Required Reports in "Operations Collections"

June 11, 1962 REVENUE MEMORANDUM ORDER NO. 31-62 SUBJECT : Required Reports in "Operations Collections" TO : All Bureau of Internal Revenue Officials, Employees and Others Concerned 1. It is hereby ordered that starting July 9, 1962 and every Monday thereafter, until September 3, 1962, all provincial revenue officers should submit a weekly report by Night-Lettergram , or if not available, by ordinary telegram, the weekly CASH COLLECTIONS in their respective provinces showing among other things the number of cases closed and the ACTUAL COLLECTIONS made of 1) listed-IBM and 2) unlisted (Current) accounts mentioned in paragraph 2 of Revenue Memorandum Order No. 30-62 dated June 6, 1962. 2. All the original collection slips on cases closed during the week should be sent to the Regional Director every Monday together with a covering list. After the necessary screening and posting of these slips to the IBM lists, they should be forwarded immediately to the Delinquent Accounts Division. 3. Duplicate copies of the collection slips together with the original of B.I.R. Form No. 40.06 (Daily Activities) and B.I.R. Form No. 40.07 (Summary of Activities) usually submitted at the end of the month, should be submitted to the Provincial Revenue Officer every Friday by the fieldmen performing collection work in the provinces and to the Chief, Manila Examiners and the Chief, Manila Agents in Manila. 4. Collection agents in the different cities and municipalities should submit to the Provincial Revenue Officers in their respective provinces every Friday a weekly report of the collections made in their territory of taxes covered by assessment notices and letters of demand copies of which have been and are being furnished them by the National or Regional Offices which became delinquent but subsequently paid during the week. This report which should substantially contain all the information called for in Budget Form No. 101-A-L-b should in turn be forwarded by the Provincial Revenue Officer to the Regional Director. 5. Copies of letters of demand and assessment notice released by the National Office should be furnished the Regional Director, Provincial Revenue Officers and Collection Agents concerned where the taxpayers reside. Copies of those prepared by the Regional Director should likewise be sent to the respective Provincial Revenue Officers and Collection Agents. In Manila, they should be sent to the Chief, Manila Examiners and the Chief, Manila Agents. 6. At the end of the month, a list of copies of letters on demands and assessment notices will be prepared by the offices releasing them to be sent to the respective Regional Director, Revenue Collection Supervisors, Provincial Revenue Officers and Collection Agents concerned for purposes of follow-up. 7. A report of the status of every case when a warrant of distraint and levy was issued should be submitted to the Commissioner of Internal Revenue enclosing therewith copies of the Receipts of Goods, Articles and Things Seized (New B.I.R. Form No. 28.01) and Notice of Seizure (B.I.R. Form No. 28.02). No sale at public auction should be made without this requirement being first complied with and subsequent instructions of the Commissioner of Internal Revenue being received. It is imperative that the issuance and execution of warrant of distraint and levy should be made from the biggest delinquent account in a regional district, unit, or province, except when such account is about to prescribe. 8. Henceforth, the procedure outlined in paragraphs 4, 5, 6 and 7 of this Order will be followed even after this "Operations Collections". 9. Strict compliance with these instructions is desired. JOSE B. LINGAD Commissioner of Internal Revenue By: (SGD.) MISAEL P. VERA Deputy Commissioner of Internal Revenue