Inclusion of the Unpaid Second Installment Income Taxes in the General Control Ledger

November 24, 1987 REVENUE MEMORANDUM ORDER NO. 32-87 SUBJECT : Inclusion of the Unpaid Second Installment Income Taxes in the General Control Ledger TO : All Internal Revenue Officers and Others Concerned Effective January, 1988, all unpaid second installment income taxes for the current, future, and prior years shall be included as separate accounts in the monthly report under the General Control Ledger (BIR Form 12.53) and aged accordingly. To comply with this order, a list of unpaid second installment income taxes shall be prepared by the Regional Office classified by year they are due for purposes of aging; one list for district accounts, another list for regional accounts, and another for national accounts. The list of district accounts, regional accounts, and national accounts shall be forwarded to the Revenue District Office, Collection Branch, and Receivable Accounts Division, respectively, for their inclusion in their respective General Control Ledgers, and for collection enforcement. The unpaid second installment income taxes shall be handled in the same manner as deficiency tax assessments. Any order or provision thereof which is inconsistent with this order is hereby revoked or modified. (SGD.) EUFRACIO D. SANTOS Deputy Commissioner (Officer-in-Charge)