Emergency Measures to Enhance Collection of Taxes and Meet the Collection Goal for the Year 2000

November 24, 2000 REVENUE MEMORANDUM ORDER NO. 51-00 SUBJECT : Emergency Measures to Enhance Collection of Taxes and Meet the Collection Goal for the Year 2000 TO : All Internal Revenue Officers and Others Concerned In order to achieve the revised revenue collection target for the year 2000, all concerned are hereby informed of the following policy considerations: 1. The on-going tax audit of taxpayers pursuant to the year 2000 audit program should be fast tracked and completed before the end of December. Priority should be taken on cases that will yield tax collections by year-end. 2. Monitor sales revenue of business establishments A. Monitoring of cash register machines used 1. Identify users of unregistered cash register machines and assess and collect the corresponding taxes and penalties incident thereto. 2. Determine sales revenue from the records of these machines for the months of November and December, 2000, on a weekly basis, starting November 28, 2000. 3. Revenue Officers shall determine and make a daily report of daily sales reading of the taxpayer's cash register machine, whether the machine is registered or unregistered with the BIR, (a) before the start of the business day; (b) at mid day; and (c) 5:00 o'clock in the afternoon. TDCAHE B. Conduct surveillance of selected business establishments 3. The Compromise Settlement Program under RMO No. 42-2000 is hereby extended until December 31, 2000. Strict compliance herewith is enjoined. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue