REVENUE MEMORANDUM CIRCULAR NO. 80-2007 issued on December 4, 2007 prescribes the establishment by the Revenue District Offices of “BIR-On-Wheels” (BOW) on commercial centers where there are taxpayers engaged in the business of privilege stores/”tiangges”, bazaars and like establishments.
The BOW shall be opened everyday, including weekends starting on December 5, 2007 to December 28, 2007 from 11:00 AM to 6:00 PM. It shall be manned by at least two (2) Revenue Officers who shall:
- Assist the buying public in ensuring that they are issued the required Official Receipts by subject commercial establishments;
- Monitor establishments as well as their organizer, if any, relative to the issuance of Official Receipts and compliance with required tax rules and regulations; and
- Apprehend selling taxpayers found violating existing rules and regulations on issuance of Official Receipts and registration requirements.