SWORN STATEMENT
REPUBLIC OF THE PHILIPPINES
PROVINCE OF ________________________________
CITY/MUNICIPALITY OF _________________________
I (Name of Authorized Representative), (Nationality), of legal age designated as (Position) of (Registered Business/Trade Name of Company/Corporation), with registered address located at _(registered/residence address), do hereby certify the following:
THAT, (Name of Company/Owner/Corporation) with business address at _____(business address)___________ is a duly registered entity under the laws of the Philippines;
THAT the company is engaged in Printing Services and existing under (business/trade name), with TIN ____________________ and has been operating for no less than three (3) years in printing the principal and supplementary invoices/receipts;
THAT the company owns __(number of machines)___ number of machines for printing of the principal and supplementary invoices/receipts, please specify serial numbers, description of each printing machine;
THAT the company’s printing machines are capable of generating security features/ markings in printing of the principal and supplementary invoices/receipts;
THAT the company shall only print customer’s or client’s principal and supplementary invoices/receipts with an Authority to Print secured from the BIR;
THAT the company shall not require a minimum number of booklets for printing for its customers/clients;
THAT the aforementioned principal and supplementary invoices/receipts to be printed are serially numbered and conformed to the requirements of Sections 237, 238, and 113 (for VAT-registered taxpayer) of the National Internal Revenue Code of 1997, as amended and other prevailing rules and regulations;
THAT the company will comply with the provisions of the bookkeeping regulations and reportorial requirements of the BIR;
THAT the company, or any of its owners, is not connected with the BIR or is not related to any BIR official or employee within the fourth civil degree of consanguinity or affinity or the latter’s relatives within the fourth civil degree of consanguinity or affinity.
THAT in the event that the foregoing be discovered to be in violation of existing rules and regulations, I hereby undertake to face any legal sanctions and pay corresponding penalties thereof as provided for under the National Internal Revenue Code of 1997, as amended.
I HEREBY DECLARE UNDER THE PENALTIES OF PERJURY THAT THE FOREGOING ATTESTATIONS ARE TRUE AND CORRECT.
__________________________
Name and Signature of Affiant/Authorized Representative
TIN: __________________
SUBSCRIBED and sworn to before me, in the City/Municipality of ____________________, this day of ____________, 20___ by ______________ with Residence Certificate No. _________ issued at _____________ on, __________ 20 ___.
Notary Public
Functional Aspects
Is the company engaged in printing services/activities for no less than three (3) years? (For single proprietor (SP) engaged in printing services for no less than 3 years but later changed to a corporation, the prescribed period of 3 years shall be carried over to the corporation, provided that the SP owns at least 75% of the total voting power of all classes of stocks entitled to vote)
Is the SP or any of the owners of the corporation (whichever is applicable), connected with the BIR or related to any BIR official or employee within the fourth civil degree of consanguinity or affinity or the latter’s relatives within the fourth civil degree of consanguinity or affinity?
Does the company own/lease* specific number of machines as indicated in the Sworn Statement for printing of Sales Invoice/Official Receipts/Commercial Invoices (SI/OR/CI)? Specify exact number of owned/leased machines.
(* require a copy of Contract of Lease)
Does the company require minimum number of booklets for printing for its client or customer?
Are the data printed on the Official Receipts/Sales Invoice/Commercial Invoices not erasable for at least three (3) years from its issuance?
Is the printing machine capable of generating serial/sequential number for each Official Receipts/Sales Invoice/Commercial Invoices?
Is the printing machine capable of printing:
a. only one security marking/feature for all clients; or
b. Separate/distinct security marking/feature for each client? (Provide a brief description of specific security markings/features in the remarks column)
Does the printer provide/disclose monitoring controls & verification techniques of the printed security markings/features to the BIR?
Are the following data required to be reflected on the OR/SI/CI invoice, indicated in the sample print of such OR/SI/CI?
