Modifications/Revisions on the 1.2 April 1997 Version of the Operations Manual Affecting Segments of the Case Monitoring, Audit, Collection and Bank Reconciliation, Registration and Returns Processing Systems

October 7, 1997 REVENUE MEMORANDUM ORDER NO. 64-97 SUBJECT : Modifications/Revisions on the 1.2 April 1997 Version of the Operations Manual Affecting Segments of the Case Monitoring, Audit, Collection and Bank Reconciliation, Registration and Returns Processing Systems TO : All Internal Revenue Officers Concerned I. OBJECTIVE This Order is issued to: 1. Prescribe the use of the revised version of Integrated Tax System (ITS) Operations Manual (OM) at the Cebu Pilot Sites. 2. To inform all concerned of the modifications/revisions made on the 1.2 April 1997 Version of the Operations Manual (OM). II. SYSTEMS AFFECTED The following are the application systems affected by the modifications/revisions: 1. Case Monitoring 2. Audit 3. Collection and Bank Reconciliation 4. Registration 5. Returns Processing III. GUIDELINES AND PROCEDURES The modifications/revisions on the 1.2 April 1997 version of the operations manual are as follows: Case Monitoring Footnotes 1. Added footnotes to Step No. 7 Modify Document Details, page no. OM 4-5-63, Title 4, Case Monitoring and Related Procedures, Chapter 5 Processing of a Document, to read thus: "If the Document Status is Borrowed, type the same DLN at the original DLN field, press "Enter" to go to the next field." 2. Added a parenthetical note to the caption "Inbound Document Received from a BIR Office" page no. OM 4-5-33, Title 4, Case Monitoring and Related Procedures, Chapter 5, Processing of a document, to read thus: "(If the electronic records of the dockets are stored within the same database file)" 3. Added a set of procedures captioned "Inbound Docket Received from a BIR Office (If the electronic records of the dockets are stored in another database file)", page no. OM 4-5-34, Title 4 Case Monitoring and Related Procedures, Chapter 5, Processing of a Document. 4. A set of procedures captioned "Docket submitted by a Case Officer within an Office" has been transferred from page no. OM 4-5-34 thru OM 4-5-35 to page no. OM 4-5-35 thru OM 4-5-36, title 4, Case Monitoring and Related Procedures, Chapter 5, Processing of a Document. 5. Added a sentence to item No. 9 of the Guidelines relative to the assignment of Document Locator Number (DLN), page no. OM 4-5-45, Title 4, Case Monitoring and Related Procedures, Chapter 5, Processing of a Document, to read thus: "9. . . . For this purpose, the "Table of Contents" shall include the DLNs of related documents that are on file elsewhere" Audit 1. Modified steps Nos. 1 and 2 of the task procedures relative to the performance of pre-audit procedures, Title 8 Audit and Assessment of Returns, Chapter 4 Audit Function at the Revenue District Office, to read thus: 1. "Obtain copy(ies) of the tax return(s) filed by taxpayers, through imaging by accessing RPS (For the step-by-step procedures, please refer to Title 15 (General Inquiries), Chapter 1 (Inquire on Taxpayer Information) of this manual. If this is not possible, secure an authorization from RDO to request a photocopy from the RDC. 2. Access database information of all other systems, particularly the Tax Reconciliation System (TRS), when applicable, for any discrepancies found upon reconciliation of all information gathered by the Bureau." Registration V 1.2 V 1.2 April 1997 September 1997 REMARKS Procedures for Scenarios/procedures Enhancement of the generating TCL1 and for generating TCL1 Tax Clearance TCL2 were and TCL2 were Certificate Screen consolidated in one separated (Title 17, for generating section of Generate Chapter 1, Section 2, TCL1. Correspondence Scenarios 1 & 2). (Title 17, Chapter 1, Section 2). Page No. OM 17-1-13 OM 17-1-21 Only data entry Procedures for A user is now procedures for TCL modifying/updating a allowed to generate were provided. Tax Clearance an updated TCL Certificate were added. using the same Outbound Correspondence Number (OCN). Page No. OM 17-1-13 OM 17-1-21 Procedures for New procedures for A user is now generating Authority generating and allowed to generate to Print (ATP) were modifying Authority an updated ATP incorporated in one to Print were added using the same section of Generate under a separate OCN. Correspondence section (Title 17, (Title 17, Chapter 1, Chapter 1, Section 3). Section 1). Page No. OM 17-1-37 A new chapter This is a new "Suspend Anonymous function under REG File" was added (Title for transferring 1, Chapter 10). anonymous records back to suspense. Page No. OM 1-10-1 Collection and Bank Reconciliation System V 1.2 V 1.2 April 1997 September 1997 REMARKS Chapter 1 - Process Payment Data at RDO Section 1 - Payment Data from AAB Pages No. OM 3-1-3 Conversation to Use to OM 3-1-4 were and Conversation deleted. Flow Diagram of Payment Modify were deleted in V 1.2 September 1997. Pages No. OM 3-1-9 Task Procedures No. to OM 3-1-30 were 4 to No. 24 were deleted. deleted in V 1.2 September 1997. Section 2 - Payment Data from RCO/DMT Page No. OM 3-1-37 Conversation to Use was deleted. and Conversation Flow Diagram of payment Modify were deleted in V 1.2 September 1997. Pages OM 3-1-61 to Task Procedures No. OM 3-1-82 were 22 to No. 42 were deleted. deleted in V 1.2 September 1997. Section 3 - Payment Data from FSP's Pages No. OM 3-1-93 to OM 3-1-94 were Conversation to Use deleted. and Conversation Flow Diagram of Payment Modify were deleted in V 1.2 September 1997. Pages OM 3-1-100 to OM 3-1-122 were Task Procedures No. deleted. 4 to 24 were deleted in V. 1.2 September 1997. Section 4 - payments made by Selected Gov't. Agencies Pages No. OM 3-1- Conversation to Use 129 to OM 3-1-130 and Conversation were deleted. Flow Diagram of Payment Modify were deleted in V 1.2 September 1997. Pages OM 3-1-139 to Task Procedures No. OM 3-1-161 were 14 to 34 were deleted. deleted in V 1.2 September 1997. Chapter 2 - Reconciliation and Remittances at the RDO Section 1 - Task Procedures No. Collections from 4 to No. 29 were AAB deleted to V 1.2 September 1997 - Pages No. OM 3-2-6 to OM 3-2-14. Section 2 - Payment Task Procedures No. Data from RCO/DMT 4 to No. 28 were deleted to V 1.2 September 1997 - Pages No. OM 3-2- 20 to 3-2-28. Section 3 - Task Procedure No. Collections from 9 is added to V 1.2 RCO/DMT September 1997 - Page No. OM 3-2-20 Task Procedure No. 21 is omitted and revised - Page No. OM 3-2-41. Section 4 - Task Procedures No. Collections from 5 to No. 28 were DFA deleted to V 1.2 September 1997 - Pages No. OM 3-2-47 to OM 3-2-55. Chapter 3 - Reconciliation of Collections and Remittances at NO. Section 1 - Monthly Report of Collections from Dishonored Check AAB (BCS against and Acknowledged CRDC) copy of Report on Returned/ Dishonored Checks in Inputs/Outputs were deleted to V 1.2 September 1997 - Page No. OM 3-3-5. Task Procedure No. 12 was deleted to V 1.2 September 1997 - Page No. OM 3-3-9. Task Procedure No. 35 is revised in V 1.2 September 1997 - Page No. OM 3-3-17. Chapter 17 - Action on Dishonored Checks Section 1 - From Section 1 (From authorized Agent AAB) was omitted - banks Pages No. OM 3-7-3 to No. OM 3-7-12. Chapter 8 to Chapter 10 (all concerning RDC procedures) were added to V 1.2 September 1997. Part IV - Appendix (LBDE and EDT of AAB) were added to V 1.2 September 1997. Returns Processing V 1.2 V 1.2 April 1997 September 1997 REMARKS Chapter 3 Entry of Return Data Section 2 Information of Returns Section 2.1 Section 2.1 Entering Change of form Entering Data Data of Account from 1708 to 1702 of Account Information Forms for AIF - 1 Attachment Information Corporations and form to Form 1702 Forms for Partnerships Corporations and Partnerships (p OM 2-3-531 to (p. OM 2-3-531 to 556) 556) Section 2.2 Section 2.2 Entering Change of form Entering Data Data of Account 1709 to 1701 AIF - of Account Information Form for 1 as an Attachment Information Self-Employed and to Form 1701 Form for Self- Professional Employed, Individuals Professionals, Estates and Trusts (p OM 2-3-557 to (p OM 2-3-565 to 604) 594) Section 2.6 Deleted Part of Registration Entering Data System of Exemption Certificate for Individuals Only (p OM 2-3-667 to 668) Section 2.7 Section 2.6 Section is re- (p 2-3-689 to 706) numbered (new page OM 2-3-671 to 682) Section 2.8 Section 2.7 Section is re- (p 2-3-707 to 734) numbered (new page OM 2-3-683 to 694) Section 2.9 Section 2.8 Section is re- (p 2-3-735 to 758) numbered (new page OM 2-3-695 to 716) Section 2.10 Section 2.9 Section is re- (p 2-3-759 to 780) numbered (new page OM 2-3-717 to 756) NONE Section 2.10 Entering Additional Section Data of 1701 AIF - 2 under Section 2 Account Information Information Returns Forms for Estates and Trusts (Engaged in Trade and Business) (p OM 2-3-757 to 780) NONE Section 2.11 Entering Additional Section Alphabetical list of under Section 2 1600 Data Information Returns NONE Section 2.12 Entering Additional Section Account Information under Section 2 Forms (AIFs) for Pre- Information Returns Entered Returns (p OM 2-3-791 to 796) Chapter 4 Edit of Data Entry Errors Scenario 1 Edit Scenario 1 Edit Data Additional Data Entry Errors Entry Errors on an Conversation Flow on an Original or Original or Amended Diagram for Amended Return Returns and Attachment Screen (p OM 2-4-1 to 8) Attachments (Certificates Alphalists and Account Information Forms or AIFs) (p OM 2-4-3 to 10) Scenario 2 Scenario 2 Continuing Additional Continuing Data Data Entry of a Conversation Flow Entry of a Partially Entered Diagram for Partially Entered Return and Attachment Screen Return Attachments (Certificates, (p OM 2-4-9 to 14) Alphalists and Account Information Forms or AIFs) (p OM 2-4-11 to 18) Chapter 5 Resolution Chapter 5 Resolution Changed title of Suspended Returns of Suspended Returns Chapter only (p OM 2-5-1) and/or Attachments(Certificates Alphalists and Account Information Forms or AIFs) Section 2 Section 3 Resolution of Changed Section Resolution at Suspended Returns at from Section 2 to Revenue District Revenue District Section 3 Office (RDO) Office (RDO) (p OM 2-5-19 to 20) (p OM 2-5-33 to 34) NONE Section 2 Resolution of New Section for suspended AIF at the AIF Regional Data Center (RDC) (p OM 2-5-19 to 32) Chapter 6 Adjustment Scenario 1 Adjust Additional Scenario of Returns Returns and Attachments (Certificates and Alphalists) (p OM 2-6-17 to 34) Scenario 2 Adjust Additional Scenario Account Information Forms (AIFs) (p OM 2-6-35 to 46) Chapter 2 Inquire on Chapter 2 Inquire on Changed title only Returns Returns and Attachments (p OM 15-2-1) Section 1 External Request (Taxpayer) Scenario 2 Scenario 3 Request for Changed Scenario Request for Print print out of Return and No. from Scenario 2 Out of return Attachment to Scenario 3 Information Information (p OM 15-2-19 to 20) (p OM 15-2-29 to 30) NONE Scenario 2 Request for Additional Scenario Viewing of AIF for AIF Information (p OM 15-2-19 to 28) Scenario 3 Scenario 4 Request for Changed Scenario Request for Certified Photocopy of No. from Scenario 3 certified the Return and to Scenario 4 Photocopy of the Attachment return (p OM 15-2-21 to 22) (p OM 15-2-31 to 32) Section 2 Internal Inquiry (BIR Employees) Scenario 1 Scenario 1 Request for Changed Scenario Request for Viewing and Print-out title only Viewing and of Return and Print-out of Attachment Return Information Information (p OM 15-2-25 to 26) (p OM 15-2-35 to 36) Scenario 2 Scenario 2 Request for Changed Scenario to Request for Certified Photocopy of title only Certified the Return and Photocopy of Attachment the Return (p OM 15-2-27) (p OM 15-2-37 to 38) Part III - References Chapter 8 Job aid Section 2 Returns same Change in System's Processing Process Flow and (p OM III-8-11 to 16) some function keys Chapter 14 Reports Section 2 Returns same Additional Report Processing No. for AIF Report (p OM III-14-25) IV. APPLICABILITY The use of the 1.2 Version (September 1997) of the Operations Manual shall be limited to the Cebu Pilot Sites and the lifting of its limited use shall be announced in a separate Revenue Memorandum Order. V. EFFECTIVITY This Order takes effect immediately. prLL (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue