Adoption and Implementation of the BIR Collection Manual

April 1, 1997 REVENUE MEMORANDUM ORDER NO. 21-97 SUBJECT : Adoption and Implementation of the BIR Collection Manual TO : All Regional Directors, Revenue District Officers and Other Revenue Officials Concerned I. BACKGROUND The need of a BIR Collection Manual has been felt ever since. The consolidation of all collection issuances regarding the receipt of internal revenue taxes, the maintenance of accounting records, seizure, administration and disposition of acquired assets and its ultimate conversion into cash is therefore a necessity. With this in mind the framers of the Tax Administration Strategic Plan required the preparation of a Collection Manual. To implement this vision, the Collection Service initiated the preparation of the Manual with the assistance of the TAAP Experts. A counterpart group from the Collection Programs Division gathered all collection issuances and prepared the draft of the BIR Collection Manual in close coordination with other collection personnel. LLphil Upon its completion a group of higher level officials who are knowledgeable and directly involved in collection operations particularly the Chief and Assistant Chief of the Collection Service, several Regional Directors and Assistant Directors and some Regional Collection Division Chiefs thoroughly reviewed and finalized the manual. II. OBJECTIVES The following objectives were the primary considerations in preparing this Collection Manual: 1. To consolidate all collection issuances from receipt of collection up to the seizure, administration and disposition of acquired assets; 2. To provide revenue officers easy reference in collection enforcement and administration, and 3. To improve collection performance through strict adherence to the provisions of the manual. III. RESPONSIBILITIES The Collection Service shall 1. Cause the printing and distribution of the BIR Collection Manual to all Regional Directors, Revenue District Officers and Revenue Officers concerned; 2. Ensure that a continuing training/seminars pertaining to this Manual are held for all Revenue Officers involved in the collection of internal revenue taxes in all Revenue Regions and District Offices; 3. Monitor the implementation of the manual and make the necessary adjustments/corrections of its text if necessary based on the recommendations of the field offices implementing the same, and 4. Provide the manual as a reference of all Revenue Officers who are seconded to the Tax Computerization Program (TCP) of the Bureau as Expert-Users, ITS automated (SUG) and Manual Procedures Guide (MPG) process writers. The Regional Offices shall 1. Instruct all Revenue Officers to strictly implement the provisions of the manual; 2. Provide a periodic system of monitoring the implementation of the manual; and 3. Conduct a spot-checks and regular follow-ups to ensure compliance with the policies and procedures contained in the manual by all field Collection Personnel. The Revenue District Offices shall 1. Periodically check whether the policies and procedures of the manual have been fully implemented and complied with by all concerned; 2. Conduct continuing training/seminars for all Revenue Officers involved in collection activities from receipt of tax returns and the amounts paid, collection of receivable accounts, seizure, administration and disposition of acquired assets and so on using the Collection Manual as the training material; and liblex 3. See to it that all Revenue Collection Officers doing collection work are well-informed and have complete understanding and assimilation of the manual's contents. IV. EFFECTIVITY This Order takes effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue