Guidelines on TIN and Correspondence Issuance in Case of System Non-availability for Computerized RDOs

September 22, 1997 REVENUE MEMORANDUM ORDER NO. 54-97 TO : All Internal Revenue Officers and Others Concerned SUBJECT : Guidelines and Procedures on TIN and Correspondence Issuance in Case of System Non-availability for Computerized RDOs I. OBJECTIVES This Order is issued to: 2. * Ensure that all taxpayers whose application forms are with complete attachments will be issued TINs; 3. Ensure that all records required by REG will be captured; 4. Define the tasks that will be done at the RDO level, and 5. Ensure that third parties will be provided with latest information regarding registration correspondences issued by the Bureau. II. Definition of Terms The following terms will be used in this memorandum: 1. Systems Non-availability This term will be used to mean the prolonged (at least one week) non-availability of the Registration System (REG) resulting from failure of server, power, data traffic and completeness of the hardware and/or software enhancements or any other reason that would prevent the Bureau from generating TINs and correspondences through the Integrated Tax System. 2. Correspondence This term refers to the Tax Clearance and Authority to Print. 3. Certificate Authorizing Registration or CAR This document is issued by non-computerized RDOs to allow a taxpayer to transfer any personal or real property after all the required taxes are paid. 4. Tax Clearance Certificate 2 or TCL2 This document is issued by computerized RDOs to allow a taxpayer to transfer any personal or real property after all the required taxes are paid. III. GUIDELINES AND PROCEDURES A. General Arrange with the Administrative Division the rendition of overtime work of all personnel in order to eliminate backlogs. B. TIN Issuance 1. Request from ISOS sets of pre-generated TINs and maintain a safe inventory according to the needs of the office. taxpayer's name from the Alphabetical List provided by the Revenue Data Center (RDC). If the taxpayer is already registered, no TIN shall be issued and the taxpayer will be advised to use the TIN reflected in the alphabetical list. 3. Issue a pre-generated TIN to an unregistered taxpayer. 4. Record in a log book the issuance of the pre-generated TIN to a taxpayer. This is to ensure proper monitoring of TIN issuance. (Refer to Annex B) 5. Encode the taxpayer registration information using the FoxPro TRU program. At the end of the day, the RDC Operators will copy the TRU database into the REG database. 6. Verify the information of taxpayers who registered the previous day by: a) looking up the List of New Registrants provided by RDC, or, b) inquiring the information from REG 7. At the end of each week, the RDOs will submit a report on the TIN issuance to the Deputy Commissioner for Operations. Likewise the RDC will submit a report on uploaded pre-generated TIN to the Deputy Commissioner for Information Systems. These reports will be used for reconciliation, monitoring and control. Annex B shall be followed as the format of the report. C. Correspondence Issuance 1. Tax Clearance Certificate 2 (TCL2) a) Make sure to register all transferors and transferees if they are not yet registered with the proper district following the procedures in registering new taxpayers and/or taxpayer record update (TRU). b) Record in a log book (Annex C) the name of transferor, TIN, registered address and the officer assigned to audit the case. c) After a complete audit process, issue CAR in lieu of TCL2. d) Summarize all the data needed in the generation of TCL2 in a Verification and Encoding Sheet (Annex A). This must be duly reviewed and signed by the RDO. At the appropriate field stated below, input certificate number issued during a systems non-availability. This is done to match the manual issuance of certificate as against the TCL2 generated: (1) Real Property CAR Number at the TCT field (2) Stocks Control Number at the Cert. No. field (3) Motor Vehicle Control Number at the Model field Control Number Format shall be XXXYY99999 where XXX refers to the RDO Code YY refers to the year 99999 refers to a sequential number e) Encode the data contained in TCL2 Verification and Encoding Sheet during lean hours. Generate and print out the TCL2 and attach the same to the docket of the subject taxpayer. This must be monitored by the Registration Unit Head to ensure that all CAR issuance are encoded in the REG. g) Indicate in the Remarks column of the logbook the date when TCL2 was generated and REG corresponding Outbound Correspondence Number (OCN). 