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2424rmo03 15 Annexes
2424rmo03 15 Annexes
"Annex A"
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A"
IMPORTANT:
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Attach to Docket
Duplicate
Taxpayer's Copy
"Annex A-1"
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-1"
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-2"
IMPORTANT:
a.
b.
c.
d.
NAME OF TAXPAYER
DATE RECEIVED
ONETT OFFICER
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Original
- Attach to Docket
Duplicate
- Taxpayer's Copy
"Annex A-2"
IMPORTANT:
a.
b.
c.
d.
NAME OF TAXPAYER
DATE RECEIVED
ONETT OFFICER
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Original
- Attach to Docket
Duplicate
- Taxpayer's Copy
"Annex A-3"
a. MANDATORY REQUIREMENTS
TIN of Seller and Buyer
Certification of the President of the National Home Mortgage Finance Corporation that the subject property
qualifies and is actually a CMP project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies
b.1
b.2
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-3"
a. MANDATORY REQUIREMENTS
TIN of Seller and Buyer
Certification of the President of the National Home Mortgage Finance Corporation that the subject property
qualifies and is actually a CMP project
Certified Duplicate Original of the Deed of Sale to the Community Association
Certified True Copy of the Articles of Incorporation of the Community Association
Masterlist of Qualified Beneficiaries
Certified True Copy of TCT/OCT and Latest Tax Dec.of the Property/ies Sold to the Community Association
Location Plan of the Lot Sold to the Community Association
Official Receipt/Deposit Slip and duly validated return as proof of payment of Docs. Stamp
b. Requirements for Transfer from CMP Association to Qualified Beneficiary/ies
b.1
b.2
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-4"
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-4"
"Annex A-5"
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative if tax exempt
Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-5"
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; if applicable
1. For Personal Properties
Proof of valuation of shares of stock at the time of donation
a. For listed stocks - certification of the price index from the PSE/latest FMV published in newspapers at the time of the transaction
b. For unlisted stocks - latest audited financial statements of the issuing corporation with computation of the
book value per share
Certificate of Deposit/Investment/Indebtedness/Stocks for donated cash or securities
Certificate of Registration of motor vehicle, if any
2. Others
Special Power of Attorney, if the signatory on the document is not the owner as appearing in the Title
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative if tax exempt
Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-6"
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-6"
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
E. Unpaid Mortgages
Document evidencing the unpaid mortgage (where the value of the decedent's interest is included as part
of the gross estate)
"Annex A-6.1"
"Annex A-6.1"
F. Losses
Proof of Claimed Losses for losses incurred during the settlement of the estate
and incurred prior to date of payment
G. Taxes
Proof of unpaid taxes which have accrued prior to the death of the decedent.
H. Property Previously Taxed (Vanishing Deductions)
Copy of the duly bank validated estate/donor's tax return and proof of payment of the tax on previous
transmission/transfer
I. Transfers for Public Use
Certificate of Exemption/BIR Ruling issued by the Commissioner of Internal Revenue or his authorized
representative for claimed "Transfer for Public Purpose", if any
Proof of transfer or any document which serves as proof of transfer for public purpose
J. Family Home
Certification of the Barangay Captain as to the domicile of the decedent at the time of his death
K. Medical Expenses
Official Receipts and/or invoices of claimed Medical Expenses
L. Amount received by heirs under RA No. 4917
Proof of payment made by the employer for the benefit of the employee-decedent
III. Proof of Claimed Tax Credit
Proof of payment of taxes made to the foreign country
Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
(back page)
"Annex A-7"
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-7"
NAME OF TAXPAYER
ONETT OFFICER
DATE RECEIVED
DATE ISSUED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-8"
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; for Participants only of the Socialized Housing Program under R.A. No. 72792
Sworn Statement of taxpayer/seller that the acquired raw land shall be used for socialized housing project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex A-8"
a. MANDATORY REQUIREMENTS for both Participants & Beneficiaries of the Socialized Housing Program under R.A. No. 7279
TIN of Seller and Buyer
Notarized Deed of Absolute Sale/Document of Transfer, but only photocopied document shall be retained by the BIR
Certified true copy of the latest Tax Declaration issued by the Local Assessor's Office for land and improvement
applicable to the taxable transaction
Owner's Copy for presentation purposes only together with the photocopy thereof for authentication or Certified True
Copy of Transfer Certificate of Title (TCT), Condominium Certificate of Title (CCT), Original Certificate of Title (OCT)
Official Receipt/Deposit Slip for this purpose and duly validated return as proof of payment
b. ADDITIONAL REQUIREMENTS; for Participants only of the Socialized Housing Program under R.A. No. 72792
Sworn Statement of taxpayer/seller that the acquired raw land shall be used for socialized housing project
Approved HLURB Subdivision Plans & Preliminary and Location Clearance
Certification from HLURB that the taxpayer is engaged in socialized housing
Certification from HLURB that the sale of the socialized housing unit to qualified beneficiaries shall in no case
exceed the maximum amount of P150,000.00/P180,000.00 price ceiling
Such Other requirements as may be required by law/rulings/regulations/other issuances
NAME OF TAXPAYER
ONETT OFFICER
DATE ISSUED
DATE RECEIVED
Instruction: Prepare in duplicate and ascertain that CDR is signed by Head ONETT Team before release to taxpayer
Distribution:
Original
Duplicate
Attach to Docket
Taxpayer's Copy
"Annex B"
ADDRESS:
TIN:
NAME OF BUYER/S:
ADDRESS:
TIN:
DATE OF TRANSACTION:
OCT/TCT
CCT No.
Tax
Declaration
No. (TD)
LOCATION
CLASS.
ZV/
sq. m.
AREA
Zonal Value
(ZV)
Tax Base
Selling Price
(SP)
(ZV/FMV/SP whichever is
higher)
TOTAL
PER AUDIT
COMPUTATION DETAILS:
PER REVIEW
x 6.0%
----------------------------------------------------------------------------- P
(Tax Base)
Computed by:
Reviewed by:
ONETT Officer
(Signature Over Printed Name)
Tax Type
Date of Payment
Approved by:
Approved by:
Head, ONETT Team
Regional Director
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE
Telephone No.
Date
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
"Annex B-1"
ADDRESS:
TIN:
NAME OF BUYER/S:
ADDRESS:
TIN:
DATE OF TRANSACTION:
PERSONAL PROPERTIES
Shares of Stocks
Name of Issuing Corp.
Stock Cert.
No.
No. of
Shares
Par Value
TOTAL
Listed Shares
Cost
Selling Price
Unlisted Shares
PER AUDIT
COMPUTATION DETAILS:
PER REVIEW
(5% on the first 100,000; 10% over 100,000) (Cash Sale/Foreclosure Sale); or
LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------CGT STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON CGT --------------------------------------------------------------------------
LESS: Tax Paid per Return, if a return was filed ----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------Remarks:
To be accomplished by ONETT Team.
Computed by:
Reviewed by:
ONETT Officer
OR No.
Tax Type
Date of Payment
Approved by:
Approved by:
Head, ONETT Team
(Signature Over Printed Name)
Regional Director
(Signature Over Printed Name)
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE
Telephone No.
Date
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
No. of
Shares
Acquisition Cost /
Share
Allowable Expenses
of Sale
Total Cost
P
TOTAL
"Annex B-2"
TIN:
RESIDENCE:
DATE OF DONATION:
DONEE/S:
TIN:
ADDRESS:
RELATIONSHIP TO DONOR:
RELATIVE
STRANGER
DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT
CCT No.
Tax Declaration
No. (TD)
LOCATION
CLASS.
ZV/
sq. m.
AREA
Zonal Value
(ZV)
ZV/FMV whichever
is higher
TOTAL
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
Name of Corp.
No. of Shares
Par Value
ZV/FMV whichever
is higher
SCHEDULE 3
CLASS/KIND
ZV/FMV whichever
is higher
Description
TOTAL
PER AUDIT
COMPUTATION DETAILS:
GROSS GIFT
PER REVIEW
Less Deductions:
NET GIFT
Add: Total Prior Net Gifts During the Calendar Year
TOTAL NET GIFTS
TAX PAYABLE
Add:
25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT PAYABLE --------------------------------------------------------------------------------------------
Remarks:
To be accomplished by ONETT Team.
Computed by:
Reviewed by:
ONETT Officer
OR No.
Tax Type
Date of Payment
Approved by:
Approved by:
Head, ONETT Team
(Signature Over Printed Name)
Regional Director
(Signature Over Printed Name)
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE
Telephone No.
Date
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
"Annex B-3"
NAME OF TAXPAYER:
TIN:
RESIDENCE OF DECEDENT:
(at the time of Death)
DATE OF DEATH:
NAME OF EXEC./ADMIN./HEIR:
TIN:
ADDRESS:
COMPUTATION
DETAILS
PER REVIEW
PER AUDIT
PARTICULARS
CONJUGAL
EXCLUSIVE
TOTAL
TOTAL
P
OTHERS
TOTAL
FAMILY HOME
STANDARD DEDUCTION
MEDICAL EXPENSES
OTHERS
TOTAL DEDUCTIONS
NET ESTATE
Interest
to
Compromise Penalty
TOTAL AMOUNT PAYABLE -----------------------------------------------------------------------------------------------SCHEDULE A - COMPUTATION OF SHARE OF SURVIVING SPOUSE
Gross Conjugal Estate
Less: Total Conjugal Deductions
Net Conjugal Estate
Share of Surviving Spouse (Net Conjugal Estate / 2)
Remarks:
To be accomplished by ONETT Team.
Computed by:
Reviewed by:
ONETT Officer
OR No.
Tax Type
Date of Payment
Approved by:
Approved by:
Head, ONETT Team
(Signature Over Printed Name)
Regional Director
(Signature Over Printed Name)
Reference:
The BIR is not precluded from assessing and collecting any deficiency internal revenue tax(es) that maybe found from the taxpayer after examination or review.
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE
Telephone No.
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
Date
DETAILS OF PROPERTY:
SCHEDULE 1 - REAL PROPERTIES
OCT/TCT
CCT No.
LOCATION
CLASS.
AREA
(FMV) per TD
TOTAL
EXCLUSIVE
PERSONAL PROPERTIES
SCHEDULE 2 - SHARES OF STOCKS
Name of Corp.
No. of
Shares
Fair Market
Value
TOTAL
EXCLUSIVE
Particulars
Exclusive
TOTAL
Conjugal / Communal
Particulars
Exclusive
TOTAL
Conjugal / Communal
"Annex B-4"
NAME OF SELLER/S:
ADDRESS:
TIN:
NAME OF BUYER/S:
ADDRESS:
TIN:
DATE OF TRANSACTION:
OCT/TCT
CCT No.
Tax
Declaration
No. (TD)
LOCATION
CLASS.
ZV/
sq. m.
AREA
Zonal Value
(ZV)
Selling Price
(SP)
Tax Base
(ZV/FMV/SP whichever is
higher)
TOTAL
PER AUDIT
COMPUTATION DETAILS:
PER REVIEW
x
(Tax Base)
(applicable rate)
LESS: Tax Paid per Return, if a return was filed -----------------------------------------------------DST STILL DUE / (OVERPAYMENT) ------------------------------------------------------------------------Add: 25% Surcharge
P
Interest
(
to
)
Compromise Penalty
TOTAL AMOUNT STILL DUE ON DST -------------------------------------------------------------------------Remarks:
To be accomplished by ONETT Team.
Computed by:
Reviewed by:
ONETT Officer
(Signature Over Printed Name)
Tax Type
Date of Payment
Approved by:
Approved by:
Head, ONETT Team
Regional Director
CONFORME:
TAXPAYER/AUTHORIZED REPRESENTATIVE
Telephone No.
Date
Instruction: Prepare in duplicate and ascertain that ONETT Computation Sheet is signed by Head ONETT Team before release to taxpayer.
Please attach additional sheet, if necessary.
