AFTER HOUNDING ?TIANGGE? AND bazaar retailers during the last Yuletide shopping, the Bureau of Internal Revenue now turns to automated teller machines (ATMs) and vending machines to shore up its revenue collections.
Deputy Revenue Commissioner Nelson M. Aspe said the unmanned shops in public places should be registered with the BIR as a branch of companies that operate them.
Aspe said this requirement was spelled out in Revenue Regulations No. 11-2008 issued last year, but the agency also released a memorandum last week as a reminder for its strict implementation.
Such machines will be registered with the BIR as a ?branch? if they are located in public places like malls, convenient stores, restaurants, bowling alleys, amusement parks, arcades, gas stations, movie theaters, schools, colleges or retail stores.
?The taxpayer owning, leasing or controlling the [machines] is liable to register with the BIR office and pay the corresponding annual registration fee of P500,? Aspe said.
He added that a BIR certificate of registration must be displayed and securely attached to a conspicuous part of the sales machine or equipment.
The BIR is hard-pressed to meet its target collection of P830 billion in 2010 after missing 10 of its 12 monthly targets in 2009.
Last week, Internal Revenue Revenue Commissioner Joel L. Tan-Torres said the agency?s collection exceeded the P60-billion goal for December by P3 billion.
The only other time that the BIR met its monthly goal was in June when it turned in P60.4 billion, or 11.7-percent higher than target.
He said the agency was able to exceed its December goal as its campaign for greater visibility and public awareness of tax obligations reaped results.
Also, Tan-Torres attributed the yearend success to the BIR?s ?innovative programs? such as the SanTAX Claus project, which was aimed at encouraging retail establishments in Christmas bazaars to issue receipts.
A related project is the so-called Rest in Peace campaign, which was meant to address the ?surprisingly miniscule? collection of the estate tax.
