Monthly Collection Reporting and Monitoring

October 17, 1984 REVENUE MEMORANDUM ORDER NO. 32-84 SUBJECT : Monthly Collection Reporting and Monitoring TO : All Internal Revenue Officers Concerned I. PURPOSE This Order on monthly collection reporting and monitoring is being promulgated to achieve the following objectives: 1. To report monthly top management all tax collections covered by revenue official receipts (ORs) and validated payment orders (POs) within one month from the time of payment, broken down as follows: a. By major source of revenue; b. By selected tax categories; and, c. Current year versus preceding year; 2. To determine the additional revenues arising from improvements in tax administration, including the revision in certain tax rates and the removal of tax exemptions effective the last quarter of 1984; and, 3. To institute a comprehensive, standard, and up-to-date manual system of reporting actual tax payments and monitoring trends in internal revenue collections from the level of the collection agent up to the level of top management. aisa dc II. MONTHLY COLLECTION REPORTS TO BE PREPARED To attain the preceding goals, the following revenue personnel are hereby directed to prepare and submit the following monthly collection reports: Report Title Prepared by Submitted to Submission Deadline 1. Monthly Report Collection Revenue Within five (5) of Collections Agent/Collection District working days (PO-CR) (BIR Coordinator/ Officer from the end of Form No. ___) PO-Issuing the month covered Revenuer by the report. 2. Monthly Report Revenue District 1) PO/CR 1) For revenue of Collections Officer Monitoring districts in (BIR Form No. Center, RR-4A and 4B- _____) Collection within ten (10) Office working days from the end of the month. 2) Collection 2) For all other Branch revenue districts- within fifteen (15) working days from the end of the month. 3. Consolidated PO/CR Monitoring 1) Commissioner On or before Monthly Report Center Collection of Internal the last day of Collections Office Revenue of the month (Comparative 2) Deputy immediately following Analysis) (BIR Commissioner the month covered Form No. _____) of Internal by this report. Incharge of Collection Office 4. Monthly Collection Same as Item Same as Item Same as Item Report on Selected (3) (3) (3) Internal Revenue Taxes (Comparative Analysis) (BIR Form No. ___) III. REPORT CONTENTS AND SOURCES The contents and sources of the preceding reports are briefly summarized as follows: A. Monthly Report of Collections (PO-CR) [BIR Form No. 12-08] This report breaks down tax collections monthly, based on payment orders (POs) issued only , into four general categories and into selected categories for monitoring purposes at the level of the collection agent. Accumulated total collections from January 1 to the current month of any calendar year are also reflected. cd i B. Monthly Report of Collections [BIR Form No. 12.01] This report breaks down tax collections district-wide covered by revenue official receipts (ORs) and validated POs into four general categories and into selected categories monthly for monitoring purposes at the level of the Revenue District Officer (RDO). Accumulated total collections from January 1 to the current month of any calendar year are also reflected. The figures are sourced from the monthly reports of collection based on POs issued BIR Form No. 12.08 and on ORs issued [BIR Form No. 12-31, Revised January 1984 and BIR Form No. 12.01, Revised August 1981], and adjusted for unvalidated POs based on the monthly "Report of Unvalidated RTRs (POs)" (BIR Form No. 12.35). THIS REPORT SHALL BE THE BASIS FOR PART I OF THE REGIONAL ACCOMPLISHMENT REPORT (BIR Form No. 40.21). C. Consolidated Monthly Report of Collections (Comparative Analysis) [BIR Form No. 12-10] This report consolidates on a monthly basis tax collections nation-wide covered by ORs and validated POs based on the reports in (B), broken down into four major categories, for monitoring purposes at top management level. Changes in collections for the month and for the year to date, both in amounts and percentagewise, over that of the previous year are also reflected. D. Monthly Collection Report on Selected Internal Revenue Taxes (Comparative Analysis) [BIR Form No. 12.11] This report consolidates on a monthly basis tax collections from selected categories nationwide covered by ORs and validated POs, based on the reports in (B), for monitoring purposes at top management level. Incremental collections over that of the previous year, both for the month and for the year to date, are also reflected. IV. REPORT FORMS, GUIDELINES AND INSTRUCTIONS The attached report forms and accompanying "Guidelines/Instructions" which detail how to accomplish the reports, including suggested worksheets, shall form part of this Order. cdt V. REPEALING CLAUSE Any and all issuances inconsistent with this Order is deemed repealed. VI. EFFECTIVITY CLAUSE This Order shall take effect immediately upon approval. (SGD.) RUBEN B. ANCHETA Commissioner of Internal Revenue