Uniform "Transfer-Out Transmittal Form" for Collection Dockets and Responsibility

January 15, 1979 REVENUE MEMORANDUM ORDER NO. 02-79 SUBJECT : Uniform "Transfer-Out Transmittal Form" for Collection Dockets and Responsibility TO : All Regional Directors Chiefs, Collection Branches, Revenue District Officers, District Collection Supervisors And Others Concerned It has been observed that so much delay in collecting delinquent accounts and even failure to collect in many instances had been due to the premature transfer of collection dockets and responsibility from one region or district to another on account of generalized, incorrect, or misleading information and reports concerning change of residence, place of business or work, or location of real property of the delinquent taxpayer. In order to stop such precipitate transfers and insure intelligent action on collection cases, there is hereby prescribed a standard "Transfer-out Transmittal Form" to be identified as "Annex B-1" of RMO 21-77, (Annex "B" being the inventory list (ledger) of "Transfer-out" accounts), which should be filled up in full before a collection docket and responsibility to collect may be transferred from one region or district to another. Filling up of the said form will preclude a collection case being prematurely transferred only to be returned by the receiving office without action or for the verification and gathering of basic facts and circumstances that could be obtained only within the area of the transmitting Office. It will also develop the sense of responsibility of collection officers and supervisors as they will not be in a position to fill up the form and effect the transfer of the docket to another jurisdiction without first exerting efforts to collect by means of collection letter/s, telephone call/s and other office methods and if unsuccessful, by gathering and reporting definite information on taxpayer's current residence, office or place of business, or existence, location and description of real property holding/s. Adoption of said "Transfer-out Transmittal Form" in appropriate cases and filling up the same properly by all concerned is hereby enjoined. cdt CONRADO P. DIAZ Acting Commissioner of Internal Revenue TAN-D2567-D1025-A-2 ANNEX B-1 Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE ____________________________ ____________________________ TRANSFER-OUT TRANSMITTAL FORM Sir There is transmitted to you for your appropriate collection action the entire docket consisting of ____ sheets/pages: Name of Taxpayer _______________________________________________ His former address _______________________________________________ Kind of Tax ___________________ Period Covered ____________________ Ass/Demand Number _____________________________________________ Date Due ______________________ Amount Due _____________________ The efforts of this office to collect the delinquent account were unsuccessful, as shown by file copies of unanswered/undelivered collection letters forming part of the within docket. However, verification/investigation conducted by this Office disclosed that: 1. The taxpayer [ ] has transferred residence to [ ] is doing business at/working with ___________________________________ (give exact address) where he may be contacted. 2. This information was given by _________________ who is living/working at ________________________ (give exact name and address of informant). 3. Taxpayer has protested per letter dated _________________ (page ____, docket). 4. The Office of the Municipal/City Treasurer and/or the Register of Deeds of this jurisdiction reveal that the taxpayer: [ ] does not own real property; [ ] owns real property described as follows: Location _______________________________________ Area ____________ Sq. m.; OCT/TCT _______________ Tax Decl. No. ____________ Assessed Value __________ [ ] Notice of tax lien registered on day book. It was annotated on OCT/TCT # _________. 5. Other information: (Attach a separate sheet if necessary) ________________________________________________________ ________________________________________________________ ________________________________________________________ Please acknowledge receipt hereof. Very truly yours, __________________________ (Signature) __________________________ Designation January 15, 1979 MEMORANDUM for The Commissioner of Internal Revenue Approval is earnestly solicited of the enclosed two (2) complimentary remedial procedures, namely: 1. Disregarding the territorial boundaries on the collection of delinquent accounts within Metro Manila area; and 2. Uniform "Transfer-out Transmittal Form" for collection dockets and responsibility. Measure No. 1 seeks to treat the whole of Metro Manila as one area for purposes of pursuing collection enforcement actions by either of the two Revenue Regional Offices or by any of their twelve (12) Revenue Districts operating in Metro Manila through the convenience of disregarding territorial boundaries. Due to the high mobility of many taxpayers as regards their addresses, or place of business or employment, it is very common that a particular tax docket would be referred by the district office of original jurisdiction, to another district office, then to another, and sometimes even back to the originating district office. The result is delay in collecting delinquent accounts or even failure to collect in many instances. The idea is being recommended by many thoughtful senior collection officers operating within Metro Manila area, particularly RD No. 30, Quezon City. The second measure would guaranty that when a tax docket and responsibility is transferred from one region or district to another, the transfer is the proper, economical and most advantageous course of action to take in collecting the particular delinquent account. The proposed transfer-out transmittal form contains built-in information/data/profile, and filling up the form would preclude premature transfer-out due to incorrect or misleading information given by or on behalf of a delinquent taxpayer, concerning his change of address, place of business or employment or location of property. It will also insure that collection cases are not transferred to other units to minimize workload or evade responsibility by inept or uncooperative fieldmen and supervisors. cd Respectfully submitted: HONORIO A. TODIO Revenue Service Chief (Collection) TAN-T3558-M3026-A-0