Prescribing Uniform Inspection Reports for Regional Revenue Collection Supervisors and for District Collection Coordinators

July 10, 1974 REVENUE MEMORANDUM ORDER NO. 32-74 SUBJECT : Prescribing Uniform Inspection Reports for Regional Revenue Collection Supervisors and for District Collection Coordinators TO : All Regional Directors and Others Concerned For the purpose of providing a more effective supervision over the Collection Agents and for the purpose of prescribing a systematic reporting of official visitation made by Regional Revenue Collection Supervisors and District Collection Coordinators prescribed under Revenue Administrative Order No. 2-62 dated May 31, 1962 and Revenue Administrative Order No. 2-65 dated March 5, 1965, this Revenue Memorandum Order is hereby promulgated. Regional Collection Supervisors conducting inspection of field offices shall accomplish a standard report form, sample of which is herewith attached and marked as Annex "A". The original of the said report shall be submitted to the Regional Director and a duplicate copy of the same shall be furnished the Revenue Operations Head (Collection). This report form shall be accomplished for each and every office of the Collection Coordinator visited and shall be prepared and submitted within the 5th day after the close of each month where this inspection was performed. A report form, sample of which is herewith attached, and marked as Annex "B", shall likewise be accomplished by the Collection Coordinator whenever he makes an official visitation of the office of any Collection Agent. This report form shall be accomplished for each and every office of the Collection Agent visited. The original shall be submitted to the Revenue District Officer, the duplicate to be submitted to the Regional Director, and the triplicate to be submitted to the Revenue Operations Head (Collection). Strict compliance herewith is hereby enjoined. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 ANNEX "A" CHECK SHEET Inspection Report on the Collection Agent in ________________ City/Municipality RDO No. ____ 1. Name of Collection Agent ________________ TAN _________ 2. Official Position/Item ___________________ Present Monthly Salary P _______ Amount of Bond __________ 3. Date of last inspection ___________ 4. Date of last audit: a. By City/Provincial Auditor's Office _________ b. By Regional Audit Team _________________ 5. Date of last remittance ________________ 6. Is the Collection Agent up-to-date in the posting of his collections in Report of Collections (BIR Form No. 12.31) Official Cash Book? 7. Are there any collection reports due but not yet submitted? Indicate below, if any, the BIR Form and month delinquent: BIR FORM Months/Delinquent _________________ ______________________ _________________ ______________________ _________________ ______________________ 8. Accountable Forms Inventory check: Collection Agent is overstocked/understocked as indicated below. Check appropriate box opposite each item. Overstocked Understocked ITEMS REMARKS ____________________ ____________________ ____________________ ____________________ ____________________ ____________________ ____________________ ____________________ ____________________ 9. Are his collections, accountable forms and official Cash Book kept in a safe or other secure receptacle? 10. Workload. Check appropriate box. 11. Number of personnel assisting Collection Agent. ___________ Need additional help. 12. A brief report on working conditions and the deportment of the Collection Agent. _____________________________________________________ _____________________________________________________ _____________________________________________________ _____________________________________________________ _____________________________________________________ Submitted by: ____________________ ________________ Date Inspected Revenue Collection Coordinator Note: Original to be submitted to RDO TAN ____________ Duplicate to be submitted to Regional Director Triplicate to be submitted to ROH (Collection) ANNEX "B" CHECK SHEET Inspection Report on the Revenue Col. Coordinator Assigned in ___________ RDO No. ________ 1. Name of Revenue Collection Coordinator __________ TAN ____ 2. His official position/item ________________ Present Monthly Salary P ___________ 3. Is he keeping the following records: a. Record of Inspection of Collection Agents. b. Management control record of all Revenue Collection Agents in his district. c. Management control of collection reports (BIR Forms No. 12.31-B and 12.31-C) of Revenue Collection Agents in his district. 4. Has he made a field inspection trip during this period under review? a. Which extension unit? __________________ ________________________ City/Municipality Name of Collection Agent b. Result of audit: _______________________________________ _______________________________________________________ _______________________________________________________ (Add a separate sheet if necessary) 6. What assistance, if any, has he contributed during this period under review in improving efficiency of Collection Agents in his district? a. Collection of current accounts ) Attach separate sheet to report b. Collection of delinquent taxes) any activity made under this section. c. Collection by summary remedies) 7. Short comment on the deportment and performance of official duties of the official interviewed. ___________________________________________________ ___________________________________________________ ___________________________________________________ ___________________________________________________ ___________________________________________________ Submitted by: ______________________ ____________________________ Date Regional Rev. Collection Supervisor Revenue Region no. ___ TAN _____ NOTE: Original to be submitted to the Regional Director Duplicate to be submitted to the ROH (Collection)