Creation of the Non-Filers Task Force

May 26, 1983 REVENUE MEMORANDUM ORDER NO. 22-83 SUBJECT : Creation of the Non-Filers Task Force TO : All Service/Office Chiefs Concerned All Regional Directors All Others Concerned To ensure that all taxfilers perform their duty and obligation to file their income tax returns, the Non-Filers Task Force is hereby created to carry out special assignment, activities and procedures. I. SCOPE The task force, composed of: 1. Steering Committee - Hon. Romulo M. Villa, Deputy Commissioner - Eufracio D. Santos, National Assessment Office Service Chief - Reynoso A. Floreza, Legal Office Service Chief - Victor A. Deoferio, Jr., Section Operations Office Service Chief - Dennis S. Deveza, RISSI General Manager; 2. Selected National Office/RD Examiners; and, 3. Technical/Clerical Staff shall require and see to it that all taxfilers (Corporations/Partnerships) who failed to file their ITRs for the calendar year 1981 as per the Preliminary List of Non-Filers released to the Regional Directors on May 20, 1983, file their ITRs at the National Office or the nearest RDO. acd II. FLOW OF ACTIVITIES In general, the sequence of activities shall be as follows: Arrow 1.1 - The Steering Committee shall release the list to each regional director. 1.2 - The regional directors shall distribute the list to the Assessment Branch Chiefs and the RDO examiners concerned for preliminary non-contract verification of the listed entities. 1.3 - The Assessment Branch/RDO shall submit to their regional directors the reports/recommendations based on their preliminary verification. 1.4 - The regional directors shall consolidate the reports/recommendations from the Assessment Branch and the RDOs and submit them to the Steering Committee. 1.5 - The Steering Committee shall evaluate the consolidated reports and assign to the Tax Fraud & Intelligence Divisions those cases for thorough investigation. 1.6 - The Tax Fraud & Intelligence Divisions after thorough investigation shall submit to the Steering Committee those cases for prosecution. 1.7/1.8 - The Steering Committee shall assign the cases for prosecution to the Prosecution Division, Legal Office (for Metro Manila cases) or to the Regional Directors (for Provincial cases). 1.9 - The regional directors shall assign the provincial cases for prosecution to the Legal Branch under them. III. ASSIGNMENT, ACTIVITIES, PROCEDURES A. STEERING COMMITTEE The Committee, who shall be reporting directly to the Commissioner, shall have the following functions: 1. Distribute the Preliminary List of Non-Filers to the respective regions. 2. Receive the consolidated reports and recommendations from the regional directors. 3. Handle the transactions for compromise, as recommended by the appropriate offices. 4. Evaluate 'for prosecution' recommendations and prepare the grounds, if necessary, prior to turnover of the said cases to the Prosecution Division (for Metro Manila cases) or to the Regional Director/Legal Branch (for Provincial cases). aisa dc 5. Coordinate and monitor the activities of all personnel concerned. B. REGIONAL DIRECTORS 1. Receive and dispatch the list to the Assessment Branches and the Regional District Offices (RDOs) under their jurisdictions. 2. Receive and consolidate the reports/recommendations of the Assessment Branch and the RDO on the following data: a. Whether the ITRs of the listed entities have been duly received by the Assessment Branch or the RDO but have not been transmitted to the National Office. In which case, they should be sent immediately to the National Office. b. Whether the Assessment Branch or the RDO has transmitted them to the National Office, but were lost in transit. In which case, copies of the ITRs must be sent immediately to the National Office. c. Whether the listed entities are not in their logbooks/records, which means they did not actually file their ITRs. d. Whether the address of the listed entities are not updated/accurate. In which case, the complete and accurate addresses must be indicated. 3. Compile the second copy of the Preliminary List of Non-Filers from their Assessment Branches as per attached instructions to the Memorandum dated May 30, 1983. The resulting figures and documents must be transmitted to the National Office on or before June 10, 1983. 4. Receive and transmit to the Legal Branch under them, the 'for prosecution' cases, i.e. cases which require legal action. C. ASSESSMENT BRANCH 1. Conduct preliminary verification on the entities included in the List of Non-Filers in their jurisdiction, per the conditions enumerated in Section B-2. 2. Submit their reports/recommendation on their preliminary verification to their Regional Director. D. NATIONAL OFFICE INVESTIGATION GROUP This group shall be composed of examiners from the: a. National Assessment Office b. Sector Operations Office c. Tax Fraud Division d. Intelligence Division Their functions are as follows: 1. Receive the 'for investigation' cases from the Steering Committee. 2. Conduct a thorough investigation on the said cases. 3. Refer all cases requesting for a compromise to the Steering Committee. 4. Recommend the cases requiring prosecution to the Steering Committee. E. PROSECUTION DIVISION (For Metro Manila Cases) LEGAL BRANCH (For Provincial Cases) 1. Carry-out the necessary legal actions on the cases submitted to them by the Steering Committee. 2. Report to the Steering Committee on the developments of each of the cases. IV. EFFECTIVITY This Revenue Memorandum Order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner