Consolidated Common Procedural Problems and Solutions During Pilot Roll-out

May 30, 1998 REVENUE MEMORANDUM ORDER NO. 48-98 TO : All Internal Revenue Officers Concerned SUBJECT : Consolidated Common Procedural Problems and Solutions During Pilot Roll-out I. BACKGROUND The Implementation Assistance Teams (IATs) have observed that some problems logged at the IMLs contain questions which are but repetition of previous logs from the pilot sites. To avoid these redundant procedures, the Information Planning and Quality Service (IPQS) decided to consolidate all closed procedural IMLs. It also verified the validity and/or accuracy of the solutions in order to provide official resolutions to raised issues. II. OBJECTIVE A. To establish a database on common procedural problems and solutions during pilot roll-outs. B. To integrate all common procedural issues in order to provide accurate resolution. C. To facilitate problem review and avoid repetitive process of logging same issues on the Issue Management Log (IML). III. GUIDELINES AND PROCEDURES A. The IPQS shall: Disseminate the consolidated closed procedural issues to all concerned offices. ( Please see attachment A ) Coordinate with the Help Desk, National Office regarding the maintenance and update of the Issue Management Log. B. The Pilot sites shall utilize attachment A to come up with ready resolution for commonly encountered procedural problems during roll-out. C. The Help Desk Units of RDCs and NO shall update this list through CA Paradigm. IV. EFFECTIVITY This Order shall take effect immediately. prLL LIWAYWAY VINZONS-CHATO Commissioner COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES Application, Issuance of TIN Taxpayer submitted TRU forms with incomplete Refer to TRU for updating; defer issuance of Problems related to TRU information. Paid annual REG Fee but issuance of Certificate of Registration until taxpayer records are Certificate of Registration was deferred until his updated. records have been updated by TRU. Taxpayer has existing TIN but upon verification Taxpayer should be required to update his records or if taxpayer has no record in the ITS. This means that he has already submitted TRU forms, the same should the taxpayer has not been part of the TRU. After be encoded. sending the taxpayer to TRU, TRU sent them back to RRS. Taxpayer lost TIN card and asked for replacement. Taxpayer should be instructed to update her records TIN is not in ITS database. She has been filing in under TRU. If she has no TIN require her to apply as RDO 052 since 1989. How will she get a replacement a new registrant. card? LTO requires TIN before giving franchise to taxi Arrange with LTO and other government agencies not operators. Requirement for REG includes DTI, to require TIN of applicants for registration of a new Mayor's permit, LTO franchise. business. What type of taxpayer code will be used for a taxpayer ONETT. Use the one-time transaction taxpayer who is neither an employee nor in business but has a (ONETT) which was added to the taxpayer type list. tax requiring transfer taxes, etc.? What shall we do for a minor taxpayer who has no TIN Use BIR Form 51. Advise taxpayer to pay to a Revenue but has to pay for his alien registration fee? Collection Officer who will issue an official receipt. Widows with no dependents. Are they still required to No. Taxpayer who are registering and/or applying for present birth and marriage certificates? TINs are not required to prove their civil status with marriage certificate. Birth certificates are required only when they are registering dependents for income tax purposes. Are we going to issue TINs to a barangay? What is Yes. Get a certification of its existence from the the procedure? Mayor's Office. Follow normal procedures in issuing TINs. A taxpayer request for Authority to Print and Certificate Update taxpayer's records and requires the taxpayer to of REG but he has no TIN in TRU. What are the accomplish forms for Authority to Print as a basis for procedures? issuing Certificate of Registration. Once updated, these correspondences can then be generated. What do we do if TIN is not found or doesn't exist in Validate TIN with ISOS databases then add TIN and RDC database? taxpayer information to ITS through TRU. Where will a taxpayer file his TRU form since his Revenue District Office with jurisdiction over his place business has been cancelled/retired? of business. Taxpayer received a TRU update package and Taxpayer must still update his record. However, his informed the office that he is cancelling his tax types will be ceased. This must be supported by registration. How do we handle this? the update form (Form 1905). The audit for his business cancellation will be done manually. Registered employees update their status/exemption Accept Forms 1902 and 2305 if information is by filing new exemption certificate (2305). Do they complete. submit it when the TRU program starts or fill up the new application form and furnish it to TRU? An employer applied for issuance of TIN for its The employees, through their employer should be employees who are all seamen but the employees required to register. While on board an international could not accomplish application since they are on vessel, the employer has the means to forward the board an international vessel. forms to its employees for accomplishment and sent back to the employer who in turn will file the same to the appropriate RDO for processing. Taxpayer wants to get a replacement of his TIN Card Taxpayer should be instructed to update her records which he lost. Taxpayer is with pilot RDO. under TRU. If she has no TIN require her to apply as new registrant. For one-time taxpayer (estate) registration, PSIC is Use Form No. 1902 instead of Form 1901. There required by Form No. 1901 which is a mandatory field. is no PSIC required in Form No. 1902. There is no PSIC for estate. How can we proceed? Will those taxpayer that will be issued ATTRIG by Not in Pilot RDO 33. Those who are registered in non- RDO 33 need TRU? These taxpayers are not pilot RDOs will be covered by the TRU program to be necessarily RDO 33 registered taxpayers. implemented in their respective districts. However, ATTRIG applicants who come under other pilot RDOs should be instructed to update their records. Accidental addition of TIN. What form will be used to The RDO must prepare a form until the time that log the error since the RDO has to approve this and REG Expert Users will come out with an official issue. affix his signature? a) In the NO database the address is Cebu. Can a) No. we modify? b) In Add sub-menu, which address of the taxpayer b) 1902- business address will be the basis of the Home RDO field? 1) pilot address 1) if one of the address is non-pilot 2) business address 2) if both address is pilot Taxpayer filed and paid Capital and DST return using Require taxpayer to register and amend his return. wrong TIN. The return was encoded using the wrong Once taxpayer is in database, payment can be credited tin. Taxpayer is requesting for TCL. How would the to his account and TCL can be issued. payment be credited to the taxpayer? In Deed of Sale, the term "spouses" means that both Yes. husband and wife should apply first for a TIN separately or if they already have a TIN, do they have to update both their existing TINs? Adding a branch for Metropolitan Resources Corp. Cancellation should be done at the RDO using Form No. with TIN #000-895-045-000, the system generates a 1905. new TIN #200-014-859-000. Can the new TIN be cancelled? RDO code of a taxpayer (Mrs. Frances S. Quebec, Users may transfer taxpayer registration using TIN #101-716-783-000) was erroneously encoded. Transfer Function. Can Registration System validate if the taxpayer has No. Registration System cannot validate if a taxpayer existing TIN or not? has an existing TIN. Which TIN is to be used if a taxpayer has two (2) Use the old TIN and refer to the prepared procedure TIN's (old and new) on how to cancel TIN. REG requires us not to accept application forms if Accept registration without the picture, but let him requirements are incomplete. What do we do if only provide it later. Anyway, the capture form will be used the picture for the capture form is lacking? when TIN cards will be available. Cannot update because the TIN of spouse is non We modify her business in addition to her TIN as an existent or not found in the database employee. After encoding data at ISU we cannot go back and Separate all wrongly encoded TRU forms and forward make corrections. to registration unit for modification. ISU cannot update the registered case. If does not The REG at RDO will be the one to register the branch appear on the screen. office after the updating of main office. No middle name - illegitimate child. Middle Name is a required field. Put asterisk (*) under Middle Name if taxpayer is illegitimate. Change of permit from husband to wife (with same Advice the wife to register the business under her business name and address but with different TIN). name. Can we cancel the husband's record and register the wife's record as a new taxpayer? Requesting to modify information on RDC-Manila. Fill up the request to download form for modification of Residence address was tagged as "R" in RDO52- the information erroneously encoded. Assume that the record can be modified. North Cebu. Tag business address as "R" or delete the tagged "R" for residence. Individual taxpayer was given a TIN for Corporation Since access to 'Cancellation' Menu is given to (TIN 004-267-867). Who is authorized to cancel a Registration Section of the RDO, it is recommended taxpayer in REG? that this issue be resolved by the Registration Section after proper documentation. Different trade names having the same address. Can Can't be considered a branch but can be another trade other trade names be considered branch of the other name or additional line of business. trade name? Erroneously assigned TIN number to a different Fill up the request to download form for modification of taxpayer. the information erroneously encoded. Handling of TRU of the registered owner in cases of Use the following for Mandatory Fields of Form No. Foreclosure/Sheriff Sale where the owner refuses to 1902: undergo TRU procedures. TIN - Use the TIN previously issued by ISOS from available documents Name of the Taxpayer - Name of the Registered Owner per Title Address of the Taxpayer - Obtain this information from available loan documents. It should be within the RDO's jurisdiction Sex - Determine the sex from the taxpayer's name or from available documents Birthdate - Obtain this information from available documents. This is vital for taxpayer searching purposes Mother's Maiden Name - Temporarily use the taxpayer's middle name Exemption Field - Choose Single from LOVs if it cannot be determined Civil Status - Choose Single from LOVs if it cannot be determined Taxpayer type - Choose "ONETT" for one-time taxpayer type Taxpayer Group - Choose Regular from LOVs Mail route - Use "00001" Municipality Code - Choose one for LOVs based on the address Tax Type - Capital Gains Tax/Documentary Stamp Tax Form Type - Choose from LOVs Filing Start Date - Use system's default value ATC - Choose applicable one from LOVs Attachments - Choose "Deed of Sale" since "Certificate of Sale" is not available yet from LOVs Where and how can we inquire taxpayer's information Diskettes were being sent containing data of taxpayers who has not yet undergone TRU? classified as employee and business and were being transported to MS-Access format for easy search of the data. Other inquiry may be sent to NO by e-mail. Taxpayers want to get their TIN in Cebu. Their main Employee should register at the RDO where residence office is in Cebu but the branch is located in Cagayan. is located. Their TINs should not be issued here since Their employer's address and residence address as they have no tax type to pay here. stated in the 1902 is Cagayan. Can we view and print correspondence using the TIN Procedural error. Simply press F8 to enter query, then of the taxpayer in case OCN is not available? enter TIN and press F8. I tried to inquire the TIN 152-640-861-001 generated Taxpayer has incomplete registration information. If a last 1/29/98, but it is not found in RDC database. I branch is to be added, taxpayer type should be single tried to encode again, but TIN 152-640-861-002 was proprietor. Business details information should be generated (but was not committed entered. Have RDO 52 complete taxpayer's record in REG before adding a branch. Cannot retrieve taxpayer's record whose status code is When inquiring, default status code is 'A'. Since the D' when inquiry was made using taxpayer's TIN only. status of these taxpayers is 'D', no record will be Branch code must be entered in order for the module retrieved. If in the search, status code entered is blank to find the record. or 'B', record will be retrieved. If an employer files an application for his employees, One DLN per employee/application. how many DLNs shall be issued? ITS does not accept the previous, issued ISOS TIN Contact ISOS and ask for the correct TIN of the indicated by the taxpayer in the Application Form by taxpayer. The number may have been erroneously displaying this message: "INVALID TIN". indicated in the form by the taxpayer. The TIN indicated by the taxpayer on the Application Add the previously issued ISOS TIN to ITS. Form is VALID but the user encoder erroneously Recommend the immediate cancelation of the new generated a new "200-series" TIN. However, the 200-series TIN to the RDO/ARDO who has the user/encoder did not add the previously issued ISOS access authority to do so. Maintain a logbook of TIN to ITS. erroneously generated TIN with following columns: New TIN, Erroneously Generated TIN, Name of taxpayer. The TIN indicated by the taxpayer in the application Recommend the immediate cancellation of the new form is VALID but the user/encoder erroneously 200-series TIN to the RDO/ARDO who has the generated a new "200-series" TIN. Consequently, the access/authority to do so. Maintain a logbook of user/encoder also added the previously issued ISOS erroneously generated TIN with the following column: TIN to ITS. New TIN, Erroneously Generated TIN, Name of taxpayer. Business Related Issues Single proprietor taxpayer intends to change ownership A TIN assigned to an individual taxpayer will be to corporation. Will the taxpayer cancels her TIN when maintained during his lifetime. A new corporation she cancels her Cert. Of Registration as a single emerges as a new tax personality for which a new TIN proprietor and get a new TIN as a corporation? Who will be issued. Cessation of registration needs the approves the application for cessation of REG as a approval of RDO. single proprietor? Will DLN be given centrally both for REG and RPS REG DLN will be given by the RDO, RDC will assign documents? A Capital Gains Return was filled. They DLN for the Capital Gains Tax returns. are asking whether they will be given a separate DLN from the REG series? What forms should be used since new VAT form is Old forms may be used if new VAT forms are not not available? immediately available on the due date for payment of the tax. RDC will transpose the old forms into new forms. What form should we use for certification fee? BIR Form No. 51. Returns are not required, the payee will be issued an OR by RCO. Capital Gains Tax payment in June 1996. What Tax The clearance to be used on July 1996 is CAR. ITS is Clearance Certificate is used? TCL2 or CAR? applicable in Pilot RDOs; otherwise CAR should be used. Refer to RMO 22-96. ATAP was issued for deficiency taxes prior to July - Use BIR Form No. 0605. Taxpayer must accomplish same is to be paid in July. Traders Royal Bank, BIR Form 0605. Intramuros sent back signed ATAPs. What are we going to do? Are certification fees paid on form 0605? User BIR Form No. 51. Returns are not required, the payee will be issued an OR by RCO. 1743W return period June 1996. The return period is New Form 1601. Always use new ITS forms in pilot before ITS, but the payment is due in ITS. Shall we districts. use old or new form? Who will capture the payment form? Do we assign The RDC. Yes. DLNs to payment forms. A VAT taxpayer was late in payment of the first quarter Require the taxpayer to undergo TRU. Ask the VAT. He is going to pay it now following the VATIS taxpayer to fill up the new VAT form and pay in the notice he received before ITS implementation. He has bank. not yet updated his ITS records. What are we going to do? Does a taxpayer who is registered in QC but renting a Taxpayer must register his clinic in Binondo branch clinic in Binondo need to register as Withholding Agent with withholding tax and registration fee as tax types. in Binondo? However, taxpayer must first register his home office (QC) in Binondo to be able to register the branch. Note that the tax type of the Head Office must be ceased a day after date of registration to avoid creating stop/non-filer status. How do we process the taxpayer's business registration when: a) Add taxpayer to ITS and generate Certificate of a) Taxpayer is registered in a non-pilot site and Registration. decided to put up a business on a pilot site? b) Taxpayer is registered in a pilot site and b) Update his record in ITS and generate Certificate decided to put up a business in a pilot site? of Registration Taxpayer has updated to TRU and needs to change Add taxpayer to ITS New Certificate of Registration business name only. Will I generate new Business must be issued. Unused receipts and invoices should Certificate and stamp their new OR's and invoices? be stamped with the new name of business which TIN does not exist in RDO and NO. must be approved by the appropriate Revenue Officer. If the taxpayer happens to be incapable of paying the Yes. We can accept and the increments can be deficiency tax but willing to pay without paying the collected later on. surcharge, are we suppose to accept it on a case to case basis? Marine Surveying has no PSIC. Where can we In the absence of a definite category, use "others" categorize this industry? service. Capital Gains Transactions. There were returns filed No. Taxpayer can provide the necessary documents and paid without the necessary attachments. Will this when needed. be a problem in processing TCL? Per matched letter, will this facilitate processing TCL2? With regards to the Capital Gains Tax paid in July Refer to RMO 22-96. 1996, how can we generate the TCL? A taxpayer was originally issued a VAT Certificate, Yes. Taxpayer can be registered as non-VAT and however, the record was updated to non-VAT, shall we invoices and receipts shall be registered as such. approve the stamping of invoices and receipts as non-VAT? If the TIN of a taxpayer with no business certificate Tax Clearance Certificate (TCL1). has already been updated by TRL, what documents will the taxpayer present should he decide to participate in a bidding or accreditation as required by companies? Taxpayer filed and paid Capital Gains Tax and used Cancel the existing TIN and add the TIN appearing on different TIN from his record in ITS. Taxpayer is the return which he prefers. requesting TCL2. What TIN should be used? A taxpayer used his same TIN when he paid the VAT 1st - Head Office for DEE's Foodstop and Rocyn's Foodshop. Are we 2nd - Branch going to consider the latter as a branch of the former even though the taxpayer said it is not its branch? Taxpayer's Head Office is in Pasay, branch is in Download the data from NO to RDC database. Malate. Taxpayer is not found in RDC database. How can we help the taxpayer? Single proprietor in the system (1901), but corporation Modify taxpayer class. in the document (1903). How can we resolve this and Head office is in Quezon City, existing in National Download the data from NO to RDC. Office database. Its branch is in Intramuros, Taxpayer wants his COR new. Single proprietor taxpayer encoded as corporation. Data fixed - modify data on REG - Modify screen (on-line) Can we consider the residential address as their Taxpayer should qualify the field of profession. business address for the purpose of recording? Business address should prevail. The company put an x mark on Domestic for their Contact the taxpayer by phone or escape foreign nationality but they have a foreign address but the address. address cannot be included in the record. No tax type. He specified 'OTHERS' in the form, but The tax type would be VAT Exempt - Miscellaneous there is no choice for others in the system. What is the tax type of other transactions such as sale, There's no need to fill up other transactions. Use only assignment? the specified one. Wrong PSIC. Use Division 74 PSIC not PSOC. New entries from the new form of the 1997 monthly To be processed manually until roll out date. VAT returns are not found in the VAT-IS system. The newly revised form of the monthly VAT return contained new entries that could not be encoded because they are not found in the existing system. These entries are the following: 1) Presumptive input tax 2) Tax credit payments: a) Advance payments b) Withholding taxes c) VAT paid in return previously filed Where to submit BIR Form No. 25.24 (form used for Will be received by RDC - Document Processing doc stamps payments amounting to P200 and below)? Division for storage purposes. Only two (2) tax declarations were affected when Request user to modify generated OCN (TCL2) to TCL2 was generated but four (4) tax declarations were encode four (4) real property types one on each line encoded. rather than encoding them two per line. This is not an error. How can we generate TCL2 on the transaction on Put the penalty amount and classify as Capital Gains deed of conveyance when the payment made was a Tax. compromise penalty only? The 1606 form of Phil. Duplicators Inc. did not indicate TIN and branch code can't be modified in MOD mode. that it was a transaction of the branch here in Banilad. Only the details are adaptable. OCN So the TCL2 with OCN#2TA0000000027 was #2TA0000000029 had been generated and can be generated, the letterhead is that of Paraaque District. viewed using VIEW/PRINT function. The soft file can When Sammy Capada was consulted, he instructed me to generate a new TCL2 with OCN#2TA0000000028. Can we not modify the TCL2 instead of generating a new TCL? When another TCL2 was generated for another Taxpayer, OCN#2TA0000000029 did not come out instead OCN#2TA0000000030 came out. Encoded data of taxpayer and TIN 200-447-562-000 Inquired taxpayer exists in RDC database. Must was generated. When inquiry was made, it doesn't supply branch code. exists in RDC database but exists in NO database. I am unable to go to the Banks of Accounts screen. Procedural error. Try pressing F3 twice to proceed to After pressing F3, screen stops at Business Details. the next screen. Eastern Construction Co., Inc. wants to undergo TRU Advise the taxpayer to submit a duly accomplished in RDO 39. But verification from ITS revealed that the Form 1903 together with the complete set of TIN of the said taxpayer already exist under the name requirements. Explain to the taxpayer that a new 200 of Eastern Connections Co., Inc. series TIN will be issued since their TIN was already issued to another taxpayer and that all unused receipts and invoices bearing the old TIN must be stamped with newly issued TIN. Resale transaction. When capital gains tax and Let the taxpayer amend the return. Request the documentary stamps were paid, the TIN used for the taxpayer to file another return at the bank without any seller portion is the TIN of the developer. payment and attach the previous return. Estate or Real Property An estate tax return was filed and appropriate taxes Require administrator to register the estate of the Problems were paid in the bank. But there was no TIN on the deceased and at the same line register and/or update return. records of the heirs to facilitate issuance of TCL. Tax Clearance is issued before by ERETT (NO) but Yes. Present the clearance to the Register of Deeds. was not presented to the Register of Deeds. Thus, property has not been transferred to proper heirs. Will this clearance still be valid until ITS? What guideline should we follow for a taxpayer who is Non-pilot District: should continue with the manual registered in a non-pilot district and sells a property handling of taxpayer transaction using his old TIN. located in a pilot district? During conversion of the non-pilot district, update his record which will include registration of the types, no non-pilot address will be tagged as 'R' (Registered) and the records with the pilot district will be uploaded to the NO then downloaded to the respective RDC. Refer to RMO 22-96. A taxpayer who would be the ultimate owner of a parcel Definitely - as one time transaction taxpayer, the ITS of land which she bought after a court decision was procedures for issuing tax clearance or the transitional handed down is paying in behalf of the various owners, guidelines prescribed in RMO 22-96 for issuing four of whom has passed away. Are we going to certificate authorizing registration should be observed. register the estate of the parties who are part of the transfer? Who will issue clearances for transfer taxes (Estate RDO will issue clearance which will be generated thru and Donors), is it the district offices of the the Registration System. Assessment Division under the new computerized system? A certain estate transaction has been filed and paid the We cannot deviate from ITS procedure. Refer to RMO corresponding taxes thereon on July 10, 1996 which is 22-96. covered by the new system. Up to this time, the certificate authorizing registration is not yet been issued. When will be the possible issuance of the CAR? It was highly suggested that we revert to the old system of issuing the CAR to alleviate the suffering of the taxpayer up to the time that the computers are operational. Taxpayer is a resident of Paraaque and an employee Lessor of real property is deemed to be engaged in in Makati. However, he has a property which is being business subject to VAT. If he does not maintain an leased in Quezon City and obtained a Mayor's Permit office in the place covered by the RDO where his in Q.C. but he has no office in Q.C. Where must he property is located, he should be registered in the register. RDO which has jurisdiction over his residence. Property which is in a pilot district RDO 52) has been The bank can apply for taxpayer using data recorded foreclosed and the bank which is now the buyer wants at the bank. to have it transferred in their name so that it can be used or offered for sale. Previous owner cannot be located anymore and TIN does not exist in NO database. Can the bank request or apply a TIN in behalf of the previous owner using the ONETT applications? On Estate Tax - A decedent is a resident of RR 11-96 was issued, stating that upon filing of the Mandaluyong and has a property located in Binondo. Estate Tax Return and full payment of the tax due on All taxes has been fully paid in RDO Mandaluyong. the transmission of the estate of a decedent, the RDO Heirs of the deceased is requesting CAR from RDO of the Revenue District where the decedent was Binondo, invoking RMO 12-96. Can we issue CAR previously registered shall issue the TCL2, thus, in this without violating ITS? case the RDO from Mandaluyong. Payment for DST and Withholding Tax on Conditional CAR. Sale of property was received before ITS. Revenue Officer requested for an absolute deed of sale which was given by the taxpayer during ITS. Are we going to issue a CAR or a TCL? Seller of real property is a registered taxpayer in Pilot Prepare the TRU of the non-resident and issue TCL. Area. Buyer is a non-resident alien 'not' doing business in the Phils. Shall we issue TIN to comply with requirement of TCL. We could not generate TCL2 because we put 'DO' for Tax declaration number and TCT number combination duplicate tax declaration of some properties. should be unique for all properties entered. '-DO-' is allowed for properties under the same tax declaration number and TCT number, but should only be used once. Consider varying the combination to make it distinct. Or you can vary as you wish as long as they can be identified with the right tax declaration number and TCT. ATP, ATAP, and Others ATAP was issued for deficiency taxes prior to July - Use BIR Form No. 0605. Taxpayer must accomplish same is to be paid in July. Traders Royal Bank, BIR Form 0605. Intramuros sent back signed ATAPs. What are we going to do? There are no procedures/instructions for handling ATAPs will be changed to BIR Form 0605 and enter ATAPs issued in June but presented for payment in thru ITS. If payment was tendered on last day for July 1996, as well as for dealing with tender of tax payment of the tax but was refused by the bank payment beyond banking hours. because it was made beyond banking hours, the RDO should annotate such fact on the return or payment document as a basis for acceptance of payment on or before 12:00 noon on the next banking day. A bank advisory will be issued to this effect. How do I generate Transfer Confirmation Notice? Transfer Confirmation Notice can be generated under Correspondence of Registration System. Taxpayers requested Certified True Copy of their Collect Certification Fee of P15.00 using BIR Form returns, are we not charging Certification fee? No. 51 and Documentary Stamp Tax of P15.00 (Strips Stamp). No ATC at choices. Used the wrong Tax Type. Re-enter the record using the correct Tax Type after resetting the TINs. Tried to generate Authority to Print for TIN 000-258- Encoded trade name has slight discrepancy from what 937. Message appeared 'E03332: Correspondence is in REG tables. Resolved using what was in generation failed. Contact Helpdesk. REG BUSINESS NAMES table in regeneration. Request for datafix. Old values for RDO code should No datafix should be done since this option is available be replaced by new values. in the menu. Cannot retrieve taxpayer's record whose status code is When inquiring, default status code is 'A'. Since the D' when inquiry was made using taxpayer's TIN only. status of these taxpayers is 'D', no record will be Branch code must be entered in order for the module retrieved. If in the search, status code entered is blank to find the record. or 'B', record will be retrieved. We could not generate TCL2 because we put 'DO' for Tax declaration number and TCT number combination duplicate tax declaration of some properties. should be unique for all properties entered. '-DO-' is allowed for properties under the same tax declaration number and TCT number, but should only be used once. Consider varying the combination to make it distinct. Or you can vary as you wish as long as they can be identified with the right tax declaration number and TCT. Sometimes taxpayers would not want to grant written Yes, provided that Form 1906 is signed by the authorization to printers to secure Authority to Print for taxpayer. and in behalf of the taxpayers alleging that Form 1906 duly signed by the taxpayer will suffice. Is this correct? COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS RETURNS PROCESSING SYSTEM (RPS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System Error The system does not accept old PSIC when entered. ISU should research for a new PSIC and update coding. Negative value inputs on field 32 A and B of F1701Q Do not put a negative value, put ZERO instead. causes an error of 3051 or 3065. Regardless of the quarter encoded, default field date There is no effect if system default value is posted. 03/1997 still appears. And new date posted are not reflected when viewed. Will there be any effect on the error handlers if we will ignore this field since the data on the return is different from that of the system? Will there be any effect if we do not delete the default There is no effect if system default value is posted. value of 0 on the field tax due of forms 1702 and 1702Q? After entering data at the computation of Tax Detail Procedural error. Total Tax Due should be filled up. If screen, an error message appeared. Tax due not equal it has no value in form, Total Tax Due (item 21) should to the system computed value. It cannot be bypassed. be equal to item 32. Users then will be able to go to Cannot go to the next block. the next block. Difficulty in resolving error 2005 if partner return is Press CTRL-G on pop-up screen. posted. Erroneously encoded batch number as 9700031509 The physical batch number adopt what was encoded. instead of 97000315. Partial encoding has already been done on 97000315. Eight (8) returns under Batch number 97000036 were Datafix is not necessary. Cancel or reverse return and then mistakenly encoded under Batch number 97000030. re-encode. Make a note on the batch header form that DC2- R-97-10-000726 to DC2-R-97-10-000733 are in Batch number 97000030. Form 2551, RSN 298-00-0000044424. Error 2007 Previous return filed by the taxpayer with Return (Previous return must be filed first can't be resolved. Period 12/1994 (4th Quarter) must be resolved first Modification of its date in the registration screen has before resolving RSN 298-44424 with Return Period been made. 12/1995 (4th Quarter). Previous return has an error. Checking at Returns inquiry screen, the cause of 2007 is that taxpayer indeed failed to submit returns for first, second, and third quarters of 1995. May need to contact taxpayer. There's no existing error but can't be resolved because No purchase date was indicated. Enter purchase the record would not change its status from A to I date. when pressing <ESC>, <F2> and <F11> before pressing F3 in order to resolve or post this suspended return. This error field can be found under details of documentary stamps consumed in the RPS collection of suspended returns screen. Errors 3065 (Negative Amount Not Allowed) and 6034 Procedural error. (Current output tax must be greater than the previous 2550M (Jan + Feb) = 2550Q (March) output). With regards to 3065, there are no negative 2550M (Apr + Mar) = 2550Q (June) amount displayed in the RPS screens but the error still 2550M (Jul + Aug) = 2550Q (September) exists. With regards to 6034, shouldn't current output 2550M (Oct + Nov) = 2550Q (December) tax be allowed to be less than previous since it is possible that taxpayer's sales decreased from the previous period? Suspense returns have error 3022 which can't be If no previous returns are suspended, press CTRL-G. resolved. Special Law Report is not included in the Returns These are to be distributed to RDOs for reference. Processing System. Where will it be distributed? RSN 298-00-0000044535, TIN 000-446-542. When Cannot be posted because RDO code is 050, so F3 was pressed, error message appeared 'F02084: payment does not belong to RDO 081. Batch driven execution failed. Cancel to exit.' Upon investigation in RPS_BATCH_CONTROL_LINES table, record is active. How can Audit Notice be issued if returns are not yet As per instruction of RDC Head Fred Misajon, Audit posted. Can't resolve error 3022 at RDC level since it Notice can be issued even if returns are not yet requires datafix. posted. There is a need to review the tax rate of DS123. The tax rate of DS123 is really correct. Another issue Following the table, a tax base of 8,000 will have to pay regarding incorrect logic in the computation will be 400,200 (tax due). This is erroneous and the system raised. accepts this. The return has error 2012 even though it is not Converted to correspondence and changed the values amending a suspense return. at Return Adjustment Screen. Accomplishment of Forms Invalid form type. Taxpayer paid documentary stamp Transpose information appearing on 0605 to form Problems using BIR form 0605 instead of BIR Form 2000. 2000. Should the RDC send back the 2305 forms to the No. Documents should be stored at the RDC. RDO after encoding since these are basically Registration forms? The same attachments are required for both CBR and RPS copies. a) Is it permissible for the Receipt and Control a) It is not permissible for the Receipt and Control Section to skip checking these requirements Section to skip the process. since the CBR and RPS Section Pre-processing Units handle this? b) In the availability of the Account Information Form b) If the taxpayer attached only one copy of his (AIF), the FS can be forwarded to RPS where it Financial Statements (FS/, can we just is needed. forward the return together with the attachments to RPS, anyway FS is not a concern of CBR? How do we process out-of-district returns? Out-of-district returns are returned to their respective RDOs. How were amended returns processed by ITS? RPS encoders put 'Y' on the Amended field if the return is amended. Encoders will know if the return is amended based on the return - a check on the amended box or the word "amended" is written on the return. Then the return will go to the error-handlers for resolving. If the return is not amended, it will go to the original transaction. Details of Real Property and Taxable Base. What do RPS encoders use square meter but if it is in hectare we do with returns (Form 1706) which used hectare as they just bypass that field and the return will be unit of measurement? suspended. A spouse filed her annual income tax return 1700. All Just capture the data on the return as submitted by the income tax information were written on the spouse field taxpayer. and not on the taxpayer field. Do we have to correct it or just capture the data on the return as submitted by the taxpayer? The taxpayer filled up the wrong field while Just capture the data on the return as submitted by the accomplishing the return on computation field (1601). taxpayer. Do we have to encode the data on the correct field or just capture the data on the return as filled up by the taxpayer? Taxpayer changed his business name and address The taxpayer should be asked to update his using his former TIN. What information will be registration details using 1905. In the mean time the followed by the encoder - the information on the REG REG information prevails. system of the new information on the return? What code shall be used in assigning DLN in the The Operations Manual used was not updated. So returns - DC2 or 081? It is stated in the Operations DLN should be in DC2 format. Manual that RDO code (081) shall be used but as per instruction of the expert user, DC2 shall be used. How do we handle Voluntary Assessment form? This Unnumbered RMO is already with us, supplement to form is for tax amnesty (RMO 59-97) RMO# 59-97 on the Voluntary Assessment Program. Taxpayer used old form (1702A-1) instead of the new Transform old form to new form. one (1701). This form can't be captured in the system. Menu option for form 0605 in RPS does not exist. Form 0605 will not be encoded in RPS. It is entered in There are 4,846 returns pending in Preprocessing CBR. When a taxpayer pays registration fee using Section ready for encoding. 0605, TAS automatically creates a liability of the same amount as the registration fee is paid. This balances out the two amounts. Payment Problems What unit in the RDO will be responsible for the Financial Statements may be accepted as attachments processing of amended refundable returns covering to the return. RDC will transpose the data from the previous years? What will happen on 2nd installment financial statements into the new AIF format. payments of taxpayers who used c/o employer's address, particularly exports? Amended ITRs with financial statements shall use the new forms but what shall be done with the financial statements since there are still no Account Information Form (AIF) furnish to this district to date? How can we resolve payments under BIR Forms Each foreign principal should register because of 1702Q and 2551, which were paid by agent shipping recurring transactions. Activate branch codes for companies for their foreign principal counterparts? several withholding units with one Government Agency. Taxpayer is not liable to pay any final tax. But the Error handler Vilma Gallardo resolved it by deleting taxpayer inadvertently filled up the details of final tax. the amount of Final Tax by pressing F1 at FT BIR What will I do to delete the amount? adjusted column. Others What particular mode is fast pathing applicable? Fast pathing is only available for Inquiry and Suspense. No fast pathing in Add. Who will assign DLN for all incoming documents? RDC will assign DLN for returns coming from banks. RDO will assign DLN to incoming documents. RDC Operations Manual lacks the guide on the ITS Operations Manual will prevail. enhanced entering data of AIF's/Attachment while the ITS Operations Manual has the guide on the enhanced entering data of attachment. Mismatch in the Manual Batch Count with the System The 47 returns were included in batch #98000432 in Batch Count. Manual Batch count is 50, while System order to make the system batch count match the Batch Count is 3. The other 47 returns were assigned manual batch count. The other batch was another batch number. disregarded. Update needed on the version of zonal values We cannot give a blanket effectivity date for the whole (nationwide) that were distributed to the RDOs. Only zonal values because each Revenue District has zonal values for Manila, QC and Cebu were uploaded different effectivity dates. In some cases, even to ITS. different municipalities within the same Revenue District have different effectivity dates. We, however, have a master list of the effectivity of those areas which already have zonal values. COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS COLLECTION AND BANK RECONCILIATION SYSTEM (CBR) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System and/or Data Can the proof list submitted by the bank replace the No. here must be BCS. Encoding Error BCS? There is one AAB that submitted a proof list with a note - "BCS cannot be generated". Are banks allowed to encode the correct data in cases Bank tellers were given specific instruction during where taxpayer provide erroneous data or no data in training to check if returns are empty but not to do any order to proceed with the data capture? corrections during encoding. On Batch Exception Report there are errors committed Enhancement on Bank Monitoring and BCS by RDC encoders that need modification. How can we cancellation are to be rolled out on February 1998. correct these errors when we don't have an access on This will allow the Bank Monitoring Group to access modify? the BCS information. In the meantime, the data fix form may be used for correcting the errors. CMS should have been part of Bank Monitoring Group Enhancement on Bank Monitoring and BCS process flow. Unable to access if the said process cancellation are to be rolled out on February 1998. had been skipped. Case should be created and given This will allow the Bank Monitoring Group to access to RDO for follow-up. How can we perform such the BCS information. In the meantime, the data fix function when we don't have an access on the said form may be used for correcting the errors. system? Other integrity errors during uploading of data from Photocopy the original return then send back to the AABs can be resolved by re-encoding the BCS by the bank the photocopied return. banks. What if the documents are already forwarded to the RDC? The encoded BCS reports did not match with Some data in BCS-A were not included in the printout computer generated report after the nightly batch run. because it was not pick-up in the generation of report. Some BCS-A which were encoded did not appear in Datafixed was done later. BCS-B has no report the computer generated report, while none of the generation and was moved to a new issue since it was encoded BCS-B is in the report generated by the classified for enhancement. computer. Erroneous cancellation of form type but cannot add Create a new form type with a different date. another form type. Document count of the records does not match with Cancel payment using CBR scheme. the actual document count because of double entry of the first return. Cannot enter data in the Frequency field particularly in By default, frequency field is one and cannot be BCS procedural errors. changed. Procedural error. Attach the amended BCS to the original BCS. So, there is no need to encode or modify the previous BCS. Returns/payment forms are already with the RDC but Hold the returns at the Receiving Section and verify data from banks are not yet transmitted via EDT. This them with copy furnished by the EDT Personnel. results to an increase in CBR verification backlogs. Some banks are still submitting NPCS data. Will RDC Encode NPCS data using LBDE as agreed upon in use LBDE or combination of both manual and LBDE? ISG Managers Meeting on 2/5/98. Accomplishment of Forms Taxpayer paid under 1706 (Final Tax) instead of 1606 Use TAS transfer payment module to correct errors. Problems (Creditable Withholding Tax). How could this be corrected? Problems from AABs: a) New forms should always be used under ITS However in situations where the new forms are a) Could AABs still accept old forms especially not available on the last day for filing a return and during deadlines? payment of that tax and the taxpayer is submitting b) Are they allowed to access returns whose a declaration on the old form, the old form may be registered addresses are not within their accepted to prevent imposition of penalties. jurisdiction? If yes, are there penalties involved? b) No, they are not allowed. Yes, if errors are procedural. Are Out of District forms reported on a separate BCS? Yes. Encoder tried to modify the registered tax type of a An RPS encoder cannot modify/update information of taxpayer in the REG database to be able to resolve a a taxpayer, only error-handlers can modify/update. But suspended transaction in CBR but could not restore in CBR, encoders can modify/update. the original data anymore. Can REG fix this? Can an RDC encoder modify/update a REG information detail of a taxpayer? If yes, which ones? Taxpayer paid capital gains tax and documentary Cancel TAS which will automatically cancel CBR. stamps using form 0605 instead of form 1706 and Re-encode transaction. Ask the taxpayer to bring the 2000 and used the TIN of the buyer instead of the original return. seller. TIN 000-842-199 was issued to two different taxpayers Vacation Hotel's Corporation should retain TIN and (Vacation Hotel's Corporation and Kalinangan Youth Kalinangan Youth Foundation should be issued a new Foundation). Vacation Hotel's Corporation has been TIN. using the said TIN since 1992. But the TIN was updated in the name of Kalinangan Youth Foundation. Vacation Hotel's Corporation is registering their new Cebu branch and would not want their TIN to be changed since all their records bear that number. Bank encoded wrong data. Bank procedural error. Encode as is. Suspense Form 2550M was uploaded as third quarter resolution will correct. return dated 1/30/97. Form 1601 uploaded as fourth quarter return dated 12/31/96. What shall we do with two BCS (A97155 and 97156) The erroneously encoded payment (A97156) was with same records? The bank made an error in cancelled by Agnes Zafe - Error Handling Section. numbering their BCS. They first encoded the records under batch number A97156 but they later learned that it should have been A97155. Payment and or Collection Payment was made before ITS and was dishonored If the BCS cannot be encoded because the taxpayer's Problem during ITS. How could we proceed with the collection record has not yet been updated and thus notice of of account? dishonored check cannot be generated, RDC must refer the dishonored check to RDO who will require the taxpayer to update his record. The bank refused to accept the amended quarterly The bank should accept the amended quarterly return VAT return for the quarter ending March 31, 1996 per MOA with the BIR. Refer to MPG of RPS. without additional payment on July 19. The original return which was filed and paid on April 22, 1996 is not part of ITS. Can the BIR accept such amended return? Note that there was no previous entry in the computer. Encoded Tax Year/Return Period of CBR is incorrect Use payment and credit transfer - BIR Form No. 2725 for all 2nd installment payments. CBR encoded such payments for tax year 1996 while RAAF encoded it as tax liability for the year 1995 which is the correct one. To facilitate the issuance of TCL2, one of the interim As previously discussed with the banks, tax payments procedure is to verify payments from AAB. How would on Capital Gains Tax received by banks should be this verification be made? faxed immediately to the BIR to facilitate issuance of TCL2. A bank advisory Bulletin No. 96-10 dated November 15, 1996 was issued reminding the banks on this issue. The CBR Participant Guide stated that BIR Form 2307 All banks are hereby advised to accept BIR Form No. (Creditable Tax Withheld) should be denied. What 2307, as an attachment to BIR Form No. 1701Q but instructions can we give to banks who refuse to accept do not encode. this form if taxpayers insist that it is an attachment to BIR Form 1701Q. We have followed the CBR procedure on transmitting Accelerate encoding. Include as part of RDO the Central Bank returns to the RDC. Why was this Collection all collections from Collection Agent, CB, CB tax payment not included in the 1209 report as part etc. of our collection. In the Batch Exception Report created at the RDC, the Penalty is P200/error on 25% of total collections basis for the computation of procedural error is whichever is lower. If penalty exceeds 25% of total P200.00/error. However, there are amounts in the collections, the P200/error will not be applied. generated reports which do not conform with this. It Procedure to be integrated in the RDC Operation appears that certain (unclarified, per SUG) errors need Manual. further computation. Traders Royal Bank accepts several checks for one TRB was warned not to accept several check for one drawee bank (PCIB) without payment details of each drawee bank (PCIB) without payment details of each check. taxpayer did not accomplish the Check check. PCIB was also warned about this issue. A Remittance Breakdown (Bank) form and lets the bank bank advisory was issued to the banks last November (TRB) do the details record. 14, 1996 as per attached Bulletin No. 96-10 requiring the banks to inform the taxpayers paying in check/s to accomplish the Check Remittance Breakdown (Bank Form). Problems from AABs: a) Yes, if return filed and payment is validated not a) Could banks accept payments that have already later than 12:00 noon of the following day and been prepared by the taxpayers but were filed RDO made a notation duly signed. beyond banking hours and just stamp "INCREMENTS NOT INCLUDED, LATE b) No. Taxpayer should prepare a separate check FILING"? for each return being paid. b) Could they accept one (1) check for several payment/returns? Can we issue guidelines to banks regarding entry of A bank advisory was issued to the banks regarding tax TDM payments to the BCS A/B when payments are payments involving partly cash and partly TDM to be made partly cash/partly TDM or full payments? reported as part of BCS-A. How will the RDC correct AAB errors in segregating According to Ms. Oandasan, CBR Expert User, this is collections for large taxpayers from the regular irrelevant under ITS since there will be no more collections? distinction between the BCS numbering of report of collection from Large taxpayers and that from regular taxpayers. It has been the practice of the Bureau that once a Yes. If taxpayer files a late return: taxpayer fails to file his/her return on or before With payment - impose penalty of 25% for late deadline, we impose a 25% surcharge for late filing. payment, 20% interest and compromise penalty However, under ITS the 25% surcharge for late filing for late filing likewise with late payment are being imposed. Are we Without payment - compromise penalty is strictly going to follow this provision? imposed for late filing Did the tentative monthly collection 12-09-96 for RDO Loose DST should be referred by a DUMMY RCO by 33 included in our dummy RCO Collection, thru the using BIR Form 2000 and batch in a BCS submitted to direct crediting method on credit memos used as RDC for encoding. payment (mode) by the Central Bank? And/or our dummy RCO Collection for loose DST? What do I do if a payment from a taxpayer (ATIKO This can be done by suing the TAS Transfer Payment Corp.) was credited to another taxpayer (UNI-Ship Facility. Inc.)? What do we do with these various checks: Encode as CASH Batch no. 10-2952 RDO no. 033 Collection Data 10/10/97 Bank Branch 086028 LBP BCS No. A-90129 Banks receive checks as payment instead of cash. If check payment, consider it as cash. Transaction in LBDE is advance payment but instead Correct the error through Payment Verification screen. of using '11/10/1997' as return period, collection date Instruct the bank to attach note on the return so that which is '10/27/1997' was used. They had already data encoders will be alerted that the return period sent the data through EDT and was successfully should be changed to 11/10/1997. uploaded to the ITS server. Document count and total collection does not tally with Procedural error of the bank. Verify with the bank. that of the BCS. Send Communication to the bank via bank liaison to correct their procedure. Machine validation not clear in the duplicate copy for Request the bank to use a carbon paper. CBR, no amount indicated. Can we treat this as discrepancy? Payment from 2319A (ATAP) for estate tax with 1) Verify amount. penalty was reported/uploaded by the bank using form 2) No, since CBRUP005.TC is capable of 0605. The payment details cannot be verified in the converting old to new form. system. Furthermore, this is an OOD return. 1) What data/information shall we capture or verify in CBR? 2) For ATAPs received, shall we transpose it to another form? Error on the amount encoded by bank. The total cash Cancel payment and re-encode. amount is P598.92 whereas per bank machine validation, the total amount is P698.92. As per agreement with the banks, collection reports There is no need to change the system program. including the returns for the week shall be submitted Penalties under moratorium will be reversed/checked on or before Monday of the following week. The by the QAD. At the end of the moratorium period, program is designed in which BCS collection reports which is Jan 15, reports shall be submitted within that shall be submitted within three days after the date of days after collection date. collection. Do we have to modify the program or change the procedure in submitting the collection reports? Transaction involving sale of real property. Where The buyer/withholding agent shall pay/remit the shall the buyer/withholding agent pay remit the expanded withholding tax to: expanded withholding tax if: a) the computerized RDO (RDO 33) where the a) the buyer is registered in computerized RDO seller is registered. (RDO 39) and the seller is registered in another computerized RDO (RDO 33)? b) the non-computerized RDO (RDO 31) b) the buyer is registered in computerized RDO (RDO 39) and the seller is registered in c) the computerized RDO (RDO 39) non-computerized RDO (RDO 31)? c) the buyer and seller are registered in d) the computerized RDO (RDO 39) computerized RDO (RDO 39)? d) the buyer is registered in non-computerized e) the non-computerized RDO (RDO 29) RDO (RDO 29) and the seller is registered in computerized RDO (RDO 39)? Follow RMO 17-97 (Transitional Procedure). e) the buyer is registered in non-computerized RDO (RDO 41) and the seller is registered in another computerized RDO (RDO 29)? Give us reasons why payment becomes suspended. Reasons why payment becomes suspended: Who is going to resolve this suspended payment? TIN unregistered in RDO Unregistered Tax Type Invalid Return Period Unregistered Accounting Type Invalid TIN Check Digit TIN/Individual Mismatch TIN/Registered Name Mismatch Invalid Form Type No Return Period Accounting Type Mismatch The resolution is case to case basis, i.e., if the resolution does not need contact (by phone or person) and the data are available in REG, then the RDC is responsible for its resolution. However, if the taxpayer is unregistered in the RDO, unregistered tax type particularly VAT and PT, Invalid Form and Accounting Type Mismatch, it is beyond RDC's responsibility. Further that the RDC has no contact to taxpayers. Others How do we create a case for taxpayers who has no Procedural error. Proceed to next field. TIN registered in RDO? The case details screen on add case requires Tin in order to proceed to the next field. One hundred eleven (111) returns with form 2000 Refer collection date to ROR and machine validation can't be encoded because all the documents bearing a (Deposit Slip). dummy TIN (199-999-997) in the name of Revenue District Office have no date filed. What shall we do to taxpayers with branches operating Some taxpayers are really out of district. Other in RDO 081 but considered by the system as 'Out of taxpayers used branch codes erroneously. District'. a) Is RMO 21-96 still applicable? Under this RMO, a) Adapt CTRP since RMO 21-96 is only the printer will secure Authority to Print from transitional procedure pending approval of RDO. Under CTRP, taxpayer will secure ATP legislative change under CTRP. from RDO. b) Adapt CTRP. For uniform procedure and to b) What if taxpayer is registered in a computerized avoid confusion, BIR top management should RDO and printer is registered in a issue necessary guidelines. non-computerized RDO and vice versa? c) No. Printer should maintain a duly registered c) Printers submit to RDO Quarterly Reports of logbook of all printing jobs. taxpayers whom they secured Authority to Print. Now that taxpayers will be the one to secure ATP The Tax Code clearly states that it is the taxpayer who under CTRP, will printers be required to submit shall secure the permit to print receipts. This new said Quarterly Reports? provision may render some revenue issuances inapplicable. COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS TAXPAYER ACCOUNTING SYSTEM (TAS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System Problem Tax type not in the List of Valid Values in TAS Issue a memo to the RDO requesting to update the tax Account Adjustment. How can the case be converted type of the taxpayer. if tax type is not available? Can we customize/add tax type if not available in the REG system? Assessment Issue A taxpayer from RDO 30 was issued an assessment The steps taken are justified in view of the imminent notice on July 12, 1996 (waiver is up to July 15, 1996). prescription of the BIR's right to make the deficiency Manual procedure to issue assessment notice was assessment which will jeopardize the collection of the used. How are we going to connect this to ITS and tax. The old process may be followed and conversion when? can be done when Accounts Receivable System is already up and running. Is the reviewer in the Assessment Division allowed to Yes, through the CBR/TAS. confirm transfer taxes payments issued by the examiners? What particular system will the Assessment Division The organization/committee has defined and will re- personnel be involved into? The functions/positions of define the roles and duties of the Assessment Division these personnel? And the security system matrix? personnel while Security Task Force has defined the level of access of the said personnel to the various systems. Assessment Division personnel are given access to particular system functions depending on their actual designations. Who is going to make adjustment (TAS Account It was suggested to request RDO to review first the Adjustment) on erroneous assessment generated at assessment notices before sending notices to the RDC? In the security access matrix, the RDC has taxpayers. no access to TAS (Account Adjustment Module). The account adjustments under transaction type MLA The report is designed for RDOs only. Therefore, Manual Assessment was effected in the Assessment headers should be RDO 081. Division, but the report printed indicates that RDO 081 made the adjustments. A taxpayer was previously issued RPS Assessment If need to enter smaller amended amount, there is a Notice for return period 06-30-1996 and 01-31-1997. need to reverse return; remission of PEI, then enter Revenue Officer recommended for cancellation of amend return, it will automatically issue Amended previous assessment, basic tax and PEI and Assessment Notice. generation of Assessment Notice for the increments based on his report. How can we generate Amended Notice so that the Bureau has a basis for collecting the deficiency tax? How come the generation of Audit Result/Assessment Batch extract and generation of Audit Notice is done in Notice is being done at the RDC? Re: Result of Audit RDC because it is part of the batch stream in RDC Conversion under TAS (0605/FAN). Payment Issue There are several taxpayers who are paying accounts The balance as of July 1, 1996 (which will be collected receivable in installment basis. Payment of the in installment under the ITS) should be indicated in the balance was paid in July 1996 and the other will be RAAF and posted/debited as an opening accounts paid in subsequent months. What amount will be receivable balance in the taxpayer's ledger. indicated in the account adjustment form? What should be the reason code for under the request Transaction Code: MLA - Manual Assessment, for account adjustment for the payment of the basic Reason Code - AR-1. delinquent account approved by the Regional Director? CUG: Transaction and Reason Codes should be included in the Common Users Guide. What is the amount that is within the jurisdiction of Section 204 of NIRC states that the Commissioner Revenue District Officers and Regional Directors in has the authority to compromise refund/credit taxes. approving offers to compromise delinquent accounts? TIN 106-779-831 WC 10-31-1997 Forwarding of credits depends on the meeting of RPS How many days should the system forward the excess and CBR. credits to succeeding return period? In the above TIN, the interval from posting date is only 12 days. Can we make it longer since CBR is way ahead of RPS? RETURNS COMPLIANCE SYSTEM (RCS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES Tax record are not found in RDC database and NO Contact ISOS using e-mail for verification what RDO database. The new form 2000 does not require the taxpayer belongs. taxpayer's address. How will we determine which RDO a taxpayer belongs? Land Bank Plaridel branch (AAB under RDO 82) LBP M.J. Cuenco has already a bank test account. A transferred to M.J. Cuenco. They are transmitting letter was prepared to be sent to the bank to transfer returns of RDO 81 taxpayers. Shall we accept the the returns to P. Del Rosario branch for transmission returns? and reporting. Per RMO 53-97 returns belonging to computerized BCS format is the same as the one prepared by the RDO should also prepare BCS manually using a AABs. prescribed format and transmit it to the RDC together with the returns. COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS CASE MONITORING SYSTEM (CMS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System Problem Issuance of ATTRIG documents mostly to non-RDO It can still be encoded DTM (CMS) but the name of the 33 taxpayers. This was a function assigned to our taxpayer will be entered in the REMARKS field of district even before ITS. Would these documents be DOC.DETAILS SCREEN. Since ATTRIG was not assigned DLN and be encoded? covered by the ITS, the same should still be processed at RDO 33 under existing manual procedure. Although under present practice, DLNs are not assigned to ATTRIG documents, separate non-ITS non-document locator numbering system to facilitate retrieval of such documents in case there is a need for future reference. The said documents should not be encoded in the ITS. Cannot assign cases to Case Officers because they The RDC has asked for the updated list of case have no access rights. officers and included this case officers in the case office list CTM_FULL_NAMES table. Further, the RDOs were taught how to give access to different case types to their case officers. Existing delinquent accounts which are potentially Delinquent accounts can be entered in ITS using TAS collectible before ITS could not be loaded into the system. transaction type of AA1 instead of AR1 or AR2. Thus. no case was generated. The issue was raised to ASM to look into: (1) Employ datafix to change the transaction type and (2) to provide a validation statement in the program code such that only valid transaction type shall be accepted. Payment and/or Collection What amount should be reflected in the taxpayer's Use Conversion Account Adjustment using PPP. Issue ledger in order to get the deficiency of the tax due when tax credits/payments for the 3 quarters are not in the system? Payments for excise taxes are listed in the unassigned The said cases were of case type AUD05 or regular cases report as of Oct. 31, 1997 when there is no audit for medium taxpayers. Further investigation of event or reason for a creation of a case. Why are the data showed that these cases were automatically payments for excise taxes need to be assigned to created by TCR when it was found that refunds were Revenue Officer when there is no reason for a creation due to these taxpayers. TCR automatically creates of a case? AUDIT cases for this. For the meantime leave it unassigned until TCR goes live. The capital gains tax transaction of a taxpayer were Datafix already done. closed before the review officer could perform the audit/verification. How can the problem be solved so that the review officers can perform their tasks? Accomplishment of Forms Problem: Transfer filer was from RDO 053 to RDO Can be manually closed through CTMDE010 (Close 33 with Case Facility). case 1.) failure to file on June 30, 1997 case 2.) failure to file on Sept. 30, 1997 Filer should be filing case 2 with RDO 053. How could this be remedied? We have ceased the form type just now. Taxpayer filed 1905 with effectivity date of 07-01-97. It Corrected the module CTM Detail Screen per memo took sometime for the RO to process his papers. This of Jonjon Antaran re: Manual Closure date 12/10/97. created 2 open cases on VAT for July and August. How do we close this? Name of vendor is erroneously posted and entered. Close the case and create new one with the correct name of the vendor. COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS AUDIT SYSTEM CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System Error An extract in Audit Notice registered an error code After running inscand.sql, job 102 must be executed 100. This error occurred when the script pr003.sql as adhoc so that a case number will be attached in was run. aud_candidates. Job 102 must be executed prior to pr003. COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS NATIONAL OFFICE MANAGEMENT INFORMATION SYSTEM (NOMIS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES System Error In some screens (both INQ and MAINT mode), user F7 and F8 keys can be used for querying. User can can't go down to detail block using Page Down key. press Ctrl-K to show the list of all function keys. This message appeared: 'FRM-41004: Function key not allowed in this mode.' COMMON PROCEDURAL PROBLEMS AND SOLUTIONS DURING PILOT ROLL-OUTS INTEGRATED TAX SYSTEM (ITS) CLASSIFICATION OF TROUBLE SUMMARY RESOLUTION ISSUES Use of Forms Problems Taxpayer lost his copy of the 0605. Who will issue Update taxpayer record and get certification from Certified Xerox copy? RDC. Every pilot districts has a dummy RCO and were given Posting of collections is based on the RDO code as dummy TINs. These dummy RCO sells loose DST. indicated in BIR Form 2000. At the end of the collection day, Form 2000 and BCS are prepared and sent/forwarded to the RDC for encoding (following CBR procedures). Were these DST collections captured and credited to the respective pilot districts collection? If so, to where/what TAS ledger accounts were these recorded? Do dummy RCOs have individual TAS ledger? Taxpayer Easter Shipping Lines, Inc., is requesting to Using improvised BIR Form 2316 may not serve the use the attached improvised BIR Form 2316 purpose, why not use xerox copy of the actual return. Returns are with the RDC and not accessible to The RDO may view the return information using return Revenue Officers. inquiry screen and they may ask for a copy of the return from the RDC. First level issues shall be solved first by Helpdesk Only REG can have access to ITS. before recommending it to higher level but Helpdesk has no access to ITS. Users are allowed to open only 1 session of their Only error handlers are allowed with two sessions. account. The ideal number of sessions allowed is 2 especially for error handlers.