RMO No. 34-2009: Prescribes the guidelines and procedures relative to the BIR “SanTAX Claus” Project

Key points

1. What RDOs must do. Revenue District Offices identify bazaars, exhibits and events in their area and run a Taxpayer Compliance Verification Drive (TCVD) of participating vendors. They also get the vendor directory and a summary of stall rentals from event organizers.
2. Checks on event organizers. RDOs verify that organizers are in the BIR registration database and that the admission tickets they sell are registered. If not, the RDO takes measures to register them or refers the matter to the RDO with jurisdiction.
3. SanTAX Claus Teams. Revenue Officers in SanTAX Claus outfits visit the events. They hand out flyers to vendors and to the public, post tarpaulins about demanding and issuing receipts or invoices, and observe whether vendors issue registered receipts or invoices.
4. Violations checked. The teams look for failure to register under Sec. 236 of the Tax Code while already doing business, registered taxpayers without required receipts or invoices, and non-issuance of receipts or invoices.
5. On-the-spot registration. Non-compliant taxpayers may operate provisionally if they register with the team on the spot. They fill in the form with a pre-generated TIN and pay the annual registration fee of P 500.00, and the team issues BIR Printed Receipts/Invoices (BPRs) where needed.
6. Liabilities remain. On-the-spot registration and BPR issuance do not relieve the taxpayer of liabilities and penalties under RMO No. 19-2007 and Sections 254, 275 and other provisions of the Tax Code. The BIR may still bring civil or criminal actions, including closure proceedings.

Who is affected

• Revenue District Offices
• Event organizers
• Vendors at bazaars, tiangges and events

Deadlines and effectivity

• In force until January 15, 2010