Proper Classification of Internal Revenue Collection

July 10, 1981 REVENUE MEMORANDUM ORDER NO. 22-81 SUBJECT : Proper Classification of Internal Revenue Collection TO : Revenue Service Chiefs (Data Processing Center and Collection Office), Regional Directors, Revenue District Officers, Revenue Collection Supervisors, Collection Agents, RTR/ROR Issuing Officers and All Their Concerned It has been noted that reports on internal revenue collections prepared by the Data Processing Center show substantial amounts which cannot be properly identified as to source by kind of tax. Consequently, Statistics on revenue collections are inaccurate. Collections from some taxes are either understated or overstated. To correct this deficiency and to enable DPC to furnish top management with more meaningful data and information on revenue collections to serve as basis for policy decisions, the following remedial measures are hereby prescribed for compliance by all concerned. 1. Revenue Regional Directors, Revenue District Officers and Revenue District Collection Supervisors shall see to it that each Collection Agent, Cash Clerk or RTR/ROR Issuing Officer has a copy of the latest handbook on the BIR Tax Numeric Code issued under RMO 17-79 dated August 15, 1979. All other handbooks on the BIR Tax Numeric Code previously issued shall be retrieved and returned to the Property Division; 2. Regional Offices shall conduct training sessions on the proper use of the Tax Numeric Code; 3. RDO's and Collection Supervisors shall exercise closer supervision over Collection Agents and all other personnel issuing RTRs or RORs and shall see to it that the correct Tax Numeric Code is properly indicated on these documents, Heads of Collection Units shall anticipate the kinds of taxes due on certain dates and shall see to it that Receipt Issuing Officers have a transcript of the tax numeric code of the taxes due on certain dates for ready reference; 4. The DPC shall comply with procedures embodied in RMO 30-78 which specifies that it shall test check information on the kind of tax as shown in the Central Bank print outs against the BIR copy of RTRs issued in order to detect errors that may have been committed in the process of data capture from the source documents; 5. The Data Processing Center, Statistical and Accounting Divisions shall determine the correctness of the classification of collections as to source by kind of tax and shall inform the Revenue Service Chief (Collection Office) of misclassifications of the Regional Offices to indicate the correct Tax Numeric Code on the RTRs and RORs; 6. The Collection Office shall initiate disciplinary action on all those found not complying with the instructions issued in this RMO. cd Strict compliance with this Order is hereby enjoined. (SGD.) RUBEN B. ANCHETA Acting Commissioner