Explanation for Collection Performance

July 29, 1993 REVENUE MEMORANDUM ORDER NO. 42-93 SUBJECT : Explanation for Collection Performance TO : All Internal Revenue Officers and Others Concerned The monthly collection performance reports per BIR Form 12.09 submitted by your respective districts contain significant changes in reported amounts. I would like to know the reason(s) behind these, i.e., decrease in collection or significant increase in collection. You are hereby required to explain the decrease in collection supplying the following pertinent information: type of tax, name of business establishment(s) which affected the collection, comparative amount paid for January 2 to June 30, 1993 and the same period in 1992, and specific reason(s) for unsatisfactory collection performance. For taxes whose collection performance is caused by factors other than the amount paid by business establishments, such as withholding on wages, interest on bank deposits, etc., explanation is also required, including the reported collections. For type of taxes with significant increase in collection (40% or more) you are likewise required to explain. The format for the required report is attached. The accomplished reports should be submitted monthly, on or before the 15th day of the following month except for the period January to June which will be submitted in one report as soon as possible directly to the undersigned, copy furnished the Statistical Analysis Division. For immediate compliance. LIWAYWAY VINZONS-CHATO Commissioner