Procedure in the Processing, Handling and Safekeeping of Tax Returns Filed under Presidential Decree No. 23 Dated October 16, 1972 as Amended by Presidential Decree No. 67, Dated November 24, 1972

December 7, 1972 REVENUE MEMORANDUM ORDER NO. 36-72 SUBJECT : Procedure in the Processing, Handling and Safekeeping of Tax Returns Filed Under Presidential Decree No. 23 dated October 16, 1972 as Amended by Presidential Decree No. 67, Dated November 24, 1972 TO : All Internal Revenue Officers and others concerned. In order to achieve coordinated and effective implementation of Presidential Decree No. 23, as amended, on tax amnesty, there is prescribed hereunder the procedure to be followed in the processing of the returns filed and notices of investment/deposit submitted. I. Forms to be used A. For individuals, BIR Form 1745 shall be used in reporting the income and BIR Form 1745A for Notice of Investment/Deposit. B. For corporations, partnerships and associations, BIR Form 1746 shall be used in reporting the income and BIR Form 1746A for Notice of Investment/Deposit. II. Receiving and Numbering of Returns A. Receipt of Returns Returns are to be received by Mr. EUFRACIO D. SANTOS, Tax Amnesty Implementation Officer, Office of the Commissioner of Internal Revenue, Regional Director or Revenue District Officer. The returns (original and duplicate) as well as all the attachments thereto shall be stamped with the date of receipt of the return and signed by the receiving officer. The returns filed in Regional Offices are to be received only by the Chief of the Assessment Branch. Where the Revenue District Office is located in the same building as the Regional Office, the return shall, likewise, be received by the Chief of the Assessment Branch. Collection Agents are not authorized to accept returns filed under Presidential Decree No. 23, as amended. B. Numbering of Returns 1. As soon as the returns are received at either the offices of the Commissioner of Internal Revenue, Regional Director or Revenue District Officer, a file number must be assigned immediately to each return in accordance with the procedure prescribed below: 2. Codes 25 = Revenue District Office Code (Number depends on district) I = Classification Code for Individuals C = Classification Code for Corporations and Associations P = Classification Code for Partnerships 06 = Regional Office Code (Number depends on region) NO = National Office 00001 = Main Serial Number 3. Samples of Numbering a. Return filed in the Revenue District Office A return by an individual filed at Revenue District No. 25, Caloocan City, shall have the following file number: 25-I-0600001-71. The determining factor of the Revenue District code shall be the district office where filed. b. Return filed in the Regional Office A return filed in Revenue Region No. 8 shall be numbered as follows: I-0800001-71. It will be noted that the Revenue District Office number is no longer included since it was filed in the Regional Office. c. Return filed in the Office of the Commissioner If an individual return is filed with Mr. Santos in the Office of the Commissioner, it shall be numbered as follows; NO-I-00001-71. "NO" is the symbol for the National Office. 4. For corporations and partnerships, the classification code shall be "C" or "P", as the case may be, instead of the code "I". 5. Every office authorized to receive returns shall start their numbering with 00001. 6. Upon receipt of the return, the taxpayer shall be informed of its/his/her file number. The file number shall be written on all copies of the return including the taxpayer's copy. C. Acceptance of Payments 1. Payment thru banks a. In places where payments are allowed to be made thru the banks, only those authorized to accept returns such as the Chief of the Assessment Branch or Revenue District Officer shall issue the Tax Payment Acceptance Order (TPAO) for taxes payable under Presidential Decree No. 23, as amended. In preparing the TPAO, only the file number shall be placed in the space provided for the "Name". The amount to be paid shall likewise be indicated as well as the tax numeric code which is 11-0000. cd b. The TPAO number shall be indicated on all copies of the return filed. The distribution of the copies of the TPAO shall be in the same manner as payments for all other taxes. c. Commercial banks have been requested thru the Central Bank of the Philippines to accept payments by indicating in the Bank Official Receipt only the file number instead of the name of the taxpayer. 2. Payments thru Collection Agents a. In districts where payment thru the banks is not authorized, the receiving officer shall prepare an Authority to Accept Payment (ATAP) shown as Annex A. Only three (3) copies of the ATAP should be prepared. The original and duplicate copies are to be given to the taxpayer while the triplicate copy should be attached to the return filed. b. In preparing the ATAP, only the file number of the taxpayer shall be indicated thereon as well as the amount to be paid. c. Collection Agents are instructed to accept payments by placing only the file number of the taxpayer, the tax numeric code and the amount paid by the taxpayer in the receipt. d. The original of the ATAP should be attached to the original receipt, which is the copy for the bureau. The duplicate of the ATAP shall be retained by the taxpayer. 3. If the taxpayer desires to pay thru the Collection Agent in places where payment thru banks is authorized, an ATAP should be prepared in lieu of the TPAO and the preceding procedure on the manner of payment thru Collection Agents should be followed. 4. The tax numeric code for this tax is 11-0000 and should be indicated on BIR Form 25.24 (Official Receipt) issued to the taxpayer. 5. In case the taxpayer is paying on installment, he should be informed that the second installment should be paid in the same manner as the first payment but no notice will be issued by the bureau. He should likewise be informed that the second installment should be paid not later than June 30, 1973 III. Transmittal of Receipts A. Collection Agents are instructed to transmit the original of all receipts issued for tax payments under the said decree, as amended, together with the original copy of the ATAP direct to Mr. Eufracio D. Santos, c/o Office of the Commissioner of Internal Revenue. Such fact should be noted in his collection report to be submitted to the Accounting Division. B. The TPAO Unit in the National Office, upon receipt of the BIR copies of the Bank Official Receipts should process them and segregate all payments made under the said Presidential decree. Receipts so segregated should also be forwarded to Mr. Santos. IV. Transmittal of Returns A. All returns received in Regional and Revenue District Offices shall be transmitted weekly to the Office of the Commissioner of Internal Revenue for safekeeping. The B. I. R. or third copy of the TPAO or the third copy of the ATAP should be attached to the original and duplicate copies of the return. Every transmittal shall be accompanied by a corresponding letter indicating therein only the file number of the return. B. All papers should be inserted in a sealed envelope and the words "PERSONAL AND CONFIDENTIAL" shall be indicated therein and addressed in the following manner. Mr. EUFRACIO D. SANTOS c/o Office of the Commissioner Bureau of Internal Revenue M a n i l a V. Receipt of Notice of Investment/Deposit Notice of Investment/Deposit shall be accepted only at the Office of the Commissioner. It shall bear the same file number as the return filed under the said decree. VI. Effectivity The provisions of this Revenue Memorandum Order are effective immediately and all those concerned are hereby enjoined to comply strictly with the provisions thereof. MISAEL P. VERA Commissioner of Internal Revenue ANNEX A AUTHORITY TO ACCEPT PAYMENT Tax due on Previously Untaxed Income and/or Wealth Valid if tendered on or before __________________________ _________________ Date File No. ______ Amount to be paid in words ___________________________ __________________________ Tax Numeric Code = 11-0000 (P________________________) To the Collection Agent; Please collect the above amount as full payment/1st Installment/2nd Installment of the tax due on previously untaxed income and/or wealth. Indicate the file number stated above instead of the taxpayer's name and address. Fill in the information below. Amount paid _________________________ (P_______________) (Amount in Words) OR No. ______________ Date Issued ____________________ Name of Issuing Officer ____________________ Signature of Issuing Officer ____________________ Check Full payment [] 1st Installment [] 2nd Installment [] ______________________ Signature ______________________ Name in Print _______________________ D esignation