Supervision of District Collection Supervisors, Collection Agents, and Other Accountable Officers

January 20, 1977 REVENUE MEMORANDUM ORDER NO. 06-77 SUBJECT : Supervision of District Collection Supervisors, Collection Agents, and Other Accountable Officers TO : All Regional Directors Chiefs of Collection Branches, Revenue District Officers, District Collection Supervisors, and Others Concerned It has come to the attention of this Office that regional and district officials have relaxed in the supervision of district collection supervisors and collection agents, as evidenced by their failure to furnish every month the Revenue Service Chief (Collection) with copies of Monthly Inspection Reports on official inspections of field offices conducted by them as prescribed in Revenue Administrative Order No. 2-65 dated March 5, 1965 and Revenue Memorandum Order No. 32-74 dated July 10, 1974. The required inspection reports are supposed to be prepared on the forms prescribed for the purpose and submitted to superiors within the fifth (5th) day after the close of each month, with specified copies furnished the Revenue Service Chief (Collection). cdta In the absence of regional collection supervisors whose items were abolished under the reorganization law PD 640, the Regional Director or Assistant Regional Director as over-all supervisors of the Region, or in case of inability of both, either the Chief, Collection Branch or his Assistant should conduct monthly inspection or audit of the district collection supervisors. Likewise, the Revenue District Officer or Assistant Revenue District Officer as over-all supervisors of the District, or in case of inability of both, the district collection supervisor should inspect and audit the collection agents and cash clerks under each revenue district. To prevent the resurgence of defalcations, other malfeasances, and delinquencies in the remittance of revenue collections and/or submission of collection reports committed by or with the connivance of collection officers, and to maintain a high level of efficiency and effectiveness in the performance of their duties, strict implementation of the aforesaid Administrative and Memorandum Orders is hereby reiterated. Regional directors and revenue district officers, as well as their subordinate officers whose/functions include the supervision of collection officers, who are found negligent or remiss in the supervision of said collection officers, will be severely dealt with in accordance with Revenue Memorandum Order No. 51-62 dated September 20, 1962 which quoted the responsibilities assigned to Revenue Regional Directors and Revenue District Officers by Memorandum Circular No. 3 dated August 15, 1961 of the Department of Finance. For ready reference, copies of RAO No. 2-65, RMO No. 32-74 and RMO No. 51-62 are attached and made a part of this Order. aisa dc Strict compliance with these Orders is hereby enjoined. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3