Work Performance In Field Offices and Coordination with Local Government and other Offices of the National Government

May 22, 1977 REVENUE MEMORANDUM CIRCULAR NO. 17-77 TO : All Revenue Regional Directors, Revenue District Officers, and Other Revenue Officials Concerned SUBJECT : Work Performance In Field Offices and Coordination with Local Government and other Offices of the National Government This Office has from time to time appealed to you to maintain high standards of performance. It will not be repetitious to remind you once more of the continuing need to improve the revenue service, especially in the light of the Presidential concern recently expressed with respect to the responsiveness and effectiveness of government offices at the regional level. As officials of the major revenue arm of the government performing a highly sensitive function which reaches out to every sector of the community and country, we should be one of the first, among other government officials, to seriously take note of, and respond positively to this expressed Presidential dissatisfaction about the performance of key officials at the regional level. You are particularly exhorted to keep in mind the critical mission of the revenue service which is to provide the much needed funds for the government's vital development programs. Improved Performance As leaders in your respective jurisdiction, you are particularly expected to demonstrate both to your personnel and the people in your area fine examples of honest and dedicated public officials. Let us be firmly committed to the goals and objectives of the revenue service. Let us strive for significant revenue collection increases by developing and implementing effective tax audit programs. Let us improve tax consciousness among the people thru a year round tax information and education campaign and thereby also improve tax compliance. aisa dc Let us decrease considerably our delinquent accounts problem and minimize if not completely eliminate corruption in the revenue service. Let us increase and improve taxpayer assistance to the people. Improvements in these vital key areas of tax administration insofar as your region or district is concerned, will be the true measure of your individual performance. Public Relations Due to the nature of tax collection and tax enforcement work, there is a great need to develop good public relations with the people. This task will be less difficult if we always bear in mind that government offices have been created to serve the people. Indeed we are accountable to them. We are thus duty bound to render service to the people with utmost courtesy and efficiency. Between public interest and our personal interest, it is public interest that should prevail. Thus, if we imbue our acts and attitudes with these basic concepts of human and public relations, there is no reason why our acts will not result in good performance. With our good performance, there is also no reason why we cannot deserve and enjoy public goodwill and public support true indicators of a successful public relations program. Coordination with related Agencies While we have our own goals and objectives to accomplish, let us remember also that the revenue service in your area is a part of the government team. Our efforts are only a part of a greater and wider government effort to serve the people. And altho we represent the national government (one of the field offices which represent the government), there are the local governments which are also integral parts of the entire government machinery. So let us not function as if we are the sole government machinery in your area. Let us coordinate with related agencies of the national government and let us coordinate also with the local governments. We all have the same mission of service to the people. And we all work in accordance with one blue print for national and regional development. Effective Supervision Supervision is nothing but making one's effective presence felt at all times and throughout the organization one leads. Earlier, it was suggested that you use basic tools or devices such as a tax audit program and a complementary tax information and education program to achieve the objectives of our tax enforcement and tax compliance work. Together with these basic work guidelines, it will be helpful if you have also a compliance checklist, that is, if you do not have this checklist yet. This checklist can contain a list of basic revenue orders requiring compliance and which will remind you when and what reports your office or your subordinate offices are required to submit. These may be Form 40.00 reports or similar collection or management reports. Revenue District Officers are particularly instructed to make regular field visitations with respect to their collection agents, seeing to it that revenue collections are kept in a safe and secure place, that they are remitted as per office instruction, and the corresponding collection reports are submitted on time and to the proper offices. As an indication of your responsiveness and your sense of responsibility, always take immediate corrective or remedial actions whenever there are valid or factual complaints from the public. This is one effective way to maintain discipline among our personnel, one way to maintain an improved tax administration and consequently, enjoy good relations with the public. Needless to state, it will do a lot also to attend promptly to the valid needs and problems of your subordinate personnel, to support them when they need it most, to boost their morale, to reenforce their work performance, difficult and sensitive as their tasks are. Remember that you are in the best position to maintain morale, efficiency and integrity in the revenue service. These suggestions are not all embracing or total in scope. With the spirit of dedicated service that you have shown in the past you can even evolve your own executive or supervisory plans and techniques. What is important is we achieve our basic objectives: increased revenue collections, improved tax administration, better coordination with related agencies, enjoying the support and goodwill of the public that we serve. So you will understand the atmosphere in which this Revenue Memorandum Circular was written, attached is a copy of the news item which reported on the displeasure of the President with respect to performance at the regional level and the Bulletin Today editorial on the same subject matter. Please be guided accordingly. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-S2828-A-8