Prescribing Additional Rules for the Raffle of Sales Invoices and Receipts, "Humingi ng Resibo, Manalo ng Libo-libo, Part 2"

December 4, 1998 REVENUE MEMORANDUM ORDER NO. 89-98 SUBJECT : Prescribing Additional Rules for the Raffle of Sales Invoices and Receipts, "Humingi ng Resibo, Manalo ng Libo-libo, Part 2" TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and Other Internal Revenue Officers Concerned This is an addendum amending the pertinent provisions of Raffle Mechanics, "Humingi ng Resibo, Manalo ng Libo-libo, Part 2," specifically Paragraph Nos. II, III and IV of RMO 84-98. dctai A. Paragraph II (Subparagraph 1) of RMO 84-98 now reads : "1. Raffle of sales invoices and receipts shall be conducted as follows: (a) District Raffles to cover cities and municipalities within the jurisdiction of Revenue District Offices. There shall be one hundred fifteen (115) different District Raffles. (b) Regional Raffles to cover cities and municipalities within the jurisdictions of Revenue Regional Offices. There shall be nineteen (19) different Regional Raffles. (c) National Raffle to cover all cities and municipalities nationwide. There shall be one National Raffle." B. Paragraph III (Subparagraph 1) of RMO 84-98 now reads : "1. Sales invoices and receipts issued by taxpayers within jurisdictional cities and municipalities from December 1, 1998 to April 10, 1999 shall qualify for the raffle draws, provided, however, that for district and regional raffle draws, only sales invoices and receipts dropped at designated drop boxes within the revenue regional jurisdiction where the issuing taxpayer/business establishment is located shall be considered valid entries." C. Paragraph III (Subparagraph 6) of RMO 84-98 now reads : "6. In cases where the winning invoices or receipts are spurious, the consumer may still be entitled to the prize. However, the taxpayer who issued said invoices or receipts shall be subject to investigation. A participant to the raffle who falsifies receipts or invoices shall be subject to investigation, and if warranted, criminal prosecution. Furthermore, a participant who has falsified the winning invoice or receipt shall not be entitled to the prize." D. Paragraph IV (Subparagraph 2) of RMO 84-98 now reads : "2. The following is the schedule of the raffle draws with the corresponding prizes to be awarded: (a) District Raffles one for each of the one hundred fifteen (115) Revenue District Offices Draw Date Prizes January 30, 1999 1st P3,000 (to be conducted on the 2nd P2,000 same date and venue of 3rd P1,000 the Regional Raffles) (b) Regional Raffles one for each of the nineteen Revenue Regions Draw Date Prizes January 30, 1999 P10,000 each - Fifteen (15) winners for every Revenue Region Fifteen (15) winners for every Revenue Region (c) National Raffle one raffle draw nationwide Draw Date Prizes April 10, 1999 1st P1,000,000 2nd 500,000 3rd 200,000 Consolation Prizes: P20,000 each for ten (10) winners 10,000 each for twenty-five (25) winners" E. Effectivity This Order shall take effect immediately. llcd (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue