Organization and Functions of the Collection Service Including the Divisions Under It Down to Section Level

August 7, 2000 REVENUE ADMINISTRATIVE ORDER NO. 08-00 SUBJECT : Organization and Functions of the Collection Service Including the Divisions Under It Down to Section Level TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE: This Order defines the organization and functions of the Collection Service including its divisions and sections pursuant to Executive Order No. 175 dated November 3, 1999 on Organizational Restructuring of the Bureau of Internal Revenue to Improve Administrative Control Over Certain Categories of Taxpayers. II. ORGANIZATION: The Collection Service shall be under the direct supervision of the Deputy Commissioner for Operations Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections: A. Collection Programs Division 1. Collection Officers and Authorized Agent Banks Monitoring Section 2. Returns Compliance Monitoring and Analysis Section 3. Documentary Stamp Tax Metering Machine Section 4. TDM Processing and Monitoring Section B. Withholding Tax Division 1. Returns Processing and Evaluation Section 2. Withholding Agents Compliance Monitoring Section 3. Complaints and Action Section 4. Reports Monitoring and Evaluation Section C. Revenue Accounting Division 1. Reports Monitoring and Analysis Section 2. Accountabilities Section 3. Verification and Allotment Section 4. Bookkeeping Section D. Collection Enforcement Division 1. Accounts Receivable Monitoring and Analysis Section 2. Warrant Preparation and Control Section 3. Warrant Service and Enforcement Section 4. Seized and Forfeited Properties Section III. FUNCTIONS: COLLECTION SERVICE shall: 1. Perform staff, advisory and consultative functions relative to collection of internal revenue taxes; accounting and allotment of revenues; effective implementation of the withholding tax system; banks accreditation/disaccreditation; monitoring and evaluation of Authorized Agent Banks (AABs); administration of summary remedies; and other collection programs/activities; 2. Develop and administer policies, work programs, standards, guidelines and procedures relative to the abovementioned functions; 3. Provide policy guidance and operational directions to all divisions under the Service relative to the abovementioned functions; 4. Prepare the annual collection programs and activities and communicate them to concerned offices for implementation and appropriate action; 5. Determine compliance and measure performance with set programs; 6. Evaluate bank applications for accreditation and bank performance for renewal or cancellation of accreditation; 7. Monitor the implementation of the withholding tax system; 8. Monitor and analyze explanation of drastic changes of collections on major types of taxes submitted by the RDOs; 9. Enforce the collection of delinquent accounts assessed by field offices whose basic tax exceeds P1M and from Excise Taxpayers Service and Enforcement Service regardless of amount; 10. Prescribe guidelines and procedures and approve applications for permit to use documentary stamp tax metering machines; 11. Process applications for permit to use automated Documentary Stamp Tax (DST) metering machine; 12. Maintain accounting records and books of accounts on all income and revenues realized by the Bureau and submit financial reports to management and other government agencies; 13. Certify the internal revenue allotments; 14. Monitor the collection of internal revenue taxes through Authorized Agent Banks (AABs), Revenue Collection Officers, Withholding Agents, direct crediting of Bangko Sentral ng Pilipinas (BSP) and BTr tax liabilities and Electronic Fund Transfer Information System (EFTIS); 15. Execute warrants of distraint and/or levy or warrants of garnishment to enforce tax lien and/or settlement of delinquent taxes; 16. Administer the Collection and Bank Reconciliation System (CBRS), Accounts Receivable System (ARS), Tax Reconciliation System (TRS), Returns Compliance System (RCS) and Taxpayer Accounting System (TAS) of the Integrated Tax System (ITS) specifically on the requirements for process improvement; 17. Recommend tax legislations and regulations pertaining to collections; 18. Coordinate with Large Taxpayers Service (LTS) and Excise Taxpayers Service (ETS) on matters pertaining to collection of large and excise taxpayers, respectively; 19. Monitor the management, safekeeping and disposal of forfeited properties/acquired assets; 20. Coordinate with proper offices in the implementation of the abovementioned functions; 21. Monitor, evaluate and improve programs and activities under the responsibility of the Service; 22. Review, recommend and/or approve all reports and other actions of the divisions under the Service; 23. Consolidate and/or prepare prescribed reports for submission to the offices concerned; and 24. Perform such other related functions as may be assigned. A. Collection Programs Division shall: 1. Develop and recommend policies, work programs, standards, guidelines and procedures relative to collection of internal revenue taxes through AABs, BIR Collection Officers and other authorized collection agents; 2. Conduct monitoring, evaluation and analysis of programs, procedures, standards and problems on collection operations and activities and recommend amendments to tax laws and revenue issuances relative thereto; 3. Review and revise, if necessary, the management reporting system of field offices relative to the implementation of collection programs and activities in coordination with other Services; 4. Analyze performance statistics of AABs submitted by RDOs, LTS, ETS and Information Systems Operations Service (ISOS) based on performance criteria of the Bureau of Internal Revenue; 5. Evaluate requests for change/modification of due dates for all eligible tax types in accordance with set standards and procedures and recommend approval/disapproval thereof; 6. Process applications for use of automated documentary stamp tax metering machines and recommend approval/disapproval thereof; 7. Evaluate banks applications for accreditation and banks performance for renewal or cancellation of accreditation; 8. Monitor bank compliance on procedures in accepting tax payments and impose penalties for inaccurate/incomplete/delayed submission of BCSs by AABs; 9. Prepare and update tax primers relative to collection in coordination with Taxpayers Assistance Service; 10. Process applications for issuance of Tax Debit Memo (TDM) and Reimbursement Certificate Tax Debit Memo (RC-TDM) and maintain updated records of the same; 11. Coordinate with HRDS and other concerned office(s) in the conduct of seminars/trainings for Collection Revenue Officers, Authorized Collection Agents and AABs; 12. Coordinate with LTS, ETS and other investigating units to ensure that their respective collection programs are consistent with the overall collection program of the Bureau; 13. Monitor performance of Collection Officers and deputized municipal treasurers; 14. Maintain and update Collection Officers'/AABs'/Drawee Banks' codes tables; 15. Prepare, maintain and update manuals on collection operations and activities; 16. Maintain the Returns Compliance System (RCS) on the requirements for process improvement; 17. Monitor and evaluate performance of RDOs in the RCS; 18. Coordinate with the proper offices in the implementation of the abovementioned functions; 19. Prepare prescribed reports for submission to the offices concerned; 20. Prepare revenue issuances relative to the abovementioned functions; and 21. Perform such other related functions as may be assigned. 1. Collection Officers and Authorized Agent Banks Monitoring Section shall: 1.1. Formulate policies, work programs, standards, guidelines and procedures relative to collection of internal revenue taxes thru Revenue Collection Officers (RCOs), Deputized Municipal Treasurers (DMTs) and Authorized Agent Banks (AABs) including the conduct of audit on AABs' collections of internal revenue taxes; 1.2. Consolidate and evaluate reports received from the Information Systems Operations Service (ISOS), Information Planning and Quality Service (IPQS), Revenue Data Centers (RDCs), Large Taxpayers Service, Excise Taxpayers Service and Regional and District Offices on AABs' compliance with collection procedures, rules and regulations for purposes of penalty imposition/coordination; 1.3. Evaluate banks' applications for accreditation/renewal of accreditation/cancellation/request for voluntary withdrawal from the system and recommend appropriate action thereon; 1.4. Evaluate and monitor AABs' performance for purposes of renewal or cancellation of accreditation; 1.5. Monitor bank compliance on procedures for accepting tax payments and perform liaison activities with head offices and branches of AABs relative to taxpayers' complaints; 1.6. Communicate with AABs regarding discrepancies/inaccuracies in the reports submitted and issue corresponding final notices of violations for inaccurate/incomplete/delayed submission of collection reports and other deviations from existing collection policies/procedures/rules and regulations; 1.7. Evaluate/analyze AABs' responses to final notices of violations and demand penalties for inaccurate/incomplete/delayed submission of BCSs with tax returns and thru electronic data transmission (EDT) and recommend to Bank Accreditation Committee (BAC) for condonation/denial of request for waiver of penalties; 1.8. Monitor the performance