Regional Study Committee on Tax Potential of Municipalities

July 15, 1970 REVENUE MEMORANDUM ORDER NO. 44-70 SUBJECT : Regional Study Committee on Tax Potential of Municipalities In order to determine tax potential of certain municipalities the collections of which average less than P500.00 a month and to study whether such collections are due to inherit lack of taxable individuals and establishments in the area and not to the lack of tax consciousness on the part of the individuals therein nor a deficiency in the enforcement activities of BIR personnel, a committee is hereby created in every region to be composed of the following: Assistant Regional Director Chairman Chief, Collection Branch Member Chief, Assessment Branch Member Chief, Legal Branch Member Regional District Officer of the respective district concerned Member The Revenue District Officer is only a member insofar as the study being made is within the area he has supervisory jurisdiction. The Revenue District Officer as member of the committee therefore differs from one district to another. The committee shall conduct the survey of the municipalities to determine if revenue collections cannot be improved by looking into the following: a. The tax potential of the municipality. b. The adequacy and effectiveness of assessment/collection activities of fieldmen in the area. c. The reason or reasons for poor collections, and d. Such other factors as will truly reveal whether the poor revenue collections reported is really due to the poverty of the municipality and not to the inefficiency of the personnel in the tax collecting agency, coupled with the lack of tax consciousness on the part of the people living therein. aisa dc The committee should submit its report and recommendations not later than September 30, 1970 to the Assistant to the Commissioner, National Office. MISAEL P. VERA Commissioner of Internal Revenue