Reportorial Requirements of the Taxpayer Assistance Service (TAS)

January 10, 2012 REVENUE MEMORANDUM ORDER NO. 002-12 SUBJECT : Reportorial Requirements of the Taxpayer Assistance Service (TAS) TO : All Internal Revenue Officers and Employees I. Background and Objective: The Taxpayer Assistance Service (TAS), through its divisions, the Taxpayer Service Programs and Monitoring Division (TSPMD) and the Tax Information and Education Division (TIED) has been receiving various reports from different BIR offices which are no longer required for submission. Thus, it is recommended that reportorial requirements under this Service should be streamlined to relieve BIR offices of the burden of submitting unnecessary and/or duplicate reports; and to eliminate the accumulation of needless reports being submitted to its divisions. Likewise, it will encourage sharing of information/data amongst the offices within and outside the functional groups. Hence, this Order is being issued to: 1. Rationalize the reportorial requirements of TAS; 2. Identify the various TAS Reports required for submission to its divisions; 3. Efficiently monitor the work performances of the concerned offices relative to TAS programs; and 4. Allow BIR offices to focus on more urgent and important tasks. II. Policies and Guidelines: 1. The concerned offices listed in the attached Inventory of Reports Required (Annex A) shall prepare the identified reports therein using the prescribed format (see attached format); EIcTAD 2. The concerned offices listed in Annex A shall be responsible for collating reports of their respective Service/RRs/RDOs/Divisions, to facilitate and ensure prompt submission of these reports to TAS, through its divisions, on or before the scheduled deadline as stated in Annex A; 3. Upon approval of this RMO, the RDOs and concerned offices under LTS shall no longer submit the following reports: a. TAS Report #001 Report on the Results of Taxpayer Service Activities b. TAS Report #002 Annual Plans and Schedule of Tax Compliance/Public Dialogue c. TAS Report #003 Quarterly Plans and Actual Accomplishment Report on the Tax Campaign Activities/Public Dialogue d. TAS Report #004 Quarterly Advance Schedule of Officer of the Day to Man the Taxpayer Service Counter e. TAS Report #008 Registration by "Tax Type" f. TAS Report #009 Summary Report of New Registrant g. Monthly Report on Taxpayers Who Ceased Business Operations h. Consolidated Report on Monthly Posting of Ask for Receipt Notice (ARN) i. Status Report on Adopted Taxpayers Requested for Transfer j. Tax Campaign Activities for Taxpayers and Accounting Practitioners k. Monthly Report and Consolidated Report on TCVD Professionals l. Report of Mapping Operations Real Estate Lessors m. Report on Medical Practitioners/Professionals Visited During the Actual Tax Mapping Operation 4. However, the Systems Operations Division (SOD) of the Information Systems Operations Service shall continue to submit to TSPMD the following reports relative to Non-Computerized RDOs: a. Monthly Report on TRU Phase I Validated Records Sent to ISOS for Upload b. Monthly Report on Registration Information Updates and Exemption Updates Forms c. Monthly Report on Application for Registration of Branches Sent to ISOS d. Monthly Report on the Resolution of Suspended TRU/Registration Data Determined After Upload e. Monthly Report on the Resolution of Suspended TRU Phase II Records Determined and After Uploaded by ISOS TCaSAH f. Monthly Report on TRU Phase II Records Validated and Uploaded by ISOS g. Status of Multiple and Identical TIN Clean Up h. List of Cancelled/Deactivated TINs and Transferred Taxpayer Record 4.1 All prevailing revenue issuances, guidelines, including templates, pertinent to the manner of preparation and submission of each report shall still be observed and implemented by the concerned BIR offices. III. Repealing Clause: All revenue issuances and/or portions thereof inconsistent with the provisions of this Order are hereby repealed or amended accordingly. IV. Effectivity: This Order takes effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A INVENTORY OF REPORTS REQUIRED Taxpayer Assistance Service Name of Report/s Reference Frequency/Deadline Distribution Manner of Submission (Description & Purpose) Issuance of Submission (Hard Copy, thru email or both) REPORTS FOR SUBMISSION TO TAXPAYER SERVICE PROGRAMS MONITORING DIVISION (TSPMD) 1) PAAC 002 Public Assistance Form No. 002 of On or before the 1) TSS to TAU head; email to TAU heads and Awareness Campaign RMO 14-2010 10th day of the 2) TAU to TSPMD Consolidated Regional Report following MONTH on Activities and Projects 2) Quarterly Inventory of Permits RMO 44-2003; On or before the RDO to TSPMD email to: Issued and Pending Applications Annex 'L' of RMO 15th day of the [emailprotected] to Use Computerized Accounting 29-2002 month following System or Components Thereof the QUARTER 3) TAS Report #005 Quarterly RMO 44-2003; On or before the RDO to TSPMD email to: Inventory of Forms (External RMO 84-1999; 10th day of the [emailprotected] Forms) RMO 93-1998 month following or hard copy the QUARTER 4) TAS Report #006 Annual RMO 44-2003; Not later than RDO to TSPMD email to: Request for Forms Allocations OPM-TAS-2003-6-01; July 15 of EVERY [emailprotected] RMO 23-2000; YEAR or hard copy RMO 84-1999 5) TAS Report #007 Report on Annex 'A' of RMO On or before the 1) RDC to RDO email to: Registration by "Taxpayer Type" 11-2004; 10th day of the 2) RDO to TSPMD [emailprotected] RMO 44-2003 following MONTH 6) Status Report on Multiple RMO 44-2003; On or before the SOD to TSPMD email to: TINs (Individual/Non-Individual) RMO 11-2000 25th day of the [emailprotected] following MONTH 7) TCVD Reports a) List of Taxpayers Visited/ Annex 'H' of RMO Within 20 days RDO (TSS) to TAU email to: Apprehended under Tax 9-2006; after the end of Head; TAU to 1) TAU head; Mapping Operations; each operation TSPMD b) List and Status of Annex 'I' of RMO 2) [emailprotected] Unregistered Taxpayers 9-2006; Discovered thru Tax mapping Operation; c) List of Taxpayers Visited Annex 'J' of RMO with Violation 9-2006; d) Report of Collection from Annex 'K' of RMO Tax Mapping Operation 9-2006; e) List of Taxpayers Whose Annex 'L' of RMO Cases were filed in Court 9-2006; f) Summary Report of TCVD Annex 'M' of RMO 9-2006; 8) Monthly Report on Reprinted Annex 'D' of RMC Every 10th day RDO to TSPMD email to: Permit to Use CRM/POS/ 19-2009 of the following [emailprotected] SPM and other Similar Sales MONTH Machine 9) Monthly Report on Cancelled Annex 'H' of RMC Every 10th day RDO to TSPMD email to: Permit to Use CRM/POS/ 19-2009 of the following [emailprotected] SPM and other Similar Sales MONTH Machine 10) Quarterly Report of Registered Annex 'A' of Five (5) days RDO to Regional email to Regional Director Barangay Micro Business Unnumbered after the end Director Enterprise (BMBEs) Memorandum of each dated May 2, QUARTER 2011 11) Summary Report of Registered Annex 'B' of Ten (10) days Regional Director email to: Barangay Micro Business Unnumbered after the end to TSPMD [emailprotected] Enterprise (BMBEs) Memorandum of each dated May 2, QUARTER 2011 REPORTS FOR SUBMISSION TO TAXPAYER INFORMATION & EDUCATION DIVISION (TIED) 1) Monthly Status Report of "No RMO 51-2010 Every 10th day SID to Revenue Hard copy to Rm. 101, BIR OR Complaint" of the following Region; Revenue NOB, Diliman, QC or email month Region to TIED no [emailprotected] 2) Tax Campaign Kick Off OG-TAS Annually on or Regional Director Hard copy to Rm. 101, BIR Schedule Memorandum before the last to TIED NOB, Diliman, QC or email working day of no [emailprotected] December preceding the tax campaign year 3) Tax Filing Centers OG-TAS Annually on or Regional Director Hard copy to Rm. 101, BIR Memorandum before the last to TIED NOB, Diliman, QC or email working day of no [emailprotected] February REGULAR REPORTS FOR DIRECT SUBMISSION TO SYSTEMS OPERATION DIVISION (SOD) ONLY 1) Monthly Report on TRU Annex A of RMO Every 25th day Non-Computerized Diskette/Hard Copy Phase I Validated Records 79-99 of the following RDO to SOD Sent to ISOS for Upload month 2) Monthly Report on Registration Annex B of RMO Every 25th day Non-Computerized Diskette/Hard Copy Information Updates and 79-99 of the following RDO to SOD Updates Forms month 3) Monthly Report on Application Annex C of RMO Every 25th day Non-Computerized Diskette/Hard Copy for Registration of Branches 79-99 of the following RDO to SOD Sent to ISOS month 4) Monthly Report on the Resolution Annex D of RMO Every 25th day Non-Computerized Diskette/Hard Copy of Suspended TRU/Registration 79-99 of the following RDO to SOD Data Determined After Upload month 5) Monthly Report on the Resolution Annex A of RMO Every 25th day Non-Computerized Diskette/Hard Copy of Suspended TRU Phase II 40-2000 of the following RDO to SOD Records Determined and After month Uploaded by ISOS 6) Monthly Report on TRU Phase II Annex B of RMO Every 25th day Non-Computerized Diskette/Hard Copy Records Validated and 40-2000 of the following RDO to SOD Uploaded by ISOS month 7) Status of Multiple and Identical Annex F of RMO On or before the RDO to SOD Diskette/Hard Copy/email TIN Clean Up 11-2000 10th day of the following MONTH 8) List of Cancelled/Deactivated Annex G of RMO On or before the RDO to SOD Diskette/Hard Copy/email TINs and Transferred 11-2000 10th day of the Taxpayer Record following MONTH REGULAR REPORTS THAT ARE NO LONGER REQUIRED FOR SUBMISSION PER THIS RMO 1) TAS Report #001 Report on RMO 23-2000 Every 10th day RDO to TSPMD email the Results of Taxpayer Service of the following Activities MONTH 2) TAS Report #002 Annual RMO 23-2000 Every 10th day RDO to TSPMD email Plans and Schedule of Tax of the following Compliance/Public Dialogue MONTH 3) TAS Report #003 Quarterly RMO 23-2000 Every 10th day RDO to TSPMD email Plans and Actual Accomplishment of the following Report on the Tax Campaign MONTH Activities/Public Dialogue 4) TAS Report #004 Quarterly RMO 23-2000 Every 10th day RDO to TSPMD email Advance Schedule of Officer of the following of the Day to Man the Taxpayer MONTH Service Counter 5) TAS Report #008 Registration RMO 11-2004 On or before the 1. RDC to RDO email by "Tax Type" RMO 44-2003 10th day of the 2. RDO to TSPMD following MONTH 6) TAS Report #009 Summary RMO 11-2004 Every 10th day RDO to TSPMD email Report of New Registrants RMO 44-2003 of the following RMO 14-2002 MONTH 7) Monthly Report on Taxpayers RMC 56-2008 On or before the RDO to TSPMD email Who Ceased Business 25th day of the Operations following MONTH 8) Consolidated Report on Monthly RMO 50-2000 & Every 10th day RDO to TSPMD email Posting of Ask for Receipt RR 7-2005 of the following Notice (ARN) MONTH 9) Status Report on Adopted RMO 11-2000 Every 25th day RDO to TSPMD email Taxpayers Requested for of the following Transfer MONTH 10) Tax Campaign Activities for Annex A of RMO Every 10th day RDO to TSPMD Hard Copy Taxpayers and Accounting 21-2009 of the following Practitioners MONTH 11) Monthly Report and Unnumbered Every 10th day RDO to TSPMD Hard Copy Consolidated Report on Memorandum of the following TCVD Professionals of DCIR Virginia MONTH L. Trinidad 12) Report of Mapping Operations RMC 10-2007 Every 10th day RDO to TSPMD Hard Copy Real Estate Lessors of the following MONTH 13) Report on Medical Practitioners/ Unnumbered Every 10th day RDO to TSPMD Hard Copy Professionals Visited During the Memorandum of the following Actual Tax Mapping Operation dated May 21, MONTH 2009