Registered/Business Name;
Business name/style (if any);
A statement that the taxpayer is VAT or Non VAT registered followed by the TIN;
Registered/Business Address where the OR/SI/CI shall be used;
Date of Transaction;
A space provided for the Name, Address and TIN of the buyer;
OSCA ID No./PWD ID No.;
Senior Citizen Discount/PWD Discount;
A space for Signature of the Senior Citizen/PWD;
Description of the items/goods or nature of service;
Quantity;
Unit Cost;
Total Cost;
If the taxpayer is engaged in mixed transactions, the amounts involved shall be broken down to: VATable Sales, VAT amount, Zero Rated Sales, and/or VAT Exempt Sales;
For Non-VAT ORs as well as Non-VAT SIs, and other CIs (VAT or Non-VAT) and other similar documents that form part of the accounting records of the taxpayer and/or issued to their customers, in addition the above aforementioned, the phrase “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAX” in bold letters, shall be conspicuously printed at the face of the Non-VAT ORs/Non VAT SIs/CIs
Name, address and TIN of the Accredited Printer;
Accreditation number and the date of accreditation of the accredited printer;
ATP number, OCN, date issued and validity period;
BIR Permit Number (if loose leaf OR/SI/CI);
Approved inclusive serial numbers of OR/SI/CI; and
The phrase, “THIS RECEIPT/INVOICE SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF THE ATP.”
RELATED REVENUE ISSUANCES
Revenue Regulations
Revenue Regulations No. 3-69 - Summary Remedies for the Collection of Taxes.
Revenue Regulations No. 12-85 - Procedure Covering Administrative Protests of Assessments of the Bureau of Internal Revenue.
Revenue Regulations No. 12-99 - Implementing the Provisions of the National Internal Revenue Code of 1997 Governing the Rules on Assessment of National Internal Revenue Taxes, Civil Penalties and Interest and the Extrajudicial Settlement of a Taxpayer’s Criminal Violation of the Code through Payment of a Suggested Compromise Penalty.
Revenue Regulations No. 5-2000 - Prescribing the Regulations Governing the Manner of the Issuance of Tax Credit Certificates and the Conditions for their Use, Revalidation and Transfer.
Revenue Regulations No. 13-2001 – Implementing Section 204 (B), in Relation to Section 209 of the Tax Code of 1997, Regarding Abatement or Cancellation of Internal Revenue Tax Liabilities.
6. Revenue Regulations No. 30-2002 – Revenue Regulations Implementing Sections 7 (c), 204 (A) and 290 of the National Internal Revenue Code of 1997 on Compromise Settlement of Internal Revenue Tax Liabilities Superseding Revenue Regulations Nos. 6-2000 and 7-2001.
7. Revenue Regulations No. 3-2005 - Rules and Regulations Implementing Executive Order No. 398 and Requiring Timely and Complete Payment of Taxes as a Precondition for Entering into Contract as a Continuing Obligation in Contracts with Government.
8. Revenue Regulations No. 3-2007 - Regulations Providing for the Policies, Guidelines and Procedures in the Implementation of the Expanded One-Time Administrative Abatement of all Penalties/Surcharges and Interest on Delinquent Accounts and Assessments.
9. Revenue Regulations No. 15-2007 - Regulations Allowing for the Abatement of Penalties/Surcharges and Interest on Disputed/Litigated Assessments.
Revenue Memorandum Orders
1. Revenue Memorandum Order No. 45-68 - Policies and Procedures on the Microfilming Applications in the BIR.
2. Revenue Memorandum Order No. 21-69 - Expenses for the Cost of Collecting
Accounts thru Summary Remedies, a Provided by Republic Act No. 5203.
3. Revenue Memorandum Order No. 40-87 - Fieldsman's Affidavit on Uncollected Taxes from Individual and Corporate Taxpayers.
4. Revenue Memorandum Order No. 43-2004 - Modifying the BIR Form No. 1253- General Control Ledger –Monthly List of Transfer-In Accounts; 12.46- Monthly List of Transfer-Out Accounts; 1247- Monthly List of Accounts Cancelled by ATCA; 1248- Monthly List of Accounts Paid.
5. Revenue Memorandum Order No. 20-2007 - Simplified Processing of Application to Avail Taxpayer’s Remedies under Section 204 (A), Compromise Settlement, and Section 204 (B), Abatement, both of the National Internal Revenue Code of 1997.
