Prescribing the Procedures for Processing the Amnesty Tax Returns Filed Pursuant to R.A. No. 7498 and Payments of Amnesty Taxes Indicated Therein and Designating the ATC for This Purpose

July 16, 1993 REVENUE MEMORANDUM ORDER NO. 37-93 SUBJECT : Prescribing the Procedures for Processing the Amnesty Tax Returns Filed Pursuant to R.A. No. 7498 and Payments of Amnesty Taxes Indicated Therein and Designating the ATC for This Purpose TO : All Internal Revenue Officers and Others Concerned 1. Procedures and functions . - Presented hereunder are the functions of the different revenue offices relative to the processing of payments of the amnesty tax and the filing of the amnesty tax returns pursuant to R.A. No. 7498 (the act granting tax amnesty to persons repatriating their foreign currencies and/or securities to the Philippines) and Revenue Regulations No. 11-93: acd 1.1 Office of the Regional Director - A responsible and duly designated officer of said office shall be responsible for receiving the original and duplicate copies of the amnesty tax returns filed until March 31, 1994. The two copies of the return shall be stamped with the date when these have been received and shall indicate the initial of the receiving officer. The duplicate copy shall be returned to the taxpayer. The attachments to the return must be verified to be complete. This designated officer shall maintain a logbook to record pertinent information of amnesty tax return received, including, date received; taxpayer identification number; name and address of taxpayer; total amnesty tax due and payable; and, date paid. This officer shall also issue the ATAP (Authority to Accept Payment - BIR Form No. 2319A), which shall serve as the basis for the taxpayer to pay to the accredited bank within the jurisdiction of the regional office, not later than two months from date of filing of the return. The issuing officer shall indicate the ATC as prescribed in paragraph (3) of this order in the ATAP. The Regional Director shall on a monthly basis, forward to the Tax Amnesty Implementation Office in the B.I.R. National Office the original copy of amnesty tax returns received and the triplicate copy of the ATAPs issued in a particular month. These shall be forwarded not later than the fifth working day following each month. 1.2 Tax Amnesty Implementation Office - The officer-in-charge of this office shall receive the amnesty tax returns, ATAPs and all the attachments, from the regional offices and the International Tax Affairs Division. The officer shall number in chronological sequence all returns received by indicating the corresponding number in the docket locator number box of the return. These returns and all its attachments shall be kept confidential. The officer shall coordinate with the Statistical Analysis Division in compiling the necessary statistics and information from these returns and attachments. 1.3 International Tax Affairs Division - The Chief of the division shall forward all copies of amnesty tax returns and its attachments received from the foreign service posts on a monthly basis not later than the fifth day following each month to the Tax Amnesty Implementation Office. 1.4 Statistical Analysis Division - The chief of this division shall coordinate with the Tax Amnesty Implementation Office in gathering information from the returns and attachments. On a monthly basis, a summary report of tax collections, number of filers and other relevant information, shall be submitted to the Commissioner of Internal Revenue and the Deputy Commissioners. This report shall be submitted not later than the tenth day of each month. A final report shall be submitted not later than April 30, 1994, containing an evaluation and complete statistics of this tax amnesty program. cd 2. Examination of taxpayers who have availed of this amnesty under certain conditions - The income tax returns of persons who have availed of this amnesty can be examined by the audit offices having jurisdiction thereof if these have been selected under the selective audit procedures prescribed under the pertinent revenue issuances and if these have been previously authorized by the Commissioner of Internal Revenue . If an examination is authorized and conducted, the immunities, privileges and limitations prescribed in Section 9 of Revenue Regulations No. 11-93 shall apply. cd 3. Alpha-numeric tax codes . - The Alpha-numeric Tax Codes (ATC) that shall be designated for the amnesty tax pursuant to R.A. 7498 shall be MC 011 for the tax paid by individual taxpayers and MC 021 for the tax paid by corporations. LIWAYWAY VINZONS-CHATO Commissioner