Guidelines on Submission of Report of Actual Revenue Collection

March 15, 1962 REVENUE MEMORANDUM ORDER NO. 12-62 In order to implement the socio-economic program of His Excellency, the President of the Philippines and the desire of His Excellency to be furnished with an up-to-date report of actual revenue collection, the following instructions are hereby issued, viz: LLjur 1. Internal revenue collection reports shall be submitted promptly as required under Paragraph III (4) of Memorandum Circular No. 3 of the Honorable Secretary of Finance. 2. Any monthly delinquency by any collection agent shall be reported by the Chief, Accounting Division to the Commissioner of Internal Revenue within ten (10) days after the last day of the preceding calendar month. 3. Repeated delinquency of any collection agent shall be dealt with administratively. 4. Provincial Revenue Officers as immediate supervisors of collection agents and clerks are hereby directed to enforce the provisions of Memorandum Circular referred to above, and if for any reason the Provincial Revenue Officer does not take any step towards the submission of the collection report by the collection agent on time such Provincial Revenue Officer shall equally be guilty and may be proceeded against administratively not only for violation of the provisions of Section 9 of the National Internal Revenue Code but also for violation of any applicable provisions of the Civil Service law otherwise known as R. A. 2260, and Memorandum Order No. V-364. 5. Regional Director and his assistant shall be equally responsible as overall supervisors of collection agents and clerks within their regions for any failure or delinquency of such collection agent in the submission of the collection reports or non-compliance with any of the provisions of Memorandum Circular No. 3. 6. To forestall any possibility of failure or negligence or delinquency on the part of any collection agent in the submission of the monthly collection report, the Regional Director and his Assistant are hereby ordered to take active part in the collection of internal revenue taxes as well as in the preparation of the monthly reports thereon by employing all available resources and manpower, or in the application or adoption of means or methods to facilitate such collection and submission of the reports thereon. 7. Non-compliance with the instructions contained herein shall be dealt with administratively. Strict adherence to this Revenue Memorandum Order is hereby enjoined. (SGD.) BENEDICTO PADILLA Acting Commissioner of Internal Revenue