Regulations Governing Information About the Taxpayer's Citizenship or Nationality and His Definite Postal Address and Any Subsequent Change Thereof

April 1, 1959 REVENUE REGULATIONS NO. V-65 SUBJECT : Regulations Governing Information About the Taxpayer's Citizenship or Nationality and His Definite Postal Address and Any Subsequent Change Thereof TO : All Internal Revenue Officers and Others Concerned For the effective enforcement of all internal revenue laws and regulations and in accordance with Section 338 of the National Internal Revenue Code, the following regulations governing information about the taxpayer's citizenship or nationality and his definite postal address and any subsequent change thereof are hereby promulgated, and shall be known as Revenue Regulations No. V-65. SECTION 1. All persons, corporations, partnerships, and firms who, in transacting official business with the Bureau of Internal Revenue, are required to submit or file any papers, forms, returns, affidavits or documents with the said Bureau, are hereby required to put therein their citizenship or nationality and the city or town/province of their residence or place of business with the name of the street and house number. The use of post office box number alone is not allowed. If a foreigner, the Alien Certificate of Registration number and the date thereof are also required. SECTION 2. Any subsequent change of their nationality or address while their transactions or cases with the Bureau of Internal Revenue are not yet closed or terminated shall be communicated to the Bureau of Internal Revenue, attention: Tax Census Division, Manila, within 15 days from the date of the change. SECTION 3. Such notice of change of nationality or address shall be made in duplicate in the following form: Notice of Change of Nationality or Address (Post office box number alone is not allowed or accepted as the original or new address) _____________________ (Date) The Commissioner of Internal Revenue Attention: Tax Census Division Manila Sir : This is to notify you (1) That I have changed my citizenship or nationality on ____________ (Date) from that of a ________________, with Alien Certificate of Registration No. _________ dated _______________, to that of a _____________ with, if not that, of a Filipino, Alien Certificate of Registration No. __________ dated ____________; (2) That I have transferred my residence or place of business from ______________________________ (House No., St., City/Municipality, Province) to _____________________________ (House No., St., City/Municipality, Province) on _____________ (Date) . aESTAI This notice is being sent in compliance with the requirements of Revenue Regulations No. V-65 in connection with my transaction or case now pending in your [ ] Regional District No. _______ with office in _______________ (City/Town, Province) or in your [ ] National Office in Manila, or in [ ] both, described as follows: ____________________________________________________ ____________________________________________________ (Describe above the nature of the pending case or transaction and mark with "x" the box [ ] that is applicable.) Very truly yours, ___________________________ (Signature of writer over his name in print) SECTION 4. Upon receipt of this notice in duplicate, the Tax Census Division will detach the duplicate and send it to the Regional Director of the regional district wherein the writer has his residence or place of business, in case of change of citizenship or nationality, or wherein he had his former residence or place of business, in case of change of address. SECTION 5. In the Tax Census Division of the National Office in Manila, an index card shall be prepared to contain all the information appearing in the original of the notice received, after which the notice should be sent to the Records Section of the Administrative Division for file with the corresponding docket of the case. In the Tax Census Branch of a regional office, an index card shall be similarly prepared from the duplicate of the notice, after which the duplicate notice should be sent to the Records Section of the Administrative Branch for file with the corresponding docket of the case. These index cards shall be filed in alphabetical order in the national as well as in the regional offices. Both files shall be available for reference to any authorized personnel of the Bureau of Internal Revenue. SECTION 6. Any person who fails to submit the notice required under these regulations shall be subject to a fine of not more than P300.00 or imprisonment of not more than 6 months, or both, in accordance with the provisions of Section 352 of the National Internal Revenue Code. SECTION 7. These regulations shall take effect upon their promulgation in the Official Gazette. (SGD.) JAIME HERNANDEZ Secretary of Finance RECOMMENDED BY: (SGD.) JOSE ARAAS Commissioner of Internal Revenue Published in the Official Gazette 55 O.G. No. 27, pp. 4987-4988, July 6, 1959 issue.