Operation "Palit Notice"

May 4, 2005 REVENUE OPERATIONS ORDER NO. 02-05 SUBJECT : Operation "Palit Notice"; Implementing Order to RR 7-2005 1.0 Background RR 7-2005 was issued on 31 March 2005 prescribing the replacement of the orange colored Notice to the Public (NRP) under RR 4-2000 with the red and white Ask for Receipt Notice (ARN). 2.0 Objectives 2.1. To cause the posting of the ARN under RR 7-2005 in all business establishments required to issue receipts 2.2. To cause the replacement of the NRP with the ARP 2.3. To complete the replacement of the NRP by ARN in all business establishments on or before 30 June 2005 3.0 General Strategy 3.1. Participation of the Business Sector To achieve the above objectives at the earliest possible time and at the same time to obtain voluntary compliance and support for the project, Regional Directors and District Officers must involve the business sector in Operation Palit (Change) Notice. 2005iatdc 3.2. Special Participation of Operators of Malls, Commercial Centers, and Similar Business Communities. Last 30 April 2005, BIR entered into a MOA with SM Prime Holdings, Inc. (SMPHI) whereby the company management undertook to take responsibility for implementing the Operation Palit Notice in all SM Malls all over the country and thereby reduce the Bureau's workload in this operation. SMPHI launched its operations at SM North EDSA as follows: 3.2.1. A program was held at the Entertainment Area of the Mall where representatives of the stores were invited to attend. 3.2.2. Speeches were made both by SM and RR-7 officials on the legal duty to issue receipts, the provisions of RR 7-2005 and the proper way of putting up the ARP. 3.2.3. ARP's donated by SMKPHI and with the acknowledgement "A Public Service by SM Prime Holdings, Inc." were then distributed by SM itself to their tenant-stores and supervised the postings, RR-7 personnel just checked compliance afterwards. In the interest of completing Operation Palit Notice within the deadline, RDs and RDOs are advised to observe the RR-7 SM North EDSA Model for all "business communities" with a single operator or owner. These communities may include Robinsons, Rustans, Araneta Center, Ayala Center, Rockwell, Gaisanos, Ever Gotesco, Harrison Plaza and others. 3.3 Chain stores The model of 3.2 may also be applied with Food Chains like McDonald's, Jollibee and Chowking, the Banks, Mercury Drug, and others. 3.4 Other Business Establishments BIR RDs and RDOs must take care of the Operation for business establishments for which there is no responsible operator like in 3.2 and 3.3 above. In the interest of completing the operation time, the assistance of business, civic, and non-governmental groups should be sought but only for extra hands to distribute and post the ARP and in checking compliance with the order. 3.5 Public Places The ARN will have a poster size version for posting not in business establishments but in public places frequented by shoppers, RDs and RDOs shall requisition from National Office poster ARNs for the purpose. ESDcIA 4.0 TVCD Beginning 1 July 2005, verification of the ARN should already form part of TCVD. Any establishment found without the ARN shall be given a warning for first offense provided on ARN. The establishment shall be penalized for subsequent violations. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue