Furnishing the Data Processing Center with Reports Containing Data of Payments on Collectible Taxes

October 25, 1965 REVENUE MEMORANDUM ORDER NO. 64-65 SUBJECT : Furnishing the Data Processing Center with Reports Containing Data of Payments on Collectible Taxes I Purpose This Order is issued to enable the Data Processing Center to accomplish its objective of maintaining a complete, accurate and up-to-date records of all tax accounts. II Procedures All collection agents and other collecting officials assigned in each city or municipality except those assigned in North Manila, South Manila, Quezon City, Pasay City, Caloocan City and Makati, Rizal, are hereby required to report payments made to them during the month on Form A, sample attached. The Form A reports shall be prepared by the collection agents on a monthly basis and sent direct to the following not later than the 5th of the succeeding month for which the Form A has been prepared: Data Processing Center Original and duplicate Tax Accounts Division Triplicate Collection Branch Quadruplicate Collection Agent File Quintuplicate Form A reports for Income Tax, Business Tax and Transfer Tax shall be prepared separately. The kind of tax being reported shall be identified by putting an "X" on the appropriate box on the Form. The first Form A reports shall be submitted by the Collection agents on or before December 5, 1965 and shall include payments made in July, August, September, October and November, 1965. In preparing the Form A, the collection agents must copy exactly on the first four (4) columns of Form A the (1) Name of the Taxpayers, (2) Assessment or Demand No., (3) Due Date and (4) Amount Due as they appear in the IBM list. If the payment being reported is for the second installment and if the assessment or demand number is not known yet, the phrase " 2nd Inst ." must be indicated under the "Remarks" column. If the payment was made by a late filer, the phrase " Late Filer " must also be indicated under the "Remarks" column of Form A. The collection agents of North Manila, South Manila, Quezon City, Pasay City, Caloocan City and Makati, Rizal need not prepare the Form A. They shall however fill out the official receipts legibly and clearly indicate on the same the assessment number or demand number when payments are made for delinquent accounts or accounts that have been demanded. The phrase " Second Installment " shall be indicated on the official receipts for payments of the second installment on income tax. The phrase " Late Filer " shall be indicated on the official receipt for payments made by late income tax filers. The collection agents of the above mentioned cities and municipality shall submit direct to the Date Processing Center every Monday the official receipts they issued during the preceding week (Friday before last up to Thursday). So that the monthly collections can be summarized immediately, official receipts issued on the 25th of every month (except June in which the summary is up to June 30) shall be submitted direct to the Data Processing Center within two (2) days after issuance. The triplicate copy of the Monthly Report of Collections (BIR Form No. 12.31) shall no longer be sent to the Data Processing Center. Instead, they shall be sent to the Collection Branch to be used in verifying reports of the collection agents submitted to the Regional Office. After processing the Form A's, the Data Processing Center shall prepare the corresponding monthly transaction registers. Copies of the transaction registers shall be furnished the following: 1. Tax Accounts Division 2. Collection of Branch 3. Office of the Chief Revenue Officers Upon receipt of the monthly transaction registers, the above listed work units shall immediately reflect on their copies of the IBM lists of collectibles the contents of the transaction register. This Order amends Procedure B-1 of Revenue Memorandum Order No. 24-65 dated May 31, 1965 and all other existing orders or any portion thereof which are inconsistent herewith. cdll This Order shall take effect immediately. (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue