Submission of Monthly Report on Assessments and Collections by Offices Having Assessment and Collection Functions in the National Office and in the Regional Offices

November 16, 2007 REVENUE MEMORANDUM ORDER NO. 34-07 SUBJECT : Submission of Monthly Report on Assessments and Collections by Offices Having Assessment and Collection Functions in the National Office and in the Regional Offices TO : All Offices Performing Assessment and Collection Functions in the National Office (i.e. Enforcement Service, Collection Service, Assessment Service, Large Taxpayer Service, etc.) All Offices Performing Assessment and Collection Functions in the Regional Offices (i.e. Assessment Division, Collection Division, Special Investigation Division, Revenue District Offices, Legal Division, etc.) I. Objective This Order is issued to prescribe the manner on how the submission of assessment and collection reports as required hereof shall be done, the necessary contents of which and the frequency of submission. EaScHT II. Policies All offices concerned are required to provide the Office of the Commissioner, thru channels, monthly reports on the following: 1. Total assessments based on Final Assessment Notices (FANs) issued for the period, by capturing only the total basic taxes (see Annex "A" for report format); and 2. Total collections for the period with details as to the source, (e.g. from audits; from previously issued FANs; from delinquent accounts; from cases handled by the court; from voluntary compliance; etc. see Annex "B" for report format); III. Procedures 1. For offices concerned in the national office, the reports on Assessments and Collections shall be directly submitted to the Office of the Commissioner; AaIDHS 2. For concerned offices in the regional offices, all required information must be submitted first to the Office of the Regional Director, which shall then be responsible for the submission of the required reports following attached formats (Annex "A" and "B"); and 3. The deadline for submission of these reports shall be the same with the deadline of submission of Monthly Report of Collection (1209). IV. Transitory Provision The reports pertaining to the months of January to October, 2007, shall be submitted on or before November 22, 2007 (separate report for each month). Thereafter, monthly submission shall follow the due date as indicated hereof. V. Effectivity This Order shall take effect immediately. HSIADc (SGD.) LILIAN B. HEFTI Commissioner of Internal Revenue ANNEX A Revenue Region No./(Division/Office Concerned in the National Office) REPORT ON FINAL ASSESSMENT NOTICES (FANs) ISSUED For the Month of __________, 200__ RDO No/Name of Office TYPE OF TAX TOTAL BASIC TAX ASSESSED ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ ____________________ ________________ ____________________________ Grand Total Prepared by: Noted by: _______________________ ___________________ Signature over Printed Name Regional Director ANNEX B Revenue Region No./(Division/Office Concerned in the National Office) REPORT OF COLLECTIONS BY NATURE OF SOURCE For the Month of __________, 200__ NATURE OF SOURCE RDO No/Name of TOTAL COLLECTIONS Office (inclusive of interests, surcharges and penalties) A. FROM AUDITS (without FAN yet) (sample data) RDO X 10,000,000.00 RDO Y 50,000.00 SID 10,000.00 AD 50,000.00 Sub-total 10,110,000.00 B. FROM PREVIOUSLY-ISSUED FANs Sub-total C. FROM DELINQUENT ACCOUNTS Sub-total D. FROM CASES HANDLED BY COURT Sub-total E. FROM VOLUNTARY COMPLIANCE Sub-total F. OTHER SOURCE (please specify) Sub-total Grand Total Prepared by: Noted by: _______________________ ________________ Signature over Printed Name Regional Director