Prescribing the Revised Formats Used in the Evaluation of the New Payment Control System (NPCS)

June 10, 1992 REVENUE MEMORANDUM ORDER NO. 27-92 SUBJECT : Prescribing the Revised Formats Used in the Evaluation of the New Payment Control System (NPCS) TO : All Revenue Officials and Others Concerned The following amendments to RMO Nos. 1-92 concerning the report formats to be used in the evaluation of the NPCS are hereby prescribed for the guidance of all concerned. A. The Revised Report Formats (Annexes A, B1 and B2) shall be used by the Revenue District Offices (RDOs) and the Revenue Information Systems Services, Inc. (RISSI) respectively, in the preparation of the required monthly evaluation of the NPCS. B. The evaluation reports to be prepared by the said Offices shall be submitted within five (5) days from the end of the month covered. Distribution of said reports shall be as follows: For those emanating from the RDOs Original - Management Information and Data Control Systems Division (MIDCSD) Duplicate - Office of the Regional Director Triplicate - File Copy, Office of the RDO For those emanating from RISSI Original - MIDCSD Duplicate - File Copy, RISSI C. A Progress Report shall be prepared by MIDCSD (using the revised format in Annex C * ) on the basis of the evaluation reports submitted by the RDOs and RISSI. Said progress report shall be submitted to the NPCS Committee within fifteen (15) days from the end of the month covered. D. Specific instructions and guidelines on the preparation of the evaluation reports shall be as follows: 1. For the RDO(s) (Annex A) Taxpayer Identification Numbers (TINs) a. On Number of TIN Applications Sent to RISSI 1) Pending at RISSI carried forward from preceding month/s shall be the "Total TINs Pending at RISSI" (Part IA, No. 3) of the previous month's report. casia 2) Applications received this month shall refer to taxpayer's requests for TINs received by the RDO during the current month. 3) Total TIN applications sent to RISSI shall refer to the summation of all applications received from taxpayers by the RDO during the current month and all TIN applications from the RDO pending at RISSI carried forward from preceding month/s. b. On Total TINs Received from RISSI Total TINs received from RISSI shall refer to all TINs forwarded to and received by the RDO during the month, covering all TIN applications of previous and current month(s). c. On Total TINs Pending at RISSI Total TINs pending at RISSI shall refer to all TIN applications sent to RISSI minus total TINs received from RISSI during the month. d. On Number of TINs Released to Taxpayers 1) Based on Applications Filed shall refer to all TINs issued during the month by the RDO to taxpayers based on applications filed with said RDO, and includes TINs issued based on the master lists (of VAT, Withholding Agents) 2) Based on Hold List shall refer to TINs issued to taxpayers on said list. 3) Total TINs released to taxpayers shall be the summation of all TINs issued to taxpayers during the month based on applications filed and on hold list. e. On Number of Unclaimed TINs 1) Unclaimed TINs returned to RISSI for cancellation/file shall refer to all unclaimed TINs transmitted to RISSI by the RDO for cancellation/file during the month. 2) Unclaimed TINs as of the end of the month shall refer to the balance of unclaimed TINs at the end of the month. Stop-filers f. On the Number of Taxpayers in Stop-filer Lists and of Reminder Letters 1) Taxpayers in stop-filer lists shall refer to delinquent taxpayers appearing in said listings for the month. 2) Reminder Letters sent to taxpayers shall refer to reminder notices served/transmitted by the RDO to delinquent taxpayers during the current month. 3) Follow-up notices sent to taxpayers shall refer to letters sent to taxpayers by the RDO during the month for failure to respond to the original reminder letters. 4) Verifications conducted on stop/non-filers who did not respond to reminder/follow-up notices shall refer to validations made by the RDO concerning delinquent taxpayers during the month. Tax Filers/Collections g. Tax filers/collections shall be the comparative presentation of tax filers and collections for the current month against tax filers and collections for the same month of the previous year by kind of tax . cdt 2. For RISSI (Annex B-1) Taxpayer Identification Numbers (TINs) a. On Number of TIN Applications Received From the RDO 1) Carried forward from preceding month/s shall refer to "Total TINs Pending Issuance/Release to the RDO" (Part A, No. 4) of the previous month. 2) Received this month shall refer to TIN applications received from the said RDO during the current month. 3) Total TIN applications received from the RDO shall be the summation of TIN applications carried forward from preceding month/s and all TIN applications received from the RDO during the current month. b. On Total TIN Applications Processed Total TIN applications processed shall refer to the number of TIN applications processed by RISSI during the month based on the total TIN applications received from the RDO. c. On Total TINs Released/Issued to the RDO Total TINs released/issued to the RDO shall refer to all TINs forwarded/released to the RDO during the month, covering all TIN applications received from the RDO in previous and current month(s). d. On Total TINs Pending Issuance/Release to the RDO Total TINs pending issuance/release to the RDO shall refer to the total TIN applications processed minus total TINs released/issued to the RDO during the month. e. On Total Unclaimed TINs Returned by the RDO for Cancellation/File Total unclaimed TINs returned by the RDO for cancellation/file shall refer to the number of unclaimed TINs for cancellation/file received by RISSI from the RDO during the month. Stop-Filers f. Taxpayers in stop-filer lists shall be the number of delinquent taxpayers appearings in the monthly alphabetical listings of non-filers and late-filers of an RDO, by kind of tax generated and transmitted to Value-Added Tax, Withholding Tax and Management Information and Data Control Systems Divisions, respectively. Tax filers/Collections g. Tax filers/collections shall be the comparative presentation of tax filers and collections for the current month against tax filers and collections for the same month of the previous year by kind of tax. 3. For RISSI (Annex B-2) Taxpayer Identification Numbers (TINs) a. On Number of TINs Generated 1) From applications received from the RDOs shall refer to total TINs generated during the month based on TIN applications received from the RDOs. 2) From applications filed directly with RISSI shall refer to total TINs generated during the month based on TIN applications filed directly with RISSI. 3) Total TINs generated shall refer to the summation of all TINs generated during the month from total TIN applications received from the RDOs and from those filed directly with RISSI. b. On Number of TINs Released/Issued 1) To the RDOs shall refer to the number of TINs released/issued during the month, covering TIN applications received from the RDO. 2) Directly to Taxpayers shall refer to the number of TINs released/issued during the month, covering TIN applications filed directly with RISSI. 3) Total TINs Released shall refer to the summation of the number of TINs released/issued to the RDOs from the TIN applications received from the RDO and the number of TINs released/issued directly to the taxpayer from applications filed directly with RISSI during the month. c. On Number of TINs Pending Issuance/Release 1) To the RDOs shall refer to the number of TINs pending issuance/release based on the total TINs generated from applications received from the RDO minus total TINs released/issued to the RDO during the month. 2) Directly to taxpayers shall refer to the number of TINs pending issuance/release based on the total TINs generated from applications filed directly with RISSI minus total TINs released directly to taxpayers during the month. 3) Total TINs pending issuance/release shall refer to the summation of the number of TINs pending issuance/release to the RDOs and the number of TINs pending issuance/release directly to taxpayers during the month. d. On the Number of Unclaimed TINs 1) Returned by the RDOs for cancellation/file shall refer to the total number of unclaimed TINs returned by the RDOs for cancellation/file during the month. 2) From those filed by taxpayers directly with RISSI shall refer to the number of TINs left unclaimed by taxpayers who filed directly with RISSI during the month. 3) Total Unclaimed TINs shall refer to the summation of the number of unclaimed TINs returned by the RDO for cancellation/file and from those left unclaimed by taxpayers who filed directly with RISSI during the current month. Stop-Filers e. Stop-filer lists shall be the monthly alphabetical lists of non-filers and late-filers by RDO and by kind of tax, generated and transmitted to Value-Added Tax, Withholding Tax and Management Information and Data Control Systems Divisions, respectively. Taxpayers appearing in said listings shall be the number of delinquent taxpayers for the month. 4. For MIDCSD (Annex C * ) a. On TIN(s) Data on TINs used in the Progress Report for a given month shall be based on the evaluation made of the reports submitted by RISSI and the consolidated reports of the RDOs for a given month. b. On Stop-filers Information on stop-filers reflected in the Progress Report for a given month shall be based on the evaluation reports submitted by the RDOs and RISSI for said period. cdt c. On Tax Filers/Collections Figures on tax filers/collections utilized in the Progress Report for a given month shall be the reconciled figures based on the RISSI evaluation reports and the consolidation of evaluation reports submitted by the RDOs for said period. E. Effectivity: This Order shall take effect immediately. cdt EUFRACIO D. SANTOS Officer-in-Charge Deputy Commissioner * Annex C is not available for publication.