Accomplishment Reporting Process on BIR Priority Programs for CY 2009

June 1, 2009 REVENUE MEMORANDUM ORDER NO. 021-09 SUBJECT : Accomplishment Reporting Process on BIR Priority Programs for CY 2009 TO : All Assistant Commissioners, Regional Directors, Revenue District Officers and Others Concerned A. Objectives This Order is issued to: 1. Provide policies, guidelines and procedures in the monitoring, preparation and submission of accomplishment reports on BIR Priority Programs as well as other revenue generating initiatives. TAcSCH 2. Determine the revenue impact of these BIR Priority Programs and initiatives using the prescribed templates in the submission of accomplishment reports. (Please refer to Annex A) 3. Prescribe the duties and responsibilities of offices, officials, and other concerned revenue personnel pertaining to the impact of the implementation of BIR Priority Programs pursuant to Revenue Memorandum Order No. 14-2009. B. Policies 1. Twelve (12) Priority Programs with corresponding twenty three (23) Performance Measures for Regional Offices/RDOs of which nine (9) Priority Programs and sixteen (16) Performance Measures for the Large Taxpayers Service/LTDOs are prescribed for implementation in CY 2009. 2. The abovementioned BIR offices are not limited to implement only the Priority Programs as prescribed in RMO 14-2009. 3. Concerned BIR offices shall prepare accomplishment reports per Program for submission to corresponding Measure Owner using the prescribed format on a monthly basis. 4. Impact on revenue collection of these Priority Programs shall be monitored by the Policy and Planning Service, as such, significant accomplishments and major highlights per Priority Program shall also be reflected in the accomplishment reports. 5. The Policy and Planning Service (Planning Division) shall prepare and submit a summary report to MANCOM which shall be used as reference in their policy decision-making. C. Guidelines and Procedures 1. Revenue District Office/LTDO shall prepare and submit an accomplishment report using the prescribed format to the Office of the Regional Director/ACIR, LTS. 2. Regional Director/Assistant Commissioner, LTS shall prepare and submit a summary accomplishment report using the prescribed format per Priority Program to the concerned Measure Owner(s). 3. Measure Owner shall consolidate, validate and evaluate reports from Regional Offices. It shall ensure the accuracy and completeness of data prior to its submission to PPS. CIDaTc 4. Policy and Planning Service shall review the summary of accomplishment reports submitted by Measure Owners prior to its submission to MANCOM. 5. The accomplishment reports shall be submitted in accordance with the following schedules: Office Submitted to Due Date RDO Regional Director Not later than the 7th day after end of each month LTDO ACIR, LTS Not later than the 7th day after end of each month Regional Office Measure Owner Not later than the 10th day after end of each month LTS Measure Owner Not later than the 10th day after end of each month Measure Owner PPS Not later than the 12th day after end of each month PPS MANCOM Not later than the 15th day after end of each month MANCOM shall review the results and give the bonus/demerit point(s) for each concerned office. The final summary of accomplishment reports shall then be used as reference in the evaluation of performance and decision-making by top management. D. Repealing Clause All existing revenue memorandum circulars, orders, and other issuances inconsistent herewith are hereby repealed, modified or amended accordingly. E. Effectivity This Order shall take effect immediately. DHTECc (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue ANNEX A ACCOMPLISHMENT REPORTING TEMPLATES PRIORITY PROGRAMS FOR CY 2009 1. COLLECTION PERFORMANCE (including big ticket item) For the month of __________ a) Collection Performance RDO Actual No. Collection Goal Excess/(Deficit) Percentage (a) (b) (c = a-b) (d = c/b) _______ ___________ ___________ _____________ ___________ _______ ___________ ___________ _____________ ___________ Total ___________ ___________ _____________ ___________ b) Collection Performance RDO Collection Collection Excess/(Deficit) Percentage No. for the month last year (c = a-b) (d = c/b) (a) (same period) (b) ________ ____________ ____________ ___________ __________ ________ ____________ ____________ ___________ __________ Total ____________ ____________ ___________ __________ c) Growth rate of collection from enforcement activities RDO Collection from Collection from Excess/(Deficit) Percentage No. enforcement enforcement (c = a-b) (d = c/b) activities for activities last the month year (a) (same period) (b) ________ __________ ______________ ___________ __________ ________ __________ ______________ ___________ __________ Total __________ ______________ ___________ __________ d) Extra ordinary effort RDO Incremental Actual Excess/(Deficit) Percentage No. collection due to collection from (c = a-b) (d = c/b) implementation the affected of special projects industry (a) (b) _______ _____________ __________ _____________ _________ _______ _____________ __________ _____________ _________ Total _____________ __________ _____________ _________ 2. OPLAN KANDADO For the month of __________ RDO No. No. of actual closures _____________ ___________________ _____________ ___________________ Total ___________________ 3. eFPS FILERS WITHOUT PAYMENTS For the month of __________ a) Collection Performance RDO Number of cases Number of cases Percentage No. validated referred (a) (b) (a/b) _________ ______________ _________________ ___________ _________ ______________ _________________ ___________ Total ______________ _________________ ___________ b) Collection from confirmed eFPS filers without payment RDO Actual Collections Unpaid Percentage No. (a) amount from (a/b) confirmed returns (b) _______ ______________ ______________ ___________ _______ ______________ ______________ ___________ Total ______________ ______________ ___________ 4. TAX CAMPAIGN ACTIVITIES FOR TAXPAYERS AND ACCOUNTING PRACTITIONERS For the month of __________ Number of tax campaign activities RDO No. of monthly tax No. of tax activities No. campaign activities planned conducted (b) (a) _________ ____________________ _________________ _________ ____________________ _________________ Total ____________________ _________________ 5. MONITORING OF WITHHOLDING TAX REMITTANCES FOR TOP 20,000 CORPORATIONS For the month of __________ a) Enrollment and availment in eFPS RDO No. No. of top 20,000 Total No. of Percentage corp'n. who file and identified top (a/b) pay thru eFPS 20,000 corp'n. (a) (b) _______ _________________ _________________ __________ _______ _________________ _________________ __________ Total _________________ _________________ __________ b) Service of Notices RDO No. No. of "notices for No. of Notices Percentage inclusion" served signed by the CIR (a/b) (a) (b) _______ _________________ _________________ __________ _______ _________________ _________________ __________ Total _________________ _________________ __________ 6. TAXPAYER ACCOUNT MANAGEMENT PROGRAM For the month of __________ RDO No. No. of stopfiler No. of cases handled Percentage cases closed (beginning plus current) (a/b) (a) (b) _______ _________________ _________________ __________ _______ _________________ _________________ __________ Total _________________ _________________ __________ 7. CUSTOMER SATISFACTION SURVEY For the month of __________ (to be outsourced) 8. LINKAGES WITH LGU's AND NGA's LGURAS For the month of __________ a) Submission of masterlist of registered establishments by LGUs IADCES RDO No. No. of compliant LGUs Total number of LGUs Percentage (a) (b) (a/b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ b) Submission of BIR masterlist of registered tax payers to LGUs RDO No. No. of masterlist Total number Percentage submitted to LGUs of LGUs (a/b) (a) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ 9. MONITORING OF PREVIOUSLY ISSUED LNs & AND LAs For the month of __________ LN cases resolved RDO No. No. of LNs resolved No. of LNs deployed Percentage (a) (b) (a/b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ 10. MONITORING OF DELINQUENT ACCOUNTS For the month of __________ a) Accounts Receivables collection effort RDO No. Collection from AR Total amount of AR Percentage (a) cases for collection (a/b) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ b) Accounts Receivables collection efficiency RDO No. No. of AR cases closed No. of AR cases Percentage (a) handled (a/b) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ c) Accounts Receivables processing efficiency RDO No. No. of warrants issued No. of AR cases being Percentage and executed handled subject to the (a/b) (a) issuance of summary remedies (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ d) Accounts Receivables compliance report RDO No. Weighted no. of reports submitted on time Percentage (refer to Measure Dictionary of RMO. No. ___) _______ _____________________________________ __________ _______ _____________________________________ __________ Total _____________________________________ __________ 11. MONITORING OF WITHHOLDING TAX LIABILITIES OF LGUs/NGAs/GOCCs For the month of __________ Collection and/or resolution of withholding tax cases RDO No. Total withholding tax Total amount of tax Percentage collections and/or liabilities per COA (a/b) reported cases Reports (basic tax only) (a) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ 12. ENCODING OF RETURNS AND REGISTRATION FORMS For the month of __________ a) Number of returns encoded ACTIcS RDO No. No. of returns encoded No. of returns handled Percentage (a) (current plus backlog) (a/b) for TAMP TPs (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ b) Number of registered forms encoded RDO No. No. of registration No. of registration Percentage forms encoded forms handled (current (a/b) (a) plus backlog) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________ c) Number of RCO collection data encoded EaISTD RDO No. No. of transactions Total number of Percentage encoded transactions (a/b) (a) (b) _______ ____________________ _________________ __________ _______ ____________________ _________________ __________ Total ____________________ _________________ __________