Revised Procedures for Processing BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections) and phase-out of BIR Form No. 12.08 and 12.09S

March 14, 1995 REVENUE MEMORANDUM ORDER NO. 09-95 SUBJECT : Revised Procedures for Processing BIR Form No. 1209 (Consolidated Monthly Statistical Report of Revenue Collections) and phase-out of BIR Form No. 12.08 and 12.09S TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES : This Order is issued to: 1. Streamline the reporting of revenue collections by prescribing revised forms for this purpose (BIR Form No. 1209 Revised June 1994 and BIR Form No. 1231 Revised April 1994 refer to Annexes A and B) and by phasing out BIR Form No. 12.08 (Collection Officer's Statistical Report of Revenue Collections) and BIR Form No. 12.09S (Summary of Monthly Statistical Report of Revenue Collections). 2. Define an improved system for processing BIR Form No. 1209 by changing the system of reporting of BIR Form No. 1209, as follows, Revenue District Office reporting to the Collection Division of the Regional Office, which then forwards this to the Revenue Accounting Division (RAD). 3. Delineate the responsibilities of the different offices in the National Office regarding revenue collection monitoring and evaluation. 4. Reduce the number of copies of reports being prepared. II. PROCEDURES: The duties of the different office involved in processing BIR Form No. 1209 are enumerated hereunder. A. The Revenue District Office shall: 1. Require the timely submission of the Batch Control Sheets (BCS) from the authorized accredited banks (AABs) and BIR Form No. 1231 (Report of Collection) from the collection officers of the district. 2. Consolidate the revenue collections for the month by classifying collection as reported in the BCS BIR Form No. 1231 by: i. alphanumeric tax code (schedule 1 of BIR Form No. 1209) ii. manner of payment (schedule 2 of BIR Form No. 1209) iii. kind of tax compared to goal (schedule 3 of BIR Form No. 1209) Separate BIR Form No. 1209 shall be prepared to record the collection coming from AABs and from collection officers (collection agents). 3. Submit the consolidated Monthly Statistical Report of revenue collections (BIR Form No. 1209) to the collection Division of the Regional Office not later than the fifth working day from the end of each month. In the event that the reports of collection officers in the Revenue District Office are not yet complete, the Revenue District Officer can submit a tentative report by indicating the phase "PARTIAL REPORT" in the upper right hand portion of BIR Form No. 1209 and by listing the names of municipalities which are not yet included in said report. The collections from these municipalities can be included in the subsequent monthly report to be submitted. BIR Form No. 1209 shall be prepared in these copies and distributed as follows: Original Revenue Accounting Division thru the Collection Division of the Regional Office Duplicate Collection Division Triplicate File Copy B. The Collection Division in the Regional Office shall : 1. Require the timely submission of BIR Form No. 1209 from the Revenue District Offices. 2. Transmit to the Revenue Accounting Division thru the Regional Director, all BIR Form No. 1209 submitted by the Revenue District Offices not later than the tenth working day from the end of each month. In the event that the BIR Form No. 1209 of the Revenue District Offices are not yet complete, the Collection Division shall submit a tentative report by indicating the world "PARTIAL REPORT" and by listing the names of the Revenue District Offices in the transmittal report which are not yet included in said transmittal. The collections from Revenue District Offices can be included in the subsequent monthly transmittal. C. Revenue Accounting Division shall: 1. Require the timely transmittal of BIR Form No. 1209 from the Regional Office and the submission of the report of large taxpayers collections from the Large Taxpayer Division. 2. Consolidate the overall revenue collections as reported in the BIR Form No. 1209 submitted by all Collection Division and as indicated in the reports of large taxpayers collections from the Large Taxpayers Divisions and submit to the Chief of the Statistics Division not later than the 20th day after the end of each month. 3. Prepare the following collection reports (refer to Annexes C to G): i. Comparative Report of Collections by Revenue Region and RDO. (by month and cumulative) ii. Ranking of Revenue Regions based on Collection Compared to Goal and Previous Year's Compared. (by month and cumulative) iii. Ranking of Revenue District Offices Based on Collection Compared to Goal and Previous Year's Collection. (by month and cumulative) iv. Collection by RDO by type of Tax under 1209 Classification. (by month and cumulative) v. Collection by collecting agencies (by month and cumulative) 4. Submit the reports mentioned in item (3) above not later than twentieth day after the end of each month to the: i. Commissioner ii. Deputy Commissioners iii. Assistant Commissioner (Collection Service) iv. Chief, Statistics Division 5. Reconcile the amounts of the collection as reported (1) per BIR Form No. 1209 and debit/credit advice(s), and (2) per Bureau of Treasury (BTr) on a monthly basis. D. Statistical Division shall: (refer to Annexes H to M) 1. Prepare comparative collection reports per BTr figures compared to goal and previous year's collection by GFS classification and five major sources (by month and cumulative), which shall be incorporated in the BIR accomplishment report. 2. Prepare status report of collection per BTr figures compared to goal and previous year's collection (weekly and cumulative). 3. Prepare appropriate statistical analysis on various data submitted by RAD, on explanation of drastic changes of tax collections on industry or sectoral performance, etc. IV. REPEALING CLAUSE: This Order supersedes Revenue Memorandum Order Nos. 4-88 and 4-90 and other issuances or portions thereof, inconsistent herewith. The use of BIR Form No. 12.08 and BIR Form No. 12.09S is hereby phased out inasmuch as the information contained in these reports have now been incorporated in the revised BIR Form No. 1209. V. EFFECTIVITY: This Order shall take effect beginning the January, 1995 collection report. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue