Prescribing the Policies, Guidelines and Procedures in the Generation, Extraction and Transmission of eFPS Mandated Taxpayers Reports

December 5, 2016 REVENUE MEMORANDUM ORDER NO. 001-17 SUBJECT : Prescribing the Policies, Guidelines and Procedures in the Generation, Extraction and Transmission of eFPS Mandated Taxpayers Reports as Prescribed per Revenue Regulations Nos. 10-2014, 1-2013, 10-2012, 1-2010, 6-2009, 10-2007, 3-2005, 2-2002 and 2-98, as Amended TO : All Internal Revenue Officials, Employees and Others Concerned I. OBJECTIVES This Order is issued to: a. To prescribe the policies and procedures in the generation, extraction and distribution of Reports on eFPS mandated taxpayers; b. To monitor compliance of eFPS Mandated Taxpayers; c. To define the duties and responsibilities of the designated Offices. II. POLICIES A. The concerned Offices under the Operations Group and Large Taxpayers Service (LTS) shall provide Information Systems Group (ISG) with the latest list of eFPS Mandated Taxpayers to serve as basis for report extraction; B. The concerned Offices under the ISG shall follow the procedures and guidelines in the generation, extraction and distribution of the following reports: 1. Compliance Report of eFPS Mandated Taxpayers Statistics (Annex A-1) & Detailed List (Annex A-2); 2. List of eFPS Mandated Taxpayers who never eFiled (Annex B); 3. List of eFPS Mandated Taxpayers not Enrolled (Annex C); 4. Summary Statistics of eFPS Mandated Taxpayers who never eFiled (Annex D); and 5. Summary Statistics of eFPS Mandated Taxpayers who never Enrolled (Annex E). C. The Business Intelligence Division (BID) under Information Systems Project Management Service (ISPMS) shall develop the script for the extraction of Compliance Report of eFPS Mandated Taxpayers (Annex A.1) and turn over the script and system documentation to DWSOD, ISDOS; CAIHTE D. Taxpayer Service Systems Division (TSSD) shall develop scripts to generate the eFPS mandated taxpayers who are not yet enrolled and those who are activated but never eFiled (Section B.2 to B.5) from eFPS production (Annex B, C, D & E); E. Data Warehousing & Systems Operations Division (DWSOD) shall extract the reports containing the consolidated records from all Revenue District Offices (RDOs) and forward to concerned Office/s in Compact Disc (CD); F. Revenue Data Centers (RDCs) shall extract the reports containing records of RDOs within their jurisdiction and forward to concerned Office/s in CD; G. The Reports on eFPS mandated taxpayers shall be generated based on the updated list provided by the Operations Group (OG). The reports shall be generated base on the frequency of compliance report generation. III. PROCEDURES AND GUIDELINES A. Concerned Office under Operations Group/Large Taxpayers Service 1. Provide the latest list of eFPS Mandated Taxpayers to serve as basis for report extraction: Mandated Taxpayers Concerned Frequency of Frequency of Office Submission of Compliance Updated List Report Generation 1. Large Taxpayers Large Taxpayers 15th day after the Fifteen (15) days Service (LTS) submission of after end of enlisted/delisted Semester taxpayers 2. TAMP Concerned RDOs Annually Fifteen (15) days Every 15th of day after end of of June Semester 3. Importers/Custom Accounts Monthly Monthly Brokers Receivable 15 days after end Fifteen (15) days (Taxpayer issued Monitoring of the month after receipt of the Importer Clearance Division (ARMD) list from ARMD Certificate(ICC)/ Broker Clearance Certificate (BCC)) 4. Taxpayers with Audit Info. Tax Monthly Monthly Fiscal Incentives Exempt and 15 days after end Fifteen (15) days Incentives of the month after receipt of the Division (AITIED) list from AITIED 5. Top 5,000 Individual Miscellaneous On or before the Fifteen (15) days Operations 10th day after the after end of Monitoring end of the Semester Division (MOMD) semester 6. Top 20,000 MOMD On or before the Fifteen (15) days Corporation 10th day after the after end of end of the Semester semester 7. National MOMD On or before the Monthly Government end of the month Fifteen (15) days Agencies after receipt of the list from MOMD 8. Government ARMD Monthly Monthly Bidders/Contractors 15 days after end Fifteen (15) days of the month after receipt of the list from ARMD 9. Corporations with AITIED Monthly Monthly Paid Up Capital 15 days after end Fifteen (15) days Stock of 10 Million of the month after receipt of the and above list from AITIED 10. Corporations with Taxpayers Monthly Monthly complete Service 15 days after end Fifteen (15) days Computerized Programs and of the month after receipt of the System Monitoring list from TSPMD Division (TSPMD) 11. Procuring MOMD Monthly Monthly Government 15 days after end Fifteen (15) days Agencies with of the month after receipt of the respect to list from MOMD Withholding of VAT and Percentage Taxes 2. If the concerned offices under the Operations Group/Large Taxpayers failed to provide the latest list of Mandated Taxpayers based on the frequency of submission, the reports to be generated shall base from the existing list loaded in the database; 3. Receives the extracted Reports on eFPS mandated taxpayers from ISG. The generated reports shall be based on the frequency of compliance report generation. B. TSSD, ISPMS 1. Develop the script to generate Not Enrolled/Activated but Never eFiled Reports of eFPS Mandated Taxpayers based on operations requirements; DETACa 2. Deploy and schedule the execution in production for use by DWSOD and RDC, preferably every 1st Saturday of the month following the close of the calendar quarter. C. BID, ISPMS 1. Develop the script to generate Compliance Report of eFPS Mandated Taxpayers based on operations requirements; 2. Turn over the developed script and the corresponding Job Aid to DWSOD. D. DWSOD, ISDOS 1. Receive and process the request from Operations Group/LTS thru channels, and from concerned RDCs: 1.1 If the request covers the reports mentioned in Section II.B.1, generate the reports by following the procedures specified in the Job Execution Guide contained in the system documentation; 1.2 If the request covers the reports mentioned in Section II.B.2 to Section II.B.5, perform the following: a. Login eFPS Production Server when the reports are already available. b. Go to /VOL02/dbase1/home/barcadm/mandatedTPReports/output. c. Check on the specific folder having the folder name "RDO000" for the corresponding reports containing the consolidated records of all RDOs. d. Retrieve the excel files of the corresponding reports covering all RDOs. e. Transmit the consolidated reports to Operations Group/LTS to monitor the RDOs' performance. 2. Transmit the reports to the corresponding RDCs. E. RDCs 1. Receive and process the request from RDOs/RRs/National Office thru channels and determine required reports; 2. Log the request in IML; 2.1 If the request covers the reports mentioned in Section II.B.1, assign and retrieve the reports at DWSOD; 2.2 If the request covers the reports mentioned in Section II.B.2 to Section II.B.5, retrieve the reports by performing the following: a. Log in eFPS Production Server when the reports are already available. b. Go to /VOL02/dbase1/home/barcadm/mandatedTPReports/output. c. Check on the folders having the folder name "RDO<rdo number>" which contains records from the specific RDOs under your jurisdiction. 3. Transmit the reports to the RDO/s concerned. IV. EFFECTIVITY This Order takes effect immediately. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A-1 Compliance Report of EFPS Mandated Taxpayers (Statistics) for Taxable Year ____ ANNEX A-2 Compliance Report of EFPS Mandated Taxpayers (Detailed List) for Taxable Year ____ ANNEX B List of EFPS Mandated Taxpayers Who Never E-Filed as of ____ ANNEX C List of EFPS Mandated Taxpayers Who Never Enrolled as of ____ ANNEX D Summary Statistics of EFPS Mandated Taxpayers Who Never E-Filed as of ____ ANNEX E Summary Statistics of EFPS Mandated Taxpayers Who Never Enrolled as of____