Functions of the Committee on the Administration and Implementation of Collection System

November 7, 1989 REVENUE ADMINISTRATIVE ORDER NO. 08-89 SUBJECT : Functions of the Committee on the Administration and Implementation of Collection System TO : All Internal Revenue Officers and Others Concerned I. Objective : This Order is issued to effect closer supervision by the Committee on Administration and Implementation of Collection System of the activities of the accredited banks authorized to accept internal revenue taxes. cd i II. Functions : 1. Supervise, oversee and coordinate the effective implementation of the collection, monitoring and accounting of internal revenue collections through banks and the Direct Payment thru ROR System; 2. Supervise the Accredited Banks and coordinate with Central Bank, the Bureau of Treasury and other government offices involved in the implementation of the systems of collecting internal revenue taxes for the purpose of resolving problems/difficulties encountered and for the improvement of the systems; casia 3. Recommend to the Commissioner, the approval or disapproval of a bank's application for accreditation; 4. Recommend to the Commissioner, the audit and inspection of the Special Cash Book and Records of any Accredited Banks; 5. Recommend to the Commissioner, the suspension/termination of the accreditation of any bank or the imposition of appropriate penalties for violation of the provisions of Revenue Regulations No. 5-84, of the agreement between the BIR and the Accredited Bank, and of the rules, regulations, and issuances pertinent thereto; 6. Recommend to the Commissioner, the prosecution of erring collection agents and officers of the Accredited Banks; 7. Initiate collection proceedings for the collection of unremitted tax collections of any Accredited Bank; acd 8. Evaluate offers to reduce and/or condone penalties due to late remittance of revenue collection, incomplete, incorrect and delayed reporting and recommend to the Commissioner, the compromise/abatement/condonation/reduction of penalties, surcharge and/or interest under the compromise power of the Commissioner; and 9. Conduct continuing study of the systems to improve its efficiency, effectiveness and relevance. (SGD.) JOSE U. ONG Commissioner of Internal Revenue