REVENUE MEMORANDUM CIRCULAR NO. 9-2003 issued on February 21, 2003 prescribes the establisment of “BIR-On-Wheels” (BOW) in BIR frontline offices, commercial centers and other establishments frequented by the public.
          The “BIR-On-Wheels” shall be manned by at least two (2) Revenue Officers who will do the following: 1) answers queries of taxpayers relative to the subsituted-filing, VAT on professionals, etc. and other related issues; 2) assist taxpayers in accomplishing BIR forms; and 3) receive BIR form Nos. 1700 (for those not covered or not qualified under subsituted-filing), 1701 and 1702 “No Payment” returns (exempt, break-even, refundable, etc.).
          Only completely accomplised BIR Form Nos. 1700 (not covered or not qualified under subsituted-filing), 1701 and 1702 “No Payment” returns shall be accepted at the BOW.