Circularizing the Reportorial Requirements of Revenue Regional Offices to the Internal Affairs Service

June 5, 2018 REVENUE MEMORANDUM CIRCULAR NO. 047-18 SUBJECT : Circularizing the Reportorial Requirements of Revenue Regional Offices to the Internal Affairs Service TO : All Revenue Officials and Employees Concerned Under Revenue Administrative Order (RAO) No. 2-2014, the Internal Affairs Service (IAS) has the function to develop and implement policies and administer work programs, standards, guidelines and procedures, including forms relative to this; to provide functional directions to all divisions under the Service and to regional and district offices relative to the abovementioned functions; to coordinate with concerned offices in the implementation of the said functions; to monitor and coordinate the activities of the Regional Investigation Divisions (RIDs) of the Regional Offices pertaining to the fact-finding investigation of administrative cases of Bureau personnel; and to consolidate and/or prepare prescribed reports for submission to the offices concerned. The Regional Offices have been required to submit Monthly Reports to the IAS regarding the handling and disposition of administrative complaints and charges. Observing that some regions do not regularly forward these reports, the Commissioner of Internal Revenue reiterated the submission of pertinent Reports by the Regional Offices to the IAS in his Memorandum dated December 11, 2017 and the sanction for non-compliance. It has been further observed that the contents of submitted reports from the Regional Offices have varying formats. Therefore, this Circular is being issued to disseminate the revised formats of the reports required to be submitted to IAS by concerned offices in the Revenue Regions in order to facilitate the collation for database purposes and integration of these reports in the IAS. A. Assignment of Control Reference Number for Complaints; Administrative Case Numbers for Formal Charges 1. For purposes of proper recording and tracking, every administrative complaint received and recorded by the RID shall be assigned with a control number: Complaint Reference No. ( Serial No. )-( Year Received ) CRN 001-2018 CRN 001-2019 2. In the Legal Division, every Formal Charge received and recorded shall be assigned with a case number complying with Section 1, Rule IX, Revenue Memorandum Order (RMO) No. 19-2011. BIR-RR ( Region No. ) Admin. Case No. ( Serial No. )-( Last 2 digits of the year it was filed ) BIR-RR01-Admin. Case No. 001-2018 BIR-RR01-Admin. Case No. 001-2019 B. Uniform Format of Reports and Attachments The reports to be submitted to the IAS shall conform to the formats hereto appended as Annexes with sample entries. REGIONAL INVESTIGATION DIVISION (RID) Reports Annex 1. Monthly Accomplishment Report on Administrative Cases A Attachments: a) List of Complaints, Denunciations Investigated & Evaluated A-1 b) List of Formal Charges Issued A-2 c) List of Cases Forwarded to Internal Affairs Service A-3 d) List of Administrative Cases Closed A-4 2. Monthly Inventory of Pending Cases for Fact Finding/Preliminary Investigation B LEGAL DIVISION Reports Annex 1. Monthly Accomplishment Report on Administrative Cases C 2. Monthly Inventory of Decisions Approved & Implemented C-1 FINANCE DIVISION Report Annex 1. Monthly List of Revenue Collection Officers (RCOs) with Unreported/Unremitted Collections D C. Prompt Submission to the Internal Affairs Service The monthly reports should be submitted no later than the 15th of the next following month both for hard and soft copies . INTERNAL AFFAIRS SERVICE Tel. No.: 922-9345 Room 609, 6th Floor BIR National Office Bldg. Diliman, 820 Quezon City Telefax: 926-5657 Email: c/o <[emailprotected]> D. Confidential Top Sheet Hard copies of Monthly Reports and Indorsements of administrative case dockets, bearing reports of the fact finding investigation conducted on complaints in the nature of grave and less grave offenses, forwarded or transmitted to the IAS shall contain a Confidential Top Sheet as required under RMO No. 12-2014. All revenue officials and employees are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Revenue Region No. ___________ REGIONAL INVESTIGATION DIVISION Monthly Accomplishment Report on Administrative Cases For the month of _______________ 2018 KEY ACTIVITIES NO. OF CASES 1. Number of Complaints/Denunciations Received 2. Number of Approved Formal Charges Issued 3. Number of Cases Forwarded to Internal Affairs Service 4. Number of Administrative Cases Closed (Approved) TOTAL Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division Date: __________________ _________________________________ Regional Director Date: __________________ ANNEX A-1 List of Complaints/Denunciations Received For the month of _______________ 2018 COMPLAINT REFERENCE NUMBER (CRN) DATE RECEIVED NAME OF COMPLAINANT/S NAME OF SUBJECT PERSONNEL POSITION/ PLACE OF ASSIGNMENT NATURE OF COMPLAINT/ DENUNCIATION(S) RID INVESTIGATOR ASSIGNED/DATE ASSIGNED ACTION TAKEN/ DISPOSITION REMARKS 1 003-2018 5-3-18 ZYX, Wvuts ABCDEF, Ghijk L. Revenue Officer/ RDO No. XX Habitual Tardiness Xyz, Opqrst For preliminary investigation For final evaluation 2 Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division _________________________________ Regional Director ANNEX A-2 List of Approved Formal Charge/s Issued for the month of _______________ 2018 COMPLAINT REFERENCE NUMBER (CRN) FORMAL CHARGE DATE APPROVED NAME OF SUBJECT PERSONNEL POSITION/ PLACE OF ASSIGNMENT NATURE OF OFFENSE CHARGED DATE OF TRANSMITTAL TO LEGAL DIVISION 1 002-2018 5-7-18 QWERTY, Asdfg H. Revenue Officer/RDO No. XX Violation of Reasonable Office Rules and Regulations (Sec. 18[H]) 5-19-18 2 Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division _________________________________ Regional Director ANNEX A-3 List of Cases Forwarded to Internal Affairs Service For the month of _______________ 2018 COMPLAINT REFERENCE NUMBER (CRN) NAME OF SUBJECT PERSONNEL POSITION/ PLACE OF ASSIGNMENT NATURE OF OFFENSE DATE OF TRANSMITTAL TO IAS REMARKS 1 005-2018 POIUY, Lkjh G. RCO, RDO XX Gross Misconduct & Dishonesty 01-15-2018 Non-remittance of Revenue Collection (P1,000,000.00) 2 Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division _________________________________ Regional Director ANNEX A-4 List of Administrative Cases Closed (Approved) For the month of _______________ 2018 COMPLAINT REFERENCE NUMBER (CRN) DATE RECEIVED NAME OF SUBJECT PERSONNEL POSITION/ PLACE OF ASSIGNMENT NATURE OF COMPLAINT/ DENUNCIATION(S) RID INVESTIGATOR ASSIGNED/DATE ASSIGNED DATE OF APPROVED CLOSING MEMORANDUM REMARKS 1 003-2018 5-2-18 GFDSA, Bvcx Z. Revenue Officer/ RDO No. XX Violation of Reasonable Office Rules (Non-wearing of Uniform) Xyz, Opqrst (MOA _______) 5-15-18 Qualified for Exemption from Wearing of Uniform 2 004-2018 5-2-18 RTYU, Fdsa Admin. Asst./ RDO No. XX Discourtesy in the discharge of official functions (Sec. 17b) PLMN, Qazx (MOA _______) 5-16-18 Lack of evidence Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division _________________________________ Regional Director ANNEX B RID Monthly Inventory of Pending Cases for Fact Finding/Preliminary Investigation For the month of _______________ 2018 CRN NAME OF RESPONDENT POSITION/ PLACE OF ASSIGNMENT OFFENSE CHARGED INVESTIGATOR ASSIGNED CASE STATUS/LAST ACTION TAKEN 1 001-2018 ABCDEF, Ghijk L. Revenue Officer/ RDO No. XX Violation of Reasonable Office Rules & Regulations (Violation of RMO 58-2000, No Travel Authority) Xyz, Opqrst Data Gathering 2 Prepared by: Submitted by: _________________________________ Chief, Regional Investigation Division _________________________________ Regional Director ANNEX C LEGAL DIVISION Monthly Inventory of Pending Administrative Cases For the month of _______________ 2018 RR ADMIN. CASE NO. NAME OF RESPONDENT POSITION/ PLACE OF ASSIGNMENT NATURE OF OFFENSE CHARGED HANDLING OFFICER CASE STATUS/ LAST ACTION TAKEN 1 RR#-AC-015-2017 ABCDEF, Ghijk L. Revenue Officer/ RDO No. XX Violation of Reasonable Office Rules & Regulations (Violation of RMO 58-2000, No Travel Authority) LKJH, Yuio Draft Decision submitted for review & approval 5-15-18 2 RR#-AC-016-2017 MNBVC, Ytre W. RCO/RDO No. XX Violation of Reasonable Office Rules & Regulations (Failure to submit Clearance for RTAO-Sec. 31[2] RCC) LKJH, Yuio Pending Formal Investigation/Hearing 3 RR#-AC-019-2017 GFDSA, Bvcx Z. RO 1/RDO No. XX Habitual Tardiness QAZXS, Okmn For drafting of Decision Prepared by: Submitted by: _________________________________ Chief, Legal Division _________________________________ Regional Director ANNEX C-1 Monthly Inventory of Decisions Approved & Implemented For the month of _______________ 2018 RR ADMIN. CASE NO. NAME OF RESPONDENT POSITION/ PLACE OF ASSIGNMENT OFFENSE CHARGED DISPOSITION DECISION DATE APPROVED DATE IMPLEMENTED (RMO 1-2011) REMARKS 1 RR#-AC-025-2017 RTYU, Fdsa Admin. Asst./ RDO No. XX Habitual Tardiness Guilty 5-10-18 5-14-18 Served Notice of Decision to Respondent & Memorandum to AHRMU/Personnel Division 2 RR#-AC-020-2017 LKJH, Gfdsa RCO/ RDO No. XX Willful failure to pay just debts Case Dismissed 5-10-18 5-14-18 Served Notice of Decision to Respondent & Memorandum to AHRMU/Personnel Division 3 Prepared by: Submitted by: _________________________________ Chief, Legal Division _________________________________ Regional Director ANNEX D FINANCE DIVISION Monthly List of Revenue Collection Officers (RSOs) with Unreported/Unremitted Collections As of _______________________ RDO No. Revenue Collection Officer Assigned Municipality/ies Revenue Collection Remarks (Please note any partial remittances/settlement made) Unreported/ Unremitted Over-remittance Total Prepared by: Submitted by: _________________________________ Chief, Legal Division _________________________________ Regional Director Regional Investigation Division Monthly Accomplishment Report on Administrative Cases For the month of _______________ 2018 KEY ACTIVITIES NO. OF CASES A. Number of complaints, denunciations investigated and evaluated B. Number of Formal Charges Issued C. Number of Cases Forwarded to Internal Affairs Service D. Number of Formal Investigation (Hearing) Conducted E. Number of Administrative Cases Closed F. Others (Specify) TOTAL Prepared by: Submitted by: Chief, Regional Investigation Division Regional Director Monthly Inventory of Pending Administrative Cases As of _______________ 2018 NAME OF SUBJECT PERSONNEL and PLACE OF ASSIGNMENT CASE NO. and DATE ASSIGNED NATURE OF VIOLATION/OFFENSE STATUS OF THE CASE/ LAST ACTION TAKEN NAME OF ASSIGNED RID INVESTIGATOR Prepared by: Submitted by: Chief, Regional Investigation Division Regional Director Monthly Report of Administrative Cases Handled For the month of _______________ 2018 NAME OF SUBJECT PERSONNEL and PLACE OF ASSIGNMENT NATURE OF COMPLAINT/ DENUNCIATION(S) DATE OF COMPLAINT/ DENUNCIATION RECEIVED DISPOSITION OF THE CASE/ACTION TAKEN NAME OF ASSIGNED RID INVESTIGATOR REMARKS Prepared by: Submitted by: Chief, Regional Investigation Division Regional Director Monthly List of Revenue Collection Officers (RSOs) with Unreported/Unremitted Collections As of _______________ RDO No. Revenue Collection Officer Municipalities Unreported Collection/ Over remittance Total Date Remitted/ Remarks Total Grand Total Prepared by: Certified Correct: Chief, Finance Division