June 1, 1995

Summary:
The Memorandum of Agreement published in this Circular was implemented in
Department of Finance Order No. 34-95 (dated May 25, 1995) Re: Creating an InterAgency Task Force to Implement the Memorandum of Agreement between the
Bureau of Internal Revenue and the Bureau of Local Government Finance adopting
certain measures to improve both national and local tax collections, which was
published in Revenue Memorandum Circular No. 20-95 (dated June 1, 1995) Re:
Publishing the full text of the Department Order No. 34-95 dated May 25, 1995
creating an Inter-Agency Task Force to implement the Memorandum of Agreement
between Bureau of Internal Revenue (BIR) and Bureau of Local Government Finance
(BLGF); and Revenue Memorandum Order No. 23-95 (dated August 14, 1995) Re:
Prescribing Guidelines and Procedures in the Implementation of the Memorandum of
Agreement dated May 25, 1995, Between the Bureau of Internal Revenue and the
Bureau of Local Government Finance.
REVENUE MEMORANDUM CIRCULAR NO. 19-95
SUBJECT
:
Publishing the full text of the Memorandum of Agreement
between the Bureau of Local Government Finance (BLGF) and the Bureau of Internal
Revenue (BIR) to ensure their support and assistance in the taxpayer service and
information activities of BIR.
TO

All Internal Revenue Officials and Employees and Others Concerned.

For the information of all internal revenue officials and employees and others
concerned, quoted hereunder his the Memorandum of Agreement by and between
the Bureau of Local Government Finance (BLGF) and the Bureau of Internal Revenue
(BIR), dated May 25, 1995 :
"MEMORANDUM OF AGREEMENT
KNOW ALL MEN BY THESE PRESENTS:
This Memorandum of Agreement made and entered into this 25th day of May, 1995,
at Quezon City, Philippines by and between:
The BUREAU OF INTERNAL REVENUE with principal office at BIR National Office
Building, Diliman, Quezon City represented by its Commissioner LIWAYWAY
VINZONS-CHATO, hereinafter referred to as the BIR;
and
The BUREAU OF LOCAL GOVERNMENT FINANCE with principal office at the Palacio
del Gobernador, 7th Floor, Intramuros, Manila represented by its Executive Director
LORINDA M. CARLOS, hereinafter referred to as the BLGF.

WITNESSETH, that:
WHEREAS, Executive Order No. 53, series of 1993, directs all government agencies
concerned to provide the Bureau of Internal Revenue (BIR) with the necessary
information to help increase tax collections;
WHEREAS, Executive Order No. 52, series of 1993, requires the indication of
Taxpayer Identification Numbers (TINs) on certain documents;
WHEREAS, under Section 2 of Executive Order No. 53 series of 1993, the local
government-owned and controlled corporations, and other agencies and
instrumentalities of the government shall immediately comply with requests of the
BIR for information relevant to its mission of effectively implementing existing
revenue laws;
WHEREAS, the BLGF is the principal agency that exercises administrative and/or
technical supervision over local treasury and assessment operations of the local
government units in accordance with Section 43 of Executive Order No. 127, as
amended; Section 201, 470 and 471 of R.A. 7160 (The Local Government Code of
1991); and Articles 287 and 291 of the Implementing Rules and Regulations of the
Code;
WHEREAS, certain records, documents, data and information vital to the BIR's
program of augmenting the revenue base and of increasing tax collection are filed
and maintained by the local treasury and assessment offices;
WHEREAS, the BIR is adopting an intensified tax information and education
campaign to improve tax collection efficiency;
WHEREAS, under Revenue Memorandum Order No. 12-95, the BIR is undertaking
Tax Mapping Operations with the objective of updating its datafiles, increasing the
taxable base and ferreting our tax evaders;
NOW, THEREFORE, for and in consideration of the foregoing premises, the BIR and
BLGF hereby mutually agree to undertake/adopt the following measures:
1.
BLGF shall require the Assessment Offices of local government units to
provide the BIR, thru its respective Revenue District Offices, the following:
a.

Assessment Roll of Taxable Real Properties for the tax year,

b.

Monthly Updates of Real Property Assessment;

c.

Copies of Tax Maps with corresponding Tax Map Control Rolls (TMRC); and

d.

Such other property records as may be requested by BIR.

All costs incurred by the Provincial/City/Municipal Assessor in the reproduction of tax

maps with the corresponding Tax Map Control Rolls (TMCR) shall be shouldered by
the BIR.
2.
BLGF shall require the Treasury Offices of local government units to provide
the BIR, thru its respective Revenue District Offices the following:
a.

