Statement of Functions of the Revenue Regional Office Including Its Branches, the Revenue District Office and Its Units

April 6, 1988 REVENUE ADMINISTRATIVE ORDER NO. 11-88 SUBJECT : Statement of Functions of the Revenue Regional Office Including Its Branches, the Revenue District Office and Its Units TO : All Internal Revenue Officers and Others Concerned I. Objective : This Order aims to implement more effectively the reorganization of the Bureau under Executive Order No. 127 by defining, delineating, and expanding the functions of the Revenue Regional Office, its Branches, the Revenue District Office, including its Units, cognizant of revenue laws and regulations implemented/enforced within the Revenue Region. Highlights of this Order are: 1. Elevation of the Special Investigation Unit into a Branch; The coverage of the investigation function of the Special Investigation Branch (SIB) shall be limited to the collation, gathering, compilation of evidences, documentary or otherwise which shall be used in the criminal or civil prosecution of taxpayers for penal violations of the NIRC. In pursuance of this undertaking, the SIB shall not conduct audit or assessment functions in its investigative activities. Accordingly, the Intelligence Officers in the SIB shall not be issued Letter of Authority (LAs) which are issued to Revenue Enforcement Officers who are authorized to conduct assessment work. 2. Creation of VAT Units in the Assessment Branch and the Revenue District Office; 3. Broadening of the audit/investigation function of the Revenue District office. The Assessment Branch is relieved of its audit/investigation function. Thus, all audit/investigation of returns filed within the Revenue Region shall be handled by the Revenue District Office (Assessment Unit). II. Organization : The Revenue Regional Office, down to unit level, shall be structured as follows: A. Office of the Revenue Regional and Assistant Directors 1. Assessment Branch a. Review and Evaluation Unit I b. Review and Evaluation Unit II c. Tax Returns Processing Unit d. VAT Unit 2. Collection Branch a. Receivable Accounts Unit b. Collection Enforcement Unit c. Tax Billing Unit 3. Legal Branch 4. Administrative Branch a. Personnel and Miscellaneous Unit b. General Services Unit c. Records Unit 5. Fiscal Operations Branch a. Accounting Unit b. Budgeting Unit 6. Special Investigation Branch B. Office of the Revenue District and Assistant Revenue District Officers 1. Assessment Unit 2. Collection Unit (including the Office of the Collection Officer) 3. VAT Unit 4. Administrative Unit 5. Withholding Tax Unit III. Functions : The functions of the Revenue Regional Offices, including its branches and units are enumerated as follows: 1. Implement laws, policies, plans, programs, rules and regulations of the Bureau within the revenue region; 2. Administer and enforce internal revenue laws and regulations, including the assessment and collection of all internal revenue taxes, charges and fees within the revenue region; cdt 3. Provide economical, efficient and effective service to the people within the revenue region; 4. Coordinate with local government units and regional offices of the government bureaus or agencies found within the revenue region; 5. Exercise control and supervision over revenue regional officials and employees; 6. Initiate the investigation of administrative complaints/charges filed against personnel within the region and designate the investigators for the same; 7. Provide assistance to taxpayers in the regional level, such as the preparation of tax returns, answering of queries or referring such queries to the proper official or office and distributing primers and circulars embodying provisions of new tax laws and other information materials; 8. Receive and refer complaints of taxpayers to the appropriate offices for proper action; and 9. Perform such other related functions as may be provided by law and as may be delegated by the Commissioner. A. Assessment Branch 1) Review field and office audit reports of investigation on tax cases (except excise tax cases) including capital gains tax cases per RMO 21-80, except when specifically provided otherwise by the Commissioner of Internal Revenue; 2) Coordinate and evaluate the performance and accomplishment of revenue examiners; 3) Process, number and classify all types of tax returns for computer processing; 4) Maintain special logbooks and index card using BIR Form 27.06 (History Card of Assessed Cases) for deficiency tax protested and submits quarterly inventories and statistical reports on these cases to Accounts Receivable/Billing Division; cd i 5) Prepare reports required by the National Office that are deemed pertinent or necessary for top management information; 6) Monitor the issuance of assessment notices and letters of demand on the cases acted upon by their respective offices; and 7) Perform such other related functions as may be assigned. A-1 Review and Evaluation Unit I a) Evaluate and review all examiner's field audit report on tax cases except fraud, excise and VAT tax cases and forward to the National Office for approval all the audit reports that are found to be within the jurisdiction of the National Office (per RMO Nos. 22-80 and 15-85); b) Review all protested cases (i.e. cases not involving legal issues) and report of investigation of tax cases with deficiency assessments and send pre-assessment notice to taxpayer; c) Prepare Transcript of Assessment for tax cases with deficiency assessment and for second installment of income tax to be used as basis in the preparation of demand letters and assessment notices in the Collection Branch; d) Compile all information on collection from enforcement and statistical data on gross assessments for submission to the National Office; and e) Perform such other related functions as may be assigned. A-2 Review and Evaluation Unit II a) Evaluate and review examiner's office audit report or tax cases, except fraud excise and VAT tax cases, and forward to the National Office for approval all the audit reports that are found to be within the jurisdiction of the National Office (per RMO Nos. 22-80 and 15-85); b) Prepare Transcript of Assessment for tax cases with deficiency assessment and for second installment of income tax to be used as basis in the preparation of demand letter or assessment notice in the Collection Branch; c) Compile all information on collection from enforcement and statistical data on gross assessments for submission to the National Office; and d) Perform such other related functions as may be assigned. A-3 Tax Returns Processing Unit a) Process and number all tax returns received before computer processing; b) Receive, release documents and maintain an accurate record of all reports, dockets, correspondence and other documents for action; c) Maintain a regional data bank which shall include an index and a master file of all taxpayers in order to monitor those who are delinquent in the payment of their taxes; and d) Perform such other related functions as may be assigned. A-4 VAT Unit a) Monitor the implementation of VAT law and regulations, orders and issuances in the revenue region; b) Evaluate and review all examiner's field and office audit reports on VAT cases as well as all protested VAT cases (i.e. cases not involving legal issues); c) Prepare Transcript of Assessment of VAT cases with deficiency assessment for use as basis of demand letters and assessment notices; d) Maintain a regional VAT data bank which consists of an index and a master file of VAT taxpayers within the region, for control purposes; e) Prepare reports required by the National Office necessary for management information; and f) Perform such other related functions as may be assigned. B. Collection Branch 1) Administer, coordinate and enforce the collection activities within the territorial jurisdiction of the revenue region; 2) Maintain liaison with the provincial, city and municipal Treasurers, Registers of Deeds and Assessors in its collection efforts; 3) Keep and maintain records on deficiency assessment notices, demand letters, etc., necessary for the collection of regional receivable accounts; 4) Require taxpayer to accomplish Waiver of Defense of Prescription and file a Surety Bond in cases where assessment is protected before forwarding to offices concerned for further action; 5) Monitor status of tax assessments until same are collected and cases are closed and filed with the least possible delay; aisa dc 6) Prepare demand letters, assessment notices, Form 40.00 and ATCA (Authority to Cancel Assessment) for tax cases with deficiency assessments per RMO 27-85, as amended; 7) Enforce collection by distraint and levy and/or garnishment; 8) Maintain, control and keep a register of Payment Orders and Confirmation Receipts issued to authorized agent-banks; 9) Prepare, process and collate necessary reports on unvalidated payment orders; and 10) Perform such other related functions as may be assigned. B-1 Receivable Accounts Unit a) Prepare demand letters and assessment notices and compute the due interest of tax cases with deficiency assessment based on the Transcript of Assessment; b) Prepare BIR Form 40.00 Report in accordance with existing requirements and furnish the same to the Assessment Branch; c) Transmit to the Accounts Receivable/Billing Division Transcript of Assessment (for tax cases with deficiency assessment and second installment income tax) involving P20,000 and to the Collection Unit of the RDO of cases or receivable accounts involving less than P5,000; d) Set up the control and accounting of all receivable accounts over P5,000 but not exceeding P20,000 through the use of BIR Form 12.53 (General Control Ledger) and Subsidiary Ledger Account under BIR Form 27.06 (History Card of Assessed Cases) and maintain logbooks for new dockets; transfer-in cases; transfer-out cases; second installment income tax; dishonored checks; cases referred to Assessment Branch, Legal Branch, National Office for warrant of distraint and levy; and suspense accounts; e) Prepare and send collection letters for delinquent accounts and non-payment orders for regional accounts of P5,000 to P20,000 to taxpayers concerned; casia f) Document and transmit protest letters with the corresponding docket to the appropriate office for resolution; g) Prepare Authority to Cancel Assessment (ATCA) for cancelled assessment or for previously assessed deficiency tax which have been reduced as a result of reinvestigation or reconsideration as requested by the taxpayer; h) Prepare collection reports required under existing order on BIR Form 12.53 (General Control Ledger) with its supporting papers; and i) Perform such other related functions as may be assigned. B-2 Collection Enforcement Unit a) Prepare, issue, serve and execute Warrants of Distraint and Levy (WDL) and/or Garnishment on delinquent regional accounts/cases assigned or referred by the National Office to the region (Regional Accounts above P5,000 but not exceeding P20,000) and maintain a Register Book for control purposes in collection enforcement; b) Supervise and coordinate the functions of revenue seizure agents and other collection personnel serving warrants (WDLs) and undertaking other processes on collection through summary remedies; c) Control and administer the seizure of forfeited properties and supervise public biddings of properties placed under distraint; d) Coordinate and maintain liaison with other Government Offices such as the Register of Deeds, City Assessors, etc. to ensure effective hold on real properties placed under levy; and e) Perform such other related functions as may be assigned. B-3 Tax Billing Unit a) Prepare demand letters and assessment notices for all deficiency taxes based on Transcript of Assessment and after mailing the original copies by Administrative Branch, forward remaining copies with their corresponding dockets to RDO concerned those whose assessment involve district accounts and to Accounts Receivable/Billing Division those whose assessments involve national accounts; b) Compute interests and other increments on deficiency tax cases assessed and demanded; c) Prepare and maintain a monthly summary of tax cases assessed and demanded in accordance with existing requirements (F40.00); d) Prepare Authority to Cancel Assessment whenever an assessment is cancelled or when a previously assessed deficiency tax is reduced as a result of reinvestigation or a reconsideration requested by the taxpayer; e) Prepare and maintain updated individual index cards using BIR Form 27.06 (History Card of Assessed Taxes) for every tax account assessed and demanded; f) Record and transmit taxpayer's protest letter or request for reinvestigation or reconsideration with the corresponding docket to the Assessment Branch, if the protest involves question of fact and to Legal Branch, if protest involves question of law; g) Effect the payment of agreed portions of deficiency tax cases assessed and demanded before protest of taxpayer is entertained; and h) Perform such other related functions as may be assigned. acd C. Legal Branch 1) Make representations in court and serve as the legal counsel in cases involving assessment and collection of internal revenue taxes, fees, etc. within the region; 2) Issue legal opinions based on applicable laws, decrees and precedents and elevate to the National Office cases for rulings or opinions which involve national policies or where there are no established precedents; 3) Evaluate the evidences of any case before judicial action, civil or criminal, is instituted and prepare corresponding pleadings and memoranda; 4) Assist the Provincial or City Fiscals or Special Prosecutors of the Department of Justice in criminal prosecution of violators of the NIRC and related statutes including revenue officials and employees criminally charged in connection with the performance of their duties; 5) Conduct the formal investigation, hearing and prosecution of administrative cases which were initiated/assigned by the Regional Director against any subordinate personnel in the Region in accordance with the prescribed rules; 6) Maintain special logbook and index cards using BIR Form 27.06 (History Card of Assessed Cases) for deficiency tax protested and for cases filed in the court and submit quarterly inventories and statistical reports on these cases; 7) Answer queries of taxpayers involving tax problems and legal interpretation and recommend reconsideration of assessment, or their total withdrawal if warranted by the circumstances; 8) Study the legality or propriety of resorting to the summary remedies in the collection of taxes; 9) Process and refer claims for refunds, tax credits and informers' reward to the National Office; and 10) Perform such other related functions as may be assigned. D. Administrative Branch 1) Take charge of the recruitment and promotion of personnel based on the delegation of authority to the Regional Director under RMO 23-60 as amended by RMO 34-83; 2) Supervise the general services in the region, such as security and janitorial services, mailing, printing and cleanliness of environment; 3) Attend to the requisition, allocation, accountability and utilization of supplies, forms, equipment and motor vehicles in the region; 4) Control all records of the region, such as tax dockets, income, business, transfer tax records, demand and assessment notices, other documents and communications; 5) Supervise the disbursement of funds/payment of obligations and preparation/distribution of salaries; 6) Take charge of the requisition, distribution, safekeeping and control of all accountable forms of the Region; 7) Prepare reports on attendance, personnel strength, performance evaluation and others; 8) Issue certified copies of regional tax records as requested by taxpayers; and 9) Perform such other related functions as may be assigned. D-1 Personnel and Miscellaneous Unit a) Attend to all administrative matters affecting personnel of the region such as preparation of salary vouchers, reports on personnel strength, attendance, accomplishment, performance evaluation, certifications of employment, clearance, etc. and other miscellaneous requirements such as the receipt of billings/payrolls and preparation of corresponding general vouchers; cdt b) Undertake recruitment and promotion procedures; c) Prepare and update Fidelity Bonds of Accountable Officers; and d) Perform such other related functions as may be assigned. D-2 General Services Unit a) Supervise the janitorial and security services of the regional office; b) Take charge of requisition, distribution, safekeeping and control of all accountable forms of the Region; c) Supervise the requisition, allocation, accountability and utilization of supplies, forms (including mimeographing/reproduction of issuances), equipment and motor vehicles within the Region; d) Prepare and maintain records of memorandum receipts for equipment issued and requisitions for expendable supplies; e) Prepare and issue checks for all claims accruing to the region; f) Prepare and deliver to Land Bank advice for commercial checks issued and released to creditors and employees; g) Collect refunds of overpayment made to creditors (suppliers, service contractors, etc.); h) Distribute pay envelopes and revert unclaimed salaries of employees to the region's fund; i) Collect refunds of overpayment of salaries of regional employees; j) Act as custodian of the region's petty cash fund and prepare reports for its liquidation, together with all other cash advances made by the region; k) Change the TCC presented by taxpayers to its equivalent in cash for amounts less than P100; and l) Perform such other related functions as may be assigned. D-3 Records Unit a) Supervise and control the movement of regional communications, tax dockets and records; b) Supervise the mailing/delivery of official letters, papers and dockets to the National Office; c) Charge the dockets, letters, memoranda and other communications to offices within the region; d) Maintain a record of details of demand letters and assessment notices indicating date of issue, amount involved, year covered, etc.; e) Keep custody of all original tax returns; f) Sort and segregate active from closed cases giving priority to Rush tax cases especially those about to prescribe; g) Provide storage for non-current records and undertake records disposal; h) Issue certified true copies of tax returns and documents as requested by taxpayers and other offices; and i) Perform such other related functions as may be assigned. E. Fiscal Operations Branch 1) Administer and maintain the fiscal operations program of the revenue region; cdt 2) Undertake the budgeting and accounting operations of the revenue region; 3) Implement fiscal policies and plans in the revenue regions; 4) Determine whether all revenue due the government are duly collected and accounted for; 5) Certify the correctness of the total amount in the Confirmation Receipts as verified from the Abstract of Daily Collections in connection with the issuance of payment orders and payment of taxes through authorized agent-banks situated within the region; 6) Review and evaluate methods of acquiring property for use in the revenue region; 7) Check and control cash and property accountabilities of all accountable officers within the revenue region; and cdt 8) Perform such other related functions as may be assigned. E-1 Accounting Unit E-1-1 Disbursement Accounting Group a) Receive, journalize, index and vouch for the validity and completeness of all supporting documents and mathematical accuracy of all general vouchers and payrolls for all classes of expenditures; b) Prepare lists for the remittances of term insurance and medicare deductions withheld on wages of casual employees; c) Prepare lists for the remittances of franchise and expanded withholding taxes from lessors, contractors, government-owned and controlled corporations and issue statement of Tax Withheld at Source to private creditors; d) Settle tentative suspensions received from the Commission on Audit; e) Record all collection of refunds of overpayments made to creditors, unclaimed and overpayment of salaries of regional employees as reported by the Special Collecting Officer; and f) Perform such other related functions as may be assigned. E-1-2 Revenue Accounting Group a) Determine whether all revenues due the government are duly collected and accounted for; b) Determine the correctness of entries particularly the amounts collected by matching Confirmation Receipts against Abstract of Daily Collections (BIR Form No. 1256); c) Tape the amounts entered to ascertain the correctness of the total amount appearing in the Abstract of Daily Collections (BIR Form No. 1256); d) Check with the authorized bank on discrepancies noted; e) Certify the correctness of the total amounts in the Confirmation Receipts as verified from the Abstract of Daily Collections and transmit the same weekly to the Accounting Division; and f) Perform such other related functions as may be assigned. E-1-3 PO/CR Group a) Maintain and control a Register of Payment Orders issued by Collection Officer to taxpayer; b) Maintain and control a Register of Confirmation issued by authorized agent banks to taxpayer; c) Prepare, process and collate monthly reports of unvalidated Payment Orders; d) Monitor and report redemption of dishonored checks issued within the region in payment of Payment Orders (POs) to Accounts Receivable/Billing Division; and e) Perform such other related functions as may be assigned. aisa dc E-2 Budgeting Unit a) Prepare and assist in defending the annual regional budget proposals and requests for additional allotments; b) Certify the availability of funds for all disbursements of the region within obligational limits; c) File copies of approved budgets, request for obligations of allotments and other related documents and communications, and maintain Control Sheets and Subsidiary Ledgers; d) Prepare lists of unpaid obligations and requests for issuance/revalidation of Cash Disbursement Ceiling (CDC); e) Review and evaluate methods of acquiring property for use in the revenue regions; f) Prepare budget reports for submission to the Financial Service; g) Act on queries and follow-ups of payments of private creditors; and h) Perform such other related functions as may be assigned. F. Special Investigation Branch 1) Develop and recommend policies and work programs and set up standards, guidelines and procedures for the effective implementation of the investigation and intelligence programs of the region, involving penal violations of the National Internal Revenue Code and other applicable laws; cd 2) Adopt a system of information retrieval and analysis through access to records of government and private entities authorized under Section 7 of the NIRC and through access to records of the Revenue Computer Center (RCC); 3) Evaluate, review and take appropriate actions on all reports of tax cases where there are findings involving criminal liabilities of the taxpayers concerned; 4) Develop criminal tax cases and conduct intelligence operations to detect, prevent and neutralize individuals and organizations involved in syndicated crimes, smuggling and use of fake BIR accountable forms referred by the Commissioner, Intelligence and Investigation Office (IIO) and other investigating units of the Bureau; 5) Coordinate with the Economic Intelligence and Investigation Bureau of the Department of Finance in the performance of its intelligence and investigative functions within the region; 6) Refer to the Revenue District Office for investigation all criminal tax cases developed within the region and/or referred by the Commissioner, Intelligence and Investigation Office (IIO), and other investigating units of the Bureau; 7) Countercheck the printing, storage, distribution, accounting and use of BIR accountable forms, such as regular and auxiliary labels, documentary stamps, official receipts and other similar forms; 8) Maintain a systematic record of criminal tax cases handled by the region so that investigations conducted on the same taxpayers can be easily detected; 9) Perform the following functions auxiliary to coordinating and establishing working relationships with other units of the Bureau: a) Refer to the Internal Security Division, Inspection Service any prima facie administrative case disclosed in the course of intelligence work; b) Monitor and coordinate operations of the Revenue District Offices within the region pertaining to smuggling (in collaboration with other concerned agencies of the government) and the use of fake BIR accountable forms. 10) Conduct liaison activities with other intelligence, police and investigative agencies for the conduct of arrests, raid and seizures; 11) Coordinate and integrate all intelligence activities of the regional and district offices of the region; 12) Coordinate with the Intelligence and Investigation Office and other units of the Bureau in the development of criminal tax cases for criminal prosecution including those involving civil fraud cases where the evidence to be gathered is located within the jurisdiction of the regional office; 13) Prepare a summary report of monthly activities of Intelligence Officers on the status of criminal tax cases being worked upon, including the number of cases received, disposed and pending for submission to the Regional Director; and 14) Perform such other related functions as may be assigned to it. Office of the Revenue District and Assistant Revenue District Officers 1. Plan and develop programs, methods and procedures necessary for the efficient, effective and economical assessment and collection of internal revenue taxes in the revenue district, in accordance with the standards and guidelines set by the Commissioner of Internal Revenue and the Revenue Regional Director; 2. Perform assessment and collection functions in accordance with the following jurisdictional guidelines: (a) Capital gains tax on real property to assess and collect the capital gains tax under Sec. 21 (e), NIRC, with respect to all real properties located within the revenue district. (b) Income and business taxes, including the Value-Added Tax (VAT) to assess and collect income, business, and value-added taxes due from taxpayers whose principal place of business is located within the revenue district, provided that the same is not listed as a national office case. (c) Transfer taxes (estate and donor's taxes) to assess and collect estate and donor's taxes involving transfers of property located within the district. In the case of transfers of property located in more than one district within the same or different revenue region, the jurisdictional guidelines shall be as follows: (1) If transfers of properties are located in more than one district but within the same revenue region, the Regional Director shall authorize the district where the decedent or donor was last domiciled to perform the audit and assessment functions. (2) If transfers of properties are located in more than one district covering different revenue regions, and the fair market value of the gross estate or gross donation per tax declaration is P300,000 or less, the district where the decedent or donor was last domiciled, as the case may be, shall perform the audit and assessment functions. However, if at any stage of the investigation it is determined that the fair market values of the real properties located in different regions exceed P300,000.00, the investigation should automatically be stopped and the whole record of the case be forwarded to the Banks, Financing and Insurance Division in the National Office for further appropriate investigation. (3) If transfers of properties are located in more than one district covering different revenue regions, and the fair market value of the gross estate or gross donation per tax declaration is over P300,000, the audit and assessment thereof shall be handled by the Banks, Financing and Insurance Division in the National Office. cd 3. Supervise the field investigation and audit of tax cases within the revenue district; 4. Administer, implement and enforce internal revenue laws and regulations within the revenue district and assist in the prevention, detection and punishment of frauds or delinquencies in connection therewith; 5. Coordinate with other revenue district offices, agencies and local units within the district for the proper and effective performance of its functions; 6. Coordinate with the Collection Enforcement Division relative to cases involving dishonored checks; 7. Process and issue tax clearances on capital gains tax transactions; 8. Process and issue certificates of clearance on the transfer of properties in gross estates and gross donations where the assessed value of real and personal properties do not exceed P300,000.00 for classes A-1 and A Revenue District Offices (as classified under RAO No. 7-83) and when the value does not exceed P150,000.00 for classes B, C and D (per RMO 32-86); 9. Approve issuance of authority to print invoices/receipts; 10. Supervise the approval and registration of books of accounts, internal revenue books, records of receipts and disbursements, additional registers and other records; cd i 11. Investigate all tax fraud cases referred by the Special Investigation Branch; 12. Provide assistance to taxpayers in the district level such as the preparation of tax returns, answering of queries to the proper official or office, distributing primers, circulars embodying provisions of new tax laws and other informative materials; 13. Maintain a district data bank which shall include an index and a master file of all taxpayers in order to monitor those who are delinquent in the payment of their taxes; and 14. Perform such other related functions as may be assigned. A. Assessment Unit 1) Implement the Tax Audit Program of the Bureau within the revenue district; 2) Conduct field investigation of returns on income, business and transfer taxes including surveillance of taxpayers to prevent fraud and avoid delay of tax payment; 3) Pre-audit refundable tax returns with purely compensation income filed within the region; 4) Investigate returns filed within the region, classified for office audit including refundable tax returns declaring mixed income or purely business income, as prescribed under RMO 15-85, RMO 12-86 and RAO 4-87; 5) Gather information on potential taxpayers from the various forms submitted to the BIR; and 6) Perform such other related functions as may be assigned. B. Collection Unit 1) Enforce and monitor the collection of all internal revenue taxes within the revenue district; cd i 2) Receive income, withholding, business and other tax returns; 3) Prepare corresponding Payment Orders for tax returns filed or issue revenue official receipts for returns with tax payments received; 4) Determine unpaid POs through reconciliation and send collection letters to taxpayers for non-payment of Payment Orders; 5) Act on delinquent accounts/dockets assigned to the revenue district a) Set up and maintain a masterfile of delinquent taxpayers; b) Send call-up letters to delinquent taxpayers; c) Prepare and issue warrant(s) of distraint/levy (WDL); d) Prepare a monthly list of dishonored checks received for submission to the Collection Enforcement Division as well as a status report on dishonored checks cases referred by the CED to the revenue district; 6) Prepare a monthly/quarterly district collection reports required by top management; and 7) Perform such other related functions as may be assigned. B-1 Office of Revenue Collection Officer a) Receive tax returns and issue the corresponding Payment Order (PO/Revenue Official Receipt (ROR) therefore for payment of internal revenue taxes in places where payment through bank is feasible and in places where payment through bank is not feasible, respectively; b) Indicate the corresponding Alpha Numeric Tax Code (ATC) in pertinent documents to denote the type of tax filed for, collected or reported; c) Deposit daily the collection of internal revenue taxes thru ROR with the city or municipal treasurers in accordance with the existing regulations; d) Process and approve all requests for registration of books of accounts, internal revenue books, records of receipts and disbursements, additional registers and other records, presented by the taxpayers for their use and keep records thereof, in accordance with Revenue Regulation No. 6-87; e) Submit monthly report of collections and other accountabilities within the period required by existing regulations; f) Keep and maintain an up-to-date record of reports of collection and remittance thereof as reflected from the summary monthly reports of collections; g) Recommend policies and procedures relating to accounting and reporting of all payments of internal revenue taxes; h) Survey taxpayers subject to self-assessing taxes such as those subject to VAT, percentage tax, income tax, estate tax and all other taxes for registration; i) Keep and maintain an up-to-date record of taxpayers; j) Recommend the investigation of taxpayer suspected of committing tax evasion of their business and/or the filing of their corresponding returns; and k) Perform such other related functions as may be assigned. C. VAT Unit 1) Implement the Value-Added Tax law and regulations, orders and issuances within the revenue district; 2) Supervise the registration/cancellation of registration of persons subject to value-added tax as well as those exempt but who would want to be covered by VAT system; 3) Undertake the field verification of VAT registered taxpayers to determine adherence to tax requirements; 4) Update the masterfile of VAT taxpayers; 5) Transmit VAT returns filed and/or paid in the Office of the Revenue District, Collection Agent or the Duly Authorized City/Municipal Treasurer to VAT Division; acd 6) Transmit application for issuance of tax refunds/credits to VAT Division; 7) Prepare reports required by the Office of the Regional Director and VAT Division; and 8) Perform such other related functions as may be assigned. D. Administrative Unit 1) Take charge of requisition and distribution of accountable and non-accountable BIR forms and other office supplies; 2) Maintain and preserve all useful records and files of the district; 3) Receive, record and refer all official communications to other units in the revenue district offices and disseminate all memorandum orders, circulars, regulations, etc.; 4) Prepare and submit the Current Personnel Strength, Performance Rating Summary Report of Attendance of personnel of the district; and 5) Perform such other related functions as may be assigned. E. Withholding Tax Unit 1) Require all withholding agents within the revenue district of both the private and public sector to register as employers; 2) Pre-audit Monthly Remittance Returns of Income Taxes Withheld (BIR Form 1743W) and prepare the corresponding assessment notices, in accordance with prescribed procedures under RMO 23-86; 3) Set-up index and maintain a master file of all registered withholding agents; 4) Receive and transmit the following (original and duplicate) to the Withholding Tax Division: a) Annual Withholding Tax Returns (BIR Forms W-3, 1743B and 1743D) b) Quarterly and Annual Returns of Bank (BIR Forms 1745 and 1745A) c) Monthly Returns of Government Offices (BIR Form 7.50A) d) Application for Withholding Agents ID No. (BIR Form W-5) 5) Prepare communications to taxpayer to rectify imperfect returns filed; 6) Attend to taxpayers inquiring for information regarding withholding taxes; 7) Prepare reports required by the Withholding Tax Division; 8) Determine potential taxpayers from information on various forms/returns received by the unit; and aisa dc 9) Perform such other related functions as may be assigned. IV. Repealing Clause : This Order supersedes all revenue issuances or portions thereof inconsistent herewith. V. Effectivity : This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN Commissioner