Amending Annex A of RMO No. 39-2019 Prescribing the Agency Performance Indicators and Targets for CYs 2019-2023

October 2, 2019 REVENUE MEMORANDUM ORDER NO. 052-19 SUBJECT : Amending Annex A of RMO No. 39-2019 Prescribing the Agency Performance Indicators and Targets for CYs 2019-2023 TO : All Internal Revenue Officials and Employees Concerned I. OBJECTIVE This Order is issued to amend "Annex A" of Revenue Memorandum Order (RMO) No. 39-2019 relative to the Agency Performance Indicators and Targets for CYs 2019-2023 to include the Performance Measure on RATE Cases under the Strategic Objective Improve Assistance, Compliance and Enforcement Process. II. REPEALING CLAUSE The portions of RMO No. 39-2019 which are inconsistent herewith are hereby repealed, amended or modified accordingly. III. EFFECTIVITY This Order shall take effect immediately. HTcADC (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue ANNEX A Agency Performance Indicators and Targets (CY 2019, 2020, 2021, 2022 and 2023) Perspective Strategic Objectives Performance Measures Formula Performance Target CY 2019 CY 2020 CY 2021 CY 2022 CY 2023 Revenue Attain Collection Target and Sustained Collection Growth Collection Performance Current year's Actual Collection x 100 Current year's Agency Goal +/-2% of the DBCC assigned goal +/-2% of the DBCC assigned goal +/-2% of the DBCC assigned goal +/-2% of the DBCC assigned goal +/-2% of the DBCC assigned goal Collection Growth Current year's Actual Collection Previous year's Actual Collection x 100 Previous year's Actual Collection 10% 10% 10% 10% 10% Taxpayer Improve Taxpayer Satisfaction and Compliance Increase in number of active business registrants Total Number of current active business registrants Total number of previous year's active business registrants x 100 Total number of previous year's active business registrants 5% 5% 5% 5% 5% Process Improve Assistance, Compliance and Enforcement Process Audit Effort: Deficiency tax collections from audit of cases/ enforcement activities covered by eLAs/ TVNs/DNs/ TCVDs as a percentage of assigned collection goal For RRs: Collection from Audit/ Enforcement (eLAs, TVNs, DNs, TCVDs) x 100 Assigned Collection Goal* 3% of assigned collection goal* 3% of assigned collection goal* 3% of assigned collection goal* 3% of assigned collection goal* 3% of assigned collection goal* For LTS: Collection from Audit/Enforcement (eLAs, DNs) x 100 Assigned Collection Goal* (*Net of voluntary compliance collections form withholding tax on compensation income, TRA of NGAs, withholding taxes of LGUs, SARO and Taxes on ONETT) Audit Efficiency: Number of Reported Cases with eLAs as a percentage of eLAs handled Number for reported cases covered by eLAs transmitted by the investigating office and acknowledged by the reviewing office x 100 Total number of cases covered by eLAs handled by the investigating office 75% of eLAs handled together with the corresponding dockets were transmitted by the investigating office and acknowledged by the reviewing office 75% of eLAs handled together with the corresponding dockets were transmitted by the investigating office and acknowledged by the reviewing office 75% of eLAs handled together with the corresponding dockets were transmitted by the investigating office and acknowledged by the reviewing office 75% of eLAs handled together with the corresponding dockets were transmitted by the investigating office and acknowledged by the reviewing office 75% of eLAs handled together with the corresponding dockets were transmitted by the investigating office and acknowledged by the reviewing office Process Improve Assistance, Compliance and Enforcement Process Reduction of Tax Arrears 2019 Arrears Collected/Cancelled Thru ATCA 2018 Arrears Collected/Cancelled Thru ATCA 7% of increase in Arrears collected/cancelled thru ATCA over previous year 7% of increase in Arrears collected/cancelled thru ATCA over previous year 7% of increase in Arrears collected/cancelled thru ATCA over previous year 7% of increase in Arrears collected/cancelled thru ATCA over previous year 7% of increase in Arrears collected/cancelled thru ATCA over previous year RATE Cases Number of cases filed x 100 Target for the period 36 cases filed at DOJ 36 cases filed at DOJ 36 cases filed at DOJ 36 cases filed at DOJ 36 cases filed at DOJ Organization Strengthen Good Governance Percent of administrative cases acted upon Number of administrative cases acted upon x 100 Total number of administrative cases filed 80% of the total number of administrative cases filed were acted upon 80% of the total number of administrative cases filed were acted upon 80% of the total number of administrative cases filed were acted upon 80% of the total number of administrative cases filed were acted upon 80% of the total number of administrative cases filed were acted upon Organization Optimize Management of Resources Budget Utilization Rate Obligation BUR: Total Obligations x 100 Total Budget 100% budget utilized 100% budget utilized 100% budget utilized 100% budget utilized 100% budget utilized Disbursement BUR: Total Disbursements x 100% Total Obligations Not yet Due and Demandable Obligations 100% budget obligations paid 100% budget obligations paid 100% budget obligations paid 100% budget obligations paid 100% budget obligations paid