Updated and Consolidated Collection Manual
Revenue Memorandum Order No. 028-12 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Dec 19, 2012
Full text
December 19, 2012 REVENUE MEMORANDUM ORDER NO. 028-12 SUBJECT : Updated and Consolidated Collection Manual TO : All Internal Revenue Officers and Others Concerned This Order is issued to prescribe the use of the Updated and Consolidated Collection Manual (Annex "A") in order to provide Revenue Officers with the basic updated guidelines and policies on collection matters as well as the procedures and techniques in the recording and reconciliation of internal revenue collections across all modes and channels, as well as in the handling of accounts receivables/delinquent accounts and the management and disposition of acquired assets. All concerned Revenue Officers and other employees are directed to use the aforesaid Updated and Consolidated Collection Manual in the discharge of their respective functions immediately after the approval of this Order. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue
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