Prescribing Requirements Relating to Visitations of Field Offices by Revenue Performance Officers

August 22, 1975 REVENUE MEMORANDUM CIRCULAR NO. 23-75 SUBJECT : Prescribing Requirements Relating to Visitations of Field Offices by Revenue Performance Officers TO : All Internal Revenue Officers and Others Concerned In order to insure effective visitations of field offices of the Bureau by Revenue Performance Officers in the discharge of their duties and responsibilities under Revenue Administrative Order No. 7-75 dated July 1, 1975, the following requirements are hereby prescribed for the information, guidance and compliance of all concerned: 1. Visitations of field offices of the Bureau shall be made by Performance Officers as often as may be necessary in order to ascertain and evaluate work progress in the field offices in relation to their work plans; to ascertain whether policies and procedures prescribed by the Bureau regarding functional activities are being observed and followed, and whether existing systems and methods in the field offices enhance performance and the prompt submission of reports thereon; to know the problems and constraints in the implementation of work plans, for transmittal to the authorities concerned; and to make follow-ups of the implementation of recommendations resulting from previous visitations. 2. Revenue Performance Officers shall make use of the attached Guidelines on Management Audit of Field Offices marked Annex "A" hereof, in ascertaining whether policies and procedures on functional activities are being observed and followed, and of the corresponding work plans in determining and evaluating work progress of field offices. 3. Upon the termination of every visitation or within a reasonable time thereafter, Revenue Performance Officers shall submit thru the Performance Control Division, to the Commissioner of Internal Revenue and the Deputy Commissioner of Internal Revenue the corresponding reports which shall contain, among others, the following: a. Activities undertaken during the visitation. b. Findings and recommendations. c. Action taken on the spot, if any. 4. This Revenue Memorandum Circular takes effect immediately and the cooperation and coordination of all officials and employees concerned to insure effective implementation of this Circular is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 ANNEX A GUIDELINES FOR MANAGEMENT AUDIT OF FIELD OFFICES I COLLECTION 1. Collection Agents Office a) Issuance of Official Receipts and TPAO's 1) Legibility 2) Completeness 3) Accuracy (identification of payment-deficiency or self-assessed) b) Remittance of Collections 1) Compliance with requirements as to form and deadline. c) Reporting 1) Accuracy Ass. No. to be indicated in 12:31 2) Promptness in submission causes of delay d) Records 1) Taxpayers index card 2) Communication, copies of assessment notices and letters of demand. 3) 12:31 and 12:01 4) Stubs of Official Receipts (BIR 25.24) 2. Revenue District Officer a) Consolidation of reports and Form 4021 1) Completeness 2) Accuracy 3) Prompt submission b) Delinquent accounts, by summary remedies 1) Assignment of cases to fieldmen 2) Follow-ups 3) Warrant Register 4) W E R Reports 5) CURA c) Delinquent accounts, ordinary method 1) Assignment of cases, supervision, follow-up d) Records 1) Communications 3. Regional Offices a) Consolidation of reports and Form 4021 1) Completeness 2) Accuracy 3) Promptness in submission b) Referrals to Legal Branch of cases involving P1,000.00 or more. c) Records 1) Communications 2) Carding of accounts not yet listed by DPC. II. INVESTIGATION AND ASSESSMENT 1. Revenue District Officer a) Attention given to the investigation and development of tax fraud cases. b) Letters of Authority, Confirmation 1) Issuance 2) Control 3) Recording c) Field Investigation 1) Preliminary examination of returns 2) Service of Letter of Authority 3) Adherence to Handbook on Audit Procedures and Techniques 4) Expeditious termination of investigation d) Reports, prompt submission of 1) Field Audit Report 2) Activities and accomplishment of fieldmen 3) Other reports required e) Records 1) Communications 2) Taxpayers' and examiners' index cards 2. Regional Offices a) Letters of Authority 1) Issuance 2) Control 3) Recording b) Review of investigation reports 1) Number 2) Quality 3) Adherence to Handbook on Audit Procedures and Techniques relating to field audit reports. 4) Completeness c) Consolidation of reports of activities 1) Accomplishments 2) Form 4021 d) Records 1) Communications 2) Reports, etc. e) Office Audit 1) Letters of Authority 2) Letters of Confirmation 3) Jurisdiction 4) Processing of tax returns 5) Handling of refundables 6) Control and keeping of records 3. Specific and Tobacco Taxes a) Permissive functions b) Investigative functions c) Surveillance and apprehensions d) Submission of reports e) Records III. ADMINISTRATION 1. Office space, furniture and equipment a) Adequacy b) Security c) Sufficiency of office forms and supplies 2. Records System 3. System of call-ups 4. Duties and responsibilities of personnel or workload 5. Discipline a) Punctuality b) Behavior c) Attitude IV. LEGAL 1. Administrative action 2. Rulings 3. Filing and follow-up of court cases APPROVED/DISAPPROVED: MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 ANNEX B July 28, 1975 MEMORANDUM FOR: The Commissioner of Internal Revenue Manila I have the honor to submit for your consideration and approval the attached GUIDELINES FOR MANAGEMENT AUDIT OF FIELD OFFICES BY REVENUE PERFORMANCE OFFICERS. The said GUIDELINES in outline form were prepared by the Performance Control Division and it covers the areas of activities involving collection, assessment, legal and administrative functions of field offices from the Collection Agents' level to Regional Offices' level. CONRADO P. DIAZ Deputy Commissioner of Internal Revenue TAN-1182-568-4