Requiring All Government Agencies, Subdivisions and Instrumentalities, to make a Chart or Outline of their Respective Standard Operating Procedures for Dissemination to their Clientele and Information of the General Public

February 24, 1970 REVENUE MEMORANDUM CIRCULAR NO. 14-70 SUBJECT : Requiring All Government Agencies, Subdivisions and Instrumentalities, to make a Chart or Outline of their Respective Standard Operating Procedures for Dissemination to their Clientele and Information of the General Public TO : All Revenue Operations Heads, Regional Directors, Division Chiefs, Chiefs of Branches, Revenue District Officers, Collection Agents and Others Concerned For the information, guidance and compliance of all concerned, there is quoted below Memorandum Circular No. 315 dated January 30, 1970 of the Office of the President of the Philippines, the subject matter of which is the requirement to make a chart or outline of the standard operating procedures of the agency concerned for dissemination to/and information of the general public: "MEMORANDUM CIRCULAR No. 315 "'REQUIRING ALL GOVERNMENT AGENCIES, SUBDIVISIONS AND INSTRUMENTALITIES, TO MAKE A CHART OR OUTLINE OF THEIR RESPECTIVE STANDARD OPERATING PROCEDURES FOR DISSEMINATION TO THEIR CLIENTELE AND INFORMATION OF THE GENERAL PUBLIC "WHEREAS, the standard operating procedures observed by various government offices and entities in any matter of official business are mostly unknown to or not fully understood by the general public; "WHEREAS, such lack of adequate information has caused the public to engage the services of third parties (fixers) in transacting official business with government offices, agencies and instrumentalities, thereby creating a situation conducive to the perpetration of corrupt practices against which this administration is pursuing a determined campaign; "WHEREAS, it is believed that the publication of the aforesaid standard operating procedures would preclude the need of the public for outside assistance provided by "fixers" in dealing with the government, and consequently eliminate a source of graft and corruption; "It is, therefore, hereby directed that all government agencies, subdivisions and offices, including government-owned/or controlled corporations, prepare a chart or outline, in simplified but comprehensive form, of their respective standard operating procedure for posting or display in appropriate conspicuous places in their office premises within three (3) months from the receipt of this circular. "Copies of said standard operating procedures shall be furnished the Presidential Agency on Reforms and Government Operations (PARGO) and the Management Service of the Budget Commission. The latter shall review and evaluate the SOP's submitted and recommend modifications and improvement. "The PARGO shall supervise the implementation of this Circular. "Done in the City of Manila, this 30th day of January, in the year of Our Lord, Nineteen Hundred and Seventy. "(SGD.) ERNESTO M. MACEDA "Executive Secretary" On the basis of the functions of each department, division, region, branch, revenue district office and collection agent's office, as contained in the functional chart and Revenue Administrative Orders Nos. 13-64 and 14-64, all those concerned are hereby required to prepare flow charts or outlines, in a simplified but comprehensive form, their respective standard operating procedures. As an example, a flow chart or outline should be prepared on the procedures followed in the filing of income tax returns; payment of the tax, original or deficiency; and in securing of tax clearance certificates. To insure uniformity of action, all the flow charts and outlines coming from the different units abovementioned should be forwarded to the National Office not later than March 31, 1970 for collation, screening and approval. After the National Office has finished with the screening and processing, the charts and outlines will be returned to your respective offices and displayed at conspicuous places in said offices to guide the public in transacting business with the Bureau of Internal Revenue. Strict compliance with the provisions of this memorandum circular is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue