BIR Form No. 19.645 (Summary of Pending Cases/Dockets)

October 21, 1994 REVENUE MEMORANDUM ORDER NO. 03-94 SUBJECT : BIR Form No. 19.645 (Summary of Pending Cases/Dockets) TO : All Internal Revenue Officers and Others Concerned It has been observed that many reports submitted by the district offices to the national and regional offices are presented in detailed new forms. In fact, copies of the reports submitted by revenue enforcement officers are merely forwarded to higher officials. To be useful and helpful to national and regional officials, the information contained in these reports must still be encoded, collated and analyzed, which require substantial resources. One such report is the report on the inventory of pending cases/dockets (BIR Form No. 19.64) submitted by revenue officers every month. While these reports may be helpful for revenue district officers and section chiefs, the national and regional officials need reports that are prescribed in summary forms. Since the regional and national officials do not have much time scrutinizing and evaluating these reports, a new form (BIR Form No. 19.645 containing the summaries of the data culled from BIR Form No. 19.64 shall now be filled up by Revenue District Officers or their authorized representatives to be submitted to the national and regional officials not later than the 10th day of the month following the reporting period. Said form must be prepared in three (3) copies distributed as follows: Original copy - Assistant Commissioner (Assessment Service); Duplicate copy - Regional Director; and Triplicate copy - Revenue District Officer The Assistant Commissioner (Assessment Services) shall then collate all the data submitted by the different district offices and make the necessary statistical analyses (by region and by district) for submission to the Commissioner of Internal Revenue and her Deputy Commissioners before the end of the same month. Claims for tax credits or refunds for which no letter of authority was issued by the district office shall be considered in determining the number of pending cases/dockets. Each claim will be counted at one case. Adequate information on pending cases covering 1989 and prior years should be made because these are prescribed cases unless they involved reinvestigation or reconsideration for which appropriate protest letters and waivers of the Statute of Limitations are filed. Since copies of BIR Form 19.64 will no longer be forwarded to the national and regional offices, only three (3) copies are necessary to be filled up, the original copy for the Revenue District Officer, the duplicate copy, for the Section Chief, and the triplicate copy, for the revenue enforcement officer. This Order takes effect for the month of December, 1993. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue BIR Form 19.645 Inventory of Pending Cases/Dockets BIR Form XXXX Inventory of Pending Cases/Dockets ANNEX A Instructions for BIR Form XXXX 1. Form XXXX will be completed monthly by revenue district offices in triplicate. The form is a district-wide summary of the individual revenue officer's pending inventories. The original form will be forwarded to the national office; one copy will be sent to the revenue region; one copy will be retained by the revenue district office. The form will be completed and forwarded to the national office and regional office by the 5th day of the month following the reporting period. 2. BIR Form XXXX is divided into four sections: . income tax - individuals . income tax - corporations & partnerships . value-added tax, other percentage taxes, and documentary stamp tax . other taxes The section on income tax returns also includes withholding tax investigations. Each Letter of Authority issued is counted as one audit. If the Letter of Authority was issued for more than one type of tax, only one tax type will be counted based on the following priority: . income tax (including withholding tax) . value-added tax . other taxes For example, if a Letter of Authority was issued for income tax and other percentage taxes, the case would be counted as an income tax case. If the Letter of Authority was issued for income tax and value-added tax, the case would be counted as an income tax case. cdt 3. Specific instructions for BIR Form XXXX. Heading - Enter the revenue district office number and name and the month covered by the report. Column 1 - Tax Year - Information on pending cases (dockets) will be provided by tax year. Tax years 1992, 1991, and 1990 will be shown on separate lines. Data for tax years 1989 and prior years will be combined and entered on a single line. Column 2 - Total Pending Prior Month - Information is divided into original audit investigations (Column 2a) and reinvestigations (Column 2b). Enter the data from Column 5a of the previous month's report in Column 2a. Enter the data from Column 5b of the previous month's report in Column 2b. Column 3 - New Dockets Started - Enter the number of new cases (dockets) started during the month by all revenue officers in the revenue district office. Information is divided into original audit investigations (Column 3a) and reinvestigations (Column 3b). Column 4 - Dockets Closed (Reported) - Enter the number of dockets closed (reported) during the month by all revenue officers in the revenue district office. This column includes all cases completed by the revenue officer and forwarded for review. Information is divided into original audit investigations (Column 4a) and reinvestigations (Column 4b). Column 5 - Total Pending This Month - Information is divided into original audit investigations (Column 5a) and reinvestigations (Column 5b). Add the number of original audits started during the month to Column 2a. Subtract the number of original audits closed during the month. Enter the result in column 5a. For reinvestigations, add the number of reinvestigations started during the month to Column 2b. Subtract the number of reinvestigations closed during the month. Enter the result in Column 5b. cd When a new Letter of Authority is issued for a case instead of revalidating the original Letter of Authority, the number of cases pending is not changed. Do not count the new Letter of Authority as an additional case. Column 6 - Aging of Pending Cases (Dockets) - Enter the number of cases pending less than 5 months in Column 6a. Enter the number of cases pending more than 4 months and less than 7 months in Column 6b. Enter the number of cases pending more than 6 months and less than 13 months in Column 6c. Enter the number of cases pending more than 12 months and less than 25 months in Column 6d. Enter the number of cases pending more than 24 months in Column 6e. The age of the case is determined from the issue date of the original Letter of Authority . Approval - The revenue district officer or his delegate will review BIR Form XXXX for completeness and accuracy, including comparing the data in Column 2 with the data in Column 5 of the prior month. The approving official will sign the Form XXXX certifying its correctness. The title and BIR employee number of the approving official will be entered in addition to the date the form was approved. BIR Form XXXX must be submitted to the national office and regional office by the 5th day following the end of the month . 4. The data on this form will be periodically checked for accuracy by BIR employees from the national office and the regional office. Timeliness of submission and accuracy of this form and all other BIR management information reports will be considered during the performance evaluation of revenue district officers.