Quarterly listings of Business Tax Filers;

b.

Monthly listings of newly-opened businesses;

c.

Monthly listings of professional tax filers;

d.
Monthly listings of Community Tax Payments made by corporations and other
juridical entities;
e.

Monthly listings of Franchise Tax filers;

f.

Monthly listings of Amusement Tax filers; and

g.

Such other data as may be requested by BIR.

3.
BLGF shall comply with the requirements of Executive Order No. 52, series of
1993, requiring the indication of TINs on permits and licenses issued by their local
treasury and assessment offices;
4.
BLGF shall ensure that local treasury/assessment offices shall assist the BIR
in its regional, district and field offices in the conduct of tax information and
education campaign and in the dissemination of materials and messages through
the distribution of primers, flyers and tax leaflets in all transactions dealing with
taxpayers;
5.
BIR shall furnish the BLGF with the following records, provided that the same
are not prohibited under Section 269 of the National Internal Revenue Code, as
amended, regarding unlawful divulgence of trade secrets :
a.

Quarterly lists of income tax filers;

b.

Quarterly lists of capital gains tax filers;

c.

Schedules of approved zonal values;

d.
Lists of banks filing their quarterly gross receipts tax returns under Section
119 of the NIRC; and
e.

Such other data as may be requested by the BLGF.

6.
BIR shall utilize the data provided by the BLGF in its program augment the
revenue base and increase tax collection efficiency, especially for the "BIR's Tax

Mapping Operations", and that BLGF shall likewise furnish local treasury and
assessment offices with the data provided by the BIR for purposes of LGU revenue
generation programs and the overall efforts to improve local tax administration;
7.
BIR shall require all taxpayers to indicate their Community Tax Certificate
Number in their Annual Income Tax Returns;
8.
BIR and BLGF shall organize an Inter-Agency Task Force to effect, implement,
and monitor the provisions of this Memorandum of Agreement within thirty (30)
days upon approval hereof.
This Memorandum of Agreement shall take effect upon approval by the Secretary of
Finance and shall remain in force until mutually abrogated by the parties concerned.
In WITNESS WHEREOF, the parties have hereunto affix their signature this 25th day
of May, 1995 at Manila, Philippines.

BUREAU OF INTERNAL REVENUE BUREAU OF LOCAL GOVERNMENT

FINANCE

By:

By:

(SGD) LIWAYWAY VINZONS-CHATO

Commissioner

(SGD) LORINDA M. CARLOS

Executive Director

Signed in the presence of:

(SGD) BEETHOVEN L. RUALO

(SGD) ANGELINA M. MAGSINO

Deputy Commissioner for Operations

APPROVED :

(SGD) ROBERTO F. DE OCAMPO

Deputy Director

Secretary of finance"

All concerned are hereby enjoined to give this circular as wide a publicity as
possible.
LIWAYWAY VINZONS-CHATO
Commissioner of Inter Revenue
ATTACHMENT
MEMORANDUM OF AGREEMENT
KNOW ALL MEN BY THESE PRESENTS:
This Memorandum of Agreement made and entered into this 25th day of May, 1995,
at the City of Manila, Philippines by and between:
The BUREAU OF INTERNAL REVENUE with principal office at the BIR National Office
Building, Diliman, Quezon City represented by its Commissioner LIWAYWAY
VINZONS-CHATO, hereinafter referred to as the BIR;
and
The BUREAU OF LOCAL GOVERNMENT FINANCE with principal office at the Palacio
del Gobernador, 7th Floor, Intramuros, Manila represented by its Executive Director
LORINDA M. CARLOS hereinafter referred to as the BLGF.
WITNESSETH, that;
WHEREAS, Executive Order No. 53, series of 1993, directs all government agencies
concerned to provide the Bureau of Internal Revenue (BIR) with the necessary
information to help increase tax collections;
WHEREAS, Executive Order No. 52, series of 1993, requires the indication of
Taxpayer Identification Numbers (TINs) on certain documents.
WHEREAS, under Section 2 of Executive Order No. 53, series of 1993, the local
government units, government-owned and controlled corporations, and other
agencies and instrumentalities of the government shall immediately comply with
requests of the BIR for information relevant to its mission of effectively
implementing existing revenue laws;
WHEREAS, the BLGF is the principal agency that exercises administrative and/or
technical supervision over local treasury and assessment operations of the local
government units in accordance with Section 43 of Executive Order No. 127, as
amended; Section 201, 470 and 471 of R.A. 7160 (The Local Government Code of

1991); and Article 287 and 291 of the Implementing Rules and Regulations of the
Code;
WHEREAS, certain records, documents, data and information vital to the BIR's
program of augmenting the revenue base and of increasing tax collections are filed
and maintained by the local treasury and assessment offices;
WHEREAS, the BIR is adopting an intensified tax information and education
campaign to improve tax collection efficiently;
WHEREAS, under Revenue Memorandum Order No. 12-95, the BIR is undertaking
Tax Mapping Operations with the objective of updating its datafiles, increasing the
taxable base and ferreting out tax evaders;
NOW, THEREFORE, for and in consideration of the foregoing premises, the BIR and
BLGF hereby mutually agree to undertake/adopt the following measures;
1.
BLGF shall require the Assessment Offices of local government units to
provide the BIR, thru its respective Revenue District Offices, the following:
a.

Assessment Roll of Taxable Real Properties for the tax year;

b.

Monthly Updates of Real Property Assessments;

c.

Copies of Tax Maps with corresponding Tax Map Control Rolls (TMRC); and

d.

Such other property records as may be requested by BIR.

All costs incurred by the Provincial/City/Municipal Assessor in the reproduction of tax

maps with the corresponding Tax Map Control Rolls (TMCR) shall be shouldered by
the BIR.
2.
BLGF shall require the Treasury Offices of local government units to provide
the BIR, thru its respective Revenue District Offices the following:
a.

Quarterly listings of Business Tax Filers;

b.

Monthly listings of newly-opened businesses;

c.

Monthly listings of professional tax filers;

d.
Monthly listings of Community Tax Payments made by corporations and other
juridical entities;
e.

Monthly listings of Franchise Tax filers;

f.

Monthly listings of Amusement Tax filers; and

g.

Such other data as may be requested by BIR.

3.
BLGF shall comply with the requirements of Executive Order No. 52, series of
1993, requiring the indication of TINs on permits and licenses issued by the local
treasury and assessment offices;
4.
BLGF shall ensure that local treasury/assessment offices shall assist the BIR
in its regional, district and field offices in the conduct of tax information and
education campaigns and in the dissemination of materials and messages through
the distribution of primers, flyers and tax leaflets in all transactions dealing with
taxpayers;
5.
BIR shall furnish the BLGF with the following records, provided that the same
are not prohibited under Section 269 of the National Internal Revenue Code, as
amended, regarding unlawful divulgence of trade secrets;
a.

Quarterly lists of income tax filers;

b.

Quarterly lists of capital gains tax filers;

c.

Schedules of approved zonal values;

d.
Lists of banks filing their quarterly gross receipts tax returns under Section
119 of the NIRC; and
e.

Such other data as may be requested by the BLGF.

6.
BIR shall utilize the data provided by the BLGF in its program to augment the
revenue base and increase tax collection efficiency, especially for the "BIR's Tax
Mapping Operations", and that BLGF shall likewise furnish local treasury and
assessment offices with the data provided by the BIR for purposes of LGU revenue
generation programs and the overall efforts to improve local tax administration.
7.
BIR shall require all taxpayers to indicate their Community Tax Certificate
Number in their Annual Income Tax Returns;
8.
BIR and BLGF shall organize an Inter-Agency Task Force to effect, implement,
and monitor the provisions of this Memorandum of Agreement within thirty (30)
days upon approval hereof.
This Memorandum of Agreement shall take effect upon approval by the Secretary of
Finance and shall remain in force until mutually abrogated by the parties concerned.
In WITNESS WHEREOF, the parties have hereunto affix their signature this 25th day
of May, 1995 at Manila, Philippines.
BUREAU OF INTERNAL REVENUE BUREAU OF LOCAL
GOVERNMENT FINANCE
By:

By:

LIWAYWAY VINZONS-CHATO
Commissioner

LORINDA M. CARLOS

Executive Director

Signed in the presence of:

BEETHOVEN L. RUALO

ANGELINA M. MAGSINO

Deputy Commissioner for Operations

Deputy Director

APPROVED:
ROBERTO F. DE OCAMPO
Secretary of Finance

C o p y r i g h t 2 0 0 2 C D T e c h n o l o g i e s A s i a, I n c.

06-05-1995 Revenue Memorandum Circular No. 18-95