Amendments to Revenue Memorandum Order No. 4-82, Dated January 5, 1982, Regarding the Guidelines and Procedures in Reporting Regional Accomplishment, BIR Form 40.21, Particularly Gross Collection on by Kind of Tax (Part I A-2) and Fiscal Operations (Part VI)

January 9, 1984 REVENUE MEMORANDUM ORDER NO. 02-84 SUBJECT : Amendments to Revenue Memorandum Order No. 4-82, Dated January 5, 1982, Regarding the Guidelines and Procedures in Reporting Regional Accomplishment, BIR Form 40.21, Particularly Gross Collection on by Kind of Tax (Part I A-2) and Fiscal Operations (Part VI) TO : All Regional and Assistant Regional Directors, Chiefs of Branches, Revenue District Officers, Unit Heads and Others Concerned The BIR Form 40.21, Regional Accomplishment Report which has been implemented by RMO 4-82 is hereby amended and revised insofar as Part I A-2, Gross Collection by Kind of Tax and Part VI, Fiscal Operations of said report are concerned. Revised formats for these portions have been prepared to reflect uniformity, accuracy and timely reporting of gross collection by kind of tax as well as the significant accomplishments of the Fiscal Operation Unit. Necessary changes in the specific guidelines and instructions were made for facility of reporting (See Attachments A and B). These revised formats for the particular portions of the 40.21 Report shall be adopted starting January, 1984. (SGD.) RUBEN B. ANCHETA Acting Commissioner AMENDED SPECIFIC INSTRUCTIONS & GUIDELINES FOR PART I - COLLECTIONS A. Gross Collections (To be prepared by the Revenue District Offices and consolidated by the Collection Branch) This portion of the report presents the regional actual monthly and quarterly collections for the current and previous years. Gross collections shall be classified by source and by kind of tax. The total of these two classifications must tally. A-1 Collection by Source is classified as : 1.1 Voluntary compliance - collections from taxpayers based on their returns filed as provided under the various sections of the NIRC. 1.2 Investigation - deficiency taxes collected. 1.3 Cash Collections from delinquent accounts - collections on past due accounts which may have been either assessed or demanded or those voluntarily declared by taxpayers per returns filed but were not paid within the time prescribed by law. A-2 Collections by Kind of Tax is classified as follows : 1. Income Tax - further broken down into: 1.1 Corporate - includes corporate; Withholding Tax at Source both Final and Creditable; and Capital Gains on stock transactions. 1.2 Individual - includes individual; Withholding Tax on Salaries, Wages and Source, both Final and Creditable; and Capital Gains on Real Estate and Stock Transactions. 1.3 Tax Amnesty 2. Business Tax - further broken down into: 2.1 Fixed Taxes 2.2 Sales Taxes 2.3 Compensating Taxes 2.4 Other Percentage Taxes 3. Other Taxes as enumerated 4. Fines and Penalties Add total collection by kind of tax to collection from Specific Taxes, if any, in order to arrive at the total gross collection. ATTACHMENT A ATTACHMENT B