Assigning Additional Duties, Responsibilities and Powers of Revenue Collection Officer Assigned as Municipal/City Collection Officer

January 4, 1988 REVENUE ADMINISTRATIVE ORDER NO. 02-88 SUBJECT : Assigning Additional Duties, Responsibilities and Powers of Revenue Collection Officer Assigned as Municipal/City Collection Officer TO : All Internal Revenue Officers and Others Concerned Revenue Collection Officers and Assistant Collection Officers are the backbone of the collection enforcement activities of the Bureau of Internal Revenue. They compose the front-line of revenue personnel who directly serve the taxpaying public. Vested with delegated authority and stationed strategically in almost every municipality or city in the country, they can greatly bolster the voluntary tax compliance program of the Bureau, especially if their functions, duties, and responsibilities are expanded. Accordingly, this Order is issued to clothe them with greater responsibilities and duties by modifying Revenue Administrative Order Nos. 3-62 and 2-64 and Revenue Regulations No. 6-87. I. Additional duties, responsibilities and powers of Revenue Collection Officers assigned as municipal/city collection officer . 1. Authority to accept, register and inspect business establishments within his jurisdiction to determine compliance with registration, filing, payment and other internal revenue requirements, such as, but not limited to: 1.1 registration and keeping of books of accounts and other accounting records; 1.2 registration of withholding tax agents and timely remittance of withheld taxes; 1.3 registration of taxpayers subject to a value-added tax; acd 1.4 filing and payment of income, transfer, percentage, value-added tax and withholding agents tax returns; 1.5 issuance of receipts, invoices and delivery receipts and to issue apprehension receipts for on the spot violations; and 1.6 to impose administrative sanctions on the above violations in accordance with the schedule of administrative compromises and in compliance with other existing issuances and in all cases require immediate payment thereof. 2. Received payment and filing of income, percentage, value-added tax and withholding tax returns and issue corresponding revenue official receipts or payment order. 3. Conduct a periodic survey and campaign for new tax filers on income, percentage, value-added tax filers and withholding tax agents. 4. Maintain and keep updated listing of income, percentage, value-added tax and registered withholding agents and those with registered books of accounts of taxpayers located within his jurisdiction . cd i 5. To report to the Revenue District Officer copy furnished the Regional Director any violation of internal revenue laws and regulations and recommend immediate investigation of known tax evaders. 6. Report to the Revenue District Officer copy furnished the Regional Director the death of any taxpayer or donation of real property with potential for estate or donor's tax liability. The report shall be accompanied with Form Annex A hereof, duly accomplished. 7. Report to the Revenue District Officer copy furnished the Regional Director taxpayers who contemplate to cease their business operation/s. 8. Make immediate report to the Revenue District Officer copy furnished Regional Director on the activities of smugglers and when the situation so requires apprehend immediately untaxed goods such as blue seal cigarettes, liquors, etc., with the assistance of local authorities and in cooperation with the provincial PC command, if need be and if possible. 9. Submit monthly report to the Assistant Commissioner for Collection, the Regional Director, the Revenue District Officer copy furnished the Collection Supervisor in accordance with the attached Form Annex B hereof, duly accomplished. cdt II. Repealing Clause . This Order supersedes the provisions of any and all issuances or portion thereof inconsistent herewith, in so far as it pertains to the abovementioned functions pertaining to municipal/city, collection agents. III. Effectivity . This Order shall take effect immediately. BIENVENIDO A. TAN, JR. Commissioner ANNEX A REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod ng Quezon Heretofore, you were tasked with the menial job of issuing official receipts/payment orders in acknowledgment of tax payments. Lowly as it were, you never flinched in the performance of your duties. You kept on plodding. As a result, we excelled on our collection performance. I am fully aware of your vital role in the collection effort, and my first impulse was to grant you a substantial raise as a reward. But, current budgetary constraints deny me the privilege of doing so. Be that as it may, I feel that we can make that happen. What appears impossible now, may be possible tomorrow. Given the milieu for success, there is always a reason to hope. acd Thus, upon recommendation of the Assistant Commissioner for Collection, in the attached Revenue Administrative Order, I have granted you additional powers, duties and responsibilities to enhance your capacity to further bolster our revenue collections. I have reposed total trust in you therein, confident that you will do no less. Fail not for the good of all. Very truly yours, BIENVENIDO A. TAN, JR. Commissioner ANNEX B REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Lungsod ng Quezon Enclosed is your copy of Revenue Administrative Order No. 2-88 dated January 4, 1988 and the covering letter of the Commissioner granting you additional powers, duties, and responsibilities as a Revenue Collection Officer. Indeed, this grant is unprecedented in the annals of revenue administration a testimonial of his utmost trust in your capacity to perform your job honestly and well. Let us not fail him. Let us show one and all that we are worthy of that trust reposed in us. Very truly yours, PEDRO C. AGUILLON Assistant Commissioner (Collection) ANNEX C REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Municipality/City of ________________________ Revenue District No. _______________________ Revenue Region No. ________________________ REPORT ON THE DEATH OF TAXPAYERS SUBJECT TO ESTATE TAX AND/OR DONATION OF REAL PROPERTY For the Month of ___________________ A. Report of Deaths : : Name of Surviving Heirs, : List of Name and Address : Date of : Spouse : Properties of the Deceased : Death : and Children/Addresses : Cash/Real/Personal : : : : : : : : : : : : : : : : : : : : : : : : B. Report of Donations Name and Address : Date of : Name and Address : Donated Properties of Donor : Donation : of Donee : : : : : : : : : : : : : : : : : : : : : : : : : Submitted By: _____________________________ (Full Name) _____________________________ (Designation) _____________________________ (Date) Distribution of Copies: 1st copy to Collection Office 2nd copy to Regional Director 3rd copy to Revenue District Officer 4th copy to Collection Supervisor 5th copy - file ANNEX D REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Municipality/City of ______________________ Revenue District No. _____________________ Revenue Region No.______________________ COLLECTION OFFICERS MONTHLY ACCOMPLISHMENT REPORT For the Month of __________________ Cumulative January to This Month this month I. Collections 1. Internal Revenue Taxes a) Income Tax _________ _________ b) Value Added Tax _________ _________ c) Percentage Tax _________ _________ d) Transfer Taxes _________ _________ e) Withholding Tax Remittances _________ _________ f) Miscellaneous 2. Compromise Penalties II. Registration/Inspection Report 1. No. of business names registered _________ _________ 2. No. of taxpayers' books of accounts registered _________ _________ 3. No. of withholding agents registered _________ _________ 4. No. of registered Value Added Tax taxpayers _________ _________ III. Tax Filers 1. No. of Income Tax Filers _________ _________ 2. No. of Percentage Tax Filers _________ _________ 3. No. of Value added Tax Filers _________ _________ 4. No. of Withholding Tax Agents Returns Filed _________ _________ 5. No. of Transfer Tax Returns Filers _________ _________ a) Estate Tax Returns _________ _________ b) Gift Tax Returns _________ _________ c) Capital Gains Tax Returns _________ _________ IV. Miscellaneous Activities 1. Inspections/Apprehensions _________ _________ a) Failure to issue receipts and invoices _________ _________ b) Failure to issue delivery receipts _________ _________ c) Failure to register books of accounts _________ _________ d) No permit to print invoices _________ _________ and receipts e) Possession of untaxed goods _________ _________ f) Failure to file returns _________ _________ i. Income tax _________ _________ ii. Value Added Tax _________ _________ iii. Percentage Tax _________ _________ iv. Withholding tax agents returns _________ _________ g) Total no. of Warrants served/executed _________ _________ h) Total no. of collection letters sent _________ _________ i) Others (Specify) _________ _________ Submitted By: ___________________________ (Full Name) ___________________________ (Designation) ___________________________ (Date) Distribution of Copies: 1st copy to Collection Office 2nd copy to Regional Director 3rd copy to Revenue District Officer 4th copy to Collection Supervisor 5th copy - file (NOTE: This report is to be submitted on or before the 10th day of the succeeding month)