Timely Submission of Revenue Collection Reports

October 23, 1972 REVENUE MEMORANDUM CIRCULAR NO. 60-72 SUBJECT : Timely Submission of Revenue Collection Reports TO : Revenue Regional Directors and Others Concerned The unduly delayed internal revenue collection reports on BIR Forms Nos. 12.31 and 12.01 continues to be a nagging problem of the Bureau. These reports are so vital for management reporting to higher fiscal planners in the National Government, and for the allocation of the revenue allotments to local governments. It is for these reasons that the role of the different levels of organization in the field is hereunder defined in order that the required reports mentioned above shall be prepared and submitted on time. 1. The Revenue Regional Director shall (a) Require the Chief, Collection Branch to establish a check list of the aforementioned reports; (b) Make an inspection of such check list, not later than the tenth day of the succeeding month, to personally know the collection agents in the cities/municipalities who have not submitted the reports as of said date; (c) Direct the Chief, Collection Branch to make follow-up action. 2. The Chief, Collection Branch shall (a) Establish a check list of collection reports; (b) Present the check list to the Revenue Regional Director not later than the tenth of every succeeding month pointing out the collection units which are in arrears in reporting; (c) Require the Regional Revenue Collection Supervisor to prepare call-up letters to the different Revenue District Officers stating the collection units whose reports are in arrears, or whenever practicable, to make personal follow-up in the revenue district office. 3. The Revenue District Officer shall (a) Require the Revenue Collection Coordinator to establish a check list of collection reports; (b) Make a personal verification of the check list, not later than the seventh day of every succeeding month, to personally know the collection agents in the cities/municipalities who have not yet submitted the reports as of said date; (c) Direct the District Collection Coordinator (Administrative Assistant) to make personal follow-up action, i.e., to cause the submission of the reports. (d) Submit a monthly list of Collection agents who have not submitted their collection reports as of the 15th of each month to the Revenue Operations Head (Collection). 4. The Collection Agent shall (a) Accomplish the Report of Collections (BIR Form No. 12.31) and the Consolidated Report of Internal Revenue Collections (BIR Form No. 12.01) immediately after the close of each calendar month; in case no collection was made during the month, the prescribed forms shall nevertheless be accomplished with the annotation that there was no collection during the month and certified to as such; (b) Mail to the Commissioner Attention: Chief, Accounting Division via Special Delivery, or if available Air Mail Special Delivery, the Duplicate of BIR Form No. 12.31 including validated remittance advices and the original of BIR Form No. 12.01 not later than the 5th day of every succeeding month; mail, or personally deliver whenever it is practical to the City/Provincial Auditor the original of BIR Form No. 12.31 together with the Auditor's copy of the validated remittance advices and the triplicates of revenue official receipts. (c) Submit BIR Forms Nos. 12.31 and 12.01 intended for the Revenue Regional Director, thru the Revenue District Officer, which shall be the reference for the preparation of the Summary of Internal Revenue Collections (BIR Form No. 12.32). Effective upon receipt hereof, for economy, the Consolidated Report of Internal Revenue Collection (BIR Form No. 12.01) shall be prepared in only three copies, instead of five copies as heretofore required under Revenue Memorandum Order No. 54-70 dated October 21, 1970, to be distributed as follows: Original To the Chief, Accounting Division Duplicate Revenue Regional Director Triplicate Collection Agent's file In other words, the Statistical Division and the Revenue District Office shall no longer be furnished copies of this report. Deviations from these instructions, which are not satisfactorily explained, shall be dealt with under the sanctions of Revenue Memorandum Order No. 12-66 dated February 2, 1966, and/or disciplinary action as may be appropriate under the Civil Service Law and Rules. The Revenue Regional Director shall submit to this Office proof that the instructions contained herein have been disseminated to all those concerned in his region. aisa dc MISAEL P. VERA Commissioner of Internal Revenue