Updating the DPS Lists of Receivables, CURA I and CURA II

August 16, 1976 REVENUE MEMORANDUM ORDER NO. 33-76 SUBJECT : Updating the DPS Lists of Receivables, CURA I and CURA II TO : The Revenue Service Chief (Collection), the Chief, Receivable Accounts Division, all Regional Directors, Revenue District Officers, and Others Concerned This order is issued to define the procedure to be followed in updating the DPS List of Receivables preparatory to the issuance of new lists by the Data Processing Service. cdt The latest DPS list of receivables released to the field was as of November 11, 1975. This was designated as revised CURA I, covering accounts set-up in 1972 and prior years. CURA I, and the accounts set-up for the year 1973 and 1974 which are not yet released to the field as computer listed, had become the basis for our operation under LOI 308. The BIR Form 40.00 reported accounts set-up in 1973 and 1974 and the income tax due per return for the same years had been updated manually in the National Office against the DPS list of payments for said years, except those accounts settled in the year 1975 and 1976. The 1973 and 1974 accounts which were identified as outstanding after the manual updating at the National Office shall be listed by the computer and released to the field. It shall be designated as CURA II. A. Updating CURA I Accounts 1. The Revenue District Officers for district accounts under their respective jurisdiction, the Revenue Regional Directors for their regional accounts, and the Chief, Receivable Accounts Division for national accounts, shall abstract alphabetically from their respective CURA I lists, accounts which have been fully paid or settled. The reason for this requirement is that every Unit concerned was furnished with only one copy of the revised CURA I list. If said copy is now returned to the DPS, nothing will be left for accounts and records control and collection work. aisa dc 2. The abstracted list of closed accounts shall be reported in a form, sample of which is hereto attached. The columns under this report are: (1) TAN/DPC number, (2) Name of Taxpayer, (3) Assessment number, (4) Date due, (5) Total Amount due, and (6) Remarks. 3. The data as they appear in the revised CURA I list shall be transferred to or reflected accurately under these columns of the form. Under the remarks column shall be indicated the information of payment, such as the official receipt number (BOR or ROR), amount paid, date paid, and place of payment, as well as the ATCA number and date. 4. In case the account was reduced, the words "Reduced to" shall be indicated followed by the total amount due as reduced, ATCA number, and date. The reduced assessment shall be closed by the information of upon payment. If the account was cancelled, the word "Cancelled" followed by ATCA number and date shall likewise be indicated. The reason for reduction or cancellation may also be indicated. 5. The accounts paid or closed which do not belong to, or not included in the revised CURA I list shall not, as yet, be included in said report. Accounts not included in CURA I list, especially those set-up in 1973 and 1974 shall be included in the CURA II list which shall be released to the field soon and the same shall be updated by field units, against their record of payment and otherwise. 6. The reports required to update the revised CURA I list should reach the Data Processing Service and Receivable Accounts Division under the following schedules: a. For Revenue Region No. 4-A not later than September 15, 1976; b. For Revenue Region No. 4-B not later than September 30, 1976; c. For all other Regions not later than August 31, 1976; d. For Receivable Accounts Division not later August 31, 1976. 7. The officers concerned who can not submit their reports on CURA I as scheduled are required to explain in writing why delay was incurred, and why no administrative action should be taken against those responsible. 8. The report (abstract) shall be accomplished and distributed in the manner as indicated hereunder: a. For District Accounts ( Below P5, 000, to be prepared by RDO ) Original Direct to the Data Processing Service, East Triangle, Diliman, Quezon City through the Regional Office concerned Duplicate Retained as file by the RDO concerned; Triplicate Retained by the Collection Branch concerned; Quadruplicate Direct to the Receivable Accounts Division, Finance Bldg., Manila through the Regional Office concerned. b. For Regional Accounts ( P5,000, but not more than P20,000, to be prepared by the Chief, Collection Branch for the Regional Director ) Original Direct to the Data Processing Service, BIR, East Triangle, Diliman, Quezon City. Together with this are the original copies of the reports of the RDOs; Duplicate Retained as file by the Collection Branch; Triplicate Direct to the Receivable Accounts Division, Finance Bldg., Manila. Together with this are the quadruplicate copies of the report of the RD0s. c. For National Accounts ( Over P20,000, to be prepared by the Chief, Receivable Accounts Division ) Original Direct to the Data Processing Service, BIR, East Triangle, Diliman, Quezon City; Duplicate File copy of the Receivable Accounts Division. 9. Soon after the processing of the above-stated reports by the Data Processing Service, the accounts of CURA I shall be updated, and a new revised list of receivables shall be released by it to the field in accordance with the following schedule: a. Over-all Master List of National, Regional and District Accounts combined two (2) copies One copy shall be used by the Tax Clearance Section for tax clearance purposes, and the other copy shall be used by the Data Processing Service. b. Over-all list of National Accounts (Over P20,000) two (2) copies One copy shall be used by the Accounts Receivable Section for control purposes, and the other copy shall be returned to the Data Processing Service, with postings, when called upon for the next updating of accounts. c. Over-all list of Regional Accounts (P5,000 but not more than P20,000) one copy This will be used by the Regional Office for control and collection enforcement purposes. d. Over-all list of Regional and District Accounts combined (not more than P20,000) one copy This will be used by the Regional Office for control purposes, both for regional and district accounts. This copy after it was reconciled with the postings in the district accounts list (subparagraph (e) herein) held by RDOs shall be returned to the DPS, when called upon for the next updating purposes. Exception is hereby made from the number of copies and type of listing for Revenue Regions Numbers 4-A and 4-B. The over-all list for these regions for regional accounts shall be in two copies, and likewise, the over-all list for district accounts shall be in two copies. Only one copy shall be produced for the combined over-all list of regional and district accounts. e. Over-all District accounts (below P5,000) one copy This shall be used by the Revenue District Officers for control and collection enforcement purposes. It shall, from time to time, be reconciled for updating purposes with the over-all list of regional and district accounts (combined listings). f. Periodic reconciliation of closed accounts between the over-all list of regional and district accounts combined in the hands of the Collection Branch against the list of district accounts in the hands of the Revenue District Officers shall be made to update their respective listings, so that when the over-all list of regional and district accounts combined is called upon by the DPS for updating, the same is immediately available for transmittal. g. The regional and district accounts closed in the Receivable Accounts Division shall be reported to the Regional Directors concerned by furnishing said offices copy of the transmittal form for dockets closed as required under Revenue Memorandum Order No. 21-75 dated April 3, 1975. B. Updating of CURA II Accounts 1. The accounts set-up in 1973 and 1974 had been updated manually in the National Office against the DPS list of payments for the same years. Those which were identified as outstanding shall be listed by the computer, not later than October 1, 1976. Immediately thereafter, the lists shall be prepared and released to the field in the same manner as outlined above. 2. Upon receipt of these lists by field units, the same shall be updated by posting to said list the information of payment or ATCA. Dockets or accounts which had been closed under LOI 308 shall be matched to these lists and each account shall be updated by indicating in the same list the official receipt number, date issued, amount paid, place of payment, and the corresponding ATCA number, and date of its issue to cancel the amount not covered by payment. Also, the same list shall be matched against the Unit's file copy of BIR Form No. 12.31 and/or against any record maintained to control payments made to deficiency assessments. Those left as outstanding shall be collected through the remedies provided for by law and applicable Bureau issuances. The report required for purposes of updating CURA I shall not be required for updating CURA II. This is so because the other copy of CURA II, after updating by field units, shall be returned to the Data Processing Service when called upon. This Order shall take effect immediately and all officials and employees called upon to implement its provisions are enjoined to observe the timetable set forth in paragraph 6 hereof. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3