Audit and Inventory of Delinquent Account Cases

June 2, 1987 REVENUE MEMORANDUM ORDER NO. 11-87 SUBJECT : Audit and Inventory of Delinquent Account Cases TO : All Revenue Regional Directors, Chiefs of Receivable Accounts and Collection Enforcement Divisions, Revenue District Officers and Others Concerned In order that records of collectible accounts may be fully established and up-dated after the expiration of the recently concluded tax amnesties under Executive Order Nos. 41 and 44, an audit team from the Collection Performance Evaluation Division is hereby directed and authorized to conduct actual audit of all delinquent account cases in the possession of the revenue district offices, regional directors and collection officers in the National Office for the following reasons: cd i 1. To come up with a reliable inventory figure or statistical data of collection cases not settled under Executive Order No. 44 or still outstanding; 2. To evaluate the actual performance of different collection offices and personnel in connection with their functions more particularly on the collection of delinquent accounts; 3. To ascertain the status, whereabouts and actions taken on all collection dockets under custody of the revenue district officers, chiefs of collection and Legal Branches in the regions and offices in the National Office handling collection cases; cd i 4. To appraise and evaluate the degree of compliance of various collection offices with regards to the safe-keeping, distribution, assignment and enforcement of collection on delinquent accounts in conformity with RA 5203 with the aim in view of pinpointing responsibilities on uncollected cases which were over - run by prescription or because the corresponding dockets can no longer be located. (SGD.) VICTOR A. DEOFERIO, JR. Acting Commissioner