Streamlining of Reports Required for Submission to the Assessment Service

April 6, 2011 REVENUE MEMORANDUM ORDER NO. 029-11 SUBJECT : Streamlining of Reports Required for Submission to the Assessment Service TO : All Internal Revenue Officials, Employees and Others Concerned I. Objectives 1. To consolidate and simplify reports required by the Assessment Service; and 2. To clarify and delineate responsibilities as to the preparation and submission of reports for effective compliance and timely submission. II. Policies and Guidelines 1. Only reports listed in the Inventory of Reports under Annex A hereof shall be submitted to the Assessment Service. In case there are new reports to be prescribed in subsequent revenue issuances or unnumbered memoranda, the Inventory of Reports to be complied with by the concerned offices shall include such reports without need of issuing an amendment to this Order. 2. The concerned offices shall strictly follow the prescribed format of the reports under Annexes A1 to A21. 3. The reports listed in Annex B are no longer required by the Assessment Service, hence preparation of said reports shall be discontinued upon the effectivity of this Order. III. Repealing Clause All other revenue issuances and/or portions thereof that are inconsistent herewith are hereby revoked and/or amended accordingly. IV. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue ANNEX A Inventory of Reports Required Assessment Service Name of Reports Reference Frequency/ Office/Division Distribution Manner of Issuance Deadline of Responsible Submission Submission Assessment Programs Division 1. Monthly Report on RMO No. 62-2010 Monthly/On or before Revenue District Office Original - Assessment Thru e-mail - except for Claims for Tax the 10th day of the (RDO)/Large Taxpayers Programs Division those RDOs without Refund/Issuance following month Regular Audit Division (APD) e-mail account who of Tax Credit (LTRAD)/Large Duplicate - Office of shall submit reports in Certificates Filed Taxpayers Excise Audit the Regional Director hard copy Division (LTEAD)/Large (ORD)/Office of Taxpayers District the Assistant e-mail address: Office (LTDO) Commissioner-Large [emailprotected] Taxpayers Service or (OACIR-LTS) [emailprotected] Triplicate - RDO/ LTRAD/LTEAD/LTDO 2. Monthly Report on RMO No. 62-2010 Monthly/On or before RDO/LTRAD/ Original - Assessment Thru e-mail - except for Tax Credit/Refund the 10th day of the LTEAD/LTDO Programs Division those RDOs without Processed following month (APD) e-mail account who Duplicate - Office of shall submit reports in the Regional Director hard copy (ORD)/ Office of the Assistant e-mail address: Commissioner-Large [emailprotected] Taxpayers Service or (OACIR-LTS) [emailprotected] Triplicate - RDO/ -do- LTRAD/LTEAD/LTDO 3. Monthly Report on New Report Monthly/On or before Assessment Division Original - APD Thru e-mail - except for Claims for Tax the 10th day of the (AD)/Reviewing Office - Duplicate - ORD/ those RDOs without Refund/Issuance following month LTS Triplicate - AD/ e-mail account who of Tax Credit Reviewing shall submit Certificates Office - LTS reports in hard copy Reviewed/Acted Upon e-mail address: [emailprotected] or [emailprotected] 4. Monthly Report on RMO No. 62-2010 Monthly/On or before ORD/OACIR- Original - APD Thru e-mail - except for Tax Credit/Refund the 10th day of the LTS/Appellate Division Duplicate - ORD/ those RDOs without Approved and following month OACIR-LTS/ e-mail account who Granted Appellate Division shall submit reports in hard copy e-mail address: [emailprotected] or [emailprotected] 5. Monthly Report on Unnumbered Monthly/On or before Tax and Revenue Group Original - APD Hard copy or thru e-mail Claims on Value- memo of ACIR the 10th day of the One-Stop Shop Inter- Duplicate - TRG-OSS Added Tax (VAT) Assessment following month Agency Tax Credit and Claims for Issuance Service dated Duty Drawback Center- e-mail address - of Tax Credit January 24, 2004 (TRG-OSS) [emailprotected] Certificates Filed 6. Monthly Report on Unnumbered Monthly/On or before Tax and Revenue Group Original - APD Hard copy or thru e-mail Claims on Value- memorandum of the 10th day of One-Stop Shop Inter- Duplicate - TRG-OSS Added Tax (VAT) CIR Beethoven L. the following Agency Tax Credit and e-mail address - Credit Processed Rualo dated month Duty Drawback Center- [emailprotected] October 14, 1998 (TRG-OSS) 7. Monthly Report of Unnumbered Monthly/On or before Tax and Revenue Group Original - APD Hard copy or thru e-mail Value-Added Tax memorandum of the 10th day of the One-Stop Shop Inter- Duplicate - TRG-OSS (VAT) Credit CIR Beethoven L. following Agency Tax Credit and e-mail address - Certificates Rualo dated month Duty Drawback Center- [emailprotected] Granted/Issued October 14, 1998 (TRG-OSS) Asset Valuation Division 8. Monthly List of RMO No. 59-2010 Monthly/10th day of RDO Original - Asset Thru e-mail - Deceased Persons each month Valuation Division avdprojectrip@ (AVD) bir.gov.ph Duplicate - RDO 9. Monthly RMO No. 59-2010 Monthly/10th day of RDO Original - AVD Thru e-mail - Accomplishment each month Duplicate - RDO avdprojectrip@ Report on Project bir.gov.ph R.I.P. 10. Monthly Report on RMO No. 66-99 Monthly/10th day of RDO Original - AVD Hard and Soft Copies- CARs Prepared/ RMO No. 15-2003 each month Duplicate - RDO [emailprotected] Issued and & RMO No. 11- Collections/ 2006 Assessments from Real Property Transactions 11. List of Requisitioned RMO No. 66-99 Monthly/10th day of RDO Original - AVD Hard and Soft Copies- Certificates each month Duplicate - RDO [emailprotected] Authorizing Registration (CARs) Audit Information Tax Exemption and Incentives Division 12. Monthly Status/ RMO 17-2009 Monthly/within ten RDO/AD/LTRAD/ Original - AITEID Hard and soft copies- Accomplishment (10) day following the LTEAD/LTDO/Special Duplicate - ORD/LTS/ thru e-mail address: Report on close of each month Investigation Division ES/OG alfredo.valeros@ Letter Notices from (SID)/National Triplicate - RDO/AD/ bir.gov.ph Summary List of Investigation Division LTRAD/ carlito.fercol@ Sales and Summary (NID)/Letter Notice Task LTEAD/LTDO/ bir.gov.ph List of Purchases/ Force (LNTF) SID/NlD/LNTF juliet.losbanos@ Bureau of bir.gov.ph Customs and/or Tax Reconciliation System Issued 13. Quarterly Status RMO 30-2003 and Quarterly/within RDO/LTRAD/LTEAD/ Original - AITEID Hard and soft copies- Report on 34-2004 ten (10) day following LTDO/SID/NID/LNTF Duplicate - ORD/LTS/ thru e-mail address: Preprocessed the close of ES/OG alfredo.valeros@ Reconciliation each quarter. Triplicate - RDO/ bir.gov.ph of Listing for LTRAD/ carlito.fercol@ Enforcement LTEAD/LTDO/ bir.gov.ph (RELIEF)/Bureau SID/NID/LNTF juliet.losbanos@ of Customs bir.gov.ph (BOC) Data Utilization 14. Quarterly Report on RMO 12-2009 and Quarterly/on or RDO/LTRAD/LTEAD/ Original - AITEID Hard and soft copies- Taxpayers' Memo of DCIR before twenty (20th) LTDO Duplicate - ORD/LTS thru e-mail address: Compliance on the Special Concerned day of the Triplicate - RDO/ alfredo.valeros@ Submission of dtd October 29, second month LTRAD/ bir.gov.ph Summary Lists 2009 following the LTEAD/LTDO carlito.fercol@ of Sales & close of taxable bir.gov.ph Purchases quarter. juliet.losbanos@ bir.gov.ph 15. Monthly List of RMO No. 67-99/ Monthly/On or before ORD Original - AITEID Hard and soft copies- Electronic Letters 62-2010 every 10th day of the Duplicate - ORD thru e-mail address: of Authority (eLA) following alfredo.valeros@ Issued [formerly month bir.gov.ph Monthly List carlito.fercol@ of Letters of bir.gov.ph Authority Issued] juliet.losbanos@ bir.gov.ph 16. Monthly Summary of RMO No. 67-99/ Monthly/On or before RDO Original - AITEID Hard and soft copies- Accomplishment 62-2010 every 10th day of the Duplicate - ORD thru e-mail address: on Audit following month Triplicate - RDO alfredo.valeros@ Activities bir.gov.ph carlito.fercol@ bir.gov.ph juliet.losbanos@ bir.gov.ph 17. Monthly Report RMO No. 67-99 Monthly/On or before AD Original - AITEID Hard and soft copies- of Reviewed every 10th day of the Duplicate - ORD thru e-mail address: Cases following month Triplicate - AD alfredo.valeros@ bir.gov.ph carlito.fercol@ bir.gov.ph juliet.losbanos@ bir.gov.ph 18. Revenue Waived ACIR - AS Memo Annually/ On or RDO Original - AITEID Hard and soft copies- from Existing dated Sept. 23, before the 30th day Duplicate - ORD thru e-mail address: Fiscal Incentives 2009 of October of each Triplicate - ROD alfredo.valeros@ Laws year covering prior bir.gov.ph year forgone carlito.fercol@ revenue bir.gov.ph juliet.losbanos@ bir.gov.ph 19. Accomplishment DCIR-OG Monthly/On or before ORD Original - AITEID Hard and soft copies- Report on the Operational Memo every 10th day of the Duplicate - ORD thru e-mail address: Pre-Audit of Tax dated Sept. 17, following month alfredo.valeros@ Returns 2008 bir.gov.ph of PEZA-Registered carlito.fercol@ Enterprises bir.gov.ph juliet.losbanos@ bir.gov.ph 20. Report on RMC No. 98-2010 Quarterly/On or RDO Original - AITEID Hard and soft copies- Taxpayers That before every 10th Duplicate - ORD thru e-mail address: Cannot Be Located day of the following Triplicate - RDO alfredo.valeros@ the close of quarter bir.gov.ph carlito.fercol@ bir.gov.ph juliet.losbanos@ bir.gov.ph 21. List of Issued RDAO No. 6-2001 Monthly/On or AD/Reviewing Office - Original - AITEID Hard and soft copies- Authority to before the 20th of LTS Duplicate - Collection thru e-mail address: Cancel Assessment the following month Division alfredo.valeros@ Triplicate - AD/ bir.gov.ph Reviewing carlito.fercol@ Office - LTS bir.gov.ph juliet.losbanos@ bir.gov.ph ANNEX A1 Monthly Report on Claims for Tax Refund/Issuance for Tax Credit Certificates Filed ANNEX A2 Monthly Report on Tax Credit/Refund Processed ANNEX A3 Monthly Report on Claims for Tax Refund/Issuance of Tax Credit Certificate Reviewed/Acted Upon ANNEX A4 Monthly Report of Tax Credit/Refund Approved and Granted ANNEX A5 Monthly Report on Value-Added Tax (VAT) Claims for Issuance of Tax Credit Certificates Filed ANNEX A6 Monthly Report on Value-Added Tax (VAT) Credit Processed ANNEX A7 Monthly Report on Value-Added Tax (VAT) Credit Certificates Granted/Issued ANNEX A8 Monthly List of Deceased Persons * ANNEX A9 Monthly Accomplishment Report on Project R.I.P. * ANNEX A10 Monthly Report on CARs Prepared/Issued and Collections/Assessments from Real Property Transactions * ANNEX A11 List of Requisitioned Certificates Authorizing Registration (CARs) * ANNEX A12 Monthly Status/Accomplishment Report on Letter Notices from Summary List of Sales/Purchases ANNEX A13 Quarterly Status Report on "Preprocessed" Reconciliation of Listing for Enforcement (RELIEF)/Bureau of Customs (BOC) Data Utilization ANNEX A14 RDO/LTRAD/LTEAD/LTDO Quarterly Report on Taxpayers' Compliance on Submission of Summary Lists of Sales & Purchases As of the Quarterly ending _______________ 201___ Taxable Year ________ I. Compliance Statistics No. Remarks A. No. of VAT Registrants (ITS-REG) Active Inactive TPs (identify cases/define inactive TPs) No. of TPs who Filed VAT Returns . . . Percentage of Compliance No. of Non-Filers B. No. of TPs required to submit SLS No. of TPs who submitted SLS . . . Percentage of Compliance No. of TPs who failed to submit SLS* C. No. of TPs required to submit SLP No. of TPs who submitted SLP . . . Percentage of Compliance No. of TPs who failed to submit SLP* II. Subpoena Duces Tecum (SDT) Issued & Cases Filed in Court No. Remarks A. Total No. of SDT Issued* B. No. of Cases Filed in Court III. Collections No. Amount Collected A. No. of TPs Who Paid for Non-Submission of SLS/SLP B. Total Amount of penalty paid P I attest to the accuracy of the information contained herein. HETDAC ____________________ Head of Office ANNEX A15 Revenue Region No. ___, ____________ Monthly List of Electronic Letters of Authority (eLAs) Issued For the Month of __________ RDO No. eLA No. Date Issued Name of TIN Tax Type Taxable Case Revenue Taxpayer Period Classification Officer Assigned ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ ___________ I attest to the accuracy of the information contained herein. _____________________ Regional Director Note: In case there is no issuance of eLA for the Month, the Regional Director will still submit the above report with the notation, "No eLA issued for the Month". ANNEX A16 Monthly Summary of Accomplishment on Audit Activities ANNEX A16-1 B. Deficiency Assessments and Collections by Kind of Tax Deficiency Assessments Deficiency Collections Kind of Tax No. of Cases Amount No. of Amount Basic Increment Total Cases Basic Increment Total a. Income ____________________ _________ _________ _________ _________ _________ b. Value-Added ____________________ _________ _________ _________ _________ _________ c. Percentage ____________________ _________ _________ _________ _________ _________ d. Withholding ____________________ _________ _________ _________ _________ _________ (Compensation) e. Withholding ____________________ _________ _________ _________ _________ _________ (Expanded) f. Withholding ____________________ _________ _________ _________ _________ _________ (Final) g. Capital Gains ____________________ _________ _________ _________ _________ _________ Tax h. Excise Tax ____________________ _________ _________ _________ _________ _________ i. Donors Tax ____________________ _________ _________ _________ _________ _________ j. Documentary Stamp ____________________ _________ _________ _________ _________ _________ k. Others ____________________ _________ _________ _________ _________ _________ Total ANNEX A17 Monthly Report of Reviewed Cases ANNEX A18 Revenue District No. ____, ________ Revenue Waived from Existing Fiscal Incentives Laws Taxable Year ________ Type of Statutory Basis** Name of TIN Tax Type Period Covered Amount of Incentives/ Taxpayer Revenue or Exemptions* Tax Waived*** _________ ___________ _________ _______ ________ __________ __________ _________ ___________ _________ _______ ________ __________ __________ _________ ___________ _________ _______ ________ __________ __________ _________ ___________ _________ _______ ________ __________ __________ Sub Total per group ___________ _________ _______ ________ __________ __________ _________ ___________ _________ _______ ________ __________ __________ _________ ___________ _________ _______ ________ __________ __________ GRAND TOTAL GRAND TOTAL I hereby certify that the above data are true, correct and complete to the best of my knowledge and belief. ______________________ Revenue District Officer * e.g. , Income tax, VAT, capital gains tax, etc. ** e.g., E.O. 226, R.A. 6657, etc. *** This column should show the amount of taxes that should have been paid to the BIR if the taxpayer is not entitled to any incentive or exemption. Note: Please group taxpayer with similar statutory basis, type of incentives and tax type. HEDSIc ANNEX A19 Revenue Region No. ____, ____________ Assessment Division Accomplishment Report on the Pre-Audit of Income Tax Returns of PEZA-Registered Enterprises For the Month of _________ Name of Registered Deficiency Tax Basis of Name of Enterprises/ Address TIN Deficiency/ Revenue Officer Taxpayer Tax Type Assessment Collection Remarks Assigned _____________ _______ ____ _______ _________ ________ _________ ___________ _____________ _______ ____ _______ _________ ________ _________ ___________ _____________ _______ ____ _______ _________ ________ _________ ___________ _____________ _______ ____ _______ _________ ________ _________ ___________ _____________ _______ ____ _______ _________ ________ _________ ___________ Prepared By: ______________________ (Name and Position Title) CERTIFIED CORRECT: _____________________ (Chief-Assessment Division) ANNEX A20 RDO No. ____, ______________ Report on Taxpayers that Cannot Be Located Under RMC No. 98-2010 For the Quarter Ending ___________ Name of TIN Address Authority Number Date Period Revenue Remarks Taxpayer Issued Covered Officer LA TVN LN Assigned ____________ ________ _______ ____ ____ _____ _____ ______ _______ _______ ____________ ________ _______ ____ ____ _____ _____ ______ _______ _______ ____________ ________ _______ ____ ____ _____ _____ ______ _______ _______ ____________ ________ _______ ____ ____ _____ _____ ______ _______ _______ ____________ ________ _______ ____ ____ _____ _____ ______ _______ _______ I attest to the accuracy of the information contained herein. ______________________ Revenue District Officer Note: For LNTF, provide column to indicate the RDO having jurisdiction over the taxpayer ANNEX A21 List of Issued Authority to Cancel Assessment ANNEX B List of Reports to be Discontinued Name of Reports Reference Office/Division Responsible Assessment Programs Division 1. Monthly Report on New Registrants Annex A of OPM-AS- Revenue District Office and Registration Updates of Professionals/ 2003-05-01 dated April (RDO) Individuals covered by RR No. 1- 22, 2003 2003 2. Monthly Report on VAT, Percentage Annex B of OPM-AS- RDO Tax and Withholding Tax on VAT/ 2003-05-01 Percentage Tax Collections from dated April 22, 2003 Professionals/Individuals covered by RR No. 1-2003 Asset Valuation Division 1. Monthly Report on Assessment/ Annex C of RMO No. 66-99 RDO Collections from Property Transactions and Certificates Authorizing Registration (CARs) Prepared and Issued 2. CAR Registry Book Annex H of RMO No. 15-2003 RDO 3. Report on CAR Issued on Availment of Annex K of RMO No. 15-2003 RDO Section 24 (D) (2) of 1997 NIRC 4. Monthly Report of ONETT Collection Annex M of RMO No. 15-2003 RDO 5. Monthly Report on Acquisitions of Real Annex I of RMO No. 11-2006 RDO Properties Valued at Five Million Pesos and Above 6. Monthly List of the Decedent Annex A of RMO No. 59-2010 RDO Information/Data Within Jurisdiction 7. Monthly List of the Decedent Annex B of RMO No. 59-2010 RDO Information/Data Outside Jurisdiction (With T.I.N.) 8. Monthly List of the Decedent Annex B-1 of RMO No. 59-2010 RDO Information/Data Outside Jurisdiction (Without T.I.N.) Audit Information Tax Exemption and Incentives Division 1. Monthly Report of Closed RMO No. 67-99 Revenue District Office Cases/Dockets (RDO) 2. Monthly Summary of Cases covered RMO Nos. 70-99, 13-2001 RDO by TVNs Closed, Assessed and Outstanding 3. Monthly Report of Inventory of RMO No. 67-99 RDO Pending Cases/Dockets 4. Monthly Summary of Taxes RMO No. 67-99 RR Assessed (Final and Executory Collectible Accounts) 5. Monthly Summary of Taxes Assessed RMO No. 67-99 RR (Disputed Assessment) 6. List of Mission Orders for Inventory RMO Nos. 18-1995, 3-2003 RDO Verification 7. Monthly Report of Closed and RMO No. 67-99 Terminated Cases 8. Monthly Inventory of Pending RMO Nos. 11-2006, 18-2006 RDO Cases Covered by TVNs & 12-2007 9. Monthly Report of Pending Cases RMO Nos. 18-1995, 3-2003 RDO on Inventory Verification 10. Monthly Report of Closed Cases RMO Nos. 18-1995, 3-2003 RDO on Inventory Verification 11. Monthly Report of Closed VAT RMO No. 22-2008 RDO Cases/Dockets 12. Monthly Inventory of Pending VAT RMO No. 22-2008 RDO Cases/Dockets 13. Assessment and Collection from RMO No. 22-2008 RDO the Conduct of Short Audit of VAT Cases 14. Summary List of Letter Notices Unnumbered CIR Memo dtd RDO (LNs) with EVAP Availments January 10, 2006 (RR 18-2005) 15. Summary List of Letter of Authority Unnumbered CIR Memo dtd RDO with EVAP Availments January 10, 2006 (RR 18-2005) 16. Summary List of TVNs with EVAP Unnumbered CIR Memo dtd RDO Availments January 10, 2006 (RR 18-2005) 17. Summary List of Mission Orders Unnumbered CIR Memo dtd RDO with EVAP Availments January 10, 2006 ( RR 18-2005) 18. Monthly List of Letter of Authority RMO No. 19-2000 RDO Issued on Short-Term Audit Cases 19. Assessment and Collection from the RMO No. 19-2000 RDO Conduct of Short-Term Audit 20. Monthly Status of Letter of Authority RMO No. 19-2000 RDO Issued on Short-Term Audit Cases 21. Monthly Inventory of Pending RMO No. 19-2000 RDO Short-Term Audit Cases/Docket 22. Quarterly Summary of diskettes RMO 4-2003 RDO/LTDO/LTAD Received/Rejected/Transmitted 23. Quarterly Report on VAT RMO 4-2003 RDO/LTDO/LTAD Taxpayers' Compliance 24. Master List of All VAT Taxpayers RMO 4-2003 RDO/LTDO/LTAD 25. Regional/LTS Quarterly Report on VAT Taxpayers' compliance RMO 4-2003 Regional Office/LTS