Definition of the Functions of the Collection Agents Division, Regional Collection Supervisors, Collection Agents and Collection Clerks

May 31, 1962 REVENUE ADMINISTRATIVE ORDER NO. 03-62 SUBJECT : Definition of the Functions of the Collection Agents Division, Regional Collection Supervisors, Collection Agents and Collection Clerks 1. For the guidance of all internal revenue officers and employees, this Revenue Administrative Order is hereby promulgated to define the functions of the Collection Agents Division, Regional Collection Supervisors, Collection Agents and Collection Clerks. By virtue of the provisions of Republic Act No. 2655, otherwise known as an "Act to Amend Section 6 and to repeal Section 7 of Commonwealth Act Numbered Four Hundred Sixty-Six, otherwise known as the National Internal Revenue Code, and for other purpose, "whereby the duties of the Deputy Provincial and City Treasurers as collectors of internal revenue taxes have been transferred to collection agents and clerks, and in pursuance of the functional chart of the Bureau of Internal Revenue duly approved by the Honorable, the Secretary of Finance and made effective as of August 1, 1960, the Collection Agents Division, under the direct administrative supervision of the Revenue Operations Head (Collection), has been created. LexLib 2. The Collection Branches in each of the ten (10) Regional Districts known as "Collection Branch", headed by the Chief of Branch, with two (2) assistants are under the immediate supervision of the Regional Director. The Regional Collection Supervisor of each Regional District shall be one of the Assistant Chiefs, Collection Branch, who shall handle the affairs of the Collection Agents and Clerks, while the Assistant Chief of the Branch shall handle exclusively the delinquent accounts, including the affairs of seizure agents and foreclosed property officers assigned in the region. 3. The duties and functions of the Collection Agents Division, the Regional Supervisors, Collection Agents and Collection Clerks are as follows: COLLECTION AGENTS DIVISION The Collection Agents Division headed by the National Collection Supervisor shall have the following duties and functions: (1) Develops policies and procedures relating to accounting and reporting of all payments of internal revenue taxes by Collection Agents assigned in different cities, municipalities and municipal districts. (2) Issues directives to Regional Collection Supervisors for the effective supervision and control of the cash and property accountabilities of Collection Agents in their respective regions including the remittance and reports thereof in accordance with Memorandum Circular No. 3, as amended by Memorandum Circular No. 5, both of the Department of Finance. (3) Prepare rules, regulations and circulars for the effective collection of revenue taxes by Collection Agents and Clerks. (4) Supervises, reviews and coordinates the work of all collection agents and collection clerks. (5) Keeps and maintains an up-to-date register of collection agents and collection clerks assigned in different cities, municipalities and municipal districts, as well as in the different branches, units or divisions of the Bureau of Internal Revenue. (6) Keeps and maintains an up-to-date record of reports of collection and remittance thereof as reflected from the summary monthly reports of collection submitted by collection agents. (7) Coordinates with the Statistical Division in the compilation of statistical information on the business and economic conditions which may provide basic information for tax legislation by Congress. (8) Coordinates with the Tax Information Division in the dissemination of vital information on the application and enforcement of tax laws by collection agents and clerks in their respective cities, towns, and rural areas. (9) Gives advice, policy guidance, and technical assistance to the Regional Director on matters pertaining to the affairs of collection agents and clerks. (10) Prepares an annual report to the Commissioner of Internal Revenue on the activities of collection agents and clerks. REGIONAL COLLECTION SUPERVISORS The Regional Collection Supervisor of each regional district shall have the following duties and functions: (1) Assists the Chief, Collection Branch in handling the affairs of collection agents and collection clerks. (2) Keeps and maintains an up-to-date register of collection agents and clerks assigned in the Regional District. (3) Visits, inspects and audits the collection agents and clerks assigned in the regional district, in order to ascertain their cash and property accountabilities, as well as their needs and facilities to effectively perform their functions, and submits the reports of the same to the Collection Agents Division, Manila, thru the Regional Director of the region. (4) Keeps and maintains an up-to-date record of monthly collections and remittance of collection agents and cash clerks of the region. (5) Prepares his official itinerary inspection to the different offices of Collection Agents in his Regional District, subject to the approval of the Regional Director, and a copy thereof to be forwarded to the Chief, Collection Agents Division, Manila. (6) Keeps and maintains a "log book" which shall contain the date and hours of arrival in each city and municipality visited by him, his observations and recommendations pertaining to the conditions of the office of collection agents and clerks assigned thereat, as well as their behavior, aptitude and industry. Submit not later than the 5th of every month to the Collection Agents Division, thru the Chief, Collection Branch, a copy of the entries in the "log book" during the preceding month. (7) Trains the collection agents and clerks assigned in the region in the methods and techniques of collection as well as the accounting and reporting procedures prescribed by existing laws and regulations. (8) Assists the Chief of Collection Branch in the preparation of graphs of monthly collections of the different provinces of the region. (9) Gives advice, policy guidance and technical assistance to provincial revenue officers in the regional district in order to effectively exercise their administrative supervision and control over the collection agents and clerks. (10) Coordinates the work of the personnel of the Collection Branch and of the Provincial Revenue Offices in the regional district, with those of the collection agents and clerks in the regional district with respect to the settlement and closing of delinquent accounts, in order to avoid duplication of work and harassment to the taxpayers. (11) Recommends to the National Office for approval of new ways and means or devices to improve collection as well as its accounting and manner of reporting. (12) Administers oath and take testimonies in any official matter within the jurisdiction of the Bureau. (13) Submits quarterly reports to the Commissioner of Internal Revenue, thru the Regional Director, on the trend of revenue collections of the regional district. (14) Assists the Regional Director in estimating the budgetary needs of the offices of the collection agents and clerks of the region. COLLECTION AGENTS (Sr. Revenue Collector, Revenue Collector I, II or III) The duties and functions of the Collection Agent are as follows: (1) Receives tax return and/or payments of internal revenue taxes and issue the corresponding official receipts therefor. (2) Deposits daily the collection of internal revenue taxes with the city or municipal treasurers in accordance with the existing regulations. (3) Secures the corresponding PNB Check of deposit for the municipal or city treasurer and remits the collections to the National Treasurer, in accordance with the existing regulations. (4) Submits monthly reports of collections and other accountabilities within the period required by the existing regulations. (5) Goes to the barrios and contacts taxpayers and urges them to pay their delinquent accounts as they appear in the IBM list which shall be furnished him from time to time. (6) Notifies in writing delinquent taxpayers of their tax liabilities, and furnish the Provincial Revenue Officer with copies of such notices. (7) Canvasses persons who should be paying self-assessing taxes, such as fixed taxes, professional taxes and percentage taxes. (8) Keeps and maintains an up-to-date record of taxpayers. (9) Exercises precautionary measure's against tax delinquency cases which might not be collected due to prescription. (10) Administers oath and takes testimonies in any official matter within the jurisdiction of the Bureau. (11) Reports immediately to the Regional Director, thru the Provincial Revenue Officer, cases of fraud and other violations of internal revenue laws and regulations in his assigned city or municipality. (12) Recommends to the Regional Director, thru the Provincial Revenue Officer, the issuance of warrants of garnishment and warrants of distraint and levy against delinquent taxpayers when circumstances so require. (13) Executes warrants of garnishment and warrants of distraint and levy, handles the advertisement and sales of the properties distrained and levied upon, and also administers the real properties absolutely forfeited to the government until such properties and finally disposed of in accordance with law. (14) Approves and registers books of accounts and invoices presented by taxpayers for their use and keeps records thereof, in accordance with Revenue Regulations No. V-1, except in cities and towns where the Provincial Revenue Offices are located. (15) Performs such other duties and function that are presently performed by the Municipal and City Treasurers in the collection of internal revenue taxes, not otherwise included in this Revenue Administrative Order and which are particularly described in Memorandum Circulars Nos. 3 and 4 of the Secretary of Finance, dated August 15, 1960, and March 21, 1961, respectively. COLLECTION CLERKS (Cash Clerks) The duties and functions of Collection Clerks (Cash Clerks) are as follows: (1) Receives payments of internal revenue taxes and issues the corresponding official receipts by signing the same for the collection agents. (2) Enters the daily collections in the accountable forms accountability. (3) Totals his daily collection statement, counts the money collected by him and turns the same to the Collection Agent before leaving office everyday. (4) Enters in the various abstracts and records of collections the daily collections and the supply of accountable forms (5) Posts entries in the taxpayers' cards of the locality and keeps such cards up-to-date. (6) Receives annual stock inventories submitted by taxpayers, pursuant to existing regulations, and transmits the same to the Regional Director of the region. (7) Receives application for registration of business names for transmittal to and approval of the Provincial Revenue Officer concerned. (8) Receives tax census returns filed by taxpayers pursuant to the provisions of Republic Act No. 2070, as amended, and other tax returns required by the by-law to be filed by taxpayers. (9) Administers oath touching any matter within the jurisdiction of the Bureau of Internal Revenue. (10) Assists the Collection Agent in the preparation of monthly reports of collection. (11) Receives, takes action, sorts, indexes, and files correspondence, records, and other documents. (12) Performs such other duties as may be assigned by his superior officer. (13) In places where there are no collection agents and when duly authorized, performs also the duties and functions of Collection Agents. This Revenue Administrative Order takes effect immediately subject to the conditions set forth under Memorandum Circular No. 4 of the Department of Finance, dated March 21, 1961. (SGD.) JOSE B. LINGAD Commissioner of Internal Revenue APPROVED: (SGD.) FERNANDO E. V. SISON Acting Secretary of Finance