REVENUE MEMORANDUM CIRCULAR NO. 71-2009 issued on December 17, 2009 publishes the full text of the Memorandum of Agreement (MOA) between the Bureau of Internal Revenue (BIR) and the Bureau of Local Government Finance (BLGF) and Philippine Association of Local Treasurers and Assessors, Inc. (PHALTRA) signed on December 16, 2009 at the BIR National Training Center Auditorium.
     Based on the MOA, the abovementioned parties agreed on the following:

1. 1. 1. 1. The BIR shall:
            
            1. 1. Establish Taxpayer Service Areas/BIR help desks in city/municipal halls every January of each year during the time of application or renewal for Mayor’s Permits and Business Licenses, for them to assist taxpayers in their registration with the BIR and payment of registration fees; issue Taxpayer Identification Numbers (TINs) and respond to queries from taxpayers.
               2. Utilize the data provided by Local Government Units (LGUs) and BLGF in its program, to augment the revenue base and increase tax collection efficiency.
               3. Share information with the local treasurers on the names and the address of the registered taxpayers.
               4. Improve the cooperation and coordination with the local assessors in the updating of zonal values on real properties.
               5. Recognize the efforts of the most cooperative treasurers and assessors who have given the most cooperation and efforts in this undertaking, in appropriate awarding ceremonies to be organized for this purpose.
               6. Issue necessary circulars and orders to implement the provisions of the MOA.
         2. The BLGF shall:
            
            1. 1. Issue the necessary circulars or orders to implement the provisions of the MOA.
               2. Disseminate and circulate the same to all municipal, city and provincial treasurers all over the country to ensure its uniform and effective implementation.
         3. All Local Government Unit Treasurers and/or Assessors through PHALTRA shall:
            
            1. 1. Require the presentation of the Certificate of Registration (BIR Form No. 2303) and current year’s annual Registration Fee (BIR Form No. 0605), by persons and business establishments securing or renewing business permits.
               2. Require that the presentation of TIN be part of the requirements in all applications for government permit, license, clearance, official paper or any other similar document as prescribed under Executive Order No. 98, Series of 1999.
               3. Share information with the BIR on the declared amount of gross sales/gross receipt and other data of taxpayers based.
               4. Improve the cooperation and coordination with the BIR in updating zonal values on real properties.