Implementation of "Oplan: Tax Mopping

February 2, 1993 REVENUE MEMORANDUM ORDER NO. 08-93 SUBJECT : Implementation of "Oplan: Tax Mopping" TO : All Regional Directors, Revenue District Officers and Others Concerned I. OBJECTIVE This Order is issued to provide the guidelines and procedures relative to the implementation of "Oplan: Tax Mopping" on a nationwide basis with the following objectives: 1. To maximize tax compliance thereby increasing revenue collection; 2. To bring taxable persons into the arena of taxation including those in the underground economy; 3. To ferret out tax evaders; and 4. To enhance the Bureau's data bank in line with the computerization project. II. PROCEDURES In order to attain these objectives, it is hereby prescribed that all Revenue Regions undertake "Oplan: Tax Mopping," hereinafter referred to as the Operation, within its jurisdiction in accordance with the following procedures: 1. The Regional Director shall divide the Revenue Districts within his jurisdiction into several tax zones. 2. The Revenue District Officer shall create teams within the district composed of a team leader and two (2) or more members. 3. The Revenue District Officer shall assign a team to each tax zone. 4. The team shall: a. Conduct tax census of all taxable persons and entities within the zone assigned to it, using the census forms herewith attached as Annex A; b. Undertake verification of census results through the gathering of comparable data from other reliable sources, to wit: b.1 List of taxpayers, income tax filers, VAT and non-VAT filers of the municipality from the Collection Agent; cd b.2 List of persons who have secured Mayor's Permit for the current year from the Office of the Mayor; b.3 List of big landowners of the town from the Registry of Deeds; b.4 List of professionals who have secured Professional Tax Receipts (PTRs) from the Municipal Treasurer; b.5 List of persons engaged in the barangays from the Barangay Captains; and b.6 List of government agencies' employees and their salaries. Attached in Annex B are sample letter forms applicable to the data gathering c. Submit to the Revenue District Office a weekly accomplishment report on the Operation which shall include data gathering and violations disclosed. 5. The Revenue District Officer shall: a. Take appropriate action on the violations disclosed in the teams' accomplishment reports; and b. Submit a monthly consolidated report on the operation to the Regional Director which shall include an evaluation of the violations disclosed. A copy of said report shall be furnished the Assessment Branch of the Regional Office. 6. The Assessment Branch of the Regional Office shall: a. Analyze and evaluate the data from the reports of the Revenue District Officers. b. Take charge of computer processing of the data; and c. Prepare a report on other violations disclosed based on their analysis and evaluation. cdt 7. The Regional Director shall refer to the Revenue District Officer concerned the other violations disclosed in the report of the Assessment Branch for appropriate action. III. REPORTING REQUIREMENT The Regional Director shall submit a consolidated quarterly report on the Operation to the Office of the Commissioner within fifteen (15) days after the end of every quarter. IV. EFFECTIVITY This Order shall take effect upon approval. (SGD.) JOSE U. ONG Commissioner of Internal Revenue