Prescribing Policies and Guidelines on Data Purification of Registration, Return and Payment Information of Top Taxpayers

August 7, 2000 REVENUE MEMORANDUM ORDER NO. 39-00 SUBJECT : Prescribing Policies and Guidelines on Data Purification of Registration, Return and Payment Information of Top Taxpayers TO : All Internal Revenue Officials, Employees and Others Concerned I. OBJECTIVES This Order is issued to: A. Define policies and guidelines in performing data purification (clean-up activity) of Registration, Return and Payment Information of selected taxpayers. B. Ensure accuracy of Registration, Return and Payment information in the Integrated Tax System (ITS) database. C. Ensure strict and regular compliance of the Revenue District Offices (RDOs) in the clean-up activity of the above-mentioned ITS information. II. POLICIES A. Policies and guidelines for the generation of the annual top individual and corporate income taxpayers shall be based on the provision of RMO 7-2000, which shall be used as basis of this activity. HIAcCD B. Implementation of this RMO shall apply primarily to the selected taxpayers. However, if time permits, clean-up activity may be done to the regular taxpayers' information record. C. Data purification activity should be scheduled as follows: 1. Registration Information once a year (1st day of July of each calendar year) 2. Return and Payment Information every time a return and payment is expected D. Clean-up activity for the aforementioned ITS application systems shall be limited to the following mandatory data: 1. For Registration Information: a. Tax Identification Number (TIN) b. Taxpayer/Registration Name c. Philippine Standard Industrial Classification Code (PSIC) d. Special Occupation Code (Individual) e. Taxpayer classification and group type f. Tax Type g. Form Type h. Address Field 2. For Return Information: a. Gross income/Sales receipt b. Tax Due 3. For Payment Information: a. Amount Paid per Tax Type/Return Period E. For multiple and identical Taxpayer Identification Numbers (TINs), clean-up activity will be covered under RMO No. 11-2000 (Prescribing the Policies and Procedures on the Resolution of Multiple and Identical TINs of Taxpayers Belonging to the Same or Different RDOs). III. PROCEDURES A. Respective RDOs shall: 1. Maintain an updated list of top individual and corporate income taxpayers. 2. Identify list of the top individual and corporate income taxpayers to be used as basis of clean-up activity. 3. Request Revenue Data Center (RDC) to print and generate list of taxpayers to be cleaned-up. 4. Check and validate the specified information in ITS-REG of the identified taxpayers as prescribed in; item II.E of this RMO for accuracy. DTSaHI 5. Refer to listing or any physical documents available for comparison. 6. Contact the taxpayers for verification if discrepancy cannot be resolved through the available resources. 7. Modify the specified information found to be deficient based on the collated information. 8. Maintain a list of taxpayers who have undergone clean-up activity for monitoring and future reference indicating the; RDO code where clean-up activity took place, total number of TINs modified and total count of modified data as to Registration, Returns or Payment Information. 9. Submit the list to the respective Revenue Region (RR) for consolidation using Annex A. B. Revenue Data Centers (RDCs) shall: 1. Print and generate reports of requested taxpayers based on the list to be provided by the RDOs. 2. Check/monitor the clean-up activity done using the list submitted by the RDOs. C. Revenue Regions (RRs) shall: 1. Receive from concerned RDOs List of Cleaned-Up Taxpayer Information (Annex A) for consolidation, monitoring and future reference. IV. REPEALING CLAUSE All other issuances and portions thereof inconsistent herewith are hereby repealed or amended accordingly. V. EFFECTIVITY This Order shall take effect immediately. EDcICT (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue