R : 09A : 09C 10. Insurance Premium Tax : 10R : 10A : 10C 11. Franchise Tax : 11R : 11A : 11C 12. Forest Charges : 12R : 12A : 12C 13. Estate Tax : 13R : 13A : 13C 14. Donor's Tax : 14R : 14A : 14C 15. Documentary Stamp Tax : 15R : 15A : 15C 16. Withholding Tax (At Source) : 16R : 16A : 16C 17. Withholding Tax (Wages) : 17R : 17A : 17C 18. Withholding Tax (Expanded) : 18R : 18A : 18C 19. Fixed Taxes : 19R : 19A : 19C Reviewed by: Submitted by: _____________________________ _______________________________ Reviewer Revenue Examiner Code No. [ ] Rev. Dist. Code [ ] CONCURRED IN: _______________________________ (Revenue District Officer) TAN - ANNEX B BIR FORM 17.17 RS-1 June, 1981 TAXPAYER'S STATISTICAL RECORD (To be accomplished if Taxpayer Enjoys Investment Incentives) 1. Name of Registered Enterprises: _______________________________________ 2. Address: _________________________________________________________ 3. TAN: ___________________________________________________________ 4. Taxable Year Covered: ______________________________________________ 5. Registration: a. Governing Agency: (BOI, PTA, EPZA, MARINA, ETC.) b. Registration No.: _____________________________________________ c. Date Issued: ________________________________________________ d. Status: (Pioneer, Non-Pioneer, Export Trader, Export Producer, Service Exporter, etc.) e. Registered Product/Activity: _____________________________________ 6. Incentive Availment/s: (In case of two or more availments, segregate information for each and every availment. Use additional sheet if necessary.) a. Nature: ( RIT, Accelerated Depreciation, Loss Carry-Over, etc.) b. Amount Claimed: _____________________________________________ c. Amount Approved by Government Agency: __________________________ d. Amount Allowed per Investigation: ________________________________ 7. Sales: a. Local: _____________________________________________________ b. Export: ____________________________________________________ 8. Taxable Income before Incentive Availments: a. Per Return: _________________________________________________ b. Per Investigation: _____________________________________________ 9. Remarks: _________________________________________________________ ________________________________________________________________ ________________________________________________________________ Submitted by: ______________________ Division/Region: ____________________ Date: ____________________________ ANNEX C INDUSTRY CLASSIFICATION CODE CAUTION: Refer to PSIC Manual in case of doubt. AGRICULTURE, FISHERY & FORESTRY AGRICULTURAL CROPS PRODUCTION 1.1.0 Others 1.1.1 Palay 1.1.2 Corn 1.1.3 Vegetable including roots and tuber crops 1.1.4 Fruits and nuts (excluding coconut) 1.1.5 Coconut including copra-making 1.1.6 Sugar cane including muscovado sugar making 1.1.7 Tobacco 1.1.8 Fiber crops casia PRODUCTION OF LIVESTOCK, POULTRY AND OTHER ANIMALS 1.2.0 Others 1.2.1 Livestock and livestock products (cattle, carabao, hogs, race horses, goats, etc.) 1.2.2 Poultry and poultry products (chicken raising, hen's eggs, duck, duck's egg, quail, rabbit, etc.) 1.2.3 Others (apiary (bee culture) silkworm raising, etc.) AGRICULTURAL SERVICES 1.3.1 Agricultural, animal husbandry and horticultural services (harvesting, threshing, pest destroying and spraying, etc.) 1.3.2 Machinery and equipment leasing 1.3.3 Transport of farm products 1.3.4 Cooperatives F I S H E R Y 1.4.0 Others 1.4.1 Ocean (off-shore) and coastal fishing 1.4.2 Inland fishing 1.4.3 Operation of fish farms (fish hatcheries and preserves, frog and goldfish farms, cultivated oyster beds, fish ponds operation, fish pen operation, etc.) 1.4.4 Others (pearl culture, seaweed farms, seaweed gathering, gathering fry, etc.) F O R E S T R Y 1.5.0 Others 1.5.1 Logging operation (cutting timber, logger-exporter, etc.) 1.5.2 Others (operation of forest tree nurseries, gathering of uncultivated materials such as gums & resins, herbs, wild fruits & flowers, firewood cutting, etc.) HUNTING TRAPPING AND CAMP PROPAGATION 1.6.0 Others 1.6.1 Hunting, trapping and game propagation MINING AND QUARRYING METALLIC ORE MINING 2.1.0 Others 2.1.1 Gold ore mining 2.1.3 Copper ore mining 2.1.4 Nickel ore mining 2.1.5 Chromite ore mining 2.1.6 Iron ore mining 2.1.7 Other base metal ore mining (zinc, lead, cobalt, mercury, manganese, etc.) NON-METALLIC MINING AND QUARRYING 2.2.0 Others 2.2.1 Coal mining 2.2.2 Exploration and production of crude petroleum and natural gas 2.2.3 Stone quarrying, clay and sand pits (sand & gravel, clay, limestone, marble, silica sand and silica stone, dolomite, etc.) 2.2.4 Other non-metallic mining and quarrying (barite mining, guano gathering, pyrite mining, sulphur mining, asbestos mining, gypsum mining, etc. including salt evaporating in salt beds or salt pens) M A N U F A C T U R I N G MANUFACTURE OF FOOD, BEVERAGES AND TOBACCO 3.1.0 Others 3.1.1 Food manufacturing (slaughtering, meat packing, meat processing, curing, preserving and canning, manufacture of processed milk, powdered milk, dairy products, ice cream, canning or bottling of fruit, vegetable, juices, production of coconut oil, manufacture of vegetable oils & fats, rice and corn milling, sugar milling and refinery, manufacture of bakery products, manufacture of fish meal, meat and bone meal, egg processing including balut, manufacture of vinegar, etc.) 3.1.2 Beverage manufacturing (distilling, rectifying and blending of spirits such as whisky, brandy, rum, gin, including lambanog, wine manufacturing, malt liquors, soft drinks and carbonated manufacturing, etc.) 3.1.3 Tobacco manufacturing (manufacture of cigarettes, cigars, curing & redrying tobacco leaves, etc.) TEXTILE, WEARING APPAREL AND LEATHER INDUSTRIES 3.2.0 Others 3.2.1 Manufacture of textiles (a) Integrated textile mill (b) Fiber and filament mills (c) Weaving mills (d) Knitting mills (hosiery, outerwear, underwear, etc.) (e) Manufacture of made-up textile goods except wearing apparel (curtains, draperies, sheets, pillow cases, blankets, banners, flags, pennants, textile industrial bags, canvas products, etc.) (f) Manufacture of carpets and rugs (g) Cordage, rope & twine manufacturing and nets (h) Manufacture of artificial leather, oil cloth and other impregnated and coated fabrics, except rubberized (i) Manufacture of fiber batting, padding & upholstery filling including chair. (j) Others (linoleum, oil cloth, artificial leather which is not wholly of plastic, etc.) 3.2.2 Manufacture of wearing apparel, except footwear (tailoring, dressmaking shop, ready made clothing manufacturing, man's and boy's garment manufacturing, women's girl's & babies garment manufacturing, ready to wear clothing, embroidery establishments, raincoats, hats, gloves, handkerchiefs, etc. 3.2.3 Manufacture of leather and products of leather, leather substitutes and fur, except footwear and wearing apparel (tannery, leather bags, luggage, hand bags and wallets, etc.) 3.2.4 Manufacture of footwear, except rubber, plastic or wood footwear (manufacture of leather shoes, sandals, slippers, etc.) MANUFACTURE OF WOOD AND WOOD PRODUCTS, INCLUDING FURNITURE AND FIXTURES 3.3.0 Others 3.3.1 Manufacture of wood and cork products except furniture (sawmill and planning mills, manufacture of veneer and plywood, hardboard, particle board, wood drying and preserving plant, wood carvings, wooden footwear, wooden coffins, sawali, nipa and split cones, cork products, etc.) 3.3.2 Manufacture and repair of furniture and fixtures except primarily of metal. This includes upholstered furniture regardless of the material used in the frame, box beds and mattresses, window & door screens, shades and venetian blinds. MANUFACTURE OF PAPER AND PAPER PRODUCTS, PRINTING AND PUBLISHING 3.4.0 Others 3.4.1 Manufacture of paper and paper products (paper mills, pulp mills, manufacture of containers and boxes of paper and paperboard, manufacture of paper towel, toilet paper, stationery, etc.) 3.4.2 Printing, publishing and allied industries (printing of newspapers & periodicals, books and pamphlets, commercial job printing, electro-typing, stereo-typing and photoengraving, bookbinding, etc.) MANUFACTURE OF CHEMICALS AND CHEMICAL, PETROLEUM, COAL, RUBBER AND PLASTIC PRODUCTS 3.5.0 Others 3.5.1 Manufacture of industrial chemicals (manufacture of inorganic acids, alkalines, chlorine, sales and compounds, industrial alcohol, industrial (compressed and liquified) gases, fertilizers, synthetic resins, plastic materials, pesticides, insecticides, fungicides, etc.) 3.5.2 Manufacture of other chemical products (paints, varnishes & lacquers, drugs & medicines, soap & synthetic detergents, toilet preparations, waxes, candles, matches, explosives and fireworks, inks, adhesives, etc.) 3.5.3 Petroleum refineries (refineries producing gasoline, fuel, oils illuminating oils, solvents, lubricating products, etc.) 3.5.4 Manufacture of miscellaneous products of petroleum and coal (manufacture of asphalt, distillation of coal in coke ovens, etc.) 3.5.5 Manufacture of rubber products (tire & tube manufacturing, retreading plant, manufacture of rubber footwear, etc.) 3.5.6 Manufacture of plastic products (plastic furniture, plastic footwear, plastic kitchenware, etc.) cdt MANUFACTURE OF NON-METALLIC MINERAL PRODUCTS, EXCEPT PRODUCTS OF PETROLEUM AND COAL 3.6.0 Others 3.6.1 Manufacture of pottery, china and earthenware (manufacture of vitreous and semi-vitreous china table & kitchen articles, manufacture of coarse clay products, manufacture of vitreous china plumbing fixtures, etc.) 3.6.2 Manufacture of glass and glass products (manufacture of flat glass, glass containers, glass fibers, etc.) 3.6.3 Manufacture of cement 3.6.4 Manufacture of other non-metallic mineral products (bricks, tiles, pipes, crucibles, structural concrete products, lime, plaster, abrasive products, etc.) BASIC METAL INDUSTRIES 3.7.0 Others 3.7.1 Iron and steel basic industries (blast furnaces & steel making furnace, steel works, rolling mills, pipe & tube manufacturing, manufacture of galvanized steel, iron & steel foundries, etc.) 3.7.2 Non-ferrous metal basic industries (gold and other precious metal refining, aluminum & aluminum base alloy coating, copper and copper base alloy (brass, bronze) casting, zinc alloy casting, etc.) MANUFACTURE OF FABRICATED METAL PRODUCTS, MACHINERY AND EQUIPMENT 3.8.0 Others 3.8.1 Manufacture of fabricated metal products except machinery & equipment and furniture & fixtures primarily of metal (manufacture of cutlery, hand tools, general hardware, black smithing and welding shops, manufacture of structural components, tanks, metal doors, screws, tin containers, metal containers, wire nails, steel springs, nuts, bolts, non-electric lighting & heating fixtures, etc.) 3.8.2 Manufacture of machinery, except electrical (engines, turbines, farm tractor, etc.) 3.8.3 Manufacture of electrical machinery apparatus, appliances and supplies (electric motors, generators, transformers, radio, television, electric lamps, insulated wires and cables, etc.) 3.8.4 Manufacture of transport equipment (shipbuilding & repairing, manufacture of boats & motorboats, marine engines & parts, manufacture of railroad equipment, manufacture & assembly of motor vehicles, parts & accessories, motorcycles, aircraft, etc.) 3.8.5 Manufacture of professional and scientific and measuring and controlling equipment not elsewhere classified, and of photographic and optical instruments (manufacture or repair of surgical, medical, dental & orthopedic equipment, watches, clocks, timing devices, etc.) 3.8.6 Manufacture and repair of furniture and fixtures primarily of metal OTHER MANUFACTURING INDUSTRIES 3.9.0 Others 3.9.1 Others (manufacture of jewelry & related articles, silverware & plated ware, pianos, musical organs, string instruments, percussion instruments, sporting & athletic goods, toys, umbrellas, badges, etc.) ELECTRICITY, GAS AND WATER ELECTRICITY 4.1.0 Others 4.1.1 Generating and distributing electricity 4.1.2 Distributing electricity to consumers GAS AND STEAM 4.2.0 Others 4.2.1 Gas manufacture and distribution through systems 4.2.2 Steam heat and power plants WATERWORKS AND SUPPLY 4.3.0 Others 4.3.1 Waterworks and supply C O N S T R U C T I O N CONSTRUCTION 5.1.0 Others 5.1.1 General building construction 5.1.2 General engineering construction 5.1.3 Specialized trade construction (carpentry, plumbing, electrical, masonry, painting, etc.) WHOLESALE AND RETAIL WHOLESALE TRADE 6.1.0 Others 6.1.1 Farm, forest and marine products wholesaling (palay, corn, abaca, coconut & its by-products, tobacco leaf, fish & other sea foods, etc.) 6.1.2 Processed food, beverage and tobacco products 6.1.3 Dry goods, textiles, and wearing apparel wholesaling 6.1.4 Construction materials and supplies wholesaling 6.1.5 Office and household furniture, furnishings and appliances and wares wholesaling 6.1.6 Machinery and equipment including transport equipment dealing 6.1.7 Minerals, metals and industrial chemicals except crude petroleum, and petroleum products dealing 6.1.8 Petroleum and petroleum products wholesaling 6.1.9 Wholesale trade not elsewhere classified (paper and paper products, books and magazines, flowers, optical goods, merchandise brokers, general merchants, importers & exporters, etc.) cd RETAIL TRADE 6.2.0 Others 6.2.1 Books, office & school supplies, including newspapers and magazines, retailing 6.2.2 Food, beverages and tobacco, retailing (groceries, supermarkets, sari-sari stores, fruits & vegetables, meat & poultry products retailing, bakery products retailing, etc.) 6.2.3 Dry goods, textile and wearing apparel retailing 6.2.4 Construction materials & supplies retailing 6.2.5 Office & household furniture and furnishings, fixtures, appliances and ware retailing 6.2.6 Transport machinery and equipment accessories & supplies retailing 6.2.7 Medical supplies and equipment stores 6.2.8 Petroleum and other fuel products retailing 6.2.9 Retail trade (novelty stores, beauty parlor supplies, photographic equipment, handicraft retailing, jewelry, watches & clocks retailing etc.) TRANSPORTATION, STORAGE AND COMMUNICATIONS TRANSPORT SERVICES 7.1.0 Others 7.1.1 Railway transport 7.1.2 Road passenger transport 7.1.3 Water transport 7.1.4 Air transport 7.1.5 Services allied to transport (pipeline transport, tour & travel agencies, customs brokers, forwarding, packing & crating, etc.) STORAGE AND WAREHOUSING 7.2.0 Others 7.2.1 Storage & warehousing (general bonded warehouse, customs bonded warehouse, grains warehouse, cold storage, etc.) COMMUNICATION 7.3.0 Others 7.3.1 Mail & express service 7.3.2 Telephone service 7.3.3 Telegraph service 7.3.4 Communication services FINANCING, INSURANCE, REAL ESTATE & BUSINESS SERVICES BANKING INSTITUTIONS 8.1.0 Others 8.1.1 Central Bank 8.1.2 Deposit money banks (commercial or rural banks authorized to accept demand deposits). 8.1.3 Thrift banks (savings & mortgage banks, stock savings & loan associations, private development banks, etc.) 8.1.4 Regional unit banks (Rural banks) 8.1.5 Government specialized banks 8.1.6 Banking institutions FINANCIAL INTERMEDIARIES (NON-BANKS) 8.2.0 Others 8.2.1 Financial intermediaries (non-banks) except pawnshops (investment companies, financing companies, investment houses, securities dealers/brokers, fund managers, mutual building & loan associations, non-stock savings & loan associations, lending investors, etc.) 8.2.2 Pawnshops 8.2.3 Financial services (foreign exchange dealers, money changers, etc.) INSURANCE 8.3.0 Others 8.3.1 Life insurance companies 8.3.2 Non-life insurance companies 8.3.3 Other insurance activities (insurance agents & brokers, mutual benefit associations, etc.) REAL ESTATE 8.4.0 Others 8.4.1 Real estate development companies 8.4.2 Letting & operating real estate, residential and non-residential 8.4.3 Other real estate activities (real estate agents, brokers, managers & appraisers, cemetery development & sales, etc.) cdt BUSINESS SERVICES 8.5.0 Others 8.5.1 Professional business services (legal services, accounting, auditing & bookkeeping services, engineering, architectural & technical services, land surveying services, market research services, etc.) 8.5.2. Advertising services 8.5.3 Machinery & equipment renting and leasing adjustment, collection agencies, duplicating, addressing, blue printing & photo services, employment agencies, detective & protective services, etc.) COMMUNITY, SOCIAL AND PERSONAL SERVICES PUBLIC ADMINISTRATION AND DEFENSE 9.1.0 Others 9.1.1 Public administration and defense SANITARY AND SIMILAR SERVICES 9.2.0 Others 9.2.1 Sanitary and similar services (garbage & sewage disposal, window & office cleaning, exterminating, fumigating & disinfecting, etc.) EDUCATIONAL SERVICES 9.3.0 Others 9.3.1 Public education service 9.3.2 Private education MEDICAL, DENTAL, OTHER HEALTH AND VETERINARY SERVICES 9.4.0 Other 9.4.1 Public medical, dental & other health services 9.4.2 Private medical, dental and other health services (private hospitals medical clinics and laboratories, dental clinics & laboratories, child care clinics, veterinary services, etc.) 9.4.3 Medical and dental professionals, own account (Acupuncturist, Anesthetist, Anesthesiologist, Dietician, Doctor, private practice, Gynecologist, Medical technologist, Midwife, Neurologist, Nurse, Nutritionist, Obstetrician and Optometrist) OTHER SOCIAL AND RELATED COMMUNITY SERVICES 9.5.0 Others 9.5.1 Research and scientific institution 9.5.2 Social welfare services 9.5.3 Business, professional and labor associations including civic organizations, religious organizations, etc. RECREATIONAL AND CULTURAL SERVICES 9.6.0 Others 9.6.1 Motion picture and other entertainment services (motion picture production, motion picture distribution and projection, theaters, film booking agencies & film exchanges, radio & television broadcasting, radio & television programs production, theatrical production, authors/music composers and other independent artists) 9.6.2 Theatrical and non-theatrical artists (art painter, composer, journalist, lecturer, model & photographer, own account) 9.6.3 Amusement and recreational services (bowling alleys, billiards & pool rooms, bathing beaches, race tracks, shooting galleries, roller skating rinks, swimming pools, etc.) PERSONAL AND HOUSEHOLD SERVICES 9.7.0 Others 9.7.1 Repair of motor vehicles and motor cycles 9.7.2 Other repair services (repair of footwear, repair of leather goods, electrical repair, repair of household appliances, watch clock & jewelry, etc.) 9.7.3 Laundries, laundry services, and cleaning & dyeing plants 9.7.4 Domestic services 9.7.5 Barber shops and beauty shops 9.7.6 Photographic studios including commercial photography and related services 9.7.7 Personal services not elsewhere classified (tourist guides, massage parlors, social escort services, cemetery upkeep, porter services, etc.) cdt RESTAURANTS AND HOTELS 9.8.0 Others 9.8.1 Restaurants, cafes and other eating and drinking places 9.8.2 Hotels, motels and other lodging places 0.0.0 Activities not adequately defined 8.8.8 mixed from within the same major group 9.9.9 mixed from different group