of Revenue Collection Officers and Deputized Municipal Treasurers to determine adherence to policies, procedures and standards; 1.9. Assign RCO/DMT Codes; maintain the RCDO/DMT Codes Table in the ITS and coordinate with the IPQS on this activity; 1.10. Conduct periodic audit of AABs relative to their function of collecting internal revenue taxes; prepare audit report and make necessary recommendation to the BAC/ACIR of Collection Service/higher authorities; 1.11. Consolidate and maintain a record of memoranda, regulations, information to be disseminated to AABs under a sequential number of Bulletin or Bank Advisories and answer queries regarding the new issuances and procedures in the collection of taxes; 1.12. Maintain an updated record of notification issued, penalties imposed/collected/unpaid/waived on AABs' inaccurate/incomplete/delayed submission of BCS/collection reports; 1.13. Assign bank codes and corresponding RDO codes to AABs'; maintain an updated master control record thereof, and update the ITS-CBRS Bank Codes Table in the ITS; 1.14. Assign drawee bank codes to drawee banks; maintain an updated master control thereof; communicate with the Bangko Sentral ng Pilipinas (BSP) regarding closed and newly opened banks; and coordinate with the IPQS on this activity; and 1.15. Perform such other related functions as may be assigned. 2. Returns Compliance Monitoring and Analysis Section shall: 2.1. Formulate policies, work programs, standards, guidelines and procedures in the implementation of the Returns Compliance System (RCS) for computerized RDOs and the Tax Delinquency Inquiry (TDI) for non-computerized RDOs.; 2.2. Prescribe the procedures and guidelines for the maintenance of due dates of filing returns; CIHAED 2.3. Evaluate and analyze stop-filers/non-filers reports received from Revenue Data Centers (RDCs), RDOs and other concerned offices in identifying taxpayers who failed to file the required returns on time based on Taxpayers Record Update processed under Registration System (REG); 2.4. Provide effective controls and efficient system and procedures in handling/monitoring of stop-filers/non-filers; 2.5. Identify potential tax evaders and refer their cases to proper offices for investigation and prosecution; 2.6. Provide a well coordinated, accurate and timely report on all stop-filers/non-filers for management decision making purposes; 2.7. Monitor the assessment and collection of civil penalties in connection with the stop-filers/non-filers program; 2.8. Maintain the Returns Compliance System (RCS) specifically on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent Codes Table; 2.9. Coordinate with the offices concerned on the maintenance of the RCS; and DHSEcI 2.10. Perform such other related functions as may be assigned. 3. Documentary Stamp Tax Metering Machine Section shall: 3.1. Formulate policies, work programs, standards, guidelines and procedures on the registration, monitoring, control and loading/reloading of Documentary Stamp Tax (DST) Metering Machine (with encryption and/or electro mechanical metering machine); 3.2. Conduct study/research on the feasibility of expanding the coverage of documentary stamp tax users and/or taxpayers through the use of automated DST metering machine; 3.3. Process applications for permit to use automated DST Metering, Machine and recommend approval/disapproval to the Assistant Commissioner, Collection Service; 3.4. Maintain a central filing system of all approved applications for permit to use DST Metering-Machine with/without encryption and the Documentary Stamp Tax Declaration (BIR Form 2000), acknowledgment and/or official receipts; 3.5. Monitor DST collections, through metering machines with or without encryption/strip stamps; prepare and submit reports thereon to RAD and other concerned offices; 3.6. Maintain and update a masterlist of DST Metering Machine Users with encryption and for users of electro mechanical metering machine; 3.7. Consolidate reports received from ROs/RDOs on the used and unused documentary stamps and prepare consolidated report per user, per RO and per RDO; 3.8. Monitor loading and reloading of documentary stamps into DST Metering Machine with encryption as well as loading, reloading and sealing of documentary stamps into DST Electro-Mechanical Metering Machine, analyze the same and generate/prepare reports on this activities; 3.9. Coordinate, evaluate, analyze and recommend immediate resolution on issues encountered relative to the use of DST Metering Machine; DEIHSa 3.10. Assist in the conduct of trainings/seminars on automated DST Metering Machines operations; 3.11. Monitor and intensify users/taxpayers compliance on filing of Monthly Information Return for Documentary Stamp Taxes Paid (BIR Form 2002); 3.12. Monitor the retirement of DST Metering Machine (with and without encryption) by users/taxpayers and for those who are shifting to the automated metering machine; and 3.13. Perform such other related functions as may be assigned. 4. TDM Processing and Monitoring Section shall: 4.1. Formulate policies, work programs, standards, guidelines and procedures for the processing, issuance, monitoring and control of Tax Debit Memos (TDMs); 4.2. Receive dockets with approved TCCs from the Appellate Division/Replenishment Committee (for issuance of TDM upon application of the taxpayer) and TDM from Board of Investments and Department of Finance (One Stop-Shop) for file and future reference; 4.3. Maintain an updated records of all Tax Credit Certificates (TCCs) and Reimbursement Certificates (RCs) received from different issuing offices/sources; prepare and submit reports/communication relative thereto; 4.4. Process requests for the issuance of TDM and RC-TDM; 4.5. Maintain an updated record of TDM and RC-TDM issued and prepare reports thereon for submission to top management, RAD, Collection Service, COA, LTS, ETS, Accountable Forms Division (only for the summary report of accountable forms issued) and other offices concerned; 4.6. Prepare and submit quarterly reports of RC-TDM processed to the Department of Energy for reference; 4.7. Prepare and submit reports to Bureau of Treasury and other concerned offices on the abovementioned functions; and 4.8. Perform such other related functions as may be assigned. B. Withholding Tax Division shall: 1. Develop and recommend policies, work programs, standards, guidelines and procedures for the efficient and effective implementation of the withholding tax system on: 1.1. compensation income 1.2. income payments covered by the expanded withholding tax system 1.3. income payments covered by the final withholding tax system 1.4. government payments subject to withholding of percentage tax and value-added tax 2. Monitor and evaluate the implementation of the withholding tax system in Regional and District Offices and in other offices/divisions within and outside the Bureau to determine adherence to withholding tax rules and regulations, standards, guidelines, procedures, and to measure efficiency and effectiveness; 3. Monitor the receipt, transmittal and processing of withholding tax returns and maintain an updated register of withholding agents by region, by RDO, by kind of withholding tax and withholding tax collection; 4. Evaluate and analyze programs, procedures, standards and problems relative to the feasibility of expanding-the coverage of the withholding tax system and recommend necessary tax legislations and regulations; 5. Prepare and update primers on withholding tax laws and regulations and extend assistance in the conduct of seminars/dialogues/workshops to maximize compliance with withholding tax requirements; ITcCSA 6. Monitor and ensure proper implementation of new withholding tax laws and submit pertinent information to management and Congressional Oversight Committee; 7. Maintain the Tax Reconciliation System (TRS) specifically on the requirements for process improvement; 8. Recommend the design and/or improvement/revision of withholding tax forms; 9. Establish linkages with other government of offices to improve the voluntary compliance of withholding agents; 10. Coordinate with Taxpayer Assistance Service (TAS) in the conduct of seminars/trainings on-withholding tax system; 11. Process Annual Information Returns (BIR Form 1604/1743IR) and prepare Preliminary Assessment Notices (PAN) to taxpayers/withholding agents (WAs) relative to the discrepancies determined in their returns and field verifications conducted within Metro Manila as may be determined by the Commissioner; 12. Resolve problems issues and queries pertaining to the implementation of the withholding tax system and act on complaints against erring taxpayers/WAs; 13. Coordinate with the proper offices in the implementation of the abovementioned functions; 14. Prepare prescribed reports for submission to the offices concerned; 15. Prepare revenue issuances relative to the abovementioned functions; and 16. Perform such other related functions as may be assigned. 1. Returns Processing and Evaluation Section shall: 1.1. Process Annual Information Returns (BIR Form 1604/1743IR) in Metro Manila or as may be determined by the Commissioner to identify perfect and imperfect returns; 1.2. Prepare and send Discrepancy Notice to the taxpayers/WAs for imperfect returns with incomplete information such as period covered, TIN, date of payment, monthly breakdown of remittances and nature of payment etc.; 1.3. Issue PAN to taxpayers/WAs for imperfect returns with discrepancies such as underremittance, underwithholding, late remittance and non-compliance to year-end adjustment; 1.4. Evaluate protest letters sent by taxpayers/WAs on PAN issued and prepare reply for approval or disapproval of the Commissioner or refer to the Legal Service/RDOs for action; 1.5. Monitor Payment Form (BIR Form No. 0605) in case of settlement of the PAN; 1.6. Maintain the Tax Reconciliation System (TRS) specifically on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent ITS Codes Table; 1.7. Coordinate with offices concerned on the maintenance of the TRS; 1.8. Prepare Monthly Report of Activities to the Deputy Commissioner, Operations thru Assistant Commissioner of Collection Service; and 1.9. Perform such other related functions as may be assigned. 2. Withholding Agents Compliance Monitoring Section shall: 2.1. Maintain an updated masterfile of registered Government and Private withholding agents including the Top 5,000 corporations; 2.2. Monitor and conduct field verifications of government offices and selected private agencies including the Top 5,000 corporations relative to their compliance to the withholding tax system; 2.3. Coordinate with other Government and Private offices relative to withholding tax matters; 2.4. Establish linkages with other government offices to improve the voluntary compliance of withholding agents; 2.5. Issue PAN as a result of field verification conducted; 2.6. Evaluate protest letters sent by taxpayers/WAs on PAN issued and prepare reply for approval or disapproval of the Commissioner or refer to the Legal Service/RDOs for action; 2.7. Monitor Payment Form (BIR Form No. 0605) in case of settlement of the PAN; 2.8. Coordinate with Assessment Service relative to Tax Credit and Refund System (TCRS) on WAs and employees; and 2.9. Perform such other related functions as may be assigned. 3. Complaints and Action Section shall: 3.1. Act on complaints against erring taxpayers/WAs and recommend necessary sanctions against them; 3.2. Resolve problems, issues, queries (on-line and walk-in) pertaining to the implementation of the withholding tax system; 3.3. Update taxpayers/WAs on withholding tax information; 3.4. Coordinate with RDOs and other offices relative to the immediate resolution of complaints filed by withholding agents/taxpayers; 3.5. Coordinate with TAS in the conduct of seminars/trainings on withholding tax system; 3.6. Prepare and update primers on withholding tax laws and regulations and extend assistance in the conduct of seminars/dialogues/workshops to maximize compliance with withholding tax requirements; 3.7. Recommend the design and/or improvement/revision of withholding tax forms; and 3.8. Perform such other related functions as may be assigned. 4. Reports Monitoring and Evaluation Section shall: 4.1. Evaluate and analyze programs, procedures, standards and problems relative to the feasibility of expanding the coverage of the withholding tax system and recommend necessary tax legislations and regulations; 4.2. Monitor and ensure proper implementation of new withholding tax laws and submit pertinent information to management and Congressional Oversight Committee; 4.3. Monitor the timely submission and evaluate accurate reporting by RDOs of collection reports per BIR Form No. W-7 (Monthly Report on Registration and Remittance of Withholding Tax); 4.4 Monitor and evaluate reports on the processing of Withholding Tax Returns per BIR Form No. W-8 (Accomplishment Report on Pre-audited Withholding Tax Returns); IECcaA 4.5. Monitor and evaluate RDOs' reports on accomplishment of work programs relative to withholding taxes; and 4.6. Perform such other related functions as may be assigned. D. Revenue Accounting Division (RAD) shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the processing, monitoring and analysis of collection reports of Authorized Agent Banks (AABs) thru the Collection and Bank Reconciliation System (CBRS) and Limited Bank Data Entry System (LBDES) and payment thru ROR; 2. Process, monitor and analyze collection reports submitted by AABs, Revenue Attaches and Finance Officers of the Department of Foreign Affairs, Large Taxpayers Service (LTS), Excise Taxpayers Service (ETS), Revenue District Offices (RDOs) and Revenue Data Centers (RDCs); 3. Prepare the Bureau's consolidated trial balance, supporting schedules, statements and other financial reports relative to income and revenues for submission to management and other fiscal agencies; 4. Analyze transactions and accounts in the revenue accounting books to close and/or adjust dormant accounts and active accounts with abnormal balance; ESacHC 5. Evaluate revenue accounting activities in the Regional and District Offices on matters pertaining to internal revenue collections to determine adherence to guidelines and procedures; 6. Monitor/assist the RDOs on BCS-A and CRDC reconciliation; 7. Maintain accurate and updated subsidiary ledgers (SLs) of all AABs head offices and branches; 8. Maintain accurate and updated SLs of all Collection Officers, including Municipal Treasurers designated as collection agents (1989 and prior years), Revenue Attaches/Representatives, Finance Officers, Accountable Forms Custodians and other accountable officers to be used as basis for issuance of clearance; 9. Maintain records of issued Tax Credit Certificates (TCCs), Tax Debit Memo (TDM), Reimbursement Certificates (RCs) and Reimbursement Certificate Tax Debit Memo (RC-TDM); 10. Confirm and certify the correctness of payments made by taxpayers based on the accounting records and documents maintained at the National Office; IcSADC 11. Consolidate all reports on internal revenue collections and certify internal revenue allotments and shares of certain government agencies in special funds for transmittal to DBM; 12. Monitor the redemption/settlement of dishonored checks thru AABs; 13. Prepare a schedule of penalties imposed on AABs for delayed submission of collection reports (ARDC and CRDC) and remittances of collections and notify the AABs concerned; 14. Evaluate the reasons given by AABs why they should not be penalized and collect penalties or recommend to Bank Accreditation Committee (BAC) for condonation of penalties; 15. Advise the BSP to debit/credit the demand deposit accounts of AABs concerned for erroneous reporting of collections and for the amount of unremitted collections including penalties, surcharges and interests; 16. Maintain the National Office Collection and Bank Reconciliation System (CBRS) and Taxpayer Accounting System (TAS) specifically on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent ITS Codes Table; 17. Coordinate with the offices concerned on the maintenance of the CBRS and TAS; 18. Coordinate with the proper offices in the implementation of the abovementioned functions; 19. Prepare prescribed reports for submission to the offices concerned; 20. Prepare revenue issuances relative to the abovementioned functions; and 21. Perform such other related functions as may be assigned. 1. Reports Monitoring and Analysis Section shall: 1.1. Process, monitor, analyze and generate collection reports on payment thru AABs covered by the CBRS and LBDES and payment thru ROR from abroad as well as the collection reports submitted by RDOs, RDCs, LTS, and ETS; 1.2. Prepare the required reports on collections based on collection reports received from AABs, DFA, RDOs, RDCs, LTS and ETS; 1.3. Ensure that CRDCs are captured accurately and on a timely basis; 1.4. Act as liaison with the AABs, Bangko Sentral ng Pilipinas, Bureau of Treasury, Department of Foreign Affairs, collection officers and other accountable officers on matters pertaining to submission of collection reports and collection discrepancies noted; 1.5. Prepare summary reports of dishonored checks paid to all AABs by type of tax; 1.6. Prepare a schedule of penalties imposed on AABs for delayed submission of collection reports (ARDC and CRDC) and remittance of collections and notify the AABs concerned; 1.7. Evaluate the reasons given by AABs why they should not be penalized and collect penalties thru the General Services Division or recommend to BAC for condonation of penalties; CScTED 1.8. Advise the BSP to debit/credit the demand deposit accounts of AABs concerned for erroneous reporting of collections and for the amount of unremitted collections including penalties, surcharges and interests; 1.9. Receive reconciled reports of tax collections from LTS and from ETS for reporting and other purposes; and 1.10. Perform such other related functions as may be assigned. 2. Accountabilities Section shall: 2.1. Maintain accurate and updated SLs of all AABs head offices and branches; 2.2. Maintain accurate and updated SLs of all Collection Officers including Municipal Treasurers designated as collection agents (1989 and prior years), Revenue Attaches/Representatives, Finance Officers and Accountable Forms Custodians and other accountable officers; 2.3. Reconcile/verify and review entries in the SLs of officers and employees mentioned above for the purpose of issuing national clearance; 2.4. Communicate with officers/employees concerned for the submission of the required reports and documents pertaining to clearances; and 2.5. Perform such other related functions as may be assigned. 3. Verification and Allotment Section shall: 3.1. Prepare statement of the basic income for transmittal to Department of Budget and Management (DBM) as basis for the determination of the Internal Revenue Allotment (IRA) of various Local Government Units (LGUs); 3.2. Notify the LGUs and other government agencies to submit required documents relative to their claims from Special Funds/Special Accounts; 3.3. Prepare and issue certification of the shares of LGUs and other government agencies from Special Funds/Special Accounts for transmittal to DBM; 3.4. Verify and certify the correctness of payments made by taxpayers based on the accounting records and documents maintained at the National Office; 3.5. Coordinate with the Finance Division of Regional Offices and other units of the Bureau on matters pertaining to the correctness of the payments made by the taxpayers; and 3.6. Perform such other related functions as may be assigned. 4. Bookkeeping Section shall: 4.1. Maintain revenue accounting records and books of accounts (journals, general ledgers and SLs) to reflect accurate and current financial information required by management and other government agencies under existing accounting and auditing rules and regulations; 4.2 Prepare the Bureau's consolidated trial balance, supporting schedules, statements and other financial reports relative to income and revenues of the National Office and those submitted by the Finance Division of the Regional Offices (ROs) and RDCs for submission to management and other fiscal agencies; 4.3. Reconcile the Bureau of Treasury Accounts Current ledger against the Bureau's records; 4.4. Analyze transactions and accounts in the revenue accounting books to close and/or adjust dormant accounts and active accounts with abnormal balances; 4.5 Monitor the redemption/settlement of dishonored checks paid thru AABs; 4.6. Record in the books of accounts all issued TCCs, TDMs, RCs and RC-TDMs; prepare and submit reports related thereto; 4.7. Guide and assist the Regional Office in the implementation of Decentralized Accounting System; 4.8. Receive reconciled reports of tax collections from LTS and from ETS for recording and other purposes; 4.9. Maintain the National Office Collection and Bank Reconciliation System (CBRS) and Taxpayer Accounting System (TAS) specifically on the requirements for process improvement, OM including job aids, templates review, enhancements, correspondence and reports review and maintenance of pertinent ITS Codes Table; 4.10. Coordinate with offices concerned on the maintenance of CBRS and TAS; and 4.11. Perform such other related functions as may be assigned. D. Collection Enforcement Division shall: 1. Develop and recommend policies, work programs, standards, guidelines and procedures for collecting unpaid accounts, preventing accounts from becoming delinquent and handling and disposition of forfeited properties; 2. Enforce collection of delinquent accounts of taxpayers assessed by Excise Taxpayers Service and Enforcement Service regardless of amount and those assessed by field offices whose basic tax exceeds 1M; 3. Enforce the collection of dishonored checks involving national accounts and monitor the redemption of dishonored checks charged to the Regional Offices in coordination with the Revenue Accounting Division; Recommend the prosecution of taxpayer issuing dishonored checks under Batas Pambansa Bilang 22; aDHCcE 4. Issue, serve and execute Warrants of Distraint and/or Levy or Warrants of Garnishment and file Notice of Tax Lien in the Office of the Register of Deeds where the property of the taxpayer is located to enforce collection of delinquent taxes; 5. Coordinate with other Services, divisions, units of the Bureau and other government entities on effective enforcement of delinquent accounts thru administrative summary remedies; 6. Recommend the lifting/cancellation of the Warrant of Garnishment/Notice of Tax Lien; 7. Analyze and evaluate performance reports on summary processes; 8. Monitor the management, safekeeping and disposal of forfeited properties/acquired assets; 9. Maintain the Accounts Receivable System (ARS) specifically on the requirements for process improvement; 10. Coordinate with the proper offices in the implementation of the abovementioned functions; 11. Prepare prescribed reports for submission to the offices concerned; 12. Prepare revenue issuances relative to the abovementioned functions; and 13. Perform such other related functions as may be assigned. 1. Accounts Receivable Monitoring and Analysis Section shall: 1.1. Formulate policies, work programs, standards, guidelines and procedures relative to administrative summary remedies and procedures for following-up writs of execution issued by the courts and the submission of reports of actions taken to the Legal Service; 1.2. Evaluate and act on taxpayer's request for compromise and payment on installment basis; 1.3. Prepare schedule of installment payments requested by taxpayers and maintain a control register for accounts granted installment payments; 1.4. Analyze, evaluate and monitor General Control Ledger (GCL) reports of revenue regional and district offices; 1.5. Conduct field verification of accounts receivable in coordination with the Regional and District Offices; 1.6. Maintain the Accounts Receivable System (ARS) specifically on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent Codes Table; 1.7. Coordinate with offices concerned on the maintenance of the ARS; 1.8. Prepare and issue Tax Clearance Certificates of individuals who have tax liabilities included in the watchlist submitted by the National Bureau of Investigation (NBI) and prepare monthly report on the issuance thereof; 1.9. Coordinate with HRDS and other concerned office(s) in the conduct of trainings/seminars on administrative summary remedies; and 1.10. Perform such other related functions as may be assigned. 2. Warrant Preparation and Control Section shall: 2.1. Analyze dockets with delinquent accounts assessed by Excise Taxpayers Service and Enforcement Service regardless of amount and those dockets assessed by field offices whose basic tax exceeds one million to determine the most effective means of collecting such delinquencies; 2.2. Prepare preliminary collection letters to delinquent taxpayers; prepare notice of tax lien, notice of levy, warrants of distraint or levy, warrants of garnishment and documents for the lifting of notice of tax lien and warrant of garnishment; 2.3. Keep and maintain history cards (BIR Form No. 27.06) to record all actions taken on each docket or case; 2.4. Maintain a Registry Book for WDLs issued; 2.5. Safeguard the dockets while they are in the possession of the division and control all data and communications received and attach them to the corresponding dockets; 2.6. Maintain special logbooks to record dockets charged out of the division for action by other units; and 2.7. Perform such other related functions as may be assigned. 3. Warrant Service and Enforcement Section shall: 3.1. Serve warrants of distraint and/or levy, notices of tax lien, and warrants of garnishment issued by the Warrant Preparation and Control Section against taxpayers' properties or property rights to enforce collection of their delinquent accounts; 3.2. Ascertain the whereabouts of delinquent taxpayers falling within the jurisdiction of the National Office; 3.3. Coordinate with pertinent government offices in gathering information on assets/properties of taxpayers; 3.4. Execute summary processes within the period prescribed by Tax Code to satisfy taxpayers' delinquent accounts and/or dishonored checks; 3.5. Serve and execute writs of execution issued by the Court of Tax Appeals and other courts and submit corresponding report of the action taken thereon to the Legal Service; 3.6. Coordinate with government agencies (National Bureau of Investigation (NBI), Securities and Exchange Commission (SEC), Bureau of Land Transportation (BLT), Register of Deeds, Bureau of Immigration and Deportation, intelligence offices, police agencies and others in gathering information on taxpayers with pending tax liabilities and dishonored check cases in enforcing their tax lien; 3.7. Coordinate with the Legal Service and Legal Divisions of the Regions in filing criminal/civil cases against delinquent taxpayers to enforce collection of the delinquent accounts; and 3.8. Perform such other related functions as may be assigned. 4. Seized and Forfeited Properties Section shall: 4.1. Formulate policies, work programs, standards, guidelines and procedures relative to the management, safekeeping and disposal of forfeited properties/acquired assets; 4.2. Monitor the management, safekeeping and disposal of forfeited properties/acquired assets; 4.3. Maintain an updated inventory and record of all seized and forfeited properties, conduct periodic audit of these properties and consolidate all the reports regarding the said properties for submission to management and pertinent government agencies; 4.4. Monitor the accounting of usufruct and/or civil fruits of these properties in coordination with RDO where these properties are located; 4.5. Take necessary steps to effect transfer of titles of real properties declared forfeited in favor of the Republic of the Philippines; 4.6. Represent the Bureau in the annual meeting of stockholders and in the Board of Directors of corporations where the government seized and owns shares of stocks by way of distraint; and HTSAEa 4.7. Perform such other related functions as may be assigned. IV. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTIVITY: This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue Approved: (SGD.) JOSE T. PARDO Secretary of Finance ATTACHMENT BIR Organizational Structure