Amending RMO No. 22-98 on the Preparation and Monitoring of Report on the Number of Registered Taxpayers and Stop Filers, in Compliance to RMO No. 20-98

May 15, 1998 REVENUE MEMORANDUM ORDER NO. 56-98 SUBJECT : Amending RMO No. 22-98 on the Preparation and Monitoring of Report on the Number of Registered Taxpayers and Stop Filers, in Compliance to RMO No. 20-98 TO : Assistant Commissioner of Taxpayer Assistance Service, Regional Directors, Revenue District Officers, Chief of Planning Division, Chief of Statistics Division and Others Concerned I. BACKGROUND : RMO No. 22-98 with BIR Form No. 1936 was designed to monitor and generate statistical information on registered taxpayers and stop filers for analyses and report purposes to top management. cdlex However, RMO No. 22-98 was affected by another RMO prescribing the BIR Planning, Performance Monitoring and Evaluation System (RMO No. 20-98). This particular RMO prescribes the computation of Taxpayer Base Index which covers the number of registered taxpayers. Under RMO No. 20-98, the Taxpayer Assistance Service will develop a reporting procedure and format to capture the said information. RMO No. 22-98 is hereby amended to provide a reporting procedure that will both serve the requirements of the Taxpayer Assistance Service in the computation of taxpayer base index and the Policy and Planning Service in analyzing statistical information. Preparation and submission of BIR Form No. 1936 shall now be on a monthly basis. BIR Form No. 1936 is also amended to capture additional information on cancelled registrations. II. OBJECTIVES : This Revenue Memorandum Order is issued to: 1. Prescribe the procedure and format for preparing the performance report on taxpayer base index; 2. Monitor and measure the performance of BIR offices based on the taxpayer base index; and 3. Generate a more accurate statistical profile on the number of registered taxpayers by major tax type and by major industry group, the number of canceled registration and reasons therefor, and the aggregate number of stopfilers per district. III. POLICIES AND GUIDELINES : For the purpose of this Order, the following policies and guidelines should be observed: 1. The Revenue District Officer (RDO) shall prepare a performance report on taxpayer base index (see Annex A - BIR Form No. 1936) on a monthly basis . 2. In accomplishing the report, the following must be indicated: A. Planned number of new registrants for the month; B. Actual number of new registrants for the month; C. Total number of registrants from the previous month(s); D. Cumulative total number of registrants for the period; E. Number of canceled registration which shall be classified based on the reason for its cancellation per BIR Form No. 1905; F. Cumulative total number of cancelled registration from previous month(s); G. Total number of stop filers which shall be classified based on reason; H. Cumulative total number of stop filers from previous month(s); I. Total net number of registrants for the month; and J. Total net number of registrants for the given period. The report shall be based on the Taxpayer Record Update (TRU) data or the taxpayer ledger of the district office in case TRU is not available. LLpr 3. The RDO shall submit the original copy of the report to the ACIR, Taxpayer Assistance Service, and copy furnished the Regional Director, Chief of Planning Division, and Chief of Statistics Division, not later than the 4 th day of each month . 4. The Assistant Commissioner, Taxpayer Assistance Service shall: A. Consolidate and evaluate the taxpayer base index performance of BIR offices; B. Consolidate and prepare the performance report relative to the Taxpayer Base Index; C. Submit the performance report to the DCIR for Operations, copy furnished the Planning Division, not later than the 7 th day of each month . 5. The Regional Director shall monitor the submission of the performance report (BIR Form No. 1936) on taxpayer base index. 6. The Planning Division shall: A. Integrate the performance report on taxpayer base index (Annex A - BIR Form No. 1936) submitted by concerned BIR offices and incorporate the report in the Monthly Accomplishment Report of the Bureau; B. Prepare monthly, a status report on the attainment of target on taxpayer base index and for the preparation of the overall status report for submission to the BIR Management Committee; C. Include the performance report on taxpayer base index in the computation of the Overall Grade of all BIR Offices. 7. The Statistics Division shall consolidate and prepare report on the number of registered taxpayers and stop filers per Revenue Region/District to be submitted to the Commissioner through the ACIR, Policy and Planning Service and copy furnished the DCIR for Operations, not later than the 15 th day of each month . IV. REPEALING CLAUSE : This Order supersedes RMO No. 22-98. (Subject: Referring to Amendment to RMO No. 22-98) V. EFFECTIVITY : This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner ANNEX A PERFORMANCE REPORT ON TAXPAYER BASE INDEX