Guidelines for the Transmittal of the Duplicate Copies of All Tax Returns Received by the Revenue Data Centers (RDCs) to the Revenue District Offices (RDOs) Under the Integrated Tax System (ITS) Implementation

September 17, 1998 REVENUE MEMORANDUM ORDER NO. 01-99 TO : All RDC Heads, Regional Directors, Revenue District Officers and Other Officials Under ITS Implementation SUBJECT : Guidelines for the Transmittal of the Duplicate Copies of All Tax Returns Received by the Revenue Data Centers (RDCs) to the Revenue District Offices (RDOs) Under the Integrated Tax System (ITS) Implementation I. Background At present, the RDCs receive two copies of tax returns coming from the accredited agent banks. These copies are for Returns Processing System (RPS) and Collection and Bank Reconciliation (CBR) System. With the implementation of direct posting, verification using CBR copies has been eliminated. These returns will be sent to the ITS RDOs through the office of concerned Regional Director. This set-up is transitional and shall be adopted until ITS implementation has stabilized. II. Objective This Order is issued to provide guidelines for the transmittal of CBR copies of tax returns from the RDCs to the ITS RDOs through the office of concerned Regional Director. III. Guidelines and Procedures A. The Receipt and Control Section of the RDC shall, after segregation of the original and duplicate copies of tax returns: 1. Transmit original copies with Batch Control Sheets (BCS) to RPS Unit, RDC for pre-processing. 2. Transmit the duplicate copies (with BCS) to the concerned Regional Director. B. The office of concerned Regional Director shall distribute the duplicate copies of tax returns to the appropriate RDOs. C. The ITS RDO shall: 1. Receive the documents from the office of the Regional Director 2. Check the completeness and acknowledge receipt of documents. 3. Maintain/safekeep the copies of tax returns for reference in suspense resolution and audit purposes. IV. Effectivity This Order shall take effect immediately. dctai (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue