Institutionalizing the Raffle of Sales Invoices and Receipts, "Humingi ng Resibo Milyun-milyong Panalo" as Per RMO 84-98 and as Amended by RMO 89-98

April 26, 1999 REVENUE MEMORANDUM ORDER NO. 35-99 SUBJECT : Institutionalizing the Raffle of Sales Invoices and Receipts, "Humingi ng Resibo Milyun-milyong Panalo" as Per RMO 84-98 and as Amended by RMO 89-98 TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and Other Internal Revenue Officers Concerned This is an addendum amending the pertinent provision of raffle mechanics for, " Humingi ng Resibo, Manalo ng Libo-Libo, Part 2 " specifically of Paragraphs II and Paragraph IV of RMO 89-98 and of Paragraphs, II, III, and IV RMO 84-98. A. Paragraph II (Subparagraph 1) of RMO 89-98 has been reverted to the provisions of RMO 84-98. It now reads: 1. Raffle of Sales invoices and receipts shall be conducted as follows: (a) Regional Raffles to cover cities and municipalities within the jurisdiction of Revenue Regional Offices. There shall be nineteen (19) different Regional Raffles. (b) National Raffle to cover all cities and municipalities nationwide. There shall be one National Raffle. B. Paragraph II (Subparagraph 2) of RMO 84-98 now reads: 2. All sales invoices and receipts issued by taxpayers within the jurisdiction of the cities and municipalities as specified above for purchases of goods and services by consumers, regardless of amount, shall qualify for the raffles, provided that the following requirements are contained in said sales invoices/receipts: business name and address, Taxpayer Identification Number (TIN), and date of issuance of the sales invoice/receipts. C. Paragraph III (Subparagraph I) of RMO-84-98 now reads: 1. Sales invoices and receipts issued by taxpayers within jurisdictional cities and municipalities starting April 15 to July 25, 1999 for the Anniversary Draw and August 1, 1999 to December 31, 1999 for the Millennium Draw shall qualify for the raffle draws. D. Paragraph IV (Subparagraph I) of RMO 84-98 now reads: 1. The Raffle Promo shall be officially institutionalized starting with the Anniversary Raffle Promo. E. Paragraph IV (Subparagraph 2) of RMO Nos. 84-98 and 89-98 now reads: 2. The following is the schedule of the raffle draws with the corresponding prizes to be awarded. a. Regional Raffles two (2) for each of the nineteen (19) Revenue Regions Draw Dates Prizes a.1) Anniversary Draw (July 08, 1999) three major prizes/region a.2) Millennium Draw (Dec. 17, 1999) 1st Prize P100,000 2nd Prize 50,000 3rd Prize 30,000 Consolation Prizes P10,000 x 10 winners/region P5,000 x 20 winners/region b. National Raffle There will be two grand draws nationwide b.1) Anniversary Draw (July 25, 1999) 1st Prize P 3M To be held in the National Office 3rd Prize P 2M b.2) Millennium Draw (Jan. 9, 2000) 3rd Prize P 1M To be held in the Cebu City Consolation Prizes P50,000 x 10 winners P20,000 x 20 winners P10,000 x 30 winners c. Prizes for Establishments To further encourage establishment to issue official receipts and invoices, the establishments that issued the winning receipt entries for the three (3) major prizes of the raffle draws will receive prizes. However, prizes for the selling establishments of winning receipt-entries that are spurious will be forfeited. The following are the prizes for the winning establishments: c.1 Regional Draws 1st Prize P10,000 2nd Prize P5,000 3rd Prize P3,000 c.2 National Draws 1st Prize P100,000 2nd Prize P75,000 3rd Prize P50,000 F. Paragraph IV (Subparagraph 3) of RMO 84-98 now reads: 3. All receipts issued from April 15, 1999 until the draw date shall be valid for the Raffles. G. Paragraph V (Subparagraph 2) of RMO 84-98 now reads: 2. For the National Raffle, receipts shall be retrieved by the Revenue District Officers from drop box centers within their jurisdiction. These will then be forwarded to their respective Revenue Regional Office and sent by the Regional Directors to the Public Information and Education Division immediately after the Regional Draws . LibLex H. Paragraph V (Subparagraph 3) of RMO 84-98 now reads: 3. The Revenue District Officers thru their Regional Director shall prepare a report using the format in Annex A on the drop boxes and streamers allocated to them and the name of the responsible person for the delivery of the drop boxes in designated drop box centers and retrieval of the receipts and submit the same on or before May 31, 1999 to the Public Information & Education Division. I. Paragraph V (Subparagraph 4) of RMO 84-98 now reads: 4. Regional Directors shall submit a report using the format in Annex B within 15 days after each draw . J. Effectivity This order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A REPORT ON THE DISTRIBUTION OF DROPBOXES AND STREAMERS REVENUE REGION NO.____ Date___________ RDO No._____ A. To Number of allocated drop boxes for distribution:_____ Places distributed : No . of drop box/es 1. 2. 3. 4. 5. 6. B. Posters C. Total Number of allocated streamers to be distributed:_____ Places distributed : No . of streamer/s 1. 2. 3. 4. 5. 6. Person responsible for delivery of the drop boxes:_____________ Person responsible for the retrieval of receipts:________________ Submitted by: ____________________ (RDO) Attested by: ____________________ Regional Director ANNEX B REPORT ON THE RAFFLE OF SALES INVOICES AND RECEIPTS REVENUE REGION NO ._____ _______________________ 1. DATE AND PLACE OF RAFFLE:__________________________________ 2. NUMBER OF DROP BOXES AND DESIGNATED ESTABLISHMENT _____________________________ ______________________________ _____________________________ ______________________________ _____________________________ ______________________________ 3. LIST OF WINNER AND PRIZES AWARDED PRIZES WINNERS ESTAB. ISSUING RECEIPT _____________ ______________ ____________________________ _____________ ______________ ____________________________ _____________ ______________ ____________________________ 4. PROCEDURE (including modifications) UNDERTAKEN IN IMPLEMENTING THE RAFFLE ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ 5. INFORMATION DISSEMINATION TECHNIQUES UTILIZED ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ ________________________________________________________________ 6. PROBLEMS/CONSTRAINTS ENCOUNTERED AND SOLUTIONS APPLIED AND/OR RECOMMENDED PROBLEMS/CONSTRAINTS SOLUTIONS/RECOMMENDATION __________________________ ________________________________ __________________________ ________________________________ __________________________ ________________________________ 7. SIGNIFICANT EFFECTS OF THE RAFFLE (i.e., participation of public, tax compliance, issuance of receipts by establishments, Revenue Collection, etc.) _____________________________________________________________ _____________________________________________________________ _____________________________________________________________