"Annex C"
Date: ____________
CS No. _______________
"Annex C"
Date: ____________
CS No. _______________
CLAIM SLIP
CLAIM SLIP
on ________________
Registration (CAR)
on ________________
DATE
DATE
ONETT Officer
REF: NAME OF TRANSFEROR/S:
TIN:
ONETT Officer
REF: NAME OF TRANSFEROR:
NAME OF TRANSFEREE/S:
TIN:
NAME OF TRANSFEREE/S:
"Annex C"
Date: ____________
CS No. _______________
"Annex C"
Date: ____________
CS No. _______________
CLAIM SLIP
CLAIM SLIP
on ________________
on ________________
DATE
DATE
ONETT Officer
REF: NAME OF TRANSFEROR/S:
NAME OF TRANSFEREE/S:
TIN:
ONETT Officer
REF: NAME OF TRANSFEROR:
NAME OF TRANSFEREE/S:
TIN:
Annex D
In accordance with Revenue Memorandum Order No. __________ dated ____________, the parties
are executing this sworn statement under penalties of perjury, to attest to the truth of the declaration and for
the purpose of stating the true conditions of the property/ies described below that it/they/ has/have no
existing improvements whatsoever as of ___________________________ duly verified by them.
(date of sale/donation/death of decedent)
TCT No.
Classification
Area
FMV/TD
IN WITNESS WHEREOF, we have hereunto set our hands this _________ day of ___________
2002 in _____________.
_____________________________________
Signature over Printed Name of Transferee
We hereby authorize the Commissioner of Internal Revenue or his duly authorized representative to
verify the above information.
_______________________________
Notary Public/Administering Officer
Annex E
NAME OF TAXPAYER
DATE ISSUED
(mm/dd/yyyy)
TAX
TYPE
CERTIFICATE AUTHORIZING
REGISTRATION (CAR)
CAR NUMBER
DATE
(mm/dd/yyyy)
Submitted by:
________________________
Head, ONETT Team
"Annex F"
CDR
LOGBOOK
Date
CDR
I -
Incomplete
C -
Complete
Tax
Type
I/C
Assisted by
"Annex F"
CDR
LOGBOOK
Date
CDR
I -
Incomplete
C -
Complete
Tax
Type
I/C
Assisted by
"Annex G"
ONETT RECORD BOOK
RDO No. _____
Revenue Region No. _____
For the Month of __________________, ______
SEQ
No.
CS CDR CAR -
CS*
No.
Date of
CS
(mm/dd/yyyy)
Claim Slip
Checklist of Documentary Requirements
Certificate Authorizing Registration
CDR* No.
Date Received
by TP
ONETT Officer
Assigned
(mm/dd/yyyy)
CAR No.
Date of
CAR
(mm/dd/yyyy)
"Annex H"
CAR REGISTRY BOOK
RDO No. _____
Revenue Region No. _____
For the Month of __________________, ________
SEQ
No.
CAR*
No.
Date of
CAR
Name of
Transferor
Address of
Transferor
Name of
Transferee
Address of
Transferee
Date
TRANSACTION
Selling
Price
Location/Description
of Property
Zonal
Value
Other
Basis
ONETT Officer
Assigned
(mm/dd/yyyy)
TOTAL
*
TAX TYPE
AMOUNT
EST
OR
No.
Date
Paid
OTHERS
sequentially numbered
Prepared by:
Noted by:
Head ONETT Team
CS No.
Date of
CS
No. of Days
Processed
"Annex I"
Date
Name of Taxpayer
Taxpayer's
Representative
Address
Telephone
No.
CAR No.
OCN No.*
(TCL2)
Tax Type
Total Amount
Paid
OR No.
Date of OR
(mm/dd/yyyy)
Remarks
Annex K
DATE
(mm/dd/yyyy)
NAME OF SELLER
(LASTNAME, FIRSTNAME, MI)
DATE OF SALE
(mm/dd/yyyy)
AMOUNT OF
DST PAID
TOTAL P
AMOUNT IN
ESCROW
NAME OF BANK
NOTED/REVIEWED BY:
PREPARED BY: ________________________________
Head, ONETT Team
____________________________
REVENUE DISTRICT OFFICER
RDO No.: _________________
Rev. Region No. ____________
Annex L
START
ONETT
Member
Checks
Requirements
presented
by TP and
signs CDR
ONETT
Member
Verifies TIN
ONETT
Member
Releases
orig
copy of
CDR
to TP
YES
YES
Computes tax
TSS
Issues TIN
ONETT Member
Head ONETT
Team
ONETT Member
Verifies
payment
Signs/
approves
CAR/TCL
Note: Payment
verification shall be
done before
release of CAR to
the TP.
NO
YES
Head ONETT
Team
Consistency
in computation
Resolves
issues
ONETT
Member
ONETT
Member
Prepares
CAR/TCL
Issues CS
to TP
Transaction time
measured:
From receipt of
complete docs.
to issuance of
CAR
Head ONETT
Team
NO
YES
Requires TP
to complete
requirements
NO
Any
Issue?
NO
ONETT
Member
is TP w/ TIN?
CARs issued
cover properties
outside
jurisdiction?
ONETT Member
Requirements
complete?
ONETT Member
Stamps Received
on Return/
photocopy
of validated return
w/ OR & complete
requirements.
Verifies against
TPs copies
Transaction
time
measured:
For those w/
complete
docs.
from
checking of
docs. to
receipt of
complete
docs.
ONETT Member
Assists TP in
Filling-up tax
forms
NO
With
Payment?
YES
ONETT Member
Requires TP to
pay the tax due
thru AAB/RCO/
DMT
ONETT Member
Advises TP to proceed
to RDO where prop. Is
located for countersignature of RDO/Head
ONETT Team
TAXPAYER
Docket
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Annex L
Docket
CARs issued
covering properties
outside
jurisdiction?
NO
ONETT Member
Receives from
DPS duplicate
returns w/
DLN & Attach
to docket
ONETT Member
RDO
Prepares
transmittal
sheet
Approves
transmittal
sheet
ONETT Member
Forwards
transmittal sheet
with dockets to
Assessment Div.
for review
Assessment Div.
Receives
dockets from
RDO
YES
Head ONETT
Team
Sends/fax copy/ies
of CAR to
concerned RDO/s
and ISOS
C
Assessment Div.
Administrative
Division
END
Safekeeps docket
Regional Director
Approves OCS/
dockets and
forward dockets
to Administrative
Div.
NO
NO
YES
Assessment Div.
Ensure quality
assessment
Check compliance
with
existing guidelines &
procedures
Segregates
dockets
for selective
review
A
YES
Assessment Div.
Prepares transmittal
sheet & forwards
dockets to Admin.
Div. for safekeeping
NO
For Selective
Review?
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Assessment Division
With
additional
assessment?
YES
NO
Regional ONETT
Working Committee
(ROWC)
Summarizes all
issues for resolution
Regional ONETT
Committee (ROC)
Acts on
recommendations/
Resolve issues
raised
Annex L
ROC
Decision for
NO
Implementation
by ROWC?
Forwards docket
to appropriate
office
YES
B
ROC
ROWC
Submits report/
recommendation
for approval of
ROC
ROWC
Implements
decision/ Gathers
data/ Conducts
verification
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
Annex L
Assessment Div.
Regional Director
Regional Director
Assessment Div.
Administrative Div.
Prepares
PAN/FAN and
forwards to
Regional Dir. for
approval
Reviews/
approves/signs
PAN/FAN
Forwards docket
to Assessment
Division
Mails PAN/FAN to
concerned TP
Legal Division
Legal Division
Forwards report
w/ docket to
Assessment Div.
Resolves legal
issue
NO
factual
issue?
NO
TP protested?
YES
Assessment Div.
Assessment Div.
Evaluates if
factual/legal
issue
Forwards to RDO
for collection
enforcement
YES
Assessment Div.
ROWC
ROWC
Evaluates/
Resolves issue
Forwards report
w/ docket to
Assessment Div.
Verifies factual
issue
Assessment Div.
Forwards docket
to Regional
Director
for appropriate
action/approval
NO
with
payment?
YES
Assessment Div.
Regional Director
Assessment Div.
Assessment Div.
Prepares BIR
Form 0605 for
approval of RD
Approves BIR
Form 0605
Requires TP to
pay thru
AAB/RCO/ DMT
ONETT-ProcessFlow(Ver3-PRT)
04/04/03
"Annex M"
TAX TYPE
AMOUNT
P
Donors Tax
Estate Tax
TOTAL
Due: On or before the 10th day of the succeeding month
Submit to: Regional Director and Assessment Service
Submitted by:
Date:
Annex N
Bureau of Internal Revenue
Revenue Region No. _____
____________________________
____________________________
____________________________
Dear Sir/Madam:
This letter is intended as part of improving our service to the taxpaying public and to make sure that you have paid
the correct amount of tax/es and not more than what is due the government
In view of this, our Office is in the process of confirming your tax payments relative to the
CGT/EWT/DST/DONORS TAX/ESTATE TAX RETURN/S of _____________________________________ which you or
(Name of Taxpayer)
your authorized representative filed last _________________, and for which Certificate/s Authorizing Registration (CAR)
No/s. ___________ dated ____________ was/were issued.
We have received as your tax payment/s the total amount of ____________________, inclusive of increments,
with details to wit:
Tax Type
__________________
__________________
__________________
O. R. No.
__________________
__________________
__________________
Date of O. R.
__________________
__________________
__________________
Amount
__________________
__________________
__________________
TOTAL
If the above figures do not agree with your records, kindly fill in the blanks below and mail your reply directly to:
The Chief, Assessment Division, Revenue Region No. _____- _______________________, (Address of Revenue Region)
or you may visit our office or call tel. no/s. ____________
for further clarifications/ comments/ suggestions /complaints.
We are looking forward to be of better service to you. Thank you very much.
Very truly yours,
_______________________
Regional Director
---------------------------------------------------------------------DETACH HERE-------------------------------------------------------------------------The Regional Director
Revenue Region No. ___
___________________
Attention: The Chief, Assessment Division
Gentlemen:
(Please check on the appropriate box)
I confirm payment of the above figures stated on your letter
I do not confirm payment
Remarks: __________________________________________________________________________________
___________________________________________________________________________________________
___________________________________________________________________________________________
Taxpayer:
___________________________
Address:
___________________________
Telephone No.:___________________________
Annex O
Survey-Questionnaire
Taxpayers Issued Clearance under the Pilot Implementation
ONETT Reengineered Process
For External Customer
Instruction: Please read carefully and check the corresponding boxes for your answer(s).
Name(Optional): _______________________________
Nature of transaction you are applying for clearance:
Capital Gains Tax
Estate Tax
Expanded Withholding Tax
Estate Tax with other related tax liabilities
Donor's Tax
1. Documentary requirements
a) Do you think all the documentary requirements as per checklist, necessary for the issuance of the
tax clearance?
Yes
No
If no, what are these unnecessary documents and why?
_______________________________________________________________________________
_______________________________________________________________________________
b) How long did it take you to complete the documentary requirements?
1 day
4 - 5 days
2 - 3 days
More than 5 days
2. Pre-processing at the BIR
a) How many times did you go to BIR before your application for clearance was accepted?
Once
4 - 5 times
2 - 3 times
More than 5 times
b) Were you given clear instructions when you apply for clearance?
Yes
No
If no, why? ______________________________________________________________________
______________________________________________________________________
3. Issuance of Clearance at the BIR
a) From the time of acceptance of your application and documentary requirements, how long did it
take for your clearance to be issued?
1 day
4 - 5 days
2 - 3 days
More than 5 days
b) How would you rate the current procedures on issuance of clearance?
Poor
Very Satisfactory
Needs Improvement
Excellent
Satisfactory
4. Comments and Suggestions
Please give suggestions which you believe will further improve the procedures and the service to
taxpayers on the issuance of clearance?
__________________________________________________________________________________
__________________________________________________________________________________
__________________________________________________________________________________
THANK YOU VERY MUCH