Policies and Procedures on the Maintenance of Various Integrated Tax System (ITS) Codes Tables

June 15, 1999 REVENUE MEMORANDUM ORDER NO. 59-99 SUBJECT : Policies and Procedures on the Maintenance of Various Integrated Tax System (ITS) Codes Tables TO : All Revenue Officials and Employees Concerned I. OBJECTIVES This Order is issued to: 1. Establish control procedures to ensure integrity of Codes Table values since they are used as referential tables by the different ITS Application Systems as part of their business functions. Such integrity refers to, for instance, the changes in the coverage or rates of a particular type of tax brought about by some external policy changes that require creation or abolition of certain Alphanumeric Tax Codes to enable efficient monitoring of internal revenue collections. 2. Identify, define and clarify the roles and responsibilities of officials/personnel concerned in updating and maintaining the Codes Table values. LLjur 3. Address the prevailing issues relative to ITS Codes Table maintenance. 4. Promote awareness on the importance of Codes Tables maintenance and its impact on ITS. II. DEFINITION OF TERMS ITS Codes Table refers to the collection of appropriate Codes to be used in the implementation of various ITS application systems. Dependent Codes Tables refers to the collection of Codes which are relying on the existence of a value to another Codes Table(s) due to application systems interfaces as also used in the implementation of various application systems. Process Owner refers to the service/division of any of the different transformation projects under MOST, Operations & SPIRIT as institutionalized in Revenue Memorandum Order (RMO) No. 18-98 which is responsible in providing values for a certain Codes Table. (See Annex A, ITS Codes Table Reference Guide (CTRG) for the complete list of Process Owners and/or responsible offices per codes table). Application-driven refers to the initiatives of the Systems Maintenance and Support Division of Information Systems Development Service (SMSD-ISDS) to act upon necessary updates on Codes Tables based on policy change (management, legislative or operations change). User-driven refers to the initiatives of different Process Owners, other than ISDS, to act upon necessary updates on Codes Tables based on policy change (management, legislative or operations change). Maintaining/Implementing Office refers to the service division responsible for the maintenance and update of any of the various ITS Codes Tables. III. POLICIES 1. Changes in the Codes Table resulting from legislative and management directives or policies shall be set forth in an RMO by the Process Owners, in coordination with other offices concerned or involved or affected by said management directives. 2. Changes in the Codes Table that do not need issuance of an RMO shall be effected in the ITS Codes Table following the standard procedures ( See Annex B for the Codes Tables Process Flow ). Available Online Maintenance Facility shall be used by the maintaining/implementing office as specified on the ITS CTRG ( Annex A ). 3. ITS Codes Tables shall be updated, if necessary, as per interval specified on the ITS CTRG ( Annex A ) Preparation of updates shall be done at least one (1) week before the actual implementation. 4. Application-driven and user-driven requests for Codes Table updates shall make use of the ITS Codes Table Migration/Update Request Form (Form II - Annex C) and the Codes Table Maintenance Request Form (Form 0039 - Annex D), respectively. 5. All requests for Codes Table updates using Form 0039 shall be coursed through Help Desk of Information Systems Operations Service (ISOS). 6. Process Owner, whose system interfaces with other application systems, shall ensure that any changes in his system that have an effect on other systems are addressed properly and simultaneously. 7. All Process Owners, requesting offices and/or affected offices shall coordinate and cooperate to ensure that the ITS Codes Table is updated and duly maintained at all times. 8. Updates for Codes Table values for legal and special national holidays shall be handled by NO - Database Administrator; while local holidays shall be the responsibility of the RDC Systems Administrator through the Online Maintenance Facility. 8.1 For such holidays affecting a specific site (e.g. local holiday, typhoon), the ACIR-ISOS/NO CONE Head or RDC/CONE Head shall instruct NO Database Administrator or Site System Administrator, respectively, to update Holiday Codes Table. 8.2 In the absence of the RDC Systems Administrator to update site's Holiday Codes Table on legal and special local holidays, the CONE Head or the RDC Head shall notify the National Office (NO) Systems/Database Administrator. IV. GUIDELINES AND PROCEDURES A. REQUESTING OFFICE / PROCESS OWNERS shall: 1. Prepare and issue an official directive in the form of RMO, if applicable, to be approved by the Commissioner to effect changes in the ITS Codes Tables. 1.1 For External Policy (Legislative) Changes If an external policy change necessitates the creation of a new Alphanumeric Tax Code or the abolition of an existing Code, the Legal Service shall provide the Statistics Division of the Policy and Planning Service (SD-PPS) with the approved Revenue Regulations, and request the latter Office to determine necessary changes in the appropriate Codes Table. 1.2 For Internal Policy (Management) Changes Upon approval of new Revenue Memorandum Order and/or Revenue Audit Memorandum Order effecting any changes in existing operational procedures, the Office affected shall determine the necessary changes (if any) in the appropriate Codes Table. 1.3 For Changes in Alphanumeric Tax Codes (ATC) The SD-PPS shall undertake the creation of any new ATC or abolition of an existing ATC, based on the approved Revenue Regulations. Such changes in the Codes Tables shall then be set forth in an RMO, and for the approval of the Commissioner. The approved RMO shall then be the basis of Taxpayer Assistance Service in accomplishing Form 0039. 2. Assign and provide necessary Codes Table values upon approval of the RMO. 2.1 Accomplish Form II or Form 0039, whichever applicable, on any request on Codes Table updates. 2.1.1 For application-driven requests, SMSD-ISDS shall completely accomplish Form II. Production migration procedures shall be followed on such requests. 2.1.2 For user-driven requests, Process Owners other than the ISDS shall completely accomplish the Requester's portion of Form 0039 with the approved RMO attached, if any. 2.2 Accomplish separate Form 0039 for each of the Codes Tables requested to be updated in case of table dependencies. 2.2.1 If spaces provided for the '3B Column Name', '3C Current Value', '3D New Value' are not enough for the 10-record data that should be loaded to the specified Codes Table, the '4 With Additional' Sheets: YES' tick-box shall be marked and additional sheet(s), with same format as in the '3 Details of Request' portion of Form 0039, shall be attached. 2.2.2 If the number records to be loaded to the specified Codes Table is more than 10, the '5 With Softcopy: YES' tick-box shall be marked together with the diskette(s) containing the complete data following the prescribed format (See Annex E). The diskette(s) shall be forwarded together with the accomplished Form 0039 to SMSD-IPQS. 3. Request inputs from concerned offices to determine the necessary changes/updates in the appropriate Codes Tables, for any Codes Table dependencies, as verified by the Systems Maintenance and Support Division of Information Systems Development Service (SMSD-ISDS). 4. Inform and furnish Help Desk of ISOS copy/ies of Form 0039. 5. Forward accomplished form(s) and diskette(s), if any, to, SMSD-ISDS for review/validation. Acceptable request forms shall be processed following the production migration procedures. 6. Ensure that the approved RMO on changes or updates are effected in the ITS Codes Tables. B. MAINTAINING / IMPLEMENTING OFFICE shall: 1. Embody program, changes in the appropriate ITS Application Systems upon receipt of the approved RMO or any other pertinent document for the creation of new codes or, abolition of existing codes as a result of such revisions. 1.1 For Bank information Changes The Collection Programs Division (CPD) of Collection Service shall maintain bank information of ITS through the CBR Bank Online Facility. 1.2 For Goal Allocation Changes The Statistics Division (SD) shall maintain the regional goal allocation of ITS through the NOMIS Maintain, Goal Online Facility. 1.3 For Accountable Forms Changes The Accountable Forms Division of the Financial and Administrative Service (AFD-FAS) shall maintain the accountable forms (letter orders, delivery receipts, etc.) through the AFS Maintenance of Accountable Forms Online Facility. 1.4 For Zonal Valuation Changes The Asset Valuation Division of the Assessment Service (AVD-AS) shall maintain zonal value of properties through the NOMIS Zonal Valuation Online Facility. 1.5 For Operations Audit Changes The Planning Division of the Policy and Planning Service (PD-PPS) shall maintain the annual work programs and the assigned weight for each unit type belonging to a region through the NOMIS Operations Audit Online Facility. The Management Division office Policy and Planning service (MD-PPS) shall maintain the Organization of the NO and Regional Divisions through the NOMIS operations Audit Online Facility. 1.6 For Changes in All Other Codes Tables The Systems Support Division (SSD)/Revenue Data Center of the information Systems Operations Service (ISOS) shall maintain values in the appropriate Codes Tables. C. Help Desk - ISOS shall : 1. Log all requests for update of codes table via Call Management Module of Paradigm to automatically inform all Process Owners. 2. Forward all memos/requests and other pertinent documentation to SMSD-ISDS. 3. Generate issues management log (IML) and distribute to all concerned. D. Systems Maintenance & Support Division (SMSD-ISDS) shall : 1. Analyze impact of proposed codes table values update on various systems applications. 2. Coordinate and discuss with the Process Owners and other concerned offices the requirements in assigning descriptive Codes Table values that may affect the existing ITS operational procedures. 3. Advise the process owner or the requesting office the values for dependent tables must be integrated and complete. 4. Immediately process all request upon receipt and/or in accordance with the ITS migration schedule. 4.1 Validate entries on the Form 0039 as well as in the soft copy/ies, if any. Softcopy/ies shall be converted to a Comma Delimited Format (CSV). 4.2 Prepare scripts to be used by the Systems Support Division of Information Systems Operations Service (SSD-ISOS) in the implementation of Codes Table update. 5. Ensure that all requests are given proper attention to avoid updates behind the required time. 6. Review Codes Tables before every site or Application System roll-out. E. Systems Support Division (SSD) ISOS shall : 1. Log, check and validate all Form II/Form 0039 received. 2. Encode/load the complete, approved and appropriate values for the ITS codes table. 3. Implement updates on values of appropriate Codes Table not exceeding 10 records through the Online Maintenance Facility. 4. Monitor and perform the necessary activities in keeping a well-maintained ITS Codes Table. F. Security Management Division (SMD) IPQS shall : 1. Follow-up scheduled maintenance based on the ITS CTRG. 2. Conduct random audit and/or periodic review of the ITS Codes Table across all sites. V. REPEALING CLAUSE This Order supersedes all revenue issuances and/or portion thereof inconsistent herewith. VI. EFFECTIVITY This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A List of Codes Tables ANNEX B Codes Table Process Flow ANNEX C ITS Codes Table Migration/Update Request Form ANNEX D Codes Table Maintenance Request Form ANNEX E