Reassignments and Clarification of Functions in the Records Division of the BIR, and Prescribing of a Standard Operating Procedure on the Receiving, Dispatching, Maintenance and Control of Records in the Records Division

May 4, 1971 REVENUE MEMORANDUM ORDER NO. 15-71 SUBJECT : Reassignments and clarification of Functions in the Records Division of the BIR, and Prescribing of a Standard Operating Procedure on the Receiving, Dispatching, Maintenance and Control of Records in the Records Division I PURPOSE This Order is issued to officially effect reassignment and clarification of functions in the Records Division as originally recommended in the Records Management Report of the Management and Planning Department and approved by the Commissioner of Internal Revenue on November 14, 1962. The full implementation of these proposed changes were likewise recommended by the Management Service, Budget Commission, in its Records Management Evaluation Report of February 27, 1967. This Order also prescribes a standard operating procedure relative to the receiving and dispatching of communications; recording and control; receipt and requisition of records file materials; handling of administrative issuances and other official record transactions; and the use of various forms intended for the proper recording, handling and control of records in the Records Division. II FUNCTIONS AND WORK COMPONENTS A. Functions : The Records Division, shall have the following functions. 1. Administers the records management program of the Bureau; 2. Develops, coordinates, evaluates and executes the policies and programs relating to records management; 3. Manages paper work and records documentation, forms and correspondence, filing systems, methods and equipment utilization, data storage and retrieval, application of microphotography, records disposition and also the Bureau's Records Center; 4. Develops the standards and procedures necessary for the effective performance of its functions; 5. Provides intra-office manager service when required; 6. Keeps control of the numbering of administrative issuances; 7. Exercises functional supervision over records management activities in the field offices; 8. Acts as official depository of all records and archives; and 9. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Administrative Services). B. Work Components : The Records Division shall have three (3) work components with the following specific responsibilities. 1. Indexing and Control a. Receiving and Dispatching Unit: (1) Receives all communications, dockets, etc., routed to the Records Division either for mailing or delivery to the various action units of the Bureau; (2) Segregates records for file from those for mailing or delivery; (3) Makes regular follow-up of records not returned on due dates; (4) Receives and attends to visitors; and (5) Provides mail and messengerial services and other related activities within the Division. b. Indexing and Classifying Unit: (1) Classifies and indexes documents or papers received; (2) Segregates tax cases from other papers or documents and determines the numerical case file number. (if papers involve tax cases) or the subject-alphabetic classification, (if papers are other than tax cases); (3) Maintains and secures the numerical case file control book, docket locator cards and prepares locator cards for new tax cases; and (4) Effects control on numbering of all administrative issuances. 2. Current Records Section a. Dockets File Unit: (1) Keeps and maintains numerical case files of tax dockets and tax cases; (2) Undertakes regular examination of files to segregate and retire those which are no longer current; (3) Numbers consecutively all the sheets comprising the docket; (4) Withdraws from the file folders documents, papers or dockets when requested by duly authorized officials. b. Miscellaneous Files Unit: (1) Keeps and maintains under the subjective alphabetic classification system files other than those relating to tax cases; (2) Undertakes regular examination of files to segregate and retire those which are no longer current; and (3) Withdraws from the file folders documents and papers when requested by duly authorized officials, as well as prepare copies thereof for certification and authentication. aisa dc 3. Non-Current Records Section a. Records Center: (1) Keeps and maintains inactive records of tax cases and miscellaneous communications; (2) Withdraws documents, papers, etc., when requested by duly authorized officials and prepares copies thereof for certification and authentication, and (3) Processes and evaluates files to determine which may be disposed of either by retirement to the Bureau of Records Management or by destruction. b. Statistical Records Unit: (1) Keeps and maintains files of all issued copies of residence certificates, official receipts, etc., received from the Accounting, and Data Processing Center; (2) Prepares true copies of official receipts, etc., when requested by duly authorized officials and individuals, for certification and/or authentication; and (3) Processes and evaluates files to determine Which may finally be disposed either by retirement to the Bureau of Records Management or by destruction. III DEFINITION, RECORDING AND DEVICES FOR CONTROL OF COMMUNICATIONS A. Definition of Communications : For the purpose of this Order, the term "communications" shall be construed to include correspondence, reports, accomplished forms and administrative issuances, and parts of tax dockets being routed or sent to the Records Division and all official requests to borrow or to reproduce documents in its custody. B. Communications to be Registered : The following types of communications shall be registered or recorded: 1. Those pertaining to tax cases; 2. Those needing actions of, or are received from the Department of Finance; 3. Those involving remittances of taxes withheld at source; 4. Those pertaining to complaints and/or cases against personnel of the Bureau of Internal Revenue; 5. Those regarding denunciations of, or reports on tax-payers for evasion of taxes under the Tax Informers Law; 6. Those involving refunds of tax payments; 7. Summon, subpoenas and/or subpoena duces tecum; 8. Vouchers, representing Claims against the Bureau of Internal Revenue; cd 9. Treasury Warrants in payment of claims against the Bureau of Internal Revenue; 10. Checks, money orders or any form of negotiable instruments in payment of tax liabilities; 11. Bonds posted by taxpayers to secure payment of tax liabilities; and 12. All others which in the discretion of the Chief, Records Division should be recorded. C. Designated Site for Receiving Communications : Communications shall be centrally received only at the open window facing the hallway or at the place designated for the Receiving and Dispatching Unit of the Records Division. D. Communications Register : There shall be maintained and kept within the Records Division communications registers for recording incoming and outgoing communications enumerated in the preceding paragraph. The following instructions on recording shall be observed: 1. Entry Number Assign numbers serially which shall be preceded by the number corresponding to the month of the year (a.g. 5-1; 5-2; 5-3; etc., for the month of May); 2. Date Received Enter the date when the communication was actually received in the Records Division and not the date when recording was made; 3. Sender If the communication is received from agencies outside of the National Office, enter the name of the sender and where appropriate the agency to which he belongs. If the communication comes from an action office of the National Office, enter the name of the action office even if the authenticating official may be the Commissioner or Deputy Commissioner of Internal Revenue; 4. Addresses If a mail matter, enter the name of the addressee and, where appropriate, the agency to which he belongs. If to be delivered to an action office, enter the name of the action office even if the communication is addressed to the Commissioner of Internal Revenue; 5. Subject/Description Enter the subject or description of the communication legibly and concisely. Care should be exercised that the entry in this column is descriptive of the communication being recorded for easy reference; and 6. Remarks Use this for reference purposes. (A particular communication may pass the Records Division as many times as actions thereon are needed). Referencing should be made to facilitate the tracing of the preceding dates when such communication was received. EXAMPLE : A communication is initiated by the Tax Accounts Division addressed to the Regional Director for submission of a report on the action taken on a Warrant of Distraint and Levy issued to the tax-payer; Entry of this communication when it passes the Records Division shall be as follows: 5-122; Report on Warrant of Distraint and Levy; Tax Accounts Division; Regional Director, District No. 1, no remarks entry. When the report of the Regional Director is received, there is to be entered in the "Remarks" column the corresponding entry number (5-122) to relate the Regional Director's report to the communication initiated by the Tax Accounts Division. The immediately preceding entry number is to be indicated also in the "Remarks" column for subsequent actions received in the Records Division. E. Communication Control Sheet . The communications control sheet (sample attached) shall be used to ensure that communications dispatched by the Records Division to action units outside the Finance Building are received by the action units concerned. 1. When Used The communications control sheet shall be used only when dispatching important communications thru the Records Division messengers, those which are required to be recorded under No. 1 above, for delivery to action offices outside the Finance Building. 2. Instructions a. Entry Number Enter the corresponding entry number assigned to the communication in the Communications Register. If several communications are to be delivered to one action office, use only one communications control sheet but indicates all their entry numbers. b. File Code Number If the communication pertains to a tax case, the case file number shall be indicated in the proper column. c. Date Enter the date of the communication in the column provided for in the Control Sheet. d. Description A brief, concise statement of the subject matter or tenor of the communication shall be entered under this column including the name of the person to whom the communication is addressed together with his address. e. Received by The employee receiving the communication in the action office to where the communication is forwarded shall sign on the space provided for in the control sheet as actual proof of receipt. IV CLASSIFICATION OF COMMUNICATIONS To ensure uniformity and proper handling by employees concerned, the following general classification of communications is hereby adopted within the Records Division: A. Communications received from offices or parties outside of the National Office whether handcarried or by mail, for routing to action offices. B. Communications received from action offices within the National Office for mailing or delivery to other action offices. C. "Records file material" accompanying communications received by the Records Division. D. Requests (using the prescribed File Requisition of File Transfer Slips) for documents in the custody of the Records Division. E. Official requests, whether orally or in writing, for the reproduction of documents in the custody of the Records Division. F. Administrative Issuances (Circulars, orders, regulations and other media for disseminating information) received for reproduction by the Records Division. V PROCEDURES The following procedure steps shall be observed for A. Communications Received from Offices or Parties outside of the National Office . Whether Handcarried or by Mail, for Routing to Offices . Receiving and Dispatching Unit 1. Receiving Clerk : a. Opens correspondence and attaches corresponding envelope; b. Stamps on face of correspondence the Records Division seal and numbers it in accordance with paragraph 2 (a) of the Recording and Control of communications; c. Sorts correspondence to determine action unit where they are to be sent. d. Forwards sorted correspondence to Communications Register Clerks. 2. Communications Register Clerk : a. Enters the desired information in Communications Register. (For communications for routing to action offices within the Finance Building); b. Prepares a communications control sheet complete with the desired information. (For communications intended for action offices outside the Finance Building). Attaches Same on top of the communications to be delivered; c. Gives the communications register and/or communications control sheet together with communications to the Messenger. 3. Messenger : a. Delivers the communications to action offices concerned; b. Sees to it that receipt thereof is duly acknowledged by receiving employee of the action office on the space provided for; c. Returns the communications register and/or the communications control sheet to the Communications Register Clerk. 4. Communications Register Clerk : a. Keeps custody of Communications Register and files communications control sheet in folder in numerical sequence. B. Communications Received from Action Offices in the National Office for Mailing or Delivery . Receiving and Dispatching Unit 1. Receiving Clerk : a. Receives, examines and sorts communications according to action units or offices acting upon said communications; b. Indicates on upper right hand corner of communication the proper code number or symbol of action office concerned. c. Forwards sorted communications to Communications Register Clerks, who at the same time act as Classifying and control clerks; (One clerk each for communications coming from and going to the Collection and Legal Departments; Assessment, Special Services and Specific Tax Departments; and communications from/to other departments other than the above including those from the Office of the Commissioner and Deputy Commissioner of Internal Revenue. 2. Communications Register Clerks : a. Classifies communications Into: Dockets if communication relates to a tax case. (This is referred to the Docket Locator Clerk who verifies from the Locator Cards the numerical case file number and indicates same on upper right hand corner of communication's records file copy). Miscellaneous if communication which does not pertain or relates to a tax case. (Improperly assembled correspondence are returned to action offices concerned under official transmittal, sample attached). b. Enters the desired information in the Communications Register; c. Checks and verifies if communication requires action of the Records Division such as the need to attach previous papers and other requirements before mailing or delivery; d. Forwards such communications to records personnel concerned who makes the necessary action pertinent thereto and returns same to the Communications Register Clerks; e. Forwards the registered communications to the Releasing Clerks. 3. Releasing Clerks : (Dockets or Miscellaneous) a. Checks communications for completeness, including enclosures, file copies, signature, etc.; b. Segregates the "Records File Copy" from the materials to be mailed or delivered. " Records File Copy " shall be attached to docket if communication is accompanied by the docket itself. (If communication calls for further action or information, "Records File Copy" is returned to action offices concerned 'under official transmittal' sample attached). (If communication needs no further action "Records File Copy" is forwarded to Filing Clerks, Dockets or Miscellaneous, as the case may be, for file). c. Prepares a Communications Control Sheet for all communications for delivery to action offices outside the Finance Building; d. Forwards all communications for mailing to the Mailing Clerk and all communications for delivery to action offices thru the Messenger. 4. Mailing Clerk and Messenger : a. Mailing Clerk enters the desired information in a Communications Register all outgoing mail which need to be recorded; b. Transmits them to the General Services Division for final handling before mailing; c. Keeps and maintains the Communications Register for all out-going mail. d. Messenger delivers all communications intended for delivery to action offices within as well as these without, the Finance Building; e. Sees to it that receipt thereof is duly acknowledged by the receiving action office; f. Returns the Communications Control Sheet to the Releasing Clerk who keeps and maintains a chronological file thereof. C. " Records File Material " Accompanying Communications Received by the Records Division . 