Preparation and Monitoring of Report on the Number of Registered Taxpayers and Stop Filers

February 17, 1998 REVENUE MEMORANDUM ORDER NO. 22-98 SUBJECT : Preparation and Monitoring of Report on the Number of Registered Taxpayers and Stop Filers TO : Regional Directors, Revenue District Officers, Chief of Statistics Division and Others Concerned I. Objectives This Revenue Memorandum Order is issued to: 1. generate a more accurate statistical profile on the number of registered taxpayers; and 2. monitor the incidence of stopfiling through information on the number of stopfilers and reasons therefor. II. Procedure 1. The Revenue District Officer (RDO) shall prepare a report on the number of registered taxpayers and stop filers based on the prescribed format (see Annex A BIR Form No. 1936). 2. In accomplishing the report, the following must be indicated: A. Total number of registered taxpayers from the previous quarter; B. Number of new registrants for the current quarter; and C. Total number of stop filers by type of taxpayer which shall be classified based on the reason for its stoppage (e.g. No Income, Transfer and/or other reasons which are to be specified). The report shall be based on the Taxpayer Record Update (TRU) data or the taxpayer ledger of the district office in case of incomplete TRU data. 3. The RDO shall submit the original copy of the report to the Chief, Statistics Division and copy furnished, The Regional Director, not later than the 15th working day following the end of each quarter. 4. The Statistics Division shall evaluate and prepare a consolidated report on the number of registered taxpayers and stop filers per revenue region/district to be submitted to the CIR and copy furnished the DCIR for Operations Group and the Regional Director not later than the 20th working day following the end of each quarter. III. Effectivity This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner ANNEX A