2. Authority to Print (ATP) a) Ensure the registration of the taxpayer by following the procedures in registering new taxpayers and/or taxpayer record update (TRU). b) Validate the application for authority to print (Form 1906) and approve the same. c) Record in a log book the information contained in Annex D. This is to ensure proper monitoring of Authority to Print issuance. d) Issue the authority to print (BIR Form 1921) to the printer following RMO 21-96. e) Encode the data contained in approved Form 1906 during lean hours in order to generate the required ATP from REG. 3. RDOs concerned shall submit a weekly report on issuance of CAR (Annex I), Certification of Personal Property Transfers (Annex J) and ATP (Annex D) to the Deputy Commissioner for Operations. 4. The RDC shall generate a weekly report on TCL2 and ATP issuance (Annex K and D) and forward the same to the Deputy Commissioner for ISG for reconciliation. IV. IMPLEMENTING CLAUSE This Order shall take effect every time problems which can not be resolved within a reasonable time are encountered at the computerized RDOs. The RDC covering the RDOs with REG problems shall issue a notice (Annex E) to said RDOs to implement this Order. Likewise, the RDC shall issue a notice of System Availability (Annex F) upon resumption of normal REG operations. This RMO will be invoked upon approval by the undersigned after recommendation of the RDO and the RDC Head. A memorandum to all offices of the Register of Deeds will be issued by the undersigned to inform them of the present procedures in the issuance of CARs and TCL2. Likewise, all printers registered in all computerized districts shall be gathered and briefed by the RDOs concerned of the changes in the issuance of authority to print. V. REPEALING CLAUSE All revenue issuances and/or portion(s) thereof that are inconsistent herewith are hereby amended accordingly. VI. EFFECTIVITY This Order shall take effect immediately. ANNEX A ANNEX E Date: ________________ NOTICE OF SYSTEM NON-AVAILABILITY Gerardo M. Flores, Jr. Head, Revenue Data Center Southern Luzon Dear Sir: May we request that we be allowed to implement RMO _______ since we are not able to use the Registration System for timely TIN and correspondence issuance. __________________ Revenue District Office Approved by: GERARDO M. FLORES, JR. Head, Revenue Data Center Southern Luzon ANNEX F Date: ________________ NOTICE OF SYSTEM AVAILABILITY You are hereby notified that the Registration System has resumed normal operation. In connection with this, you are hereby instructed to discontinue implementing RMO ___-97 and instead follow the normal REG operations procedures. GERARDO M. FLORES, JR. Head, Revenue Data Center Southern Luzon ANNEX G Revenue District No. ____ Date: _____________ CTRL No: _________ CERTIFICATION TO WHOM IT MAY CONCERN: This is to certify that __________________________ with Taxpayer Identification Number ____________ of _____________________________ _________________________________________________________ sold _______________________________________________ shares of stock of ____________________________________________________ in favor of ________________________________________. This Office, therefore, interposes no objection to the transfer of the said shares of stock from ___________________________________________ to _________________________________________. Issued this ________ day of _____________ at _________________. COMMISSIONER OF INTERNAL REVENUE By: ________________________ Revenue District Officer ANNEX H Revenue District No. ____ Date: _____________ CTRL No: _________ CERTIFICATION TO WHOM IT MAY CONCERN: This is to certify that ____________________________ with Taxpayer Identification Number ___________ of ______________________________ _________________________ sold a motor vehicle to _________________ _____________________ with Taxpayer Identification Number ___________ having the following description: This Office, therefore, interposes no objection to the transfer of the said motor vehicle from ___________________________________________ to ____________________________________. Issued this ________ day of ____________ at _________________. COMMISSIONER OF INTERNAL REVENUE By: ________________________ Revenue District Officer LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue