Collection Enforcement of Unvalidated Payment Order

June 14, 1990 REVENUE MEMORANDUM ORDER NO. 26-90 SUBJECT : Collection Enforcement of Unvalidated Payment Order TO : All Internal Revenue Officers and Others Concerned The unvalidated Payment Orders have increased in number and the integrity of the collection of taxes through the banking system is at stake. To remedy this problem, collection enforcement action should immediately follow soon after Payment Orders are found unvalidated. The procedures to observe are as follows: 1. Unvalidated Payment Orders are to be listed on a weekly basis, under BIR Form No. 12.35. 2. At least two (2) collection letters be sent to the taxpayer to inquire in what bank he paid his tax, the number of his Confirmation Receipt, the date, and the amount actually paid. casia 3. After sending two (2) collection letters the taxpayer has not responded, file copies of the collection letters and the card copy of the unvalidated Payment Order shall serve as "docket" upon which warrants of distraint and levy be issued, served, and executed by the unit concerned in accordance with the jurisdictional amount involved. 4. Payment Orders which are found to have been paid are to be listed weekly under BIR Form No. 12.35 and the list shall be reported to the PO/CR Monitoring Division together with BIR Form No. 12.35A, after the end of each month. 5. The list of unvalidated Payment Orders, under BIR Form No. 12.35, shall serve as journal of accounts receivable and those found to have been paid shall be crossed out from the list after posting thereto the number of Confirmation Receipt, date paid, and amount paid. casia This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue