Implementing the Project on the Analysis of Accounts Receivable to All Revenue District Offices

March 24, 1995 REVENUE MEMORANDUM ORDER NO. 11-95 SUBJECT : Implementing the Project on the Analysis of Accounts Receivable to All Revenue District Offices TO : All Revenue Regional Directors and Revenue District Officers The result of the project on the analysis of accounts receivable in Revenue District Office No. 39, South Quezon City, conducted by the Collection Service readily show the actual status of accounts receivable which will serve as basis for further appropriate action. In view of the importance of the analysis of accounts receivable, effective immediately, the coverage of the aforestated project is expanded to include all revenue district offices throughout the country. For purposes of uniform interpretation by all concerned, the filling out of the attached form on the analysis of all accounts receivable, the instructions contained an Attachment 1 should be strictly followed. Every revenue officer assigned to the case will accomplish thoroughly Items 1 to 13 in three (3) copies of the Analysis of Accounts Receivable form and sign and date the three copies after completion of Item 13. Subsequently he/she will forward the forms together with the docket to his/her Group Supervisor for review. After the review, the Group Supervisor will sign and date forms to assure that the information has been verified. The original copy of the accomplished form will be forwarded through the Collection Programs Division to the Office of the Assistant Commissioner for Collection, for inclusion in a computerized analysis program to determine the status of the accounts receivable inventory. The duplicate will be attached to the top of the docket as its integral part and the triplicate to be furnished to the Revenue District Officer concerned for his/her information, reference and file. All completed and approved forms will be received by the Collection Programs Division by June 30, 1995. However, to prevent any delays in the processing, batches containing a maximum of 25 completed forms will be forwarded every 15 days to expedite the input of the accounts receivable information. This order takes effect immediately LIWAYWAY VINZONS-CHATO Commissioner ATTACHMENT 1 The following instructions shall be followed when preparing the Analysis of Accounts Receivable form: 1. NAME OF TAXPAYER This should be the name of the taxpayer as it appears in the tax return and assessment notice. 2. ADDRESS This should be the address of the taxpayer as it appears in the tax return and assessment notice. Any new address information should also be written but enclosed in parenthesis. 3. TIN/TAN Write this number as it appears in the tax return and assessment notice. If the number is not available, place an "X" in the NO TIN/TAN box. 4. The information for Item 4 applies to the tax case(s) found in the docket: a. KIND OF TAX A tax docket may have one or more tax should be written individually. b. YEAR INVOLVED Write the taxable period covered in the tax return. c. ASSESSMENT NUMBER Write the assessment number as found in the assessment notice. Where one or more tax cases are found with the same assessment number, repeat the assessment number in the space provided. d. DATE OF ISSUANCE Write the date of issuance as shown in the assessment notice(s) e. AMOUNT Write the amount of assessment as it appears in the assessment notice. If there is more than one assessment notice, write the individual amount for each assessment. f. JEOPARDY ASSESSMENT The assessment is considered jeopardy if it is made without the benefit of complete or partial audit and more than one-half of the claimed deductions are disallowed. g. DATE PRESCRIPTION EXPIRES For each tax case in the docket, this date must be computed. Information regarding the computation of the prescription period can be found in Section 223 of the National Internal Revenue Code (NIRC). This date can be left blank if the taxpayer cannot be located, the taxpayer has filed in protest, the taxpayer is out of the country and the case is in the Court of Tax Appeals. (For additional information on the prescription of cases, see Attachment 2). h. PROTEST FILED If the taxpayer has submitted a formal letter of protest of any assessment write "Y" in this box. Otherwise, write "N". i. ATCA If there is an "Authority to Cancel Assessment" in the docket, write "Y" in this box. Otherwise, write "N". j. DATE OF ATCA Write the date when the ATCA was issued 5. DEVELOPED DOCKET These are docket which had been received by the Regional Offices/Revenue District Offices from the National Office and which were assigned to the Revenue Officers of the Regional Offices and/or District Offices. Please check the appropriate box to identify this docket as devolved or not. 6. REVENUE OFFICER ASSIGNED DOCKET AND DATE OF ASSIGNMENT If the case is assigned, write the name of the revenue officer and the date the docket was assigned. If not assigned, place "X" in the "Not Assigned" Box. 7. WAS THE WARRANT (WLD) SERVED This information can be found in the acknowledgment receipt portion of the WDL attached to the docket. Check the appropriate box. 8. IS THE TAXPAYER LOCATABLE If the taxpayer is found at the given address per ITR or other sources, check "YES" in the appropriate box. If the taxpayer cannot be located, check "NO" . If it has not yet been determined that the taxpayer can be located, check "UNKNOWN" . a. IS THE TAXPAYER DECEASED - If the revenue officer has any information that indicates that the taxpayer is deceased (copy of Death Certificate), check "YES" in the appropriate box. If non, check "NO" . If there is no information available, and the revenue officer has not made contact with the taxpayer yet, check "UNKNOWN" . b. TAXPAYER RESIDES OUTSIDE OF THE PHILIPPINES If the revenue officer has any information that indicates that the taxpayer resides outside of the Philippines, check "YES" in the appropriate box. If not, check "NO" . If there is no information available, and the revenue officer has not yet made contact with the taxpayer, check "UNKNOWN" . 9. IF NOT LOCATABLE, HAVE THE FOLLOWING BEEN CHECKED/IF THERE WAS INFORMATION , DID IS RESULT IN LOCATING THE TAXPAYER OR ANY ASSETS If the revenue officer has determined that the taxpayer is not locatable, check "YES" for those sources which have been verified and "NO" , for those sources which have not been verified. For those sources which have been checked "YES" , if the information resulted in locating the taxpayer or any assets, check "YES" in the second column. If the information did not result in locating the taxpayer or any assets, check "NO" . 10. HAS A NOTICE OF TAX LIEN BEEN FILED Check the appropriate box. If it cannot be determined if a tax lien has been filed, check "UNKNOWN" . 11. IS THERE A RECORD OF REAL PROPERTY Check the appropriate box. If there cannot be determined if there is a record of real property as shown in the docket, check "UNKNOWN" 12. IS THERE A PENDING COMPROMISE Check the appropriate box. If it cannot be determined if there is a pending compromises, check "UNKNOWN" . 13 . . . WHAT IS YOUR JUDGMENT OF THE ACCOUNT RECEIVABLE Use your judgment and circle your choice of what you think results of the collection of this case will be.