Roving Revenue Attache

April 15, 1983 REVENUE MEMORANDUM ORDER NO. 14-83 SUBJECT : Roving Revenue Attache TO : All Internal Revenue Officers and Others Concerned In order to save funds which could be channeled and utilized for development projects of the government, Roving Revenue Attaches are hereby created in lieu of regular attaches posted abroad. Initially, there will be two (2) Roving Revenue Attaches. They will cover the posts in Hongkong, Taipei, Singapore, Bangkok, Port Moresby, Papua New Guinea and Guam. The Roving Attaches shall have their home base in the National Office, East Triangle, Diliman, Quezon City. casia GUIDELINES I. Funding: 1. Plane Fare 2. Per Diem and Daily Allowance ($35.00 + $10.00) 3. Representation expenses per month ($160.00 per month). II. Qualifications: 1. High degree of academic preparations, viz; a lawyer or Certified Public Accountant. 2. A person of good moral character. 3. At least three (3) years of experiences in tax assessment and collection. 4. Must have attended seminars on income tax, business tax, transfer tax, miscellaneous tax report making on collection. 5. Must have attended the Integrated Service Attaches Course (ISAC). cd III. Appointment of Roving Revenue Attache should be prepared at least six (6) months before intended departure. IV. Preparation of Travel Papers: 1. NISA Clearance 2. NBI Clearance 3. Passports 4. VISA PROCEDURES 1. The duly appointed Roving Attache will leave for his assigned post before the start of the tax filing season. He will bring with him sufficient number of official receipts (BIR Form No. 25.24), the necessary number of Income Tax Returns (BIR Form No. 1701C, 1701 and 1701A), pertinent forms for the accomplishment of his report abroad, and other forms required by the Joint Ministry Order (Ministry of Foreign Affairs Order No. 8-82 and Ministry of Finance Order No. 1-82). 2. Upon arrival at his post, he will immediately report to the Chief of Mission or Principal Officer concerned to present his credential and inform the latter of his mission in order that he may be provided with space within the premises of the Embassy or Consulate wherein the collection functions may be performed. The Roving Attache must at all times maintain good rapport with the Chief of Mission or Principal Officer concerned and other personnel of the Philippine Embassy or Consulate. cd 3. The Roving Attache shall undertake the collection of internal revenue taxes and issue BIR official receipts (BIR Form No. 25.24) to the non-resident Filipino citizens in the country of his assignment. The daily collection shall be remitted to the Finance Officer every afternoon who shall in turn issue the corresponding liquidation receipt (MFA Form 89). 4. Upon the termination of his tour of duty abroad and before his departure for the Home Office, the Roving Attache shall accomplish the Overseas Abstract of Collection (BIR Form No. 12.32b) and Monthly Report of Accountability (General Form No. 16-A), with the unused receipts, if any, duly turned over and properly receipted by the Finance Officer in accordance with the provisions of the Joint Ministry Order (Ministry of Foreign Affairs Order No. 8-82 and Ministry of Finance Order No. 1-82). 5. The Roving Attache shall submit his report to the Office of the Revenue Attaches' Unit within fifteen (15) days after the completion of his assigned work abroad. He shall include in his report all the activities undertaken relevant to the performance of his duties abroad including problems encountered and the recommended solutions. 6. In the Home Office, the Roving Attache will undertake the verification of the income tax returns (BIR Form No. 1701C, 1701 and 1701A) to ascertain whether or not the correct amount of tax had been paid by the taxpayer in accordance with Revenue Memorandum Order No. 31-81 dated November 11, 1981. 7. In case it is ascertained that the correct amount of tax had not been paid by the taxpayers, and, therefore, still liable for deficiency income tax, the Roving Attache shall prepare the corresponding demand letters against said taxpayers for the payment of the deficiency tax due plus the incremental penalties, for the signature of the Commissioner or the Deputy Commissioners. aisa dc CLEARANCE OF ALL ACCOUNTABILITIES a. Accountable Forms b. Collections c. Cash Advance The clearance must be submitted by the Roving Attache to the Office of the Revenue Attaches' Unit within thirty (30) days following the completion of his work abroad. If no clearance is submitted within the said period, the Revenue Attaches' Unit will recommend to the Accounting Division the suspension of his salary until compliance with the required clearance. cd i This Memorandum Order shall take effect immediately. (SGD.) ROMULO M. VILLA Acting Commissioner