Collection of Delinquent Accounts from April 1 to June 30, 1964

April 1, 1964 REVENUE MEMORANDUM ORDER NO. 22-64 SUBJECT : Collection of Delinquent Accounts from April 1 to June 30, 1964 TO : All Regional Directors and Others Concerned In view of the commitment of this Office to the Congress of the Philippines to collect no less than P100,000,000 out of the collectible accounts, during the period from April 1 to June 30, 1964, there is hereby allocated to each regional office on the basis of the outstanding delinquent and current accounts as of March, 1964 the goals to meet the commitment, detailed as follows: OUTSTANDING COLLECTIBLES AS OF MARCH, 1964 Regional Office Delinquent Current T o t a l GOAL RO-1 P2,331,292.22 P2,084,385.41 P4,415,677.63 P787,650.38 RO-2 1,185,730.16 387,394.85 1,573,125.01 280,610.41 RO-3 5,551,578.01 1,990,344.64 7,541,923.05 1,345.310.82 RO-4 133,390,578.26 37,653,636.87 171,044,215.13 30,510,471.93 RO-5 85,933,807.95 46,626,676.05 132,560,484.00 23,645,832.79 RO-6 134,682,909.66 39,732,795.23 174,385,704.94 31,106,519.04 RO-7 6,043,211.34 3,951,269.53 9,994,480.87 1,782,792.40 RO-8 868,683.45 740,209.36 1,608,892.81 286,990.58 RO-9 996,561.90 380,976.03 1,377,537.93 245,722.03 RO-10 8,491,189.68 4,241,883.92 12,733,073.60 2,271,296.24 RO-11 12,630,322.02 13,120,165.71 25,750,487.73 4,593,312.49 RO-12 2,655,427.13 1,609,302.16 4,264,729.29 760,732.56 RO-13 2,122,381.90 4,716,650.06 6,838,831.96 1,219,895.04 RO-14 2,707,903.61 2,125,129.83 4,833,033.44 862,105.34 RO-15 1,321,004.85 365,024.10 1,686,028.25 300,749.95 TOTALS P400,882,582.54 159,725,643.80 560,608,226.34 100,000,000.00 The above outstanding accounts receivable represent the collectibles in regional offices as of March, 1964 and do not include cases which are protested, in court, transfers pending confirmation or those covered by warrants of distraint and levy. All current accounts receivable for the months of March to June, 1964 shall also constitute a part of the delinquencies to be collected and shall be in addition to the goals allocated to each regional office based on the listing in the preceding paragraphs. In order to insure the collection of delinquent accounts, especially those which are about to prescribe, the taxpayer should be required to file a surety bond to guarantee the payment of his account and sign a waiver in accordance with the requirements of General Circular No. V-269, dated January 23, 1958. Delinquent taxpayers who have previously filed surety bonds but have failed to meet the installments as they fall due, should be required to pay the unpaid balance immediately in accordance with the terms of the surety bond. Upon failure to pay, the necessary steps leading to the forfeiture of the bond should be immediately taken, and if necessary a warrant of distraint and levy should be issued to enforce the collection of delinquencies. Beginning April 24, 1964 and every Friday thereafter, all Collection Agents and Cash Clerks shall submit to the Chief Revenue Officer a weekly list of collections of delinquent accounts appearing in the IBM list of July 1, 1963 and those subsequently demanded from the said date. If this is not feasible due to the distance of the municipality where the Collection Agent or Cash Clerk is assigned to the office of the Chief Revenue Officer, a telegram should be sent to the Chief Revenue Officer giving the number of cases closed by payments and amount involved during the week. The first report should cover the period from April 1 to 24, 1964 and subsequent reports shall cover collections from Monday to Friday. The Chief Revenue Officer shall consolidate the reports received from Collection Agents and Cash Clerks and submit said consolidated report to the Chief, Collection Branch through the fastest available means of communication. The Chief of the Collection Branch shall in turn consolidate the reports submitted by the Chief Revenue Officers and submit such consolidated report to the Commissioner of Internal Revenue, Attention: Chief, Delinquent Accounts Division, on or before Friday following the week for which the report is made. cdta Strict compliance of these instructions is hereby enjoined. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue