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Flow charts of frontline services

Revenue Memorandum Order No. 47-93 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Aug 16, 1993

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August 16, 1993 REVENUE MEMORANDUM ORDER NO. 47-93 SUBJECT : Flow Charts of Frontline Services TO : All Revenue District Officers, Chiefs of the Management Information & Data Control Systems Division and the Public Information & Assistance Division and Others Concerned In compliance with the policies and requirements of the following: Republic Act 6713 , otherwise known as the Code of Conduct and Ethical Standards for Public Officials and Employees, which provides for the duties and responsibilities of public officials and employees to ensure prompt and responsive delivery of public services; Executive Order No. 89, series of 1993 , which reiterates the policy of full public disclosure by directing all heads of executive departments and agencies, including government-owned and controlled corporations, to implement a policy of accessibility and transparency; and Memorandum Circular No. 60 of the President dated July 8, 1993, which prescribes that flow charts for each frontline service being rendered must be prepared by the particular agency. all Revenue District Officers (RDOs) are hereby directed to prepare and display the flow charts of procedures for the following front line services being extended in their respective offices: 1. Taxpayer's Business Registration Procedures 2. Printing and Stamping of Invoices 3. Securing of Taxpayer Identification Numbers 4. Securing of Certificate Authorizing Registration for Transfer of Properties cdt I. GUIDELINES AND INSTRUCTIONS A. The RDOs shall prepare and post the aforementioned flow charts on conspicuous spaces in their respective Revenue District Offices using clear and understandable language in Pilipino and in English and/or the dialect predominantly spoken in the locality. They must be prominently displayed and visible to the taxfilers/taxpayers. B. The aforementioned flow charts shall indicate the following: 1. description of major procedures to be followed: 2. identification of documents required to be submitted/accomplished; 3. specifications of BIR personnel involved; and 4. indication of approximate time of processing prescribed. C. The aforementioned information/flow charts shall be compressed and replicated in bond papers for transmittal to the Planning and Research Service. Attention: The Chief of the Management Information & Data Control Systems Division Office not later than September 30, 1993. D. To complement the flow charts, the RDOs may prepare mimeographed information handouts for distribution to taxfilers/taxpayers as part of its taxpayer service activities. casia E. Based on the flow charts submitted by the RDOs, the Chief, all DCSD in coordination with the Chief, Public Information & Assistance Division, shall prepare and print uniform flow charts of procedures pertaining to the RDO front line services. These flow charts will have to be distributed to all BIR offices later than December 31, 1993. II. EFFECTIVITY This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner

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