Adoption and Implementation of the Computerized Tax Collection Information System Tax Receipt and Deposit Module (TX-CIS-TAXREDEP) at Certain Collection Offices in Revenue Regions 4-A and 4-B

August 27, 1984 REVENUE MEMORANDUM ORDER NO. 25-84 SUBJECT : Adoption and Implementation of the Computerized Tax Collection Information System Tax Receipt and Deposit Module (TX-CIS-TAXREDEP) at Certain Collection Offices in Revenue Regions 4-A and 4-B TO : Chief Collection Service, Chief, Financial and Management Service Chief, Personnel and Administrative Service Regional Directors, Revenue Regions 4-A and 4-B, Chiefs of Collection Branches, Revenue Regions 4-A and 4-B, Revenue District Officers, Revenue District Offices under Revenue Regions 4-A and 4-B, Information Systems Development Staff, Collection Agent of Revenue District Offices under Revenue Regions 4-A and 4-B, Others Concerned I. SCOPE - Promulgated hereunder are the rules and procedures for the guidance of all concerned in connection with the implementation of the Tax Collection Information System Tax Receipt and Deposit Module. II. RATIONALE - Having successfully attained the objectives of the Pilot Tests I and II of the TX-CIS-TAXREDEP pursuant to Revenue Memorandum Order No. 36-83 dated November 8, 1983 and Revenue Memorandum Order No. 7-84 dated February 24, 1984, respectively, the actual implementation of the system at the collection offices located at Revenue Region IV-B Building and National Office Building; and South Manila and Binondo collection offices in Revenue Region 4-A, is in order. Adoption of Pilot Test Phase I in the remaining collection Stations in Region 4-A and 4-B shall likewise be launched as tellering branches when available. This will facilitate the preparation and submission of collection information needed by the Government in its economic development programs as well as to correct the flaws of the collection system of the Bureau pursuant to Executive Order No. 937 dated March 1, 1984. casia III. MECHANIZED COLLECTION SYSTEM DOCUMENT FLOW A. Taxpayer shall submit basic documents with Payments to be made to EDP Revenue Teller who shall accept the same if the information required thereat are completely filled-up. Otherwise, the basic documents shall be returned to taxpayer for its proper completion. Basic documents with no payment shall be submitted to the Collection Agent. B. If the lacking information in the basic documents calls for the implementation of tax laws, the EDP Revenue Tellers shall direct/refer the taxpayer to the Tax Assistance Officer. The Tax Assistance Officer is duty bound to assist the taxpayer in correcting and/or completing the basic documents. C. Finding the basic documents fully accomplished, the EDP Revenue Tellers shall process and validate the basic documents, generate and sign Payment Order (PO). D. Thereafter, EDP Revenue Teller shall return one (1) copy of basic documents and issue four (4) copies of the Payment Order to the taxpayer. He shall likewise retain for file the remaining copies of the basic documents and Payment Order. cd E. Taxpayer shall pay the tax due to the bank that is indicated in the Payment Order. He shall likewise present and submit four (4) copies of the issued Payment Order. F. Bank shall receive payment, prepare Confirmation Receipt (CR) and issue the original thereof, and return one (1) copy of the Payment Order to the taxpayer. It shall likewise retain for file the remaining copies of the PO's and CR's. G. At-the-end-of-day. 1. EDP Revenue Teller shall print the required daily reports. 2. Bank shall submit report on the Confirmation Receipt issued to the Banking Computer Center thru Back Office Clerk. IV. DELINEATED RESPONSIBILITIES A. Responsibility of EDP Revenue Tellers 1. Start the machine every morning or whenever the need arises such as in the case of brownouts, machine breakdown or machine turn-offs. 2. Receive basic documents from taxpayer. 3. Ascertain that the original, duplicate, and triplicate copies of the basic documents are properly accomplished by paying particular attention to the following: a) That the return is duly signed by the taxpayer; b) That the name, date of birth and tax account number of filer and spouse including their complete address, as well as the name(s), complete date(s) of birth and relationship of dependent(s) to the filer are stated. In addition, the period covered and the type of tax are likewise stated. c) That the correct forms are used and required attachments, whenever applicable are submitted. d) That the amount to be paid is stated when the taxpayer opted for installment. 4. Refer basic documents with erroneous or missing data to the Tax Assistance Officer. 5. Process basic documents as follows: a) Basic documents with payments to be made: - Encode all required data as prompted on the terminal. - Assign Authorized Agent Bank based on adopted scheme. - Insert basic documents in the validation printer for machine validation of the same. - Insert Payment Order form in the line printer to start printing of the same. - Sign Payment Order. - Return one (1) copy of the validated basic documents together with the first four (4) copies of the Payment Order to the taxpayer. - Retain remaining copies of the basic documents and Payment Order for file. b) Basic documents with no payments to be made (i.e. refundable, even and exempt); - Receive batched documents from Collection Agents - Encode all required data as prompted on the terminal - Insert basic documents in the validation printer for machine validation of the same. - Retain basic documents for file. 6. Encode data based on the report received from the bank. 7. Encode unprocessed basic documents and Payment Order which are still in the custody of the Collection Agent of covered Collection Stations. 8. At-end-of-day. - Print the Report of Collection by Type of Tax and Report of Collection by Bank. - Turn-off the machine. B. Responsibility of Tax Assistance Officer 1. Answer any query from taxpayer. 2. Assist taxpayer in properly accomplishing basic documents. For this purpose, the Tax Assistance Officer shall be chosen from among the competent BIR personnel who holds the position of a Revenue Examiner or Collection Agent. C. Responsibility of Back Office Clerk 1. Requisition Payment Order from the Administrative Branch of the Regional Office. The Requisition Order shall be signed by the General Manager or Deputy General Manager of RISSI. 2. Consolidate all transaction cassette tapes and print the Daily List of Payment Orders issued by booklet seven (7) copies. 3. Receive Report on the Confirmation Receipt issued from the banks. 4. Batch one (1) copy of the basic document for transmittal to the Revenue Computer Center. 5. Transmit all reports together with the remaining copy of the basic documents and card copy of the Payment Order to the Revenue District Office concerned thru the Collection Agent. cd 6. Transmit all transaction cassette tapes, batched documents and control totals to the Revenue Computer Center. D. Responsibility of Regional Administrative Branches 1. Provide, upon request of EDP Revenue Tellers, payment order forms and similar forms. E. Responsibility of Participating Authorized Agent Banks 1. Receive tax payments from the taxpayer based on the validated payment order. 2. Sign and issue Confirmation Receipt. 3. Transmit on a daily basis to the Back Office Clerk a report on the Confirmation Receipts Issued containing the following information: a) CR Number b) Date Issued c) PO Number d) Name & Address of Taxpayer e) Amount Paid f) If payment is by check, Check No. and date as well as the drawee bank. F. Responsibilities of Collection Agent . 1. Batch and transmit all unprocessed basic documents and Payment Order which are still in the custody of Collection Agents of covered Collection Stations filed/issued starting January, 1984 to RISSI. 2. Receive Basic Documents with no payments to be made (i.e. refundable, even and exempt). At the end of the day, batch one copy of these Basic Documents and forward them to the EDP Revenue Tellers for processing. 3. Perform other current functions and responsibilities such as but not limited, to selling of documentary stamps, issuance of ROR, tax enforcement, tax information, except the issuance of payment orders, requisition of payment orders and preparation of collection report based on payment orders issued. 4. Schedule of training of BIR personnel taking into account the following qualifications: a. College graduate, preferably accounting. b. Must know how to type. G. Responsibility of RISSI Conduct training on the operations of the Mechanized collection system for personnel of collection offices with tellering machines. V. IMPLEMENTATION OF THE SYSTEM A. Full implementation of the system is hereby set for collection stations located at Revenue Region IV-B Building including those at the National Office Building, upon the signing of this Memorandum Order. Collection Stations of Revenue Regions IV-A shall likewise implement the system as soon as the place is ready and prepared to use tellering machines. B. Adoption of the Phase I or Phase II, as the case may be, of the Pilot Test is likewise launched in the remaining Collection Stations of Revenue Regions IV-A and IV-B as tellering machines become available. C. In offices where there are no tellering machines, the existing manual collection system shall still be followed: VI. CREATION OF STEERING COMMITTEE A. Steering Committee is hereby created to monitor the progress of the system, analyze problems that are from time to time, encountered in its implementation and propose and recommend solutions in order to achieve the goal of the system. * Mr. Aquillino T. Larin - Chairman Chief, Collection Office * Mr. Jesus P. Parado - Member Director, Revenue Region IV-A * Mr. Jose M. Salindong - Member Director, Revenue Region IV-B * Mrs. Paz B. Suarez - Member Chief, Financial and Management Service * Mr. Honorio A. Todino - Member Chief, Personnel and Administrative Service * Mr. Cecilio T. Marcelo Chief, Collection Performance Control Division * Mr. Julian Montano, Jr. - Member Group Supervisor, Revenue District Office-Mandaluyong * Mr. Dennis S. Deveza - Member General Manager - RISSI VII. ADDITIONAL RESPONSIBILITY OF COLLECTION AGENTS IN COLLECTION OFFICES WHERE THE PILOT TEST-PHASE I SHALL BE ADOPTED - Batch and transmit all unprocessed documents and Payment Orders which are still in the custody of Collection Agents of covered collection stations filed/issued starting January, 1984 to RISSI. aisa dc VIII. TURN-OVER SYSTEM When the mechanized collection system has been fully implemented and the personnel of the Collection Agent has been trained or familiarized, RISSI personnel shall be transferred to other Collection Offices for purposes of implementation. IX. REPEALING CLAUSE The provisions of Revenue Memorandum Orders and other issuances inconsistent herewith are revoked or amended accordingly. X. EFFECTIVITY This Revenue Memorandum Order shall take effect upon its approval. (SGD.) RUBEN B. ANCHETA Commissioner