Submission of the Revised Summary of Report of Collections (BIR Form No. 12.32) by Revenue District Officers

March 12, 1968 REVENUE MEMORANDUM ORDER NO. 18-68 SUBJECT : Submission of the Revised Summary of Report of Collections (BIR Form No . 12 . 32) by Revenue District Officers In order to provide the National Office and the Regional Director with an up-to-date information/data on the cumulative and comparative monthly summary of internal revenue collections made in every revenue district to be used as a basis for reporting purposes as required under Revenue Memorandum Circular No. 10-66, dated February 29, 1966, as well as provide a basis for revenue accounting purposes, it is hereby ordered that all Revenue District Officers shall accomplish the revised Summary of Reports of Collections (BIR Form No. 12.32) in reporting the monthly summary of actual internal revenue collections in their respective jurisdiction. A sample copy of the revised Form No. 12.32 is herewith attached as Annex "A". The following instructions shall be strictly followed in the preparation and submission of the revised Summary of Reports of Collections: Column (1) Indicate the municipality where the Collection Officer is stationed. Column (2) Enter the name of the Collection Officer who submitted the report in this column. Column (3) Indicate the official title of the Collection Officer, whether Revenue Collector, Cash Clerk or Municipal Treasurer. Column (4) Post the total cumulative collections from the start of the fiscal year, July 1, 19__ up to and including collections for the period covered by the report being recorded under this column. Column (5) Post the total amount of collections for the month as reported under column 6 of BIR Form No. 12.31 under this column. Columns (6 to 17) Enter the totals of the corresponding account columns in the Report of Collections (BIR Form No. 12.31) being recorded in these columns. Columns (18) Post under this column the corresponding totals of columns 19 and 22 of BIR Form No. 12.31. Columns (19 to 20) Indicate under these columns the quantity of all revenue official receipts (BIR Form No. 25.24) and all kinds of residence certificates, respectively, issued by each collection officer during the month covered by the report. Column (21) Enter the total amount deposited with and validated by the Treasury Field Cashier or the National Treasury as indicated in the "TOTAL VALIDATED REMITTANCE ADVICES" of the Account-Current of BIR Form 12.31 being recorded in this column. Totals Indicate or foot the corresponding totals of columns 4 to 20 in the spaces provided for this purpose. Deduct from the totals indicated above the corresponding totals for the same period of the last fiscal year to determine the increase/decrease in collections or transactions. The revised Summary of Reports of Collections (BIR Form No. 12.32) shall be prepared in five (5) copies, dated, certified by the revenue district officer and distributed as follows: Original Accounting Division Duplicate Revenue Operations Head (Management Planning) Triplicate Revenue Operations Head (Collection) Quadruplicate Revenue Regional Director Quintuplicate File copy of the Revenue District Office The report required herein shall be submitted to reach the National Office not later than the twentieth day of each month following the month covered thereby. Revenue District Offices in Manila, Quezon City, Caloocan City, Pasay City, Makati and Mandaluyong shall not be required to accomplish the above-mentioned form as the recording of internal revenue collections in these places is being done by the Data Processing Center. cdta This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue