Amendment to Operations Memorandum No. 1-2013 Dated February 27, 2013

April 2, 2013 OPERATIONS MEMORANDUM NO. 002-13 TO : ACIR, Large Taxpayers Service ACIR, Information System Development and Operation Service All Regional Directors All Revenue District Officers All Chiefs, Regional Assessment Divisions All Chiefs, Regional Collection Divisions Chief, Systems Development Division All Section Chiefs, Receivable Accounts and Collection Enforcement Sections, Regional Collection Divisions All Others Concerned SUBJECT : Amendment to Operations Memorandum No. 1-2013 Dated February 27, 2013 Operations Memorandum No. 1-2013 prescribed the procedures on how the Accounts Receivables/Delinquent Accounts (ARs/DAs) arising from the issuance of Final Assessment Notice shall be uploaded into the Accounts Receivable Management System (ARMS), as well as the manner on how to accomplish the prescribed format of transmittal list. However, recent Operations Memorandum issued had impact on certain provision of OM No. 1-2013; particularly on the "Case Classification Code" that shall be indicated in the transmittal list prior to the uploading of these ARs/DAs into the ARMS by the Systems Development Division (SDD). CcaASE In view thereof, Item No. 2 under the Policies and Guidelines of OM No. 1-2013 is hereby amended to read as follows: "2. In the preparation of the list, the AD/LTS shall follow the guidelines attached to the aforesaid format in accomplishing the same. In determining the appropriate classification code to be indicated in the list, enumerated below are classification codes to choose from: Classification Description Code FAN-RPS-00-0-0 Final Assessment Notice based on Returns Processing System FAN-PRA-00-0-0 Final Assessment Notice based on Pre-audit of Tax Returns FAN-ALA-00-0-0 Final Assessment Notice is a result of actual audit covered by a Letter of Authority FAN-LNW-00-0-0 Final Assessment Notice based on Letter Notice and verified thru conduct of audit covered by a Letter of Authority FAN-LNN-00-0-0 Final Assessment Notice based on Letter Notice but no Letter of Authority was issued FAN-BES-00-0-0 Final Assessment Notice based on Best Evidence obtainable with Subpoena Duces Tecum FAN-BEN-00-0-0 Final Assessment Notice based on Best Evidence obtainable without Subpoena Duces Tecum FAN-RTE-00-0-0 Final Assessment Notice is a result of the Run After Tax Evaders program FAN-TFC-00-0-0 Final Assessment Notice arising from an investigation due to existence of confidential information which was verified to be valid and the informer is entitled to an informer's award With regards to the transaction code and considering that the AR/DA dockets emanating from the AD/LTS are all covered by FANs that were issued manually, the transaction code to be indicated should be MLA which refers to "manual assessment". However, in the event that the FAN arises from the Returns Processing System, which is a system-generated FAN, the transaction code to be indicated should be SGA." For your information and guidance. (SGD.) KIM S. JACINTO-HENARES Commissioner Bureau of Internal Revenue