Prescribing policies and procedures to implement Stop Filer Case Management for computerized Revenue District Offices who exited the Stop filer Capability

November 15, 2000 REVENUE MEMORANDUM ORDER NO. 52-00 SUBJECT : Prescribing policies and procedures to implement Stop Filer Case Management for computerized Revenue District Offices who exited the Stop filer Capability I. OBJECTIVES : This Order is issued: 1. To promulgate standard policies and procedures to implement the bureau performance of stop filer case management by indicating the minimum target, key activities with corresponding performance indicators of offices to implement and monitor the activity; and 2. To ensure efficient compliance and timely action for the implementation of the Stop Filer Case Management II. DEFINITION OF TERMS : For the purpose of this Order, the following terminologies are hereby defined: 1. Stop Filer taxpayer who is registered and who failed to file the required returns within the legislative due date. 2. Stop Filer Case Management key activities for stop filer case monitoring that must be undertaken and the corresponding performance indicator to be attained by the Revenue District Office and other offices concerned. 3. Business Performance Model (BPM) a model that defines the critical success factors, key performance indicators, the performance targets associated with each indicator and the reporting approach for stop filer case management. It serves as a guide in measuring the benefits realized with management of stop filer cases. 4. Critical Success Factors (CSFs) are goals essential to the success of an organization. 5. Key Performance Indicator (KPI) the uniform basis of reporting and evaluating the performance/accomplishments of particular offices. 6. Targets the quantification of the performance indicator based on the updated data base in the office. III. POLICIES 1. The Stop Filer Case Management is prescribed for implementation by computerized Revenue District Offices that have exited the Stop Filer Capability. 2. The Critical Success Factor (CSF) and the corresponding Key Performance Indicator (KPI) and target shall be the basis of performance measurement for Stop Filer Case Management. 3. Measures falling below the performance target shall be justified by the Revenue District Offices. IV. PROCEDURES Herewith are the procedures to be followed: A. REVENUE DISTRICT OFFICES 1. Perform stop filer hard launch through the normal stop filer processing as prescribed in the Operations Manual (OM) where reminder letters are sent to the taxpayer and cases are investigated should taxpayer fail to respond. 2. Monitor meeting of Key Performance Indicators: (Business Performance Model) Critical Success Factor Key Performance Indicators TARGETS A. Increase Collection Compliance Rate 70% of registered Percentage of number of stop taxpayers for each tax filers to the number of registered type must not be taxpayers for each tax type identified as stop filers Formula: No. of registered taxpayer less: No. of taxpayer with cases x 100% No. of registered taxpayers B. Improved processes Over 30 days rate Cases exceeding 30 Percentage of number of must be less than 20% assigned cases exceeding of open stop filer cases 30 days to number of open stop filer cases for each tax type Formula: No. of Open assigned cases > 30 days x 100% No. of previously assigned stop filer cases 3. Prepare and submit justification (Annex A) if measurements fall below the performance targets in ten (10) days following the end of the month Original Collection Service thru Withholding Tax Division Duplicate Regional Director Triplicate Revenue Data Center Head Quadruplicate RDO file copy B. REVENUE DATA CENTER-CONE generation & distribution of reports to concerned offices under the RDC SYSTEMS OPERATIONS DIVISION generation & distribution of reports to concerned offices under the National Office 1. Generate RDO Stop Filer Case Management Reports Business Taxpayers Preparation Guidelines are presented in "Annex B" and columnar descriptions of reports are presented in "Annex B" and columnar descriptions of reports are presented in "Annex C"; a. Stop Filer Case Management ( RDO Summary ) Corporate Taxpayers - Annex B1-a Individual Taxpayers - Annex B1-b b. Stop Filer Case Management ( Tax Type Summary ) Corporate Taxpayers - Annex B2-a Individual Taxpayers - Annex B2-b Frequency monthly Mode of distribution e-mail and hard copy Distribution Deputy Commissioner-Operations Group ACIR, Collection Service ACIR, IPQS Chief, Withholding Tax Division c. Stop Filer Case Management ( RDO Detail ) Corporate Taxpayers - Annex B3-a Individual Taxpayers - Annex B3-b Frequency weekly and monthly Mode of distribution e-mail Distribution Chief, Collection Service Regional Director Revenue District Officer Revenue Data Center Head Withholding Tax Div. D. REGIONAL OFFICE COLLECTION DIVISION 1. Monitor and assist in RDO compliance with the stop filer case management; 2. Analyze Stop Filer Case Management reports. Columnar descriptions of reports are presented in "Annex C" for better understanding and analysis of data; and 3. Transmit reports (Annex A) to the ACIR, Collection Service, with covering memorandum signed by the Regional Director, not later than 15 days following the end of each month. E. WITHHOLDING TAX DIVISION COLLECTION SERVICE 1. Monitor and assist in RDO compliance with the stop filer case management; 2. Analyze and evaluate Stop Filer Case Management Reports. Columnar descriptions of reports are presented in "Annex C" for better understanding and analysis of data presented; 3. Prepare and send Memorandum for Non Attainment of Stop Filer Case Management-Business Performance Measure (Annex D) to Revenue District Office concerned; and 4. Transmit Annex D to ACIR, Collection Service not later than 25 days following the end of each month. E. COLLECTION SERVICE 1. Monitor the accomplishments of RDOs; 2. ACIR, Collection Service signs Memorandum for Non Attainment of Stop Filer Case Management-Business Performance Measure (Annex D) addressed to Revenue District Office concerned; and 3. Evaluate and submit information to DCIR-Operations for management decision making purposes. cSEDTC IV. REPEALING CLAUSE The provisions of existing Revenue Memorandum Order and other issuances inconsistent with this Order are hereby amended, modified or repealed accordingly. V. EFFECTIVITY This Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ANNEX A STOP FILER CASE MANAGEMENT STATUS REPORT For the Month of ____________ No. Issues Status * Action Plan Start Date / Responsibility End Date 1 2 3 4 Legend: * Status Indicate whether recommended action plans: - Not Started - In Progress - Completed ANNEX B Stopfiler Management Report Preparation Guidelines Description : The Stopfiler Management Report is a presentation of snapshot statistics on Stopfiler (RCS) case activity per RDO/tax type in a given week (Saturday to Friday). Statistics shown by the report include number of registered taxpayers, taxpayers with cases, case activity for week, aging of assigned cases, and revenue from assigned cases closed during the week. It is composed of two summary spreadsheets (by RDO and by tax type) and an RDO Detail page (tax type breakdown of RDO statistics and top 20 Stopfilers of RDO). Statistics Generation : Statistics for the report are generated by RDC Batch Jobs belonging to Stream 67 (RCS Management Report Stream). The executable program of these Batch Jobs is a Unix script RCS_casemon_sendfiles.ksh, which calls five PL/SQL scripts to generate the statistics, and then FIPs the files generated by these scripts to an output repository in bir-edf. In bir-edf, the output files will be consolidated into Excel-importable files by script RCS_casemon_consol.ksh. Site;/ Script Name Description Current Path RDC, RCS_casemon_TPreg.sql This script counts registered $RCS_DIR/bin taxpayers and stopfilers per RDO and tax type. RCS_casemon_aging.sql This script ages open assigned cases per RDO and tax type. RCS_casemon_TPeases.sql This script selects the top 50 stopfilers per RDO and counts cases per tax type. RCS_casemon_caseload.sql This script counts open case loads; opening balance (number of cases open as of start of month), number of cases created in week, and number of cases closed in week, per RDO and tax type. RCS_casemon_coll.sql This script selects total revenue from cases closed during week, broken down by RDO code, tax type and assignment status. RCS_casemon_sendfiles.ksh This script will accept two (2) parameters(Processing Date and TP Class) from Batch Architecture and pass these parameters together with the RDC code (obtained from environment) to each of the five (5) PL/SQL scripts above to generate statistics for the report. The output files of the PL/SQL scripts will be renamed (to avoid overwriting statistics for previous months/from other RDCs) and then FTPd to the output file repository in bir-edf. NO, RCS_casemon_consol.ksh This script consolidates the output $RCS_DIR/output files from different RDCs into Excel- importable files. In the NO output repository, directory FTP will hold the consolidated files. Files from RDCs. will be stored (in compressed form) in directory OLD. Note: Scripts are stored in SCCS, classified under application RCS, either as SQL* Plus/PL/SQL, or as Unix script . Run schedule : The RCS Management Report Stream (Batch 67) is scheduled to run in RDCs every Saturday, to generate statistics for the previous week (Saturday to Friday). It is composed of two batch jobs, same except for Taxpayer Class parameter default value (N or I). At each RDC, one job will generate statistics for Individual stopfilers, the other for Corporate stopfilers. The NO script RCS_casemon_consol.ksh should be run as soon as all RDCs have successfully executed the RCS Statistics batch. Job Maintenance : When jobs are executed via Batch Architecture, output files will be generated, containing: start and end times of jobs output (including runtimes) of scripts error messages, if any Path and name of this output file may be found in the Batch Job run record in the Architecture table TEC_JOB_STATUSES. If problems occur (job failures, incomplete/unsent files), cause may be determined by reading job output file. Refer to Troubleshooting Reference for suggested solutions. (Note: Update this list as new problem scenarios arise and/or new solutions are discovered.) Preparing the (Excel) Management Report Assuming successful execution of Batch 67 jobs in all RDCs as scheduled, preparation of the Stopfiler Management Report should be done on the succeeding Monday. Listed below are the steps and checkpoints for this task: 1. Consolidate output files at NO. In bir-edf, go to directory $RCS_DIR/output. Run script RCS_casemon_consol.ksh by typing the script name at the Unix prompt. when prompted, enter run date (previous Saturday) and TP class code ('N' or 'I') of statistics to be consolidated. Take note of messages outputted by consolidation script. Missing files, if any, will be listed onscreen. In this case, perform steps to obtain/create missing files (see Troubleshooting Reference ) OR indicate missing statistics in report printout. 2. Using Windows Explorer, delete old output files, if any, stored in C:\Windows\Temporary Internet Files (of the form *.txt.N or *.txt.I). 3. Open the STOPFILER REPORT Excel template (Weekly). (Enable macros.) 4. On worksheet RDO Summry , click on the "FTP files". macro button to FTP the consolidated output files from NO. (Use own bir-edf login, or ftpuser/ftpuser..) 5. Save under a different filename. Suggested format: "YYYYMMDD-Individual/Corporate RCS stats" 6. Format and print the RDO Smmry page. Click on "Hide no stats" button to show only those RDOs with statistics for given week. If numbers do not fit, resize columns. If stats were not generated for certain RDCs, indicate as footnote for this page: " Report does not include statistics from RDC_. " If possible, indicate reason for non-generation of stats.) Aesthetics: Merge repeating values of column REGION. Fit spreadsheet into one page and print. 7. Print the TTYPE Smmry page. 8. Print one RDO Dd page for each RDO with RCS statistics (displayed in RDO Smmry page). Enter RDO code in cell D4. Print spreadsheet. 9. Distribute reports (see Target Recipients ). Target Recipients: The Stopfiler Management Reports are distributed to the following: Deputy Commissioner, Operations Group ACIR, Collection Service HSCcTD ACIR, IPQS Chief, Collection Division Regional Directors RDO Heads WAMD Attachments : Soft copies of: Stopfiler Report (Excel) templates for Individual and Corporate statistics. This document. ( These files are also stored in Drive J: /ul3/DOS/res/MGT_REP ). Troubleshooting Reference If run of consolidation script (RCS_casemon_consol.ksh) lists a particular file as missing, perform solution applicable to scenario. PROBLEM SOLUTION Description Verification Details Description Execution Details FTP failure (Files are not Open file in RDC output repository Manually FTP files from RDC While in RDC output repository SRCS_DIR/output): found in NO but are in RDC (SRCS_DIR/output) to verify that it is to NO output repository 1. At Unix prompt, type "ftp bir-edf". directory). complete (no errors, last line is 2. When prompted, type name "ftpuser". runtime of script). 3. When prompted, type password "ftpuser". 4. Change directory to NO output dir by typing (at ftp> prompt) cd/u0./appl/its/res/output. 5. FTP output files by typing (at ftp>prompt): "put <filename>". 6. Exit FTP session by typing (at ftp>prompt):"bye". While in NO output repository (SRCS_DIR/output): 7. Check that file previously missing is in directory. 8. Rerun consolidation script. Output file not (successfully) Either Run PL.SQL script/s ad hoc At each affected RDC: generated at RDC File is not existing in RDC output (Note: Steps 1 and 2 may be skipped if all files from RDC for a TP repository/SRCS_DIR/output (Note: These are long- class are missing. In this case, perform step 3 in SRCS_DIR/bin.) OR running scripts which are 1. Copy file SRCS_DIR.bin/RCS_casemon_sendfiles.ksh to File in RDC output repository known to affect online another directory by typing (SRCS_DIR/output) has errors performance. Please make op SRCS_DIR/bin.RCS_casemon_sendfiles.ksh ,new dir.. 050818-uploaded_Pau (renamed with .err extension). necessary adjustments in 2. Determine PL/SQL script/s (named RCS_casemon_ 050718-uploaded_MelvZ running them.) <stats_type>.sql) that should be run to generate missing file/s Edit file RCS_casemon_sendiles.ksh by commenting out calls to other PL/SQL scripts. Do this by typing two dashes (--) before the "@" symbol. 3. Run script by typing RCS_casemon_sendfiles.ksh ,date parm> <TP class parm> at Unix prompt. (This will generate stats files and FTP them to NO.) 4. Change directory to $RCS_DIR/output and check that all files are successfully generated (no errors, last line is runtime of script). At NO: 5. Check that file/s previously missing is/are in directory $RCS_DIR/output. 6. Rerun consolidation script. * (Annex B1-a to Annex B-3) ANNEX C Column Descriptions Column Title Column Description REGION Revenue Region number of RDO performing Stop Filer Case Management activities RDO Code Code/Number of RDO performing Stop Filer Case Management activities. Name Name of RDO performing Stop Filer Case Management activities. TAXPAYERS Registered 1. Total number of taxpayers registered in the RDO. (For summary page) Taxpayers 2. Total number of taxpayers registered per tax type. (For summary per tax type page) 3. Number of taxpayers registered per tax type in the RDO. (For details page.) Taxpayers with 1. Total number of taxpayers with cases in the RDO. (For summary page.) Cases 2. Total number of taxpayers with cases per tax type. (For summary per tax type page) 3. Number of taxpayers with cases per tax type in the RDO. (For details page) Compliance 1. Ratio of total number of compliant taxpayers and total number of taxpayers registered in the Rate RDO. (For summary page) 2. Ratio of total number of compliant taxpayers and total number of taxpayers registered per tax type. (For summary per tax type page) 3. Ratio of total number of compliant taxpayers and total number of taxpayers registered in per tax type in the RDO. (For details page) OPEN CASE LOADS Opening Cumulative number of stop filer cases created. Balance New Cases in Total number of cases created for the week. Week Closed cases in Total number of cases closed for the week. Week Closing Balance Total number of outstanding/open cases for the week. AGING OF ASSIGNED CASES < 30 days Number of stop filer cases assigned to case officers with an open status for less than 30 days. > - 30 days Number of stop filer cases assigned to case officers with open status for greater than or equal to 30 days but less than 60 days. > - 60 days Number of stop filer cases assigned to case officers with an open status for greater than or equal to 60 days but less than 90 days. >- 90 days Number of stop filer cases assigned to case officers with an open status for greater than or equal to 90 days. Over 30 Days Ratio of total number of stop filer cases assigned to case officers with an open status for greater Rate than or equal to 30 days and total number of open assigned cases. COLLECTIONS Total collections received from taxpayers as a result of the Stop Filer case management activities. FROM ASSIGNED CASES IN WEEK ANNEX D MEMORANDUM DATE: TO : <RDO Name> RDO <#> - ____________ FROM : ACIR Melchor S. Ramos Collection Service CC : DCIR Romeo Panganiban Dir. _____ RDC Head __________ SUBJECT : Non-Attainment of Stop Filer Case Management Business Performance Measures In line with the efforts to ensure improved taxpayer returns compliance, the following performance measures must be met by RDOs: Key Performance Indicators Target Compliance Rate. Percentage of number of stop filers to the At least 70% number of registered taxpayers for each tax type. Over 30 Days Rate. Percentage of number of assigned cases Less than 20% exceeding 30 days to number of open stop filer cases for each tax type. HCDAac In this regard, you are reminded to submit a report of 10 days upon receipt hereof to the Assistant Commissioner, Collection Service Attention: The Chief, Withholding Agents Monitoring Division, Room 207, NOB, Diliman, Quezon City, documenting the issues that caused the below-target performance of your RDO, and with the corresponding action plans you will undertake to address the issues. For your immediate action. ACIR MELCHOR S. RAMOS Collection Service