Escalation Process and Resolution of Queries/Issues Raised at the BIR Contact Center and Other BIR Frontline Offices

May 24, 2004 REVENUE MEMORANDUM ORDER NO. 39-04 SUBJECT : Escalation Process and Resolution of Queries/Issues Raised at the BIR Contact Center and Other BIR Frontline Offices TO : All Revenue Officials and Employees and Others Concerned I. OBJECTIVES This Order is issued to: 1) Define the policies that will support the provision of immediate response to inquiries/issues raised by taxpayers and other stakeholders at the BIR Contact Center and other BIR frontline offices; 2) Classify the queries/issues that need to be escalated and resolved by concerned offices in the BIR; 3) Prescribe the Service Level Agreement (SLA) for the resolution of queries/issues escalated to concerned BIR offices; and 4) Standardize the procedures in the escalation of queries/issues to concerned BIR offices. II. POLICIES 1) The BIR Contact Center (BIRCC) and other frontline offices of the BIR (i.e. Taxpayer Information and Education Division, Large Taxpayers Assistance Division (LTAD) I and LTAD II, Taxpayers Service Section in RDOs, etc.) shall provide the information requirements of taxpayers and other external stakeholders concerning taxation and other BIR related information. 2) Internal issues (refer to Annexes B1 and B2) which are technical in nature (i.e. concerning ITS, e-Services, troubleshooting, etc.) and involving resource requirements shall be handled by the Help Desks in the National Office and in the Revenue Data Centers following the procedures specified in the Help Desk Handbook. 3) Both the BIRCC/frontline offices and the Help Desks shall exhaust all available means within their respective offices to provide immediate response to inquiries/issues raised by the Bureaus internal and external stakeholders. 4) If immediate response to queries/issues cannot possibly be provided by said offices due to reasons such as complexity, unavailability of information in the Knowledge Database, lack of expertise in handling specific queries (i.e. those requiring legal interpretation and clarification, etc.), such queries/issues shall be escalated to the appropriate office in the BIR for resolution (please refer to Annexes A, B1 and B2). 5) Referral of queries/issues for escalation specified in Annex A to the concerned BIR office shall be done in writing using the Query/Issue Endorsement Sheet (format in Annex C). 6) Written response/resolution to the escalated queries/issues shall be provided by the concerned BIR office to the office of origin (i.e. BIRCC and other BIR frontline offices) within the period prescribed in the Service Level Agreement (SLA) specified below. Classification of Issue Service Level Agreement (SLA) SIMPLE Written response provided within 1 day MODERATE Written response provided within 3 days COMPLEX Written response provided within 5 days The reckoning date shall be the date of receipt by the concerned BIR office (as specified in Annex A). In the case of issues raised at the Help Desks (specified in Annexes B1 and B2), the provisions on the prescribed Response Time and the escalation procedures specified in the Help Desk Handbook shall be followed by the Help Desks personnel. 7) Upon receipt of the written response, the BIRCC/concerned BIR (frontline) office shall immediately contact the person who raised the query/issue and communicate the resolution by telephone (for Simple queries/issues only) and by fax machine or e-mail or postal system (for Simple, Moderate and Complex queries/issues), whichever is convenient to the BIR customer. 8) To maintain a repository of resolved queries/issues pertaining to matters specified in Annex A of this Order, copy of the written response/resolution shall be furnished to the BIR Contact Center (BIRCC) by other BIR frontline offices. The BIRCC, on the other hand, shall log the resolution in its Case Monitoring System and use the same as reference in responding to inquiries/issues raised by internal and external stakeholders. III. GUIDELINES AND PROCEDURES In order to attain the objectives of this Order, the following guidelines and procedures are prescribed for implementation by concerned BIR offices: A. BIR Contact Center and Other BIR Frontline Offices 1) Provide immediate response to inquiries/issues raised by the Bureaus internal and external stakeholders. If query/issue concerns technical/resource matters, escalate the same to the concerned Help Desk office, for their appropriate action. 2) If immediate response to taxation/BIR-related queries/issues cannot possibly be provided, escalate said query/issue to the concerned office (specified in Annex A) within its day of receipt using the Query/Issue Endorsement Sheet (Annex C). Pertinent documents (i.e. e-mail, letter request, etc.) shall be attached to the Query/Issue Endorsement Sheet. 3) Monitor the status of resolution of queries/issues escalated taking into account the Service Level Agreement (SLA) specified in Part II.6 of this Order. If written follow up is needed, the template for the follow up memorandum in Annex D may be used. 4) In the event that a particular query/issue cannot be resolved by the concerned BIR office within the prescribed SLA due to reasons beyond the control of the concerned office (i.e. unavailability of required information, dependency on other office for inputs, etc.), contact the person who raised the query/issue and advise him/her on the status of his/her query/issue. 5) Upon receipt of the written response/resolution from the concerned BIR office, contact immediately the person who raised the query/issue and communicate the resolution by telephone (for Simple queries/issues only) and by fax machine or e-mail or postal system (for Simple, Moderate and Complex queries/issues), whichever is convenient to the BIR customer. 6) Update status of actions taken on queries/issues escalated in the Universal Service Desk (for the BIR Contact Center)/offices logbook. 7) Maintain a repository of resolved queries/issues by undertaking the following: a) Other BIR frontline offices furnish the BIR Contact Center copy of the written response/resolution provided by concerned BIR offices within the day of its receipt b) BIR Contact Center log immediately the response/resolution provided/furnished by the concerned/other frontline BIR office in the Case Monitoring System, and use it as reference when responding to queries/issues B. Concerned BIR Offices (Specified in Annex A) 1) Act on the queries/issues received within the prescribed Service Level Agreement (SLA) specified in Part II.6 of this Order. 2) If resolution of the query/issue cannot be accomplished within the SLA, advise the office which escalated the query/issue on the status of actions taken and the circumstances causing the delay in the timely resolution of the same. 3) Provide written response/resolution to the office which escalated the query/issue the soonest possible time. C. Help Desks 1) Provide immediate response (first level support) to inquiries/issues raised by the Bureaus internal stakeholders. In case of receipt of queries/issues concerning taxation/BIR-related information, escalate the same to the BIR Contact Center, for their appropriate action. 2) If immediate response to technical/resource queries/issues cannot possibly be provided, escalate said query/issue to the concerned office following the procedures specified in the Help Desk Handbook. 3) Monitor the status of resolution of queries/issues escalated taking into account the Service Level Agreement (SLA) specified in the Help Desk Handbook. 4) If resolution of the query/issue cannot be accomplished within the SLA, advise the concerned office on the status of actions taken and the circumstances causing the delay in the timely resolution of the same. 5) Upon receipt of resolution, immediately communicate the same to the concerned office and update the problem log. IV. REPEALING CLAUSE This Order supersedes all revenue issuances or portions thereof inconsistent herewith. V. EFFECTIVITY This Order takes effect immediately. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue ANNEX A Queries/Issues for Escalation QUERY/ISSUE OFFICE RESPONSIBLE CLASSIFICATION OF QUERY/ISSUE OPERATIONS MATTERS Clarification on Policies Abatement Technical Working Group MODERATE (TWG) Collection Service Audit Regular Taxpayers Assessment Programs Div. (APD) Assessment Service Large Taxpayers Large Taxpayers Audit and Investigation Division (LTAID) I (for regular LTs)/ LTAID II (excise LTs) Involving tax fraud Enforcement Service Banks/Insurance/Financing Sector LTAID I Large Taxpayers Service Collection/payment of taxes Collection Programs Div. (including TDM processing) (CPD) Collection Service Compromise settlement TWG headed by Chief, Collection Enforcement Division (CED) Delinquent accounts processing CED-Collection Service/ Large Taxpayers CED (LTCED) Large Taxpayers Service (LTS) Disposal of forfeited properties CED-Collection Service/ LTCED LTS Excise Tax Large Taxpayers Assistance Division (LTAD) II-LTS Income Tax APD Assessment Service Letter Notices RELIEF Special Concerns Group Third Party Information Audit Information, Tax Exemption and Incentives Div. (AITEID)-Assessment Service For legal action Criminal Prosecution Group Technical Issues Information Systems Development Service Letter Notices Bureau of AITEID-Assessment Service Customs Letter Notices Doc. Stamp Tax Enforcement Service Letter Notices with VAAP Special Concerns Group Letter Notices with VAAP for Criminal Prosecution Group legal action Letter Notices Others AITEID-Assessment Service One-Time Transactions (ONETT) Asset Valuation Division (AVD)- Assessment Service Percentage Tax APD-Assessment Service Stop-filer handling CPD-Collection Service Tax exemption/incentive grant AITEID-Assessment Service Taxpayer registration Regular Taxpayers Taxpayer Service Programs and Monitoring Division (TSPMD)- Taxpayers Assistance Svc. Large Taxpayers LTAD I and II Large Taxpayers Service Tax Return Filing Thru Banks/Collection CPD-Collection Service Agents e-Filing tax remittance Collection Service thru e-Payment e-Filing deadlines and Taxpayers Assistance Service forms e-Filing for Large Large Taxpayers Service Taxpayers e-Filing technical issues Information Systems Development Service Computation of taxes APD-Assessment Service (except Excise Tax) LN TPI AITEID-Assessment Service LN DST Enforcement Service LN BOC AITEID-Assessment Service LN with VAAP Special Concerns Group Other LNs AITEID-Assessment Service Clarification on BIR Forms (External) TSPMD-Taxpayers Assistance Service SIMPLE Issues on withholding tax remittance Withholding Tax Division- COMPLEX Collection Service Issues on Internal Revenue Revenue Accounting Division COMPLEX Allotment and Special Accounts (RAD)-Collection Service Use of DST metering machines CPD-Collection Service SIMPLE Verification of tax payments RAD-Collection Service COMPLEX LEGAL MATTERS Requests for legal interpretation Law Division COMPLEX of law and revenue issuances Requests for certified true Law Division SIMPLE copy of BIR Rulings Processing of informers Law Division COMPLEX reward Requests for information International Tax Affairs SIMPLE on/copy of tax treaties Division Protested assessment Appellate Division COMPLEX concerning claims for tax credit/refund (with legal issues) Court decisions on internal Litigation Division COMPLEX revenue cases filed Court decisions on criminal Prosecution Division COMPLEX cases filed TCC issuance Regular Taxpayers APD-Assessment Service Large Taxpayers Large Taxpayers Service TCC revalidation/transfer/ CPD-Collection Service utilization Value-Added Tax APD-Assessment Service WDL/WG/Notice of Tax Lien issuance Regular Taxpayers CED-Collection Service Large Taxpayers LTCED-Large Taxpayers Service Withholding Tax Withholding Tax Division- Collection Service Proposal on Process Reengineering COMPLEX Abatement Technical Working Group (TWG) Collection Service Audit Regular Taxpayers Assessment Programs Div. (APD) Assessment Service Large Taxpayers Large Taxpayers Audit and Investigation Division (LTAID) I (for regular LTs)/LTAID II (excise LTs) Involving tax fraud Enforcement Service Banks/Insurance/Financing Sector LTAID I Large Taxpayers Service Collection/payment of taxes Collection Programs Div. (including TDM processing) (CPD) Collection Service Compromise settlement TWG headed by Chief, Collection Enforcement Division (CED) Delinquent accounts processing CED-Collection Service/Large Taxpayers CED (LTCED) Large Taxpayers Service (LTS) Disposal of forfeited properties CED-Collection Service/LTCED LTS TAX FRAUD MATTERS Complaints on taxpayers National Investigation COMPLEX involving fraud Division Complaints on taxpayers Special Investigation COMPLEX not involving fraud Division INTERNAL AFFAIRS MATTERS Lodging of complaints on BIR Inspection Service COMPLEX personnel Status of complaints received Internal Security Division SIMPLE Status of Administrative Internal Security Division SIMPLE Cases filed Policies on Internal Audit Internal Audit Division MODERATE ANNEX B1 Help Desk Queries/Issues for Escalation National Office Issues Level 1 Hardware and 1 2 3 4 Software Issues A. Servers N.O. Help Systems Chief, ACIR, ISOS Desk Analyst Management Systems Section/ Support Contractor Division (SSD) B. PC, Printers and N.O. Help Technical Chief, SSD ACIR, ISOS Peripherals Desk Analyst Support Section/ Contractor C. Network Equipment N.O. Help Network Chief, SSD ACIR, ISOS Desk Analyst Support Section/ Contractor 2. Communications and Connectivity Issues Leased lines N.O. Help Desk Network Support Chief, SSD ACIR, ISOS Internet Service Analyst Section/ Technical Support Section/ Contractor 3. Application Issues A. e-Services N.O. Help Desk SMSD, ISDS/ ACIR, ISOS DCIR, ISG eFPS Analyst Contractor ACIR/ISDS eREG eForecasting eTIN B. Integrated Tax System ITS Applications/ N.O. Help Desk Application Chief, ACIR, ISDS Enhancements Analyst Support SMSD/ Maintenance Process Section Owners ITS Technical N.O. Help Desk ASM Technical Chief, ACIR, ISDS Analyst SMSD C. Non-Technical TNG N.O. Help Desk Technical Chief, SSD ACIR, ISOS Analyst Support Section/ Contractor BIR-Net/Paradigm N.O. Help Desk Technical Chief, SSD ACIR, ISOS Analyst Support Section/ Systems Administration Section TIN-Web N.O. Help Desk Technical Chief, SSD ACIR, ISOS Analyst Support Section/ Systems Administration Section Data Warehousing N.O. Help Desk SOD-Linkages Chief, SOD ACIR, ISOS Analyst HRIS N.O. Help Desk Project Manager/ Chief, ACIR, ISDS Analyst SMSD D. Other Projects N.O. Help Desk Project Manager/ ACIR, DCIR, ISG Analyst Contractor Project Manager 4. Security/System Management Issues Security & Access N.O. Help Desk Systems Chief, SSD/ ACIR, ISOS/ User IDs Analyst Management Chief, SMD ACIR, IPQS System Admin Section/DBA Codes Validation Pool/Security Database Admin Management Division 5. Resource Issues Office IT Equipment N.O. Help Desk Chief, ACIR, FAS Analyst Procurement Division Office Supplies N.O. Help Desk Property Chief, ACIR, FAS Analyst Section, GSD Procurement Division Office Equipment N.O. Help Desk Property Chief, ACIR, FAS Analyst Section, GSD Procurement Division Air-conditioning N.O. Help Desk Contractor/ ACIR, FAS Analyst Chief, GSD ANNEX B2 Help Desk Queries/Issues for Escalation RDC/RDO/RR Issues Level 1. Hardware and 1 2 3 4 Software Issues A. Servers RDC Help RDC Systems RDC Head ACIR, ISOS Desk Analyst Administrator B. PC, Printers and RDC Help CONED/ RDC Head ACIR, ISOS Peripherals Desk Analyst Contractor C. Network Peripherals RDC Help CONED/ RDC Head ACIR, ISOS Desk Analyst Contractor 2. Communications/ Connectivity Issues Leasedlines RDC Help CONED/3rd RDC Head ACIR, ISOS Internet Service Desk Analyst Party Vendor Providers 3. Application Issues A. e-Services RDC Help SMSD, ISDS/3rd ACIR, ISOS MANCOM eFPS Desk Analyst Party Vendor ACIR, ISDS eREG eForecasting eTIN B. Integrated Tax System ITS Applications/ RDC Help Application Chief, ACIR, ISDS Enhancements Desk Analyst System Support SMSD/ Section, ISDS Process Owners ITS Technical RDC Help Technical Chief, ACIR, ISDS Desk Analyst Environment SMSD Support Section, ISDS C. Non-Technical TNG RDC Help CONED/3rd RDC Head ACIR, ISOS Desk Analyst Party Vendor BIR-Net/Paradigm RDC Help CONED/ RDC Head ACIR, ISOS Desk Analyst Systems Administration Section TIN-Web RDC Help CONED/ RDC Head ACIR, ISOS Desk Analyst Systems Administration Section Data Warehousing RDC Help SOD-Linkages Chief, SOD ACIR, ISOS Desk Analyst LBDE RDC Help CONED/SMSD, Chief, ACIR, ISDS Desk Analyst ISDS SMSD D. Other Projects RDC Help Project Manager/ ACIR, DCIR, Project Desk Analyst Contractor Project Manager Manager 4. Security/System Management Issues Security & Access RDC Help Systems RDC Head ACIR, ISOS User Ids Desk Analyst Management System Admin Section/DBA Codes Validation Pool/Security Database Admin Management Division 5. Resource Issues Office IT Equipment RDC Help RDC Head Chief, ACIR, FAS Desk Analyst Procurement Division Office Supplies RDC Help Property Chief, ACIR, FAS Desk Analyst Section, GSD Procurement Division Office Equipment RDC Help Property Chief, ACIR, FAS Desk Analyst Section, GSD Procurement Division Air-conditioning RDC Help Contractor/ ACIR, FAS Desk Analyst Chief, GSD ANNEX C QUERY/ISSUE ENDORSEMENT SHEET ANNEX D MEMORANDUM DATE : FOR : FROM : SUBJECT : Follow-Up On Query/Issue Endorsement Sheet No. _______ This is in connection with our Query/Issue Endorsement Sheet with Reference No. _______ regarding the <query/issue/email> raised by <name of caller/customer> concerning < brief description of query/issue/email >, which was received by your office last <date transmitted>. To date, we have not received any feedback regarding the said query/issue. We will appreciate it if you can immediately give us feedback on the status of the said <query/issue/email> so that we can properly advise our caller, and at the same time update our records. For your appropriate action. ESCALATION PROCESS FLOW