Pilot Implementation of a Technical Procedures Unit in the Collection Division, Revenue Region No. 8, Makati City

September 3, 1997 R EVENUE MEMORANDUM ORDER NO. 67-9 7 SUBJECT : Pilot Implementation of a Technical Procedures Unit in the Collection Division, Revenue Region No. 8, Makati City TO : All Internal Revenue Officials and Employees of Revenue Region No. 8, Makati City I. OBJECTIVES: This Order is being issued for the following purposes: 1. To create a Technical Procedures Unit for pilot testing in Revenue Region No. 8, Makati City; and 2. To specify the policies and guidelines governing the operations of the Unit. II. POLICIES AND GUIDELINES: The following policies and guidelines shall be observed in the creation and administration of the Technical Procedures (TP) Unit: 1. The TP Unit shall be attached to the Collection Division of Revenue Region No. 8, Makati City. 2. Initially, the TP Unit shall be staffed by one (1) revenue official, who shall act as both TP Unit Chief and Technical Procedures Advisor. The TP Unit shall be augmented once the volume of work at the unit has reached sufficient levels to warrant the assignment of additional personnel. 3. The TP Advisor shall provide assistance and technical advice to the Revenue Officers (Collection) of the various Revenue Districts of Revenue Region No. 8, relative to the following functions: 3.1 Seizure and sale of real or personal property; 3.2 Sale and disposal of forfeited and acquired assets; 3.3 Review and evaluation of compromise settlements; 3.4 Creation and maintenance of the Regional Tax Lien Data Base; and 3.5 Identification of non-filers for one-time tax liabilities. 4. Chapter IX of the BIR Collection Manual (Annex "A" hereof) shall specify the duties and responsibilities of the Technical Procedures Advisors and their relationship with the Regional Director, Revenue Districts Officers and Revenue Officers (Collection). 5. The Chief of the TP Unit shall report to the Collection Division Chief on the progress of the Unit's pilot operations. 6. The Collection Division Chief shall exercise direct supervision over the TP Unit Chief, and shall report to the Assistant Commissioner (Collection), through the Regional Director, on all developments in the pilot operations of the Unit. The Regional Director shall, in turn, have full control over the TP Unit Pilot Project. The pilot test operations shall be evaluated until December 31, 1997, to determine appropriate adjustments, if any, that must be made to the Project, and to assess the feasibility of establishing similar TP Units at other Regional Offices. III. REPEALING CLAUSE This Order, being one of special application to the subject-matter concerned, shall NOT amend or repeal any existing Revenue Memorandum Order, Revenue Administrative Order, or any promulgation of similar nature, concerning the performance of the Bureau's collection function, outside the jurisdiction of the Makati region. The procedures contained in this Order during the life of the pilot program will take precedence when in conflict with other instructions. This Order will automatically be rescinded when or if the pilot test is terminated. IV. EFFECTIVITY This Order shall take effect immediately and will be terminated no later than September 25, 1998, extension beyond that point if desired will be authorized by issuance of a new Order. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue