Monthly Statistical Report of Revenue Collections

January 8, 1988 REVENUE MEMORANDUM ORDER NO. 04-88 (superseded by RMO 9-95) SUBJECT : Monthly Statistical Report of Revenue Collections TO : All Internal Revenue Officers and Others Concerned I. Purpose This Order is promulgated to achieve the following objectives: 1. To provide top management with timely and accurate statistical information on revenue collections by major source of revenue and by type of tax, as well as comparative revenue statistics between current year and preceding year. 2. To determine the additional revenue generated from new tax measures and improvement of tax administration. 3. To be able to derive new tax policies arising from in-depth analysis of revenue statistics reported. II. Policies 1. Part I (Collection Portion) of BIR Form No. 40.21 (Regional Quarterly Accomplishment Report) as well as the report under the BIR Form No. 12.01 (Monthly Collection Report) shall be eliminated. The revised BIR Form 12.08 (Revenue Collection Officer's Monthly Statistical Collection Report; see Annex 1) and BIR Form No. 12.09 (Consolidated Monthly Statistical Report of Revenue Collections; see Annex 2) shall be used instead. 2. All Collection Officers whether operating under the banking system or ROR system, shall accomplish BIR Form 12.08 to report their collections and shall submit the same to the Office of the Revenue District Officer within five (5) days from the end of each month. 3. Collection reports coming from the Collection Officers shall be consolidated under BIR Form 12.09 by the Revenue District Offices. In reporting VAT collections thru the banks which do not utilize the PO system, the RDO shall be responsible to integrate said collections in BIR Form 12.09, the source of which will be the VAT returns with the Confirmation Receipts (CRs) coming directly from the banks. 4. The Receivable Accounts Division and the International Operations Division which are housed in the National Office shall report their collections by directly using BIR Form 12.09. cd III. Specific Instructions 1. All Payment Orders (POs) and Revenue Official Receipts (RORs) shall be properly filled up with the correct Alpha Numeric Tax Code (ATC), for self-assessed taxes and with the correct Assessment Numbers, for deficiency tax assessments. 2. Collection Officers assigned to issue PO and ROR shall utilize a worksheet (see Annex 3) where the different kinds of taxes are posted daily and classified by ATC, so that at the end of the week, the summarized collection report from different kinds of taxes are prepared without delay. 3. The Statistical Division shall consolidate all reports nationwide. Basing from all submitted BIR Form 12.09, it shall prepare analyses of statistical reports of Revenue Collections for top management (see Annex 4) which shall be available and be transmitted to the Office of the CIR, copy furnished to the Offices of the Deputy Commissioners, Assistant Commissioners for Collection, Financial, and Management & Policy, within 15 days from the end of each month. aisa dc IV. Schedule of Reporting The following collection reports shall be submitted according to the herein specified time schedule by the respective revenue officials: Report Prepared Submitted Title by to Deadline 1. Monthly Collection a. Rev. Dist. Within five Statistical Agents Offices (1) (5) working Collection b. Acctg. (2) days Report c. Collection from the (BIR Form Agent (3) end of each No. 12.08) month - 3 copies 2. Consolidated a. Rev. Dist. a. Statistical (1) Within ten Monthly Officers b. PO/CR Moni- (10) working Statistical Report toring (2) from the of Revenue c. Collection end of each Collections Branch (3) month. (BIR Form No. 12.09) b. Chief, IOD a. Statistical (1) - 3 Copies b. PO/CR Moni- toring (2) c. file copy (3) c. Chief, RAD a. Statistical (1) b. PO/CR Monitoring (2) c. file copy (3) 3. Printout Statistical b. Deputy Comm. within of Monthly Division c. Assistant fifteen (15) Statistical Commissioners days from Report of for Collection, the end of Revenue Financial, each month. Collections Mgnt. & Policy V. Penalty Provisions The release of salaries of Revenue District Officers shall be suspended by the Assistant Commissioner for Collection until their reports are submitted. Likewise, Revenue District Officers shall have authority to withhold the salaries of Revenue Collection Officers until their reports are submitted promptly, in conformity with the provisions under Revenue Memorandum Order No. 12-86. VI. Effectivity This Order shall take effect beginning January, 1988 and any order or provisions thereof which are inconsistent herewith are deemed repealed or modified. cdt BIENVENIDO A. TAN, JR. Commissioner ANNEX 1 Monthly Statistical Collection Report ANNEX 2 Consolidated Monthly Statistical Report of Revenue Collections ANNEX 3 Daily Statistical Collection Worksheet