6. Revenue Memorandum Order No. 30-2007 - Directive to Intensify Collection of Delinquent Accounts through the Issuance of Warrant of Distraint/ Garnishment/Levy of Personal/Real Property.
7. Revenue Memorandum Order No. 39-2007 - Issuance of Warrants of Distraint and Garnishment, and/or Levy on disputed Assessments Finally Decided by the Bureau Against the Taxpayer on Assessments Upheld by the Court of Tax Appeals.
8. Revenue Memorandum Order No. 27-2008 - Amendment to RMO No. 20-2007 to Synchronize Procedures Prescribed Therein with Requirements under RR No. 30-2002, as amended by RR No. 8-2004, on the Exercise of the Compromise Power of the Bureau of Internal Revenue.
9. Revenue Memorandum Order No. 42-2010 - Prohibition on the Issuance of Temporary Restraining Orders on the collection of taxes against the Bureau of Internal Revenue by Courts other than the Court of Tax Appeals, the issuance of warrants of distraint and garnishment, and/or Levy on final decisions of the Bureau of Internal Revenue on disputed assessment, cases filed before the Court of Tax Appeals and the sale of property distrained and garnished.
10. Revenue Memorandum Order No. 62-2010 - Policies on Re-Investigation of Assessments.
11. Revenue Memorandum Order No. 37-2011- Guidelines in the Processing of Tax Debit Memo (TDM) Applications
Revenue Memorandum Circulars
Revenue Memorandum Circular No. 46-99 - Computation of the civil penalties,
consisting of surcharge and interest, incident to deficiency or delinquency of
internal revenue taxes, pursuant to Section 248 and 249 of the National Internal Revenue Code, as amended by R.A. No. 8424; and suggested compromise penalty in extra-judicial settlement of a taxpayer’s criminal liability incident to his violation of certain provisions of the Code, or any of its implementing Revenue Regulations, pursuant to Section 203 thereof.
2. Revenue Memorandum Circular No. 5-2001 - Grounds and Procedures for the Implementation of Section 276 of the Tax Code of 1997 on Constructive Distraint.
3. Revenue Memorandum Circular No. 1-2004 - Certificate of Utilization of Tax Credit Certificate (TCCs) for Purpose of TCC Transfer and Utilization.
4. Revenue Memorandum Circular No. 16-2005 - Clarification to Revenue Regulations No. 3-2005 Implementing Executive Order No. 398.
Revenue Delegation Authority Order
Revenue Delegation Authority Order No. 1-2001 - Delegation to Certain Revenue Officials of the Authority to Sign Warrants of Distraint, Levy/Garnishment, /Notices of Tax Liens, Encumbrance, Levy and Seizures as well as the Lifting thereof.
Revenue Delegation Authority Order No. 6-2001 - Delegation of Authority to Approve and Sign Authority to Cancel Assessment (ATCA) by the Regional Offices, Large Taxpayers Service (LTS), Enforcement Service (ES), Collection Service (CS) and Legal Service (LS).
Revenue Delegation Authority Order No. 4-2007 - Amending RDAO No.3-2003, as amended by RDAO No.3-2004, relative to the Delegation of Authority to Approve and Sign Various Accountable Forms, Notices, Permits, Reports, and other Documents Processed by the LTS, including the LTDOs.
Revenue Delegation Authority Order No. 6-2007 - Delegation of Authority to Sign Termination Letter or Letter of Denial/Notice of Disqualification for Abatement and Compromise Settlement Cases after Approval or Disapproval of the Action on the Application for Abatement and Compromise by the Proper Authority Pursuant to Section 204 in Relation to Section 7 of the National Internal Revenue Code of 1997.
Unnumbered Memorandum
1. Memorandum of Deputy Commissioner Nelson M. Aspe dated 25 July 2007 - transferring the responsibility of enforcing collection summary remedies for national office cases, other than LTS cases, from Collection Service to the concerned regional offices having jurisdiction over the taxpayer.
2. Memorandum of Commissioner of Internal Revenue Joel Tan-Torres dated 4 May 2010 - reiterating the prohibition from conducting reinvestigation/ reconsideration of DA cases where the assessment has already become final, executory and demandable.
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