Revitalization of the Taxpayer's Assistance Program

March 8, 1966 REVENUE MEMORANDUM ORDER NO. 21-66 SUBJECT : Revitalization of the Taxpayer's Assistance Program During the past several years there has been a crying need for tax information which can come only from, and be furnished by, this Bureau. Taxpayers, for the most part coming from the districts outside Manila, do not know where to turn to when they require information about the what, the when, and the how, in connection with their tax problems. We have previously set up the Taxpayers' Assistance Service and the Tax Clinic, but, based on past performance these seem to have remained inactive and dormant. Our attitude has been to answer questions about taxes only when asked and the taxpayer has contributed to this attitude because, sometimes, he may not even know what questions to ask and who to ask. More often he gets an ambiguous answer. Whenever a taxpayer needs information concerning taxes, he invariably goes to any revenue officer. In many cases, it has always been the National Office the taxpayer turns to for information. This is possibly one of the reasons why our concept of decentralization has not been properly implemented. Often, the taxpayer meets a neophyte revenue man who has had no sufficient training or knowledge about tax laws, and he may give inadequate or wrong information. This can create a serious problem and gives rise to a hostile taxpayer attitude. Effective immediately, all Regional Directors are hereby directed to form within their regional districts a Taxpayer Assistance Committee. This Committee will be headed by a ranking revenue officer, preferably the Chief of the Income and Business Tax Branch or the Chief of the Legal and Litigation Branch of the regional district, to be designated as Chairman, and three (3) members coming from the ranks of the most experienced fieldmen of the regional district. With the exception of the Chairman, the members are to be assigned on rotation basis, their number to be reinforced during tax paying periods. At local levels, the Regional Director will designate a Taxpayer Assistance Officer in each inspection district. If there are not enough qualified fieldmen in the inspection district, the Chief Revenue Officer or the Assistant Chief Revenue Officer may be so designated. The Regional Taxpayer Assistance Committee will plan its program of taxpayer assistance based on local conditions, to be implemented at local levels in the inspection districts. Corollary to the Taxpayer Assistance Program, Regional Directors from Regions Nos. 4, 5 and 6, are hereby directed to make inquiries from the big companies or corporations within their regional districts if they desire to recommend personnel from their organization to attend seminars which this Bureau proposes to hold on a continuing basis. These personnel are to be trained along the line of preparation of correct tax returns, under the auspices of the Training Division; the time, place, composition of the training classes and course content to be set and prepared by the Chief, Training Division. Along local levels, aside from Regional Districts Nos. 4, 5, and 6, the Regional Directors are hereby charged with the responsibility of organizing the Training staff in the regional office for the same purpose, training course content to be prepared by the Training Division, National Office. The formation of the Taxpayer Assistance Committees and the Training Staffs in all regional districts must be given the widest publicity possible so that taxpayers needing information or assistance in connection with their tax problems would know where to go and who to ask for advice or information. The foregoing projects must be given priority. The committees or staffs referred to herein must be immediately formed, the personnel complement designated, and the names of those recommended to compose the committees or staffs submitted immediately to this Office. The corresponding revenue special orders covering the assignments will then be issued. Thereafter, the progress of the work, changes made in staff or committee composition or designation will be reported to the Commissioner of Internal Revenue (Att'n.: Revenue Operations Head (Special Services). cdlex This memorandum order takes effect immediately. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue