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SECTION 1. Scope. — In line with the computerization program of the Bureau and pursuant to Sections 4 and 16 in relation to Section 245 all of the National Internal Revenue Code (NIRC), as amended, these regulations are hereby promulgated prescribing the use of the following redesigned/new forms in the filing of tax and information returns/declarations and applications for registration and permit.

OLD FORM NO.	REDESIGNED/NEW FORM NO.	FORM NAME
2319A	0605	Payment Form (Formerly Authority to Accept Payment)
750AV	1600	Monthly Remittance Return Of Internal Revenue Taxes Withheld On Government Money Payments
1743w	1601	Monthly Remittance Return Of Income Taxes Withheld
1745	1602	Quarterly Remittance Return Of Final Income Taxes Withheld (On Interest Paid On Deposits And Yield On Deposits Substitutes/ Trusts/Etc).
1743IR	1604	Annual Information Return Of Income Tax Withheld On Compensation, Expanded And Final Withholding Taxes
1701-W	1606	Withholding Tax Remittance Return — For Transactions Involving Motor Vehicles & Real Property Not Subject To Capital Gains Tax (Including Taxable And Exempt)
1701A	1700	Annual Income Tax Return (For Individuals Earning Purely Compensation Income)
1701	1701	Annual Income Tax Return (For Self-Employed, Professionals, Estates and Trusts)
1701Q	1701Q	Quarterly Income Tax Return For Self-Employed, Professionals, Estates & Trusts
1702	1702	Annual Income Tax Return (For Corporations and Partnerships)
1702Q	1702Q	Quarterly Income Tax Return (For Corporations and Partnerships)
1701C	1703	Annual Income Tax Return (For Non-Resident Citizens)
1701E/A	1706	Capital Gains Tax Return — For Real Property Transactions (Including Taxable & Exempt)
1701E-2	1707	Capital Gains Tax Return (For Transactions Involving Shares Of Stock Not Traded Through The Local Stock Exchange)
NEW	1701AIF-1	Account Information Form For Self-Employed & Professionals
NEW	1701AIF-2	Account Information Form For Estates & Trusts (Engaged in Trade or Business)
NEW	1702AIF-1	Account Information Form For Corporations and Partnerships
NEW	1702AIF-2	Account Information Form For General Professional Partnerships
NEW	1702AIF-3	Account Information Form For Exempt Organizations
1805	1800	Donor's Tax Return
1801	1801	Estate Tax Return
NEW	1900	Application For Authority To Use Loose Leaf/ Computerized Books Of Accounts
1556-A	1901	Application For Registration (For Self-Employed, Professionals, Estates/Trusts)
NEW	1902	Application For Registration (For Individuals Earning Purely Compensation Income, OCWs/ Other Non Resident Citizens and One Time Taxpayers)
1556-A	1903	Application For Registration (For Corporations/ GOCCs and Partnerships)
1556-A	1904	Application For Registration (For Government Agencies & LGUs)
NEW	1905	Application For Registration Information Update (For Updating/ Cancelling Registration Or Replacement Of Lost T Card/Certificate Of Registration)
1953A	1906	Application For Authority To Print Receipts and Invoices
NEW	1907	Application For Permit To Use Cash Register Machines
NEW	2000	Documentary Stamp Tax Declaration
NEW	2200	Excise Tax Return
NEW	2201	Alcohol Products and Fermented Liquor
NEW	2202	Tobacco Products
NEW	2203	Petroleum Products
NEW	2204	Miscellaneous Articles and Non-Essential Goods
NEW	2205	Minerals and Mineral Products
NEW	2206	Attachment To The Details Of Computation Of Excise Tax Due On Minerals and Mineral Products
NEW	2207	Attachment To The Details Of Computation Of Excise Tax Due On Excisable Articles
NEW	2208	Attachment To The Details Of Computation Of Excise Tax Due On Lubricating Oils & Greases
NEW	2221	Official Register Book (Raw Material Consumption Summary)
NEW	2222	Schedule Of Production For Excisable Products
NEW	2223	Excise Tax Reconciliation — Stocktaking Exceptions/Return Adjustments
NEW	2224	Excise Tax Reconciliation — Stocktaking Exceptions/Return Adjustments Reports (Attachment To The Details Of Computation Of Excise Tax Due On Excisable Articles)
NEW	2225	Excise Tax Reconciliation — Stocktaking Exceptions/Return Adjustments Reports (Attachment To The Details of Computation of Excise Tax Due on Minerals and Mineral Products)
1701B	2304	Certificate Of Income Payment Not Subject To Withholding Tax
W-4	2305	Exemption Certificate (For Individuals)
1743-2	2306	Certificate Of Final Income Tax Withheld
1743-750	2307	Certificate Of Creditable Tax Withheld At Source
W2	2316	Certificate Of Income Tax Withheld On Compensation
2550M	2550M	Monthly Value-Added Tax Declaration
2550Q	2550Q	Quarterly Value-Added Tax Return
2531	2551	Quarterly Percentage Tax Return
NEW	2552	Percentage Tax Return (For Transaction Involving Shares Of Stock Listed and Traded Through The Local Stock Exchange Or Through Initial and/or Secondary Public Offering)

SECTION 2. Requirements. — All persons, natural or juridical, who are within the jurisdiction of any of the following Revenue District Offices, to wit:

RDO No. 30 — Binondo

RDO No. 32 — Quiapo, San Miguel, Sta. Mesa, Sampaloc

RDO No. 33 — Ermita, Intramuros, Malate

RDO No. 52 — Parañaque

RDO No. 81 — Cebu North District

which are designated as pilot areas for the roll-out of the eight re-engineered computerized systems on July 1, 1996, to wit:

Registration System

Returns Processing System

Returns Compliance System

Accounts Receivable System

Taxpayer Accounting System

Case Monitoring System

Audit System and

Collection and Bank Reconciliation System

are required to use the corresponding prescribed redesigned and new forms in the filing of tax and information returns/declaration forms pursuant to the pertinent provisions of the NIRC, as amended.

All other taxpayers not within the jurisdiction of the "Pilot Areas" shall continue to use the corresponding old forms in the filing of their tax returns/declarations/forms and in the payment of the internal revenue taxes due if any, in accordance with the existing provisions of the NIRC, as amended, and implementing rules and regulations.

SECTION 3. Account Information Form. — The respective duly accomplished Account Information Forms (AIF Nos. 1701AIF-1, 1701AIF-2, 1702AIF-1, 1702AIF-2 and 1702AIF-3) which shall contain the information lifted from certified balance sheets, profit and loss statements and other relevant statements shall accompany the income tax return to be filed in accordance with Section 232, in relation to Section 16(h) both of the NIRC, as amended, and implementing rules and regulations.

Taxpayers concerned are still required to keep the audited Financial Statement duly certified by an independent Certified Public Accountant.

SECTION 4. Registration/Taxpayer Record Update (TRU). — All taxpayers, including individuals receiving purely compensation and/or mixed income, single proprietors, professionals engaged in the practice of profession, government agencies and instrumentalities including government owned or controlled corporations, shall register and/or update their registration record using the NEW Registration Forms (1901, 1902, 1903, 1904 and 1905) as the case may be, and file the same in accordance with the regulations to be promulgated by the Secretary of Finance upon recommendation of the Commissioner.

SECTION 5. Place of Filing. — The return/declaration/form shall be accomplished and shall still be filed in triplicate with, and the payment of tax due, if any, made to the proper venue prescribed under existing laws, rules and regulations.

SECTION 6. Repealing Clause. — The provisions of existing revenue regulations and issuances inconsistent herewith are hereby repealed, amended, or modified accordingly.

SECTION 7. Effectivity Clause. — These regulations shall take effect fifteen (15) days after publication in any newspaper of general circulation in the Philippines.

Adopted: 6 June 1996

(SGD.) ROBERTO F. DE OCAMPO
Secretary of Finance

Recommending Approval:

(SGD.) LIWAYWAY VINZONS-CHATO
Commissioner of Internal Revenue