LIST OF ANNEXES TO RMO ON RELIEF

ANNEX
NO.
A-1

Diskette Acknowledgement Report

as diskettes are submitted by VAT TP

A-2

Diskette Register

daily as Annex A is received

A-3

upon screening

A-4

Screening and Validation Job-aids & File Transfer Protocol

(FTP) Job-Aids
Letter Request for Replacement of Defective Diskette

A-5

Monthly List on Non-compliant Taxpayers

end of each month

A-6

Preliminary Notice

end of each month

A-7

Final Notice

follow-up to Preliminary Notice

A-8

Quarterly Summary of Diskettes

Received/Rejected/Transmitted

15th day of the 2nd month after the end

of each calendar quarter

A-9

Quarterly Report on VAT Taxpayers Compliance

15th day of the 2nd month after the end

of each calendar quarter

A-10

Master List of All VAT Taxpayers (as of June 30, 2002 and
every year thereafter)
Regional/LTS Quarterly Summary of Diskettes
Received/Rejected/Transmitted
Regional/LTS Quarterly Report on VAT Taxpayers
Compliance
Quarterly RDC Summary of Electronically Received and
Transmitted Data

20th day of the 2nd month ff. the close of

calendar qtr
20th day of the 2nd month ff. the close of
calendar qtr
20th day of the 2nd month ff. the close of
calendar qtr

Monthly List of Unsuccessfully Uploaded Data

10th of the following month

SOD

D-1

Quarterly SOD Summary of Electronically Received and

Uploaded Data

20th day of the 2nd month ff. the close of

calendar qtr

SOD

Quarterly Report of Compliance by RDO/LTAD/LTDO

30th day of the second month following

the end of each calendar quarter

AITEID

B
B-1
C

REPORT NAME

DEADLINE

after checking defective diskettes

RESPONSIBLE
OFFICE
VAT TP
TSS,
RDO/LTDO,LTAD

TSS,
RDO/LTDO,LTAD
TSS,
RDO/LTDO,LTAD
TSS,
RDO/LTDO,LTAD
TSS,
RDO/LTDO,LTAD
RDO/LTDO/LTAD

RDO/LTDO/LTAD
DPS,
RDO/LTDO/LTAD
Regional Office/LTS
Regional Office/LTS
RDC/ISOS-DC

DISTRIBUTION
TP, RDO/LTDO/LTAD, file
copy
RDO/LTDO/LTAD register
of Annex A

TP, file copy

RDC/ISOS-DC, SOD,
Regional Office/LTS,
AITEID, file copy
Regional Office/LTS,
AITEID, file copy
TSS, RDO/LTDOLTAD,
AITEID
AITEID, SOD, RDC/ISOSDC. file copy
AITED, file copy
RDO/LTDO/LTAD,
SOD,AITEID, Regional
Office/LTS, file copy
RDO/LTDO/LTAD for retransmittal of TP file
RDO/LTDO/LTAS,
RDC/ISOS, Regional
Office/LTAS, AITEID
Management Committee

ANNEX A-1
Bureau of Internal Revenue
Control No. _______
Revenue
Region
No.
___
ate: ________
Revenue District Office No. __/Large Taxpayers Assistance Division/Large Taxpayers District Office

Diskette Acknowledgement Form

To be filled out by taxpayer
Date of Receipt: _________
TIN: _____________________
Taxpayers Name/Registered Name: _____________________________________
Taxpayers Address: ___________________________________
Contact Person: _______________________________________
Telephone No.: ___________ Cell No.: _____________________
Fax No.: _________________E-mail Address: _______________
Transaction Type
Sales
Local Purchases
Period Covered: From ______ to _____,_____
MM

MM

Importation

YY

Number of Diskettes
Number of Files *
________
________
1st Quarter
2nd Quarter
________
________
3rd Quarter
________
________
4th Quarter
________
________
* ONE TRANSACTION TYPE PER MONTH IS CONSIDERED ONE FILE

To be filled out by BIR

Condition of the Diskette/s:
DATE/TIME

SIGNATURE OVER PRINTED NAME

OF RESPONSIBLE OFFICER

___________

______________________

Checked/Re-checked diskette/s ___________

______________________

Diskette/s not yet checked

Number of Files ________

Replacement
Good (GD)
Defective
Reason:
Unreadable/Inaccessible (DR)
With irremovable virus (DV)
Invalid file format (DF)
Others, specify ________________________

DEFECTIVE DISKETTES MUST BE REPLACED WITHIN FIVE (5) WORKING DAYS

FROM THE DATE OF RETURN WITH THIS FORM
Status:
DATE/TIME

SIGNATURE OVER PRINTED NAME

OF RESPONSIBLE OFFICER/TAXPAYER

Transmitted/re-transmitted electronically to RDC________

______________________

Not transmitted electronically

___________

______________________

Returned to taxpayer

___________

______________________

Remarks:
__________________________________________________________________________________________
__________________________________________________________________________________________
__________________________________________________________________________________________

Annex A-2

Diskette Register

Date
Control
TIN of
Receive
No.
Taxpayer
d

Taxpayer's
Registered
Name

Contact Person

Condition of
Diskette

Name

Good

Taxpayer's Address

Transaction Type
LP - Local Purchases
I - Importation
S - Sales
One transaction type per month correspond to one file

Date
Period
Trans Number
Check
Covered
aced/Retion
checke
diske
Tel. No. Fr ___ to Type
files
d
ttes
___, ____

Defec- Jan
tive

Date Returned to Taxpayer

Feb Mar Apr

May Jun Jul

Aug Sep Oct

Date replaced by taxpayer

Nov Dec Jan Feb Mar Apr

May Jun Jul

Aug Sep Oct

Nov Dec

Transmitted/ Retransmitted to
Name of
RDC
responsible
officer transmitting data
No. of
Date

files

Reason for
nontransmittal

ANNEX A-4
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

Date: _____________
_______________________
___________________________

_______________________
_______________________
Sir/Madam:
Please be informed that after scanning and screening the submitted diskettes of
Summary List of Sales and/or Purchases for the ____quarter ending _____, the diskettes were
found to be defective for the reason marked x as shown hereunder:
Reason:
Infected with virus(es)
Not readable by the system
With invalid format
Specify ________________
It is therefore requested that a replacement be made within five (5) working days
from the date of return of your defective diskette(s) in order to comply with Section 4 of
Revenue Regulations No. 8-2002.

Very truly yours,

________________________
RDO/Division Chief, LTAD

Annex A-5

RDO No. ___/LTDO/LTAD

Monthly List of Non-Compliant VAT Taxpayers
As of __________________

Name of
Taxpayers

TIN

Address of
Taxpayers

Period
Covered Fr
MM to MM, YY

Quarter
Covered

Summary List Not

Submitted
S

LP

Date Sent
Date Submitted Penalty Paid
Preliminary
Notice

Final Notice

Date of
Payment

Remarks

ANNEX A - 6
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE

PRELIMINARY NOTICE

Date: ________________

TIN ______________________________
Name of Taxpayer ______________________
Address ___________________________

Sir/Madam:
Please be informed that as a VAT taxpayer, you are required to submit a quarterly
Summary List of Sales and Purchases in diskette form within twenty-five (25) days after the
end of each taxable quarter as prescribed under Revenue Regulations No. 8-2002. To date,
the records of our office show that you have not filed the required list/replaced the defective
diskette for the ______quarter ending _______, as shown hereunder marked X:
Summary List of Sales and Purchases
Summary List of Sales only
Summary List of Purchases only
You are therefore requested to submit the said summary list within five (5) working
days from receipt of this notice and pay the necessary penalties for late filing. Should you
still fail to submit, we shall not hesitate to institute the necessary proceedings against you.

Very truly yours,

________________________
RDO/ Division Chief

ANNEX A-7
REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
FINAL NOTICE

Date: _____________
TIN __________________________________
Name of Taxpayer ___________________________
Address _______________________________

Sir/Madam:
The records of this office show that despite our Preliminary Notice dated
_________________ requesting submission of quarterly Summary List of Sales and/or
Purchases for the _______ quarter ending _______, you still failed to comply. Please be
reminded that your continuous failure to submit the same is punishable by administrative
penalty of one thousand pesos (P1,000.00) for each failure but not to exceed the aggregate
amount of twenty-five thousand pesos (P25, 000.00) for all such failures during a taxable
year, for willful neglect to file, keep or supply statement, list of information required on the
date prescribed and shall be paid upon notice and demand.
In addition to the imposition of administrative penalty, willful failure by such person
to supply correct information at the time or times as required, shall be subject to a criminal
penalty under relevant provisions of the Tax Code of 1997, upon conviction of the offender.
You are therefore given a last chance to submit the required list marked X shown
hereunder within five (5) working days from receipt of this notice:
Summary List of Sales and Purchases
Summary List of Sales only
Summary List of Purchases only
This will serve as our FINAL NOTICE.

Very truly yours,

________________________
RDO/Division Chief

Annex A-8

RDO / LTDO / LTAD

Quarterly Summary of Diskettes Received / Rejected / Transmitted
As of ______________________

Regular
No. of
disk.

No. of
files

1st month of quarter

Replacement
No. of
disk.

No. of
files

Total
No. of
disk.

No. of
files

Regular
No. of
disk.

No. of
files

FOR CHECKING

(B)
(C)

Beginning Balance
Add: Received
Total for Checking
Less: Rejected
Balance for Checking
Less: Checked Diskette
Ending Balance

(D)

Beginning Balance Diskette Checked

but not yet Transmitted
Add: Checked Diskettes (B)
Total
Less: Transmitted
Ending Balance

(E)
(F)

Beginning Balance
Add: Rejected Diskette (A)
Total
Less: Returned to TP
Balance

(G)
(H)

Beginning Balance for Replacement

Add: Rejected and Returned to TP (E)
Total
Less: Replaced
Balance End

(A)

(C)
(G)

FOR TRANSMITTAL (to RDC)

(D)

REJECTED (For Ret. to TP)

(F)

FOR REPLACEMENT
(H)

2nd month of quarter

Replacement
No. of
disk.

No. of
files

Total
No. of
disk.

No. of
files

Regular
No. of
disk.

No. of
files

3rd month of quarter

Replacement
No. of
disk.

No. of
files

Total
No. of
disk.

No. of
files

Regular
No. of
disk.

No. of
files

Quarter Total
Replacement
No. of
disk.

No. of
files

Total
No. of
disk.

No. of
files

Annex A-9

RDO No. ___/LTDO/LTAD

Quarterly Report on VAT Taxpayers' Compliance
As of _______

Summary List of Sales

Number

Summary List of Local Purchases

Percentage

A. Number of Taxpayers required to submit Summary List of Sales and Purchases *

Number of Taxpayers who submitted
B. fully complied
C. partially complied (w/ rejected)
D. Number of taxpayers who failed to submit Summary List of Sales and Purchases

Number

Percentage

B/A
C/A
D/A

B/A
C/A
D/A

Summary List of Sales

Summary List of Local Purchases

Number of TP

Number of TP

Summary List of Sales

Summary List of Local Purchases

Number of Taxpayers required to submit (previous quarter)

Add: Taxpayers newly covered to submit Summary List of Sales and Purchases
Total
Less: Taxpayers no longer required to submit Summary List of Sales and Purchases
* Number of Taxpayers required to submit Summary List of Sales and Purchases for the qtr.

Number
E. Total VAT Taxpayers
F. Total VAT Taxpayers required (A)
G. Total VAT Taxpayers not required

Percentage
F/E
G/E

Number

Percentage
F/E
G/E

Annex A-10

Revenue District Office _____/Large Taxpayers Assistance Division/Large Taxpayers District Office
List of VAT - Registered Taxpayers
As of MM/DD/YY

Name of Taxpayer (TP)

TIN

Month End (Applicable for FY ending TP)

e.g. February

April

August

Certified Correct:

Revenue District Officer/Chief, Large Taxpayer Division/

Chief, Large Taxpayer District Office

Annex B
REGIONAL OFFICE/LTS
REGIONAL/LTS QUARTERLY SUMMARY OF DISKETTES RECEIVED/REJECTED/TRANSMITTED
As of ____________
RDO No.
RDO No.
Regular
Replacement
Total
Regular
Replacement
Total
No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files

FOR CHECKING
Beginning Balance
Add: Received
Total for Checking
(A) Less: Rejected
Balance for Checking
(B) Less: Checked Diskette
Ending Balance

FOR TRANSMITTAL
Beginning Balance Diskette Checked
but not yet Transmitted
Add: Checked Diskettes (B)
Total
Less: Transmitted
Ending Balance

FOR RETURN TO TP
Beginning Balance
Add: Rejected Diskette (A)
Total
( C) Less: Returned to TP
Balance

FOR REPLACEMENT
Beginning Balance for Replacement
Add: Rejected and Returned to TP (C)
Total
Less: Replaced (D)
Balance End

(D)

RDO No.
TOTAL
Regular
Replacement
Total
Regular
Replacement
Total
No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files No. of diskette No. of files

Annex B-1

Regional/LTS Report on VAT Taxpayers' Compliance

As of _______
RDO No.
Summary List of
Sales

Summary List of
Local Purchases

Summary List of
Sales

Summary List of
Local Purchases

Number of
TPs

Number of
TPs

Number of
TPs

Number of
TPs

A. Number of Taxpayers required to submit Summary List of Sales and Purchases *

Number of Taxpayers who submitted
B. fully complied
C. partially complied (w/ rejected)
D. Number of taxpayers who failed to submit Summary List of Sales and Purchases

E. Total VAT Taxpayers

F. Total VAT Taxpayers required (A)
G. Total VAT Taxpayers not required

RDO No.

B/A
C/A
D/A

B/A
C/A
D/A

B/A
C/A
D/A

B/A
C/A
D/A

Summary List of
Sales

Summary List of
Local Purchases

Summary List of
Sales

Summary List of
Local Purchases

Number of
TPs

Number of
TPs

Number of
TPs

Number of
TPs

%
F/E
G/E

%
F/E
G/E

%
F/E
G/E

%
F/E
G/E

Annex C
REGIONAL DATA CENTER (RDC)
QUARTERLY RDC SUMMARY OF ELECTRONICALLY RECEIVED AND UPLOADED DATA
As of ____________

RDO No.

Beginning Balance, Files

Received from RDO

Received Files for the

Quarter

Total

Files transmitted to
SOD

Ending Balance, for

Transmittal to SOD

Certified Correct:

Chief, Systems Operations Division

Annex D

Systems Operations Division (SOD)

Monthly List of Unsuccessfully Uploaded Data
For the Month Ended ______________

Name of Taxpayer

TIN

Quarter Ended

Transaction Type

Date of Receipt

Submitted by:

Chief, Systems Operations Division

Legend:
Transaction Type
LP - Purchases
S - Sales
I - Importation

Annex D-1
SYSTEMS OPERATIONS DIVISION (SOD)
QUARTERLY SOD LIST OF ELECTRONICALLY RECEIVED AND UPLOADED DATA
As of ____________

RR/RDO No.

Beginning Balance
Received from RDC

Received from RDC - This

Quarter

Total

Uploaded to Data
Warehouse

Balance End for

Uploading

Certified Correct:

Chief, Systems Operations Division

Annex E

AUDIT INFORMATION TAX EXEMPTION & INCENTIVES DIVISION

QUARTERLY REPORT OF COMPLIANCE RESULTS BY RDO / LTAD / LTDO
For the Quarter ending ______________

RDO / LTAD / LTDO

Total Number of
Taxpayers Under
RELIEF

Complied

(T)

(F)

(N1)

xx

xx

xx

RDO 001 - Laoag City,

Pangasinan

NOT COMPLIED
Non Rejected
Submission
Diskettes

PERCENTAGE OF COMPLIANCE

Complied

Not
Complied

(N2)

(F/T)

(N1 + N2) / T

xx

xx

xx

REMARKS

Total Number of Taxpayers

Fully Complied means a Taxpayers who:
- Submitted good complete diskettes within the prescribed period.

Certified Correct:
Chief, AITEID