1. Definition : as used in this Order, a records file material is a document or set of documents transmitted by an action office to the Records Division for filing, after completing action thereon. 2. Dockets of tax cases : Upon receipt of a tax docket for file from an action office the Receiving Clerk forwards same to Docket Locator Clerk. a. Docket Locator Clerk : (1) Refers to the docket locator cards file to determine whether the taxpayer already has a case file folder in the filing unit; (2) Reflects the numerical case file number on the upper right hand corner of docket, if taxpayer has a case file folder; or (3) Refers to the numerical case file control book, if the taxpayer has no case file folder, for determination of case file number to be assigned to taxpayer; (4) Fill out the desired information in the control book; (5) Prepares a docket locator card for taxpayer; (6) Reflects the assigned numerical case file number on upper right hand corner of the docket; (7) Inserts the docket locator card in the docket locator card files; and (8) Forwards the docket to the Filing Clerk. b. Filing Clerk : (1) Pulls out the appropriate case file folder or provides a case file folder, of a new taxpayer; (2) Fills out the desired information on the numerical case file summary; (3) Numbers consecutively all the sheets comprising the docket. (In the case of a docket which relates to a case already on file, the sheets shall be numbered consecutively beginning from the next succeeding number of the case already on file). (4) Returns or files the case file folder in its proper place in the filing cabinet. c. Microfilming where the communications relates to a tax case and the assessment involves the amount of P10,000 or more, docket of case is forwarded to the Microfilm Operator, thru the Docket Filing Unit for microfilming. 3. Files other than tax cases-(Miscellaneous) When a document other than a tax docket is received from an action office, the Receiving Clerk shall forward same to Filing Unit Head, Miscellaneous. a. Filing Unit Head, Miscellaneous : (1) Determines the subject (according to proposed subjective-alphabetic file classification scheme) and indicates on upper right hand portion of document the subject or caption where it shall be filed. If more than one subject is involved. (2) Assembles the number of cross-reference sheets needed, allowing one for every cross-reference required; (3) Fills up the cross-reference sheet (preferably with a typewriter); (4) Indicates on the upper right hand portion of the document itself the designated subject under which it shall be filed; and (5) Forwards the document with the cross-reference sheets to the Filing Clerk. b. Filing Clerk : (1) Numbers consecutively all the sheets comprising the document; (2) Files the document in the appropriate folder as indicated on the upper right hand corner; and (3) Files the cross-reference sheets in the corresponding file folders. D. Request (Using the Prescribed File Requisition or File Transfer Slips) for Documents in the Custody of the Records Division . 1. File Requisition Slip : The "File Requisition Slip" form shall be used when records are borrowed from the Records Division as well as when records are forwarded by the Records Division to requisitioning Officials and action offices. Upon receipt of the "File Requisition Slip" which shall be signed or approved by the Chief of Division or unit, or in his absence, his immediate assistant, the following procedures shall be observed. a. Receiving Clerk : Receives and forwards the file requisition slip to the Communications Register Clerk to whom the particular requisitioning unit is assigned. b. Communications Register Clerk : Verifies signature of requisitioning official and refers slip to Docket Locator Clerk (if a tax case) or to the Head Filing Unit, Miscellaneous Files, if not a tax case. c. Docket Locator Clerk : If a tax case, refers to Docket Locator Cards to determine case file number; indicates number thereon and forwards the requisition slip to Docket Filing Clerk. Unit Head, Miscellaneous Files If not a tax case, refers to file classification guide to determine the subject classification under which the document being borrowed may be filed, and forwards requisition slip to Miscellaneous Filing Clerk. d. Filing Clerks : Pulls out the corresponding case file folder; fills out a charge-out substitution card and substitutes same for document being borrowed from file folder; indicates the number of sheets comprising the borrowed material, and forwards the document being borrowed together with the requisition slip to the Releasing Clerk. e. Releasing Clerk : Releases the file material being borrowed to the borrowing official and retains the requisition slip, duly signed which is filed chronologically as basis for follow-up/file material not returned on time. 2. File Transfer Slip when a record or file material borrowed by an action unit or division is transferred to another action office without coursing it thru the Records Division, a transferring office shall prepare a file transfer slip which shall be forwarded to the Records Division. Upon receipt thereof, the following procedures shall be followed: a. Receiving Clerk : Forwards the file transfer slip to the Communications Register Clerk to whom the particular transferring unit or division is assigned. b. Communications Register Clerk : Verifies signature of receiving official; refers slip to Docket Locator Clerk for determination of case file number, (if a tax case) or to Unit Head, Miscellaneous Files for determination of subjective file (if other than tax case) and indicates case file number of subjective classification guide and forwards the transfer slip to Filing Clerks. c. Filing Clerks : Pulls out the corresponding file folder and notes down under the proper column of the charge-out substitution card the "date returned" which shall correspond to the date on the file transfer slip; the unit or division where the file material was transferred and the date of transfer which shall also correspond to the date returned as above; Initials transfer slip to indicate that posting has been made in the charge-out substitution card, and forwards the transfer slip to the Releasing Clerk; d. Releasing Clerk : Pulls out folder containing files of requisition slips; Detaches file requisition slip from folder and returns same to original borrower; and Substitutes the file transfer slip in place of file requisition slip taken out of folder. E. Request for Reproduction of Documents in the Custody of the Records Division . The following procedures shall be observed by all concerned in the handling of requests for the reproduction of documents: 1. All requests for reproduction of file materials shall be made in writing duly signed by the interested parties. 2. Written authority given to party representative of taxpayer when handcarried, must contain a specimen signature of said representative on the lower left hand corner of the letter of authority. 3. Upon receipt, request is stamped with the Records Division seal; numbered in accordance with paragraph 2(a) of the Recording and Control of Communications; recorded in the Communications Register and forwarded to the Chief, Indexing and Control Section. a. Chief, Indexing and Control Section : Refers request to appropriate Filer for determination if requested document is part of docket or a miscellaneous communication. b. Filers : Pulls out corresponding folder, looks for document to be reproduced and forwards document or papers together with request to Head, Filing Unit. c. Head Filing Unit : Gives document to typist who copies document in as many copies as required; Checks the typewritten copies against the document; initials below the typewritten signature of the Chiefs, Records Division; Forwards them to the Assistant Chief for initial. d. Assistant Chief, Records Division : Reviews typewritten copies, initials as above and forwards papers to Chief, Records Division. e. Chiefs, Records Division : Authenticates the typewritten copies; affixes the dry seal. (If request comes from a taxpayer, a nominal fee is charged plus a thirty centavos (P0.30) documentary stamped which is affixed to the original of the authenticated copies and forwards them to the Filing Unit Head for delivery to interested party. Gives the file material together with request to Filer for safekeeping. F. Administrative Issuances Received for Reproduction . The following procedures shall be observed by Records Division personnel concerned in the handling of administrative issuances (circulars, order, requisitions, and other media for disseminating information: 1. Administrative issuance requiring reproduction by mimeographing a. Chief, Indexing and Control Section : Forwards the administrative issuance to the Head, Miscellaneous File Unit. b. Head, Miscellaneous File Unit : Checks the issuance against the covering memorandum to determine completeness; Assigns it to a clerk who prepares a registry book for the purpose and makes the necessary entries thereon showing the number of the issuance; description or subject matter; date of issuance; date of approval or receipt in the Records Division and date of release for mimeographing; After issuance has been recorded, Unit Head assigns it to a Typist who cuts stencil, which is returned to the Unit Head after typing on stencil is through; Proof-reads stencil against original issuance; Prepares request to Property Division for mimeographing; and Forwards stencil together with request and original of issuance to Assistant Chief of Division. c. The Assistant Chief of Division reviews or examines stencil and initials request to Property Division and forwards same to Chief of Records Division for his initials after which it is sent to the Revenue Operations Head (Administrative Services). d. The Revenue Operations Head (Administrative Services) shall cause the preparation of instructions in Issuance Reproduction Form (See Annex A- of Rev. Adm. Order No. 8-66) and have it transmitted to the Property Division thru the Records Division. e. The Records Division personnel segregates the original copy of the issuance from the duplicate. Duplicates copy is delivered together with stencil and Issuance Reproduction Form to the Property Division. Original Copy of issuance is then given to Filer for filing among the issuances files. 2. Administrative Issuances not requiring reproduction by mimeographing a. The same procedure as above is followed except that instead of cutting the stencil, sufficient copies are typewritten. b. Typewritten copies are authenticated and stamped with the Records Division seal. c. The authenticated copies are distributed to the units or divisions concerned. In cases of special orders, a copy is furnished the Personnel Division and the Revenue Operations Head (Administrative Services). VI RESPONSIBILITY This Chief, Records Division shall be held responsible for carrying out the proper implementation of the provisions of said Order and to see to it that they are strictly observed by all concerned. VII EFFECTIVITY This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue