Closer Supervision of Accountable Officers by Regional Directors, Chiefs of Collection Branches, Provincial Revenue Officers and Revenue Collection Supervisors

September 20, 1962 REVENUE MEMORANDUM ORDER NO. 51-62 SUBJECT : Closer Supervision of Accountable Officers by Regional Directors, Chiefs of Collection Branches, Provincial Revenue Officers and Revenue Collection Supervisors TO : All Regional Directors, Chiefs of Collection Branches, Revenue Collection Supervisors and Others Concerned There are quoted hereunder the instructions contained in Revenue Memorandum Order No. 12-62 dated March 15, 1962 of this Office and pertinent portions of Memorandum Circular No. 3 of the Department of Finance dated August 15, 1961 and the letter dated September 4, 1962 of the Honorable, the Auditor General, viz: cdtech "3. Repeated delinquency of any collection agent shall be dealt with administratively. "4. Provincial Revenue Officers as immediate supervisors of collection agents and clerks are hereby directed to enforce the provisions of Memorandum Circular referred to above, and if for any reason the Provincial Revenue Officer does not take any step towards the submission of the collection report by the collection agent on time such Provincial Revenue Officer shall equally be guilty and may be proceeded against administratively not only for violation of the provisions of Section 9 of the National Internal Revenue Code but also for violation of any applicable provisions of the Civil Service Law otherwise known as R.A. 2260, and Memorandum Order No. V-364. "5. Regional Director and his assistant shall be equally responsible as overall supervisors of collection agents and clerks within their regions for any failure or delinquency of such collection agent in the submission of the collection reports or non-compliance with any of the provisions of Memorandum Circular No. 3. "6. To forestall any possibility of failure or negligence or delinquency on the part of any collection agent in the submission of the monthly collection report, the Regional Director and his Assistant are hereby ordered to take active part in the collection of internal revenue taxes as well as in the preparation of the monthly reports thereon by employing all available resources and manpower, or in the application or adoption of means or methods to facilitate such collection and submission of the reports thereon." xxx xxx xxx From Memorandum Circular No. 3 of the Department of Finance "2. The Regional Director shall have among other things, supervision and direction over Collection Agents stationed in the municipalities within his jurisdiction." cdll xxx xxx xxx From the letter of the Auditor General dated September 4, 1962 xxx xxx xxx "In view of the foregoing, we request that closer supervision be exercised over your accountable officers, particularly collection agents assigned to the provinces, so as to minimize, if not entirely eradicate such defalcations. Attention in this connection is invited to our Memorandum Circular No. 316, dated February 1, 1957, which may hold Heads of government entities administratively accountable for inadequate supervision over their accountable officers and for which they may also become personally liable for losses incurred. "Please inform us of the action taken hereon. Very truly yours, (SGD.) JESUS IRIARTE Deputy Auditor General" Regional Directors, Chiefs of Collection Branches, Provincial Revenue Officers, Revenue Collection Supervisors and others concerned, are hereby directed to closely supervise all accountable officers within their respective jurisdiction in order to minimize, if not entirely eradicate, the defalcations by accountable officers. If any accountable officer shall be found later to have shortages or committed any defalcation, corresponding administrative action shall be taken by this Office against any Regional Director, Chief of Collection Branch, Provincial Revenue Officer, or Revenue Collection Supervisor who failed to closely supervise the accountable officer concerned by reason of which such shortages or defalcations were committed. cdt Strict adherence to this Order is hereby enjoined. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue