Simplification and Consolidation of the Regional and District Office Reports Required by the Different Services in the National Office

September 14, 1995 REVENUE MEMORANDUM ORDER NO. 29-95 SUBJECT : Simplification and Consolidation of the Regional and District Office Reports Required by the Different Services in the National Office TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES: This Order is issued to: 1. Simplify and consolidate reporting requirements. 2. Facilitate compliance and effect timely submission of reports. 3. Clarify and pinpoint responsibilities as to the preparation and submission of reports. 4. Enhance management's ability to monitor the activities and performance of the regional and district offices. 5. Provide timely and accurate information for tax administration. II. GUIDELINES: 1. This revenue memorandum order covers only regular reports required by the different services in the National Office excluding those required by the Legal Service, Intelligence and Investigation Service and Human Resources Development Service. 2. Annual workplans and accomplishment reports for each Service are not covered by this Order and are to be submitted on the deadlines prescribed by RMO 65-94. 3. Report of Results of Taxpayers' Perception Survey as per RMO 12-94 will still be prepared on a monthly basis by the RDO's Tax Assistance Group but will remain with the RDO for evaluation by the National office Audit Team. 4. Regular reports for funds (FUND 151, 152, 153, 105 and Collection through Authorized Agent Banks) not yet decentralized should still be submitted to the Accounting Division of the Financial and Administrative Service and Revenue Accounting Division of the Collection Service respectively. 5. The Monthly Report of Accountability (Gen. Form 16A) is still to be prepared by the accountable officer concerned in accordance with the General Accounting and Auditing Manual (GAAM). 6. All district reports that are required to be submitted to different Services in the National Office must first be coursed through the Regional Office concerned for physical collation or consolidation in a single form, if it is called for. NOTE: Transmittal lists for tax returns/RORs (Revenue Official Receipts) and other pertinent documents are still to be submitted to the Revenue Service concerned. Refundable Returns; Transmittal List for RORs; Transmittal List for Applications of Registration. III. MATRIX OF REPORTS: The tabulation in Annexes A to C will serve as a guide in the preparation and submission of reports. The RDO shall prepare the reports in Annexes A to B. While the Regional Offices shall prepare the reports in Annex C. 1. Reports in Annex A are prepared by each sections in the RDO for submission to the different services in the National office thru the Regional Office. These reports are for physical collation only by the Regional Office. 2. Reports in Annex B are prepared by each section in the RDO for submission up to regional level only. These reports shall be consolidated by the Regional Office in a single form before submission to the different services concerned in the National Office. 3. Reports in Annex B-1 are attachments to the RDO's General Ledger. 4. Reports in Annex C are prepared by the Regional Office for submission to the different services in the National Office excluding Legal Service, Intelligence and Investigation Service and Human Resources Development Service. 5. Reports in Annex C-1 are original reports required by COA. 6. Reports in Annex D have been phased-out because these are no longer required by the different services in the National Office 7. Annex E shows the summary list of reports prepared by each sections in the RDO for submission to NO thru RO after these have physically collated by the Regional Office. IV. REPEALING CLAUSE : All other issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly. V. EFFECTIVITY: This Order shall make effects for reports required beginning September, 1995. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue ANNEX A DETAILED LIST OF REPORTS PREPARED BY EACH SECTION IN THE RDO FOR SUBMISSION TO NO THRU RO REFERENCE DISTRIBUTION DUE DATE OF SECTION IN SERVICE NAME OF ISSUANCE OF REPORT FRE- SUBMISSION RDO TO REQUIRING REPORTS QUENCY PREPARE REPORT REPORT 1. Report on Ex- RMO 73-94 1 Statistic Div monthly RDO - RO: RDO/ARDO Management/ planation of 2 Reg. Director 10th day Planning Drastic Change 3 file copy of the Service following month RO - NO: 15th day of the following month 2. Monthly RMO 55-94 1 WAMD monthly RDO - RO: Assessment Collection Accomplish- 2 RO 10th day Section Service ment Report 3 file of the on Pre-audited following Withholding month Tax Returns RO - NO: (BIR Report 15th day Form W-8) of the following month 3 Monthly RMC 3-94 1 Ass. Prog. Div. monthly RDO - RO: Assessment Assessment Summary of 2 RO 10th day Section Service Pending Cases 3 file of the following month RO - NO: 15th day of the following month 4. Monthly RMO 26-94 1 Ass. Prog. Div. monthly RDO - RO: Assessment Assessment Report of 2 RO 10th day Section Service Closed Cases 3 file of the following month RO - NO: 15th day of the following month 5. BIR Form No. RMO 25-94 1 Audit Data Bank (weekly) RDO - RO: Assessment Assessment 1717 Series 2 file every Section Service Tuesday of the following week RO - NO: every Friday of the week of receipt 6. List of LAs RMO 4-89 1 Ass. Prog. Div. Daily/MM RDO - RO: Assessment Assessment Issued 2 Ass. Div., RO following day Section Service 3 file RO - NO: day following day of receipt Weekly/ RDO - RO: Outside every Tues. of MM of following week RO -NO: Friday of the week of receipt 7 List of CARs RMO 37-82 1 Asset Valuation monthly RDO - RO: Assessment Assessment Issued 2 RO 10th of the Section Service 3 file month ff. end of qtr. RO - NO: 15th of the mo. ff. end of qtr. 8 (A) List of Stop RMO 65-94 1 ISOS monthly RDO - RO: Assessment Information Filers as a Result 2 RO 10th of the Section Systems Operations 3 file month ff. Operations (Section A) end of qtr. Service RO - NO: 15th of the mo. ff. end of qtr. 9 Third Party Unnumbered 1 Audit Data Bank monthly RDO - RO: Assessment Assessment Information Memorandum 2 RO 10th of the Section Service Feedback by DCIR dated 3 file mo. ff. Document 9/22/94 end of qtr. RO - NO: 15th of the mo. ff. end of qtr. 10 Monthly RMO 65-94 1 APAD, PMS monthly RDO - RO: Assessment Performance Report of 2 RO 4th of the Section Monitoring Non-filers 3 file ff. month Service as a result RO - NO: of Tax 7th of the Mapping ff. month Operations 11 NPCS Exception RMO 16-92, 1 Coll. Prog. Div. monthly RDO - RO: Collection Collection Report 55-94 2 BHO thru CPD 10th of the Section Service 3 file ff. month RO - NO: 15th of the ff. month 12 Batch Discre- RMO 16-92, 1 BAD monthly RDO - RO: Collection Collection pancy Report 55-94 2 BHO thru RAD 10th of the Section Service 3 file ff. month RO - NO: 15th of the ff. month 13 Summary of Proposed 1 RAD monthly RDO - RO: Collection Collection Monthly Sta- RMO 2 Coll. Div., RO 8th of the Section Service tistical Report 3 file ff. month of Revenue RO - NO: Collection 10th of the (12.09) ff. month 14 Monthly Unnumbered 1 CS monthly RDO - RO: Registration Collection Collection of Memo of 2 CD, RO 8th of the and Service Excise Taxes DCIR 3 file ff. month Regulatory RO - NO: Section 10th of the ff. month 15 Monthly RMO 23-86 1 WAMD monthly RDO - RO: Collection Collection Report on 2 RO 10th of the Section Service Registration 3 file ff. month & Remittance RO - NO: of Withholding 15th of the Taxes (W-7) ff. month 16 Monthly RMO 8-72 1 ACIR monthly RDO - RO: Collection Collection Inventory of 2 RO/Coll. Div. 10th of the Section Service Forfeited Pro- 3 file ff. month perties RO - NO: 15th of the ff. month 17 Monthly RR 9-90 1 RAD monthly RDO - RO: Collection Collection Summary DOF-DBM 2 RO 10th of the Section Service Report of Tax Joint Circular 3 file ff. month Compliance No. 2-91 RO - NO: Certificate issued 15th of the ff. month 18 Monthly Report Proposed 1 Finance monthly RDO - RO: Collection Collection of Tax Credit RMO revising 2 Coll. Div. 10th of the Section Service Issued & Can- RMO No. 3 RAD ff. month celled 20-91 4 COA, Res. Aud. RO - NO: 5 file 15th of the ff. month 19 Monthly Report DOF-DBM 1 RAD monthly RDO - RO: Collection Collection of Payment Joint Circular 2 RO 10th of the Section Service Compliance No. 4-87 as 3 file ff. month Certificates amended by RO - NO: issued DOF-DBM 15th of the Joint Circular ff. month No. 2-91 20 List of Dis- RMO 63-94 1 RAD monthly RDO - RO: Collection Collection honored Checks 2 Coll. Div./RO 10th of the Section Service Redeemed thru 3 file ff. month AABs RO - NO: 15th of the ff. month 21 List of Payees PMO 219 1 ADB quarterly RDO - RO: Document Assessment of Goods & 2 RO 10th of the Processing Service Services from 3 file mo. ff. end Section whom Taxes of qtr. have been with- RO - NO: held under BIR 15th of the Form 750 AV mo. ff end of qtr. 8(B) Monthly RMO 16-92 1 ISOS monthly RDO - RO: Document ISOS Report of 55-94 2 RO 10th of the Processing Filers per 3 file ff. month Section type of Tax RO - NO: From Returns 15th of the Filed (Section B) ff. month 22 List of Pre- RMO 48-94 1 ISOS weekly RDO - RO: Registration ISOS Generated TINs 71-94 2 RO every Tues. and Issued 3 file of the ff. Regulatory week Section RO - NO: every Fri. of the week of receipt 23 List of Dis- RMO 63-94 1 RAD monthly RDO - RO: Collection Collection honored Checks 2 Coll. Div./RO 10th of the Section Service Redeemed thru 3 file ff. month AABs RO - NO: 15th of the ff. month 23 Report on RMO 30-91 1 Audit Data Bank quarterly RDO - RO: Administrative Assessment Engagement 2 RO 10th of the Section Service Letters 3 file mo. ff. end of qtr. RO - NO: 15th of the mo. ff. end of qtr. 24 Yearly Inventory Gov't. 1 COA thru GSD annually Feb. 1 of Administrative Financial Report of Off. Acctg. & 2 GSD the ff. year Section Administrative Equip.; Furn Auditing Manual 3 RO Service & Fixtures & 4 file vehicles 25 Report of Tax- RMO 7-94 1 PIED monthly RDO - RO: Tax Management payer Service 2 RO 10th of the Assistance & Planning Activities 3 file ff month Group Service RO - NO: 15th of the ff. month ANNEX B LIST OF REPORTS PREPARED BY EACH SECTION IN RDO FOR SUBMISSION UP TO, REGIONAL LEVEL ONLY FOR CONSOLIDATION BY RO IN A SINGLE FORM SECTION IN SERVICE RDO TO REQUIRING NAME OF REFERENCE FREQUENCY DUE DATE PREPARE REPORT REPORT ISSUANCE OF SUBMISSION REPORT 1 RDO's General Control RMO 21-77, monthly 5th of the month Collection Collection Ledger 19-78, 8-91 Section Service 2 Status of LA's issued weekly Every Tuesday Assessment Assessment Section Service 3 RDO's Monthly Audit RMO 9-90, monthly 10th of the month Revenue District Assessment Performance 36-94 Office Service Measurement 4 RDO's Monthly Report RMO 68-94 monthly 5th of the month Document Management & of Tax Returns filed Processing Planning Section Service ANNEX B-1 ATTACHMENTS TO THE RDO'S GENERAL CONTROL LEDGER SECTION IN SERVICE RDO TO REQUIRING NAME OF REFERENCE FREQUENCY DUE DATE PREPARE REPORT REPORT ISSUANCE OF SUBMISSION REPORT A. Monthly List of RMO 8-81, monthly 10th of the month Collection Collection Transfer in Accounts 21-77 Section Service B. Monthly List of Transfer -do- -do- -do- -do- -do- Out Accounts C. Monthly list of Accounts -do- -do- -do- -do- -do- Cancelled by ATCA D. Monthly List of Accounts -do- -do- -do- -do- -do- Accounts Paid E. Quarterly Inventory List -do- quarterly 20th of the month -do- -do- of Tax Accounts under Review in the Bureau F. Quarterly Inventory List -do- -do- -do- -do- -do- of Tax Accounts Suspended G. Quarterly Inventory List of -do- -do- -do- -do- -do- Tax Accounts under WDL's (BIR) Form 15.22) H. WDL Regional Summary RMO 41-90 monthly 10th of the month -do- -do- Assigned & Executed (WER 5 & 6) ANNEX C LIST OF REPORTS REQUIRED BY THE DIFFERENT SERVICES FROM THE REGIONAL OFFICES EXCLUDING LEGAL SERVICE, INTELLIGENCE & INVESTIGATION SERVICE/HUMAN RESOURCE DEVELOPMENT SERVICE REFERENCE DISTRIBUTION DUE DATE OF SECTION IN SERVICE NAME OF ISSUANCE OF REPORT FRE- SUBMISSION RO TO REQUIRING REPORTS QUENCY PREPARE REPORT REPORT 1 Regional General RMO 21-77, 1 CS monthly 20th of the Collection Collection Control Ledger 19-78, 8-81 2 CD, RO ff. mo. Division Service 3 file 2 Report of RR 7-92 1 CS monthly 20th of the Collection Collection Collection RMO 21-93 2 CD, RO ff. mo. Division Service Verifications 3 file & Doc. Stamp Metering Machines used by authorized persons 3 Monthly Report Proposed 1 Finance Div. monthly 20th of the Collection Collection of Collections RMO revising 2 COA, Resident ff. mo. Division Service thru Tax Debit RMO 20-91 Auditor Memorandum 3 Rev. Accounting (TDM) 4 RDO 5 file 4 Consolidated RMO 37-94 1 Assessment monthly Assessment Assessment Report on Program Division Service BIR Form 40 2 RO 3 file 5 Status Report on unnumbered 1 Audit Data Bank monthly Assessment Assessment Third Party memorandum 2 RO Division Service Information dtd. 9-22-94 3 file Program 6 Consolidated RMO 12-89 1 Assessment weekly every Friday Assessment Assessment Report on Program Division Service Status of LAs 2 RO Issued 3 file 7 Regional Direc- Assessment Assessment tor's Monthly Division Service Audit Performance Measurement 8 Monthly Report RMO 5-89 1 Ass. Perf. Audit quarterly 10th ff. the Assessment Performance Closed Cases Div. end of each Division Monitoring Approved by 2 RO quarter Service Assessment Div. 3 file 9 Consolidated RMO 68-94 Statistics quarterly 10th day of Regional Management Monthly Division the ff. mo. Director's and Summary of Office Planning Tax Returns Service Filed 10 Summary RMO 4-94 Management quarterly 15th day of Regional Management Report of Division the ff. mo. Director's and Staff Meeting Office Planning Discussion Service 11 Monthly Proposed RMO 1 Finance Div. quarterly 15th day of Collection Collection Report of revising RMO 2 COA, Resident the ff. mo. Division Service Collection thru 20-91 Auditor Tax Debit 3 Rev. Accounting Memorandum 4 RDO (TDM) 5 file ANNEX C-1 LIST OF REGIONAL REPORTS REQUIRED BY THE COMMISSION ON AUDIT REFERENCE DISTRIBUTION DUE DATE OF SECTION IN SERVICE NAME OF ISSUANCE OF REPORT FRE- SUBMISSION RO TO REQUIRING REPORTS QUENCY PREPARE REPORT REPORT 12 Quarterly RMO 52-89 Acctg. Div. for quarterly 10th day of Finance Financial & Financial Report Consolidation the mo. after Division Administrative of Operations & Submission end of each Service (Budget Form to COA/DBM, qtr. 301) Congress, Senate 13 Quarterly RMO 52-89 -do- quarterly 10th day -do- -do- Detailed after the end Statement of of each qtr. Cumulative Obligations Incurred/Obligation Liquidated/ Disbursements & Unliquidated Obligation 14 Quarterly -do- Acctg. Div. for -do- 10th day -do- -do- Charges to Consolidation of the ff. A/P & Submission month to COA/DBM 15 Statement of -do- -do- annually Feb. 4 -do- -do- Expenditures of the ff. by Object as year of 12/31 of the previous years 16 Aging of Accts. -do- -do- -do- -do- -do- -do- Payable - prior years 17 Annual Statement -do- -do- Feb. 4 of -do- -do- -do- Accts. Payable the ff. year 18 Annual Statement -do- -do- -do- -do- -do- -do- Balances of Accts. Payable 19 Qtrly. Physical Budget Budget quarterly 10th day of -do- -do- Report of Circular Division the mo. after Operations end of each qtr. 20 Monthly Financial Budget Budget monthly 10th day of -do- -do- Report of Circular Division the ff. month Operation 21 Monthly Trial RMO 52-89 Acctg. Div. for monthly 7th day of Finance Financial Balance Consolidation & the ff. month Division & Administrative Submission to Service COA/DBM 22 Analysis of -do- -do- -do- -do- -do- -do- Account No. 8-99-000 23 Balance Sheet as -do- -do- annually Feb. 4 of the -do- -do- of December 31 ff. yr. 24 Preliminary Trial -do- -do- -do- Jan. 20 of the -do- -do- Balance ff. yr. 25 Final Trial -do- -do- -do- Feb. 4 of the -do- -do- Balance ff. yr. 26 Statement Operations -do- -do- -do- -do- -do- -do- 27 Statement of -do- -do- monthly 7th day of the -do- -do- Income ff. month Miscellaneous ANNEX D PARTIAL LIST OF PHASED-OUT REPORTS NO LONGER REQUIRED BY SERVICES NAME OF REPORT SUBMITTED TO DUE DATE OF REMARKS SUBMISSION 1 Monthly Advance Collection STAT 7th of the month Needed at the time when Report on W/Tax on Wages the collection reports were not submitted on time 2 Monthly List of Leases WAMD 7th of the month Collection of W/TAX Registered W/TAX Agents from rental of real pursuant to Section 2 of RR 8-90 property non-bus is incorporated in W-7 3 Monthly Report on Incremental 5th of the month Incorporated in W-7 W/TAX Collection 4 Monthly Report of Collection PMS (ROMD) 7th of the month Incorporated in W-7 of VAT W/held 5 Monthly Report on Gov't. PMS (ROMD) 7th of the month Will be part of List of W/holding Agents w/c Stop-Filers by type of failed to remit the VAT tax to be submitted W/holding by DPS to ISOS copy furn. ROMD/WAMD 6 Monthly VAT Collection PMS (ROMD) 10th of the month Incorporated in 1209 Report 7 Status Report on VAT PMS (ROMD) 10th of the month Needed at the start of Compliance VAT when USAID was monitoring compliance of VAT & pegged 78% to 80% compliance as acceptable level 8 Quarterly Report for 2% PMS (ROMD) 25th of the month Incorporated in 1209 Collections of Non-VAT Pctge. Tax Payments 9 Monthly Report of Actual PMS (ROMD) 10th of the month Tp maintains an ORB Inspection of Leaf Tobacco for this w/c is sent &/or partially mfd. Tobacco to District & can be the basis of actual inspection incorporated in 1209 10 Monthly Report on Collection STAT No longer required of Transfer Taxes (re: RA 7499) 11 Summary of Audit Report PMS Interim report/no longer req'd. re: audit investigation of W/tax 12 Monthly Reports of the PMS (ROMD) 10th of the month To be incorporated in Amount of Collection 1209 of Advanced Pymt. on Sugar 13 Advanced Pymt. on Refined PMS (ROMD) 5th of the month To be incorporated in Sugar receipt from refiner 1209 miller 14 Monthly Report of VAT PMS (ROMD) 5th of the month To be incorporated in Assess &/or Coll. thru 1209 Audit/Investigation 15 Monthly Summary of BIR Management Division 10th of the ff. month No longer relevant Tax Returns Forms Issued ANNEX E SUMMARY LIST OF REPORTS PREPARED BY EACH SECTION IN THE RDO FOR SUBMISSION TO NO THRU RO DOCUMENT REGISTRATION ADMINIS- TAX RDO/ARDO ASSESSMENT COLLECTION PROCESSING AND TRATIVE ASSIST- SECTION SECTION SECTION REGULATORY SECTION ANCE SECTION GROUP 1 Report 1 Monthly 1 NPCS 1 List of 1 List of 1 Report 1 Report of on Explanation Accomplishment Exception of Payees Pre-Gene- on Enga- Taxpayer of Drastic Change Report on Pre- from whom rated TINs gement Service audited W/tax Taxes have Issued Letters Activities. Returns (BIR) been withheld Report Form W-8) under BIR Form 750 AV 2 Monthly 2 Batch Dis- 2 List of Stop 2 Monthly 2 Yearly Summary of crepancy Filers per Collection Inventory Pending Cases Report type of Tax of Excise Report of From Returns Taxes Off. Equip.; Filed (Section B) F & F & vehicles 3 Monthly 3 Summary Report of of Monthly Closed Cases Statistical Report of Rev. Collections (12.09) 4 BIR Form No. 4 Monthly 1717 Series Report on Registration & Remittance of Withholding Taxes (BIR Re- port Form W-7) 5 List of LAs 5 Monthly In- Issued ventory of Forfeited Pro- perties 6 List of CARs 6 Summary Report Issued of Tax Compli- ance Certificates Issued 7 Third Party 7 Monthly Report Information of Tax Credit Feedback Certificates issued Document and cancelled 8 List of Non- 8 Monthly Report Filers as a result of Payment Com- of Tax Mapping pliance Certificates Operations Issued 9 List of Stop 9 List of Dishonored Filers per Type Checks Redeemed of tax as a result thru AABs of tax Mapping Operations (Section A) LEGEND: NO - National Office ADB - Audit Data Bank APAD - Assessment Performance Audit Division APD - Assessment Program Division CS - Collection Service GSD - General Services Division HRDS - Human Resources Development Service ISOS - Information System Operations Service PIED - Public Information and Education Division PMS - Performance Monitoring System RAD - Revenue Accounting Division ROMD - Regulatory Operations Monitoring Division WAMD - Withholding Agent monitoring Division RO - Regional Office CD - Collection Division AD - Assessment Division FD - Finance division RDO - Revenue District Office AABs - Accredited Agent Banks