Reduction of the Recurrence of Improperly Prepared Official Receipts to a Manageable Level

April 3, 1975 REVENUE MEMORANDUM ORDER NO. 22-75 TO : All Internal Revenue Officer and Others Concerned One of the main causes why receivable accounts remain un-updated and continue to accumulate from year to year is because of the careless preparation of the official receipts making it impossible for the Data Processing Center to post such payments to their respective accounts. Logically therefore, it can be concluded that the persons to be blamed for this situation are the Revenue Collectors and Cash Clerks performing tellering work because to them belong the job of preparing official receipts in receiving tax payments. However, during peak periods of filing income tax returns, some revenue examiners are deputized to issue official receipts and it has been found that some of these revenue examiners have also contributed to the mess. The present official receipt form has been prepared for adaption to computer recording. There are blanks to be filled up by the revenue collector making the official receipt which, if improperly filled up or not filled up at all, will result in the computer not being able to post the payment to the corresponding account. In such a situation manual posting is resorted to but the number of defective official receipts have become so numerous there is not enough manpower to do the work nor accomplish it within the period desired. cdt Therefore, to reduce, if not totally eliminate the recurrence of improperly prepared official receipts to a manageable level, it shall be the duties and responsibilities of the following officers to: A. Revenue District Collection Supervisor shall 1. Train all collection personnel performing tellering work in the proper filling of the official receipt and/or Tax Payment Acceptance Order (TPAO). 2. Conduct supervision to see to it that official receipts are prepared in accordance with the instructions written at the back of the front cover of each booklet of official receipts. 3. Be liable for failure to train collection personnel in the proper filling of official receipts. B. Revenue District Officers and/or Group Supervisors shall likewise 1. Train revenue examiners how to accomplish properly Authority to Accept Payment (ATAP), Tax Payment Acceptance Order (TPAO) and official receipt. (There should be one ATAP, or one TPAO, or one official receipt for each kind of tax, one for each year of assessment). 2. Conduct supervision in the proper preparation of the ATAP, TPAO, and/or Official Receipts. 3. Be liable for failure to train revenue examiners in the proper preparation of the above named documents. C. Revenue Collection Agents and Revenue Examiners shall 1. Follow strictly the instruction given to them on hour to fill correctly the official receipt, Authority to Accept Payment (ATAP) and Tax Payment Acceptance Order (TPAO). 2. Be held responsible for issuing unreadable, incomplete, and inaccurate official receipt, ATAP, and TPAO. If the carbon paper they are using does not imprint readable reproduction, they should immediately replace it with a new sheet. They shall see to it that they are well stock on carbon paper. D. Chief, Data Processing Center shall 1. After abstracting all official receipt processed at the Center, make a monthly list (3 copies) of unpostable receipts (unreadable, incomplete, inaccurate) classifying them by place of issue. That is, by revenue region, then by revenue district, and finally by municipalities or cities. This is to facilitate the distribution of the list and official receipts easier. 2. Forward to the Revenue Operations Head (Collection) not later than the 10th day after the end of each month the list and its corresponding unpostable receipts for appropriate action. E. Revenue Operations Head (Collection) shall Prepare appropriate instruction for the signature of the Deputy Commissioner in order to have the receipts corrected and to investigate the cause or causes and pinpoint responsibilities for the issuance of unpostable receipts. F. Revenue Regional Directors shall 1. Upon receipt of this order discuss with his revenue district officers the instructions contained herein for immediate implementation. 2. Submit to the Revenue Operations Head (Collection) a certificate to the effect that this order was taken up in conference with Revenue District Officers and Chief of Branches within ten (10) days from receipt hereof. This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5