Use of the Claim Referral Form in Referring Claims for Refund/Tax Credit to Regional Fieldmen of This Bureau

February 20, 1974 REVENUE MEMORANDUM CIRCULAR NO. 10-74 TO : The Revenue Operations Head (Legal), the Chief, Appellate Division, All Revenue Directors, Revenue District Officers, and Others Concerned SUBJECT : Use of the Claim Referral Form in Referring Claims for Refund/Tax Credit to Regional Fieldmen of This Bureau In line with this Bureau's policy to maximize performance goals, and in order to assure the speedy disposition of claims for refund/tax credit of overpaid or erroneously paid internal revenue taxes, the attached CLAIM REFERRAL FORM (Ap. Form No. _____) is hereby adopted for immediate use in referrals for investigation to the various regions of this Bureau and the fieldmen thereunder, of pending claims for refund/tax credit of overpaid/erroneously paid taxes. It has been observed that the inaction on these pending claims for refund/tax credit can be traced or attributed mainly to the delay encountered in the investigation and reporting of such claims on the regional level. Because of this, a move has been recently launched to ferret out such dormant claims cases. The Personnel Audit Division at present is conducting a thorough audit of all pending cases to pinpoint the cause of the delay or inaction and the personnel responsible therefor. Also, the problem posed by reason of the delayed investigation reports has been taken up in a previous one of those Conferences of Regional Directors with the view to arriving at satisfactory solutions thereto. However, the solution to the problem has not been satisfactorily obtained. With the adoption of this form, it is expected that claims hitherto unacted upon can now be expedited. All concerned, especially the Regional Directors and Revenue District Officers in each region, are, therefore, directed to make use of this new form and adhere to its terms strictly. Immediate compliance herewith is enjoined. cdta MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 ANNEX Appellate Division Form No. ______ Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE Manila APPELLATE DIVISION -CLAIM REFERRAL FORM- ________________ (Date) The Director Revenue Region No. _____ _____________________ _____________________ Sir: Forwarded herewith is the docket consisting of ________________ pages (Ap 1 to ________, inclusive) bearing on the claim of ____________________________________________________________________ (name and address of taxpayer) for refund/tax credit of the sum of __________________________________________ (amount) as alleged erroneously/overpaid __________________________________________ (nature of tax) for the years/period _________________, for immediate investigation, recommendation and report. The examiner/agent assigned to the case should ascertain the following facts: (State here briefly and completely the facts to be verified.) To assure speedy action on the instant claim, it is desired that this referral form be immediately served on the examiner assigned to this case, indicating in the space provided below the names of the investigating and serving officers, as well as the date and time of service thereof. The RECORD FILE COPY hereof, duly accomplished as to service, should then be returned by you to the Chief, Appellate Division, this Bureau, 5th Floor, BIR Bldg., David St., Manila, for call-up and/or other appropriate action. Very truly yours, PRISCILLA R. GONZALES TAN-1258-814-1 PROOF OF SERVICE : This referral has been served by me on: ____________________________ (Name & Designation of Investigating Officer) at ___ __ __ __ _ AM/PM on ______ __ _____ (time) (date) (SGD.) ______________________ Regional Director/RDO ANNEX A March 12, 1974 MEMORANDUM FOR The Chief, Records Division Attn.: Miss Purita Medina Assistant Chief Forwarded herewith for immediate stenciling and mimeographing are the (1) approved Revenue Memorandum Circular No. 10-74, dated February 20, 1974 and (2) "CLAIM REFERRAL FORM" to accompany the said circular. In this connection, it is informed that it is not practicable to accommodate the letter in only one (1) page, as suggested by you, as the referral calls for a brief recital of the facts to be ascertained in the investigation a situation which requires ample space in the text of the referral-letter itself. However, for purposes only of the attachment to the aforesaid circular (not distribution of the forms themselves) the suggested one-sheet format may be adopted, as may be seen from the herein attached retyped form. IMELDA L. REYES Chief, Appellate Division TAN-8070-640-1