Furnishing the Tax Accounts Division With Documents and Reports Containing Data of Assessments, Payments, and/or Adjustments of Tax Cases

May 31, 1965 REVENUE MEMORANDUM ORDER NO. 24-65 SUBJECT : Furnishing the Tax Accounts Division with Documents and Reports Containing Data of Assessments, Payments, and/or Adjustments of Tax Cases I Purpose This Order is issued to enable the Tax Accounts Division to accomplish its objectives of maintaining an accounting system which would reflect a complete, accurate and up-to-date record of all tax accounts. aisadc II Procedures A Monthly Report on the Changes of Status of Cases Covered by Assessment Notices and/or Letters of Demand : 1. All units of the Bureau handling tax cases formally assessed and/or demanded where a change in status not involving cash transactions or changes in the amounts or in the due dates of payments occur, shall accomplish the Change of Status report (BIR Form No. 19.67 copy attached). 2. The report is the same as the Form B report required in Revenue Memorandum Order Nos. 23-64 and 1-65. All cases whether under study, pending action or already decided shall be reported in this form. The instances where changes in status of tax cases occur and the units responsible for reporting the same are as follows: a. The income and business tax branches and the legal and litigation branches who handle collectible tax cases which are protested by the taxpayer or protested cases which become collectible later shall report the status of these cases in their possession in the Change of Status Report. b. Protested cases which are referred or appealed to the Commissioner of Internal Revenue in the National Office shall be reported by the division or unit handling the tax case. c. Protested cases which cannot be decided without being elevated to the courts whether at the instance of the taxpayer concerned or of the Bureau, shall be reported by the Legal and Litigation Branch or the Litigation Division, as the case may be. d. Any change in the status of tax cases covered by warrants of distraint and levy and/or garnishment shall be reported by the collection branch concerned. e. Tax cases of taxpayers who have changed residence during a particular month, and pending confirmation of transfer, shall be reported by the collection branch concerned. 3. The change of status report shall be submitted monthly on or before the fifth day after the end of the month during which the change of status occurred. 4. The report shall be in triplicate and distributed as follows: Original Data Processing Center Duplicate Tax Accounts Division Triplicate File copy of the preparing unit. B Monthly Report of Collections (BIR Form No . 12 . 31) : 1. A copy of the Monthly Report of Collections by Collection Agents (BIR Form No. 12.31) shall be furnished the Tax Accounts Division every fifth day after the end of a particular month for which the report is made. In this connection, Section 2, Chapter IV of the Manual of Instructions to Collection Agents and Collection Clerks is hereby amended so that the triplicate copy of BIR Form No. 12.31 which is furnished to the Regional Director shall henceforth be submitted to the Data Processing Center for posting the necessary data into taxpayers records, after which the report with the updated taxpayers accounts list shall then be transmitted to the Tax Accounts Division for checking and control. 2. The Accounting Division is also instructed not to send the official receipts accompanying the monthly report of collections to the Data Processing Center or the Tax Accounts Division. C Monthly Report and Listing to be Prepared by the Data Processing center : The Data Processing Center shall furnish the Tax Accounts Division with the following: 1. A Monthly List of taxable income tax returns processed by them starting with the taxable year 1964. The List shall include, among others, such information as taxpayer's record number, if any, the name and address of taxpayer, assessment number, due date of payment, amount due, amount paid, official receipt number and the date of receipt. 2. A list of current and delinquent accounts paid in the Collection Agent's offices of Regional Districts Nos. 4, 5 and 6 based on the Daily Abstract of Collections submitted by the collection agents. Payments for second installments for current income tax liabilities shall also be included in this list. The list shall include, among others, taxpayer's record number, if any, the name and address of the taxpayer, the assessment or demand number of the tax case, the amount paid, the official receipt number and the date of payment. 3. A monthly list of assessments and/or demands based on the Form 40.00 report and authority to change assessment. 4. A copy of the monthly and annual transactions register. 5. A copy of the monthly and annual delinquent accounts list. 6. A monthly list of business tax returns showing, the taxpayer's record number, if any, the name and address of the taxpayer, the nature of business, the amount paid for each kind of business, the official receipt number and the date of payment. 7. A copy of the National Tax Register. 8. Other listings or reports which may be required from time to time. Upon receipt of the various documents stated above, the Tax Accounts Division shall check the reports and enter the necessary data therein into their control books. The Tax Accounts Division shall also maintain a check list of all reports submitted and call the attention of any unit or office in the National Office or in the regional district who fails to submit the required report or listings on time. This Order modifies or amends any existing order, circular, or instruction or any portion thereof which are inconsistent herewith. This Order takes effect July 1, 1965. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue INSTRUCTIONS General : 1. This form shall be used in reporting changes in status of tax accounts not involving cash transactions or due dates and covered by assessment notices and/or letters of demand whether current or delinquent. It shall be accomplished on a monthly basis. 2. The organizational unit in charge of the tax case shall submit the originals and duplicates of the report directly to the Data Processing Center and the Tax Accounts Division, respectively, not later than the fifth day after the particular month for which the report has been prepared. 3. A separate sheet may be used in reporting each class of cases. Place "X" mark in the appropriate box to indicate the class of cases to be reported. To serve as guide in the preparation of the report, each class of cases are hereby defined: 1. Protested Cases Cases protested by taxpayers which after review by the appropriate division or branch are referred to examiners because the protests raise issues which cannot be decided without reinvestigation. 2. Cases under Litigation or Pending in Court Cases which are actually in court either at the instance of the taxpayer concerned or of the Bureau of Internal Revenue. 3. Cases Pending Confirmation of Transfer Cases wherein the taxpayer concerned have been reported to have changed their residence. cdtech 4. Cases Pending in the Appellate Division Protested cases elevated to the Appellate Division at the instance of the taxpayer concerned. 5. Cases under Warrants of Distraint and Levy Cases covered by Warrants of Distraint and Levy already issued to taxpayers. Specific : Columns 1 6 are self-explanatory. Column 9 Remarks The following information shall be entered in this column: a. In case of transfer, state the reported new residence of the taxpayer. b. In case of protested cases or cases pending in court, state the Branch or Office handling the case. c. State the previous status of the tax case prior to its present classification in this report as from collectible to protested, or from protested to court, etc.