Revision of Revenue Memorandum Order No. 31-74 Covering the Procedure in the Receiving and Processing of Statements of Assets, Liabilities and Net Worth (Individuals, Partnerships and Corporations) filed pursuant to Presidential Decree No. 379, dated January 9, 1974 as amended by Presidential Decree No. 417, dated March 19, 1974 and Presidential Decree No. 563 dated September 30, 1974

October 23, 1974 REVENUE MEMORANDUM ORDER NO. 51-74 SUBJECT : Revision of Revenue Memorandum Order No. 31-74 Covering the Procedure in the Receiving and Processing of Statements of Assets, Liabilities and Net Worth (Individuals, Partnerships and Corporations) filed pursuant to Presidential Decree No. 379, dated January 9, 1974 as amended by Presidential Decree No. 417, dated March 19, 1974 and Presidential Decree No. 563 dated September 30, 1974 TO : All Internal Revenue Officers and Others Concerned The following procedure shall be followed in the receiving and processing of the statements of assets, liabilities and net worth (individuals, partnerships and corporations) filed under Presidential Decree No. 379, dated January 9, 1974, as amended by Presidential Decree No. 417, dated March 19, 1974 and Presidential Decree No. 563, dated September 30, 1974. I. Forms to be used A. For Individuals, B.I.R. Form 184 B. For Corporations, B.I.R. Form 185 C. For General Professional Partnerships and Registered General Co-Partnerships, B.I.R. Form 186 II. Receiving and Numbering of Statements A. Receipt of Statements The statement of assets, liabilities and net worth are to be received in the Office of the Commissioner of Internal Revenue, Regional Director, Revenue District Officer, or Collection Agent of the City or Municipality, or the City/Municipal Treasurer who has been designated as Revenue Collection Officer of the city or municipality where the filer has his/its place of business or his/its legal residence. The statements (both original and duplicate) shall bear the stamp of or notation of the date the statements were filed in said offices. Additional two copies of the statements filed by public officers in the government service as of December 31, 1973, in compliance with the requirements of R. A. 3019, shall likewise be stamped. The additional copies so stamped should not be retained by the receiving officer. They should be returned to the filers, who will be responsible for their submission to their respective heads of office . The stamp of the receiving officer on the two copies (yellow) of the public officer is to show to the chief of the government agency of the latter that the two copies are carbon copies of those filed with the Bureau of Internal Revenue. cdt B. Transmittal of Statements 1. The original and duplicate copies of the statements received in the National Office shall be transmitted to the Office of the Assistant to the Commissioner while those received in Revenue District Offices, Collection Agents Office and Offices of the City Treasurer shall be transmitted to the Assessment Branch of their respective revenue regions. 2. All statements received in the Assessment Branch shall be sorted and classified by revenue districts within the Revenue Region, and as to individuals , partnerships or corporations . Statements pertaining to other regions (out-of-region statements) shall be classified according to region and as to individuals , partnerships or corporations . All statements bearing foreign addresses shall be grouped together according to their corresponding classification. 3. After the statements (original and duplicate copies) shall have been classified in the Assessment Branches, they should be blocked into batches of 100 statements each, according to the classifications stated in no. 2 hereof, and transmitted immediately to Mr. Lauro D. Abrahan, Assistant to the Commissioner. 4. Every batch of statements transmitted to the Assistant to the Commissioner shall be covered by a block control sheet in the form prescribed in Annex "A" hereof. The block control sheet shall be accomplished in triplicate. The original and duplicate copies shall remain with the batch of original and duplicate copies of the statements, while the triplicate copy bearing the acknowledgment of the receiving office shall be the file copy of the forwarding office. To facilitate identification and accounting of transmittal of statements, each block control sheet shall be numbered. The number shall start from no. 1 for each classification (I-1 for statements filed by individuals, P-1 for statements filed by partnerships and C-1 for statements filed by corporations). The block number shall be clearly indicated on the space provided at the upper right hand portion of the block control sheet. The space provided for the receipt of the block of statements shall be properly and clearly filled in by the authorized receiving officer. C. Processing of Statements Processing of the statements up to and including generation of statistics from data extracted therefrom shall be done in the Data Processing Center. 1. Numbering of Statements a) The statements shall be blocked into batches of 100 documents per batch for every classification within a region; b) A document locator number shall be assigned to every statement and the same should be clearly indicated on the space provided for the purpose; c) Sets of document locator numbers are provided for each classification for each region. The document locator number shall be composed of the following: (1) Revenue District office number. ("00" for those bearing foreign addresses) (2) Classification symbol. (3) Main serial number which includes the Revenue Region Codes number or "FS" in the case of statements bearing foreign addresses. The main serial number shall always start with 000001 for each classification and region. (4) Presidential Decree number. d) Illustrations (1) The statement filed by an individual whose address is within the jurisdiction of Revenue District Office No. 27, Pasay City shall be given the following document locator number: 27-I-06000001-379 27 = Revenue District Office Code (Number depends on the district; 00 if address is outside of the Philippines) I = Classification Code for Individuals (C for corporations, P for general professional partnerships and duly registered general co-partnerships) 06 = Regional Office Number (number depends on the region; FS if address is outside of the Philippines) 000001 = Serial Number 379 = Presidential Decree Number (2) The statement filed by an individual whose address is outside of the Philippines shall be given the following document locator number: 00-I-FS000001-379 2. A record book of assigned document locator numbers shall be kept for each classification (corporations, partnerships, individuals), subdivided into 20 regional offices and "FS" (for foreign addressed statements). cd 3. After the statements shall have been numbered, the original copies shall be segregated from the duplicate copies. The original copies shall serve as the processing copies while the duplicate copies shall remain in the Office of the Assistant to the Commissioner. After the processing of the original copies shall have been finished in the Data Processing Center, they shall be transmitted to the Tax Amnesty Implementation Officer for safekeeping. The statements transmitted shall be in the original batches of 100 documents each and covered by block control sheets accomplished in duplicate, in the form prescribed in Annex B hereof. D. Release of Information No information whatsoever about the statements shall be released without a written authority from the Commissioner of Internal Revenue. The provisions of Revenue Memorandum Order No. 31-74 are hereby revoked. All those concerned are hereby enjoined to be guided accordingly. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 Annex "A"