Preparation of Manual of Operations

March 28, 1966 REVENUE MEMORANDUM ORDER NO. 25-66 SUBJECT : Preparation of Manual of Operations TO : All Internal Revenue Officers Concerned It has been observed by this Office that there are no fixed regulations and procedures to cover the operations of the different units of the Bureau which lead to diversified actions on the same subject matter by the different units concerned inasmuch as there are no guidelines to be followed. Frequently, this situation leads to confusion in the operations and to the failure to fix or determine the person or persons responsible. With the expansion of the Bureau through the continual increase in the number of employees, the transfer of the collection function from Deputy Provincial Treasurers to Collection Agents of the Bureau, the increase in the number of departments and divisions in the National Office, the organization of Regional Offices, and the increase in the number of inspection districts, uniformity of action in the different units has been lacking. While circulars, orders and procedures have been issued they were, however, of limited scope and do not cover the complete operations of particular units. The manual on audit investigation and procedures issued in 1954 is already obsolete and needs up-dating. From the foregoing, it becomes imperative to promulgate a manual of operations for the different units of the Bureau so that actions taken by the employees concerned can be standardized and responsibilities fixed. The manual to be prescribed shall be divided into the following: 1. Audit and Investigation 2. Collection 3. Specific Tax 4. Legal 5. Administrative 6. Management planning 7. Internal Audit 8. Data Processing The above divisions of the manual may be further sub-divided to apply to the operations of regional offices, inspection districts, and collection agents offices depending on the needs thereof. The manual should include necessary instructions on how a unit, division or office should operate; the forms of reports to be submitted and such other matters as may be necessary to insure effective and efficient operations of the different units of the bureau. For this purpose, a Special Group is to be created to take charge of the preparation of the Manual. The said Group is given up to September 30, 1966 within which to submit a final report. It should, however, submit progress report every fifteen (15) days. Portion of the manual shall likewise be submitted as soon as Finished so that it can be transmitted to the officials concerned for comment and recommendation. The provisions of this Revenue Memorandum Order shall be effective immediately. cdt (SGD.) MISAEL P. VERA Commissioner of Internal Revenue