Prescribing the Guidelines and Procedures for the Pilot Implementation of the Systems for Philippine Internal Revenue Information Technology (SPIRIT)

June 13, 1996 REVENUE MEMORANDUM ORDER NO. 17-96 SUBJECT : Prescribing the Guidelines and Procedures for the Pilot Implementation of the Systems for Philippine Internal Revenue Information Technology (SPIRIT) TO : All Internal Revenue Officers Concerned I. BACKGROUND In the last two years, the BIR has engaged in a major transformation program under the acronym ACTS which stands for ACTION CENTERED TRANSFORMATION STRATEGY. The two main projects of this program are SPIRITS and MOST (Management and Organization Strategic Team). The primary objective of these projects is to improve internal revenue processes thru an integrated tax system (ITS). SPIRIT will establish an efficient and effective nationwide integrated computerized tax administration system while MOST will operationalize the conversion of the Bureau to ITS. These projects articulate the Bureau's long term vision to gain public confidence in the administration system through the simplification of business processes which among other things, is related to improvement of service to taxpayers, greater efficiency within the Bureau and a more effective administration of tax laws. The Bureau is now ready for the initial implementation of the ITS in selected pilot areas. II. OBJECTIVES This Order is issued to: 1. Implement the improved and simplified systems and procedures for the following: Registration Process Collections and Bank Reconciliation Process Returns Processing Taxpayer Accounting Process Case Monitoring Process Audit Process Accounts Receivable Process Returns Compliance Process 2. Provide comprehensive written instructions for processes in a computerized environments; and 3. Ensure uniformity and consistency in tax administration and enforcement. To achieve these objectives, the following are hereby prescribed: 1. Common Users Guide Annex "A" 2. System Users Guide Annex "B1-B8" 3. Manual Procedures Guide Annex "C1-C8" 4. Template Users Guide Annex "D" III. POLICIES AND GUIDELINES 1. The attached Guides shall be implemented effective July 1, 1996 at the following Pilot Sites: Manila Information System Unit (RR No. 6) RDO 30 Binondo RDO 32 Quiapo RDO 33 Ermita RDO 52 Paraaque Cebu Information System Unit (RR No. 13) RDO 81 Cebu North 2. Deviations from these procedures shall require prior approval from the Head of Office of the concerned pilot site and shall be reported to the Commissioner of Internal Revenue thru the Pilot Assistance Team Manager, for appropriate consideration. 3. A weekly feedback report using the format in Annex "D" shall be prepared and submitted by the Pilot Assistance Team Manager to the Commissioner of Internal Revenue to monitor the activities in the pilot sites and immediately resolve urgent issues identified during this pilot implementation. IV. REPEALING CLAUSE This Order amends all other revenue issuances inconsistent herewith. V. EFFECTIVITY This Order shall take effect July 1, 1996. Very truly yours, LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue