Amendment to RMO No. 27-97 to Clarify the Procedural Process in the Maintenance of Codes Tables and to Further Define the Roles and Responsibilities of the Concerned Offices and Personnel

May 4, 1998 REVENUE MEMORANDUM ORDER NO. 67-98 SUBJECT : Amendment to RMO No. 27-97 to Clarify the Procedural Process in the Maintenance of Codes Tables and to Further Define the Roles and Responsibilities of the Concerned Offices and Personnel TO : All Assistant Commissioners, Regional Directors, Revenue Data Center (RDC) Heads, and Other Internal Revenue Officials and Employees Concerned I. OBJECTIVE This order is issued to: 1. Identify offices responsible in providing and loading of codes data into the Codes Table; and 2. Provide guidelines and procedures to be followed in the maintenance of the Codes Table. II. DEFINITION OF TERMS 1. Operation Specific Codes Table The values used are unique to each site. Such values may be added or customized by the Systems Administrator of RDC through the Table Maintenance Screen based on values derived from RMO, or from the request of an RDO. These are detailed in Annex A. 2. Generic Codes Table The values are equal for all sites and are loaded to the tables by the System Management Office (SMO) based on values derived from RMO, or from a request of a concerned office through Software Maintenance Division. Other than those identified in Annex A, please refer to Annex B for the detailed list of values. III. ROLES AND RESPONSIBILITIES A . Regional Office/Revenue District Office (RR/RDO) The RR/RDO is the main source of information in providing data in the Codes Table. The RR/RDO shall: 1. Identify and provide codes table values specific to their jurisdiction (e.g. Holiday "Q.C. Day" or "Manila Day"); 2. Accomplish request form and attach it with Help Desk form; 3. Forward Help Desk form with attachment to Help Desk-RDC. B . Revenue Data Center (RDC) The RDC is responsible for the implementation and maintenance of Specific Codes Table and providing values for Generic Codes Table. The SA-RDC shall: For Changes in Specific Codes Table: 1. Maintain codes table as derived from RMO, Circular, etc. or from the request of the concerned offices; 2. Inform the concerned offices of the report status thru Help Desk. For Changes in Generic Codes Table: 1. Accomplish request form and attach it with Help Desk form; 2. Forward Help Desk form with attachment to Help Desk; 3. In the case of codes table related to Accredited Agent Banks (AABs), forward all request to Collection Program Division (CPD). C . Help Desk NO and RDC The HD is responsible in controlling and collating data from requesting offices. The HD shall: 1. Log the request derived from RMO, Circular or from concerned offices to call management module of Paradigm; 2. Forward request to SA-RDC for specific codes table and to Software Maintenance Division (SMD) for generic codes table; 3. Inform the concerned office of the status of data requested; 4. Generate Issues Management Log (IML). D . Legal Service (LS) In case an external policy change necessitates the creation of a new Alphanumeric Tax Code or the abolition of an existing Code, the LS shall: 1. Provide the Statistics Division of the Policy and Planning Service (SD-PPS) with the approved Revenue Regulations, and request the latter Office to effect the necessary changes in the Codes Table; and 2. Upon approval of a new Revenue Memorandum Order (RMO) and/or Revenue Audit Memorandum Order (RAMO) effecting any changes in existing operational procedures, the Office affected should request the SD-PPS to ascertain the necessary changes in the appropriate Codes Table. E . Statistics Division of the Policy and Planning Service (SD-PPS) The SD-PPS shall: For Changes in the Alphanumeric Tax Code Table 1. Undertake the creation of any new code or abolition of an existing code, based on the appropriate Revenue Regulations approved by the Secretary of Finance; 2. Such changes in the Codes Table shall then be set forth in an RMO, and submitted for the approval of the Commissioner. The approved RMO shall then be transmitted to SMO, for appropriate action and provide copy of request to ASM-S Group. F . Collection Programs Division (CPD) The CPD is responsible for monitoring and maintaining bank information. The CPD shall: 1. Maintain bank information in ITS through CBR-Bank Data Entry. G . Software Maintenance Division (SMD) The SMD monitors the completeness of the codes table values. The SMD shall: 1. Identify impact of the codes table request to ITS based on the provided request report; 2. Forward to Systems Management Office (SMO) if request is acceptable, if not, inform the office concerned and explain its unacceptability. H . System Management Office (SMO) The SMO is responsible for the implementation and maintenance of Generic Codes Table. The SMO shall: 1. Regularly maintain codes table as derived from RMOs, Circulars, etc.; 2. Maintain codes table as requested by the concerned offices; 3. Inform the requesting office of the status of data thru Help Desk; 4. Refer to ASM group for any integrity errors. V. EFFECTIVITY This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A LIST OF OPERATION SPECIFIC CODES TABLE TABLE NAME DESCRIPTION OWNER CBR_HOLIDAY_DTLS Holiday detail information Collection Service CBR_RCO_DMTS Information about a government Collection Service employee performing internal revenue tax collection function. CTM_ACCESSES Table of case type to which a case Administrative Service officers has been given access to modify CTM_CASE_TYPES Valid case types (e.g. audit, accounts Administrative Service receivable, legal CTM_FULL_NAMES User's log-in name and the user's full Administrative Service name which includes first, middle and last names who are given access to create case. REG_RDOS Code table of RDO. This entity is owned Taxpayer Assistance by REG. Service TEC_PRINTERS Table of Printers TEC_USER NAMES Table of names of users ANNEX B LIST OF GENERIC CODES TABLE TABLE NAME DESCRIPTION OWNER ARS_ACCT_PARAMETERS Threshold values Collection Service AUD_ADJUST_CODES Codes of the adjustment item in the Assessment Service 1717 form AUD_ADJUST_REASONS Reason for adjustment Assessment Service AUD_AUDIT_SOURCES Code attached to a taxpayer to Assessment Service indicate why he was selected for audit AUD_DISPOSITION_CODES Code that will indicate the outcome of Assessment Service an audit case AUD_FORMS REFS Table of Form Reference Assessment Service AUD_TAX_CODE_REFS Table of Tax Code Assessment Service AUD_THRESHOLDS Table of Audit Thresholds Assessment Service CBR_1209_DETAIL_DESCS ATC level codes Collection Service CBR_AABANKS Accredited Agent Bank information Collection Service CBR_AGENCIES Government Agency information Collection Service CBR_BANK_ABBREVIATIONS Bank symbols of the bank Collection Service CBR_BANK_PROC_ERRORS Codes and descriptions of the bank Collection Service errors CBR_COLLECTION_AGENTS Collection agents (AABanks, RCOs, Collection Service DMTs and FSPs) and their corresponding place of responsibilities CBR_COLL_AGENT_ASSIGNS Information as to the RDO or RDOs Collection Service served by an AAB, RCO, DMT or an FSP CBR_COLL_AGENT_TYPES Information about the types of collection Collection Service agent CBR_COUNTRIES Countries Collection Service CBR_FOREIGN_SERVICE_ Foreign service post information Collection Service POST CBR_HOLIDAY_HDRS Holiday header information Collection Service CBR_IBCL_RATES Table of Daily Interbank Current Collection Service Lending Rates CBR_MIGR_CODES Table of old and new return forms Collection Service CBR_RDO_GOAL_PER_ RDO goal per tax type Collection Service TTYPES CBR_RPT_COMPUTATIONS Information relevant in computing the Collection Service penalties imposed on a certain bank CBR_RR_GOAL_PER_TTYPES Revenue region's goal per tax type Collection Service CBR_SUSPENSE_ERRORS Information about data errors Collection Service encountered during program execution in validating collection transaction CG_REF_CODES Table of Domains CTM_CASE_STATUSES Valid status of a case (e.g. open, Administrative Service suspended, closed) CTM_CLOSURE_REASONS Valid closure reasons (e.g. installment Administrative Service plan, paid, return filed, etc.) CTM_CREATION_REASONS Valid creation reasons (e.g. installment Administrative Service defaulted, dishonored check, etc.) CTM_SUSPENSION_REASONS Valid suspension reason (e.g. election Administrative Service ban, Christmas ban, hardship etc.) DTM_DOCUMENT_STATUSES Valid values for document statutes Administrative Service (e.g. on file, for imaging for disposal) DTM_DOCUMENT_TYPES Valid document types (e.g. Returns, Administrative Service Notice, etc.) DTM_LOCATIONS Valid values for the location Administrative Service DTM_STAMPING_UNITS Valid stamping units for each location Administrative Service DTM_SYNOPSES Valid values for the synopsis Administrative Service ETR_GPC_CODES Table of general product classifications Enforcement Service ETR_RM_CODES Table of raw materials Enforcement Service EXCEPTIONS Table of Exceptions NOM_BARANGAYS Barangays in the country Policy and Planning Service NOM_BARANGAYS_STREETS Streets in a barangay and the barangays Policy and Planning where a street is part of. This is an Service intersection entity. NOM_DATA_SOURCES The examples sources of information Policy and Planning for SPIRIT, Examples include the ITS, Service BOC, DOF, PRC, and the DFA. NOM_DUE_PRDS Keeps the dates when the minimum Policy and Planning annual performance measure and monthly Service accomplishment. Beyond these dates, the corresponding tables would be non modifiable NOM_INDICATORS It is a set of attributes used to describe Policy and Planning a taxpayer or an industry. It also Service describes the data sent by external agencies. It specifies what fields or data elements are included in a record from an external agency. NOM_IND_ATTRBS The attributes for an indicator (such Policy and Planning NAME, ADDRESS, AMOUNT PAID) Service When included as part of on indicator, the attributes corresponds to a field in the file sent by an external agency. NOM_IND_DTLS This identifies the attributes of an Policy and Planning indicator and the sequence of attributes Service within the indicator NOM_INQRY_PROGRAMS This codes table will store IDs and Policy and Planning description of Inquiry Screens report Service used in profiling. This entity does not take part in any relationship. NOM_KEY_EVENTS Key events of a given work program. Policy and Planning Service NOM_MUNICIPALITIES The municipalities in the country such Policy and Planning as MANILA, MALOLOS, LAS PIAS Service and LAOG. Note that cities are considered municipalities. NOM_NO_DIVS Codes table for NO Divisions. Policy and Planning Service NOM_OTHER_PERF_FCTR_ This contains the assigned weight for Policy and Planning WTS each unit type belonging to a region. Service NOM_PROVINCES Identifies the provinces of the Philippines Policy and Planning such as BULACAN, CAPIZ, QUEZON Service and PAMPANGA. NOM_REGNL_DIVS Codes table for Regional Divisions Policy and Planning Service NOM_SERVICES Services of the bureau Policy and Planning Service NOM_STREETS This entity identifies all the streets Policy and Planning in the country such as AYALA AVE., Service EAST AVE., NOM_STREETS_VICINITIES Identifies the streets in a vicinity and the Policy and Planning vicinities where a street belongs. This is Service an intersection entity. NOM_UNIT_TYPES Unit type groupings of offices (RDO, Policy and Planning Regional Divisions, NO Divisions) Service NOM_VICINITIES Barangay for all barangays in the Policy and Planning country. Service NOM_WORK_PROGS Formulated work programs of ACIRs Policy and Planning Service NOM_WORK_PROG_ASSGNS Gives the assignment of key events to Policy and Planning unit types. Service NOM_WORK_PROG_WTS Work Program weight Policy and Planning Service NOM_ZONAL_CLASSFS Classifies the use of a particular area or Policy and Planning land i.e., residential, commercial, Service agricultural. NOM_ZONAL_VALUATIONS This will contains zonal value of the Policy and Planning properties. Service NOM_ZONES This table contains the zones within a Policy and Planning municipality for all the municipalities in Service the country. RCS_CHANGE_DATE A codes table for the reason why due Collection Service _REASONS dates are changed or revised. RCS_DUE_DATES This contains information on anniversary Collection Service or due dates. RCS_FORM_DUE_DATES Contains the form types the due date Collection Service applies to RCS_GRACE_PARAMS Contains the grace period for processing Collection Service of stop filers RCS_LEG_DUE_DATES Legislative due dates Collection Service RCS_RETURN_DUE_DATES Table of return due dates Collection Service RCS_TAX_YEARS Stores the Tax Year of the previous year with respect to the Current Year REG_ALPHANUMERIC_TAX_ This contains information about the Taxpayer Assistance CDES alphanumeric tax codes. Service REG-APPLIC_TAX_FORMS Applicable forms per tax type Taxpayer Assistance Service REG_ATTCHMENT_TYPES Code table for attachment submitted Taxpayer Assistance Service REG_BOOK_TYPES Type of book (Journal, Ledger, etc.) Taxpