Evaluation of the New Payment Control System

January 3, 1992 REVENUE MEMORANDUM ORDER NO. 01-92 SUBJECT : Evaluation of the New Payment Control System TO : All Internal Revenue Officers, RISSI Officials/Employees and Others Concerned I. RATIONALE: In order that a closer monitoring and a more critical review of the New Payment Control System (NPCS) may be undertaken, an evaluation of the NPCS is hereby prescribed to be prepared monthly. II. GENERAL GUIDELINES: A. The Report Forms prescribed in Annexes A and B shall be used by the Revenue District Offices (RDOs) and the Revenue Information Systems Services, Inc. (RISSI) respectively, in the preparation of the required monthly evaluation of the NPCS. B. The evaluation report to be prepared by the RDO shall be accomplished in triplicate and shall be submitted within five (5) days from the end of the month covered. Distribution of said report shall be as follows: Original - Management Information and Data Control Systems Division (MIDCSD) Duplicate - Office of the Regional Director Triplicate - File Copy, Office of the RDO C. The evaluation report to be prepared by RISSI shall be accomplished in duplicate and shall be submitted within five (5) days from the end of the month covered. Distribution of said report shall be as follows: Original - MIDCSD Duplicate - File Copy, RISSI D. The evaluation report(s) shall be prepared monthly starting January, 1992. Therefore, all RDOs covered by the NPCS as of December, 1991 and RISSI shall render said evaluation report. E. A Progress Report shall be prepared by MIDCSD (using the prescribed format in Annex C) on the basis of the evaluation reports submitted by the RDOs and RISSI. Said progress report shall be submitted to the NPCS Committee fifteen (15) days from the end of the month covered. III. SPECIFIC INSTRUCTIONS: A. For the Revenue District Office(s) Taxpayer Identification Number (TINs) 1. On TIN Application Sent to RISSI a. TIN applications sent to RISSI carried forward from preceding month shall be the "Total TINs Pending Issuance/Release by RISSI" (Part of I A, No. 1a) of the previous month. b. TIN applications received this month shall refer to taxpayers' requests for TINs received by the RDO during the current month. c. Total TIN applications sent to RISSI shall refer to the summation of all applications received from taxpayers by the RDO during the current month and all TIN applications still with RISSI carried forward from preceding month. 2. On Number of TINs Received From RISSI a. TINs received from RISSI requested/generated in the preceding month shall refer to TIN applications sent to RISSI by the RDO in the previous month that are issued/released by RISSI during the current month. b. TINs received from RISSI requested/generated during the current month shall refer to TIN applications sent to RISSI by the RDO within the said month that are similarly issued/released by RISSI on the same period. c. Total TINs received from RISSI shall refer to the summation of TINs requested in preceding month and those during the current month received by the RDO within the same period. 3. On Total TINs Pending at RISSI Total TINs Pending issuance/release by RISSI shall refer to total TIN applications sent to RISSI less total TINs received from RISSI during the month. 4. On Number of TINs released to Taxpayers a. TINs released to taxpayers based on applications filed shall refer to all TINs issued by the RDO to taxpayers based on applications filed with said RDO. b. TINs released to taxpayers based on hold list shall refer to TINs issued to taxpayers in stop-filer list. c. Total TINs released to taxpayers shall be the summation of TINs issued to taxpayers base on applications filed and on hold list. cdt 5. On Number of Unclaimed TINs a. Unclaimed TINs carried forward from preceding month shall refer to TINs as of previous month that remain unclaimed. b. Total unclaimed TINs as of end of the month shall be unclaimed TINs minus TINs returned to RISSI during the month. Stop-filers 6. On Number of Reminder Letters a. Reminder letters sent to taxpayers shall refer to reminder notices served/transmitted to delinquent taxpayers during the month. b. Follow-up notices sent to taxpayers shall refer to letters sent to taxpayers during the month for failure to respond to the original reminder letters. c. Verifications conducted of stop/non-filers who did not respond to reminder/follow-up notices shall refer to validations made concerning delinquent taxpayers during the month. Tax Filers/Collections 7. On VAT Filers/Collections VAT filers/collections shall be the comparative presentation of VAT filers and collections for the current month against VAT filers and collections for the same month of the previous year. 8. On Other Taxes Filers/Collections Other taxes filers/collections shall be the comparative presentation of other taxes filers and collections for the current month against other taxes filers and collections for the same month of the previous year. B. For RISSI Taxpayer Identification Numbers (TINs) 1. On TIN Applications Received for Processing a. TIN applications for processing carried forward from preceding month shall be the "Total TINs Pending Issuance/Release" (Part II A, No. 3) of the previous month. b. Total TIN applications at hand shall be the summation of TIN applications carried forward from preceding month and all TIN applications received for processing from the RDOs/hotline/taxpayers during the current month. 2. On Number of TINs Released/Issued a. TINs released/issued thru RDOs/hotline shall refer to TIN applications filed by taxpayers with the RDO, including those relayed to RISSI thru telephone for immediate generation. b. TINs released/issued to taxpayers shall refer to TIN applications filed by taxpayers directly with RISSI. c. Total TINs released/issued shall be the summation of all TINs released/issued thru the RDO/hotline and directly to taxpayers. 3. On Total TINs Pending Issuance/Release Total TINs pending issuance/release shall refer to total TIN applications at hand less total number of TINs released/issued during the month. 4. On Number of Unclaimed TINs Returned by RDOs a. Unclaimed TINs returned by RDOs to RISSI for cancellation shall refer to multi-issued TINs or those left unclaimed due to business closure/s. b. Unclaimed TINs returned by RDOs to RISSI for file shall refer to unclaimed TINs of taxpayers whose whereabouts are unknown, that are to be stored for safekeeping/future reference. c. Total unclaimed TINs returned shall be the summation of all unclaimed TINs returned to RISSI either for cancellation or for file. Stop-filers 5. On Number of Stop-filer Lists a. Stop-filer lists generated shall refer to the monthly alphabetical lists of non-filers and late-filers by RDO outputted. b. Stop-filer lists released/transmitted to RDOs shall refer to the stop-filer lists forwarded to the RDOs concerned during the current month. 6. On Number of Reminder Letters a. Reminder letters generated shall refer to reminder notices for stop-filers by RDO outputted during the current month. b. Reminder letters released/transmitted to RDOs shall refer to the reminder notices for stop-filers forwarded to the RDOs concerned during the current month. Tax Filers/Collections 7. On VAT Filers/Collections VAT filers/collections shall be the comparative presentation of total VAT filers and collections of all RDOs for the current month against total VAT filers and collections of all RDOs for the same month of the previous year. 8. On Other Taxes Filers/Collections Other taxes filers/collections shall be the comparative presentation of the total other taxes filers and collections of all RDOs for the current month against the total other taxes filers and collections of all RDOs for the same month of the previous year. C. For MIDCSD 1. On Taxpayer Identification Numbers (TINs) Data on TINs used in the Progress Report for a given month shall be the reconciled figures based on the RISSI evaluation report and the consolidation of evaluation reports submitted by the RDOs for said period. 2. On Stop-filers Information on stop-filers reflected in the Progress Report for a given month shall be based on the evaluation reports submitted by the RDOs and RISSI for said period. 3. On Tax Filers/Collections Figures on tax filers/collections utilized in the Progress Report for given month shall be the reconciled figures based on the RISSI evaluation reports and the consolidation of evaluation reports submitted by the RDOs for said period. IV. EFFECTIVITY: This Order takes effect January 2, 1992. (SGD.) JOSE U. ONG Commissioner of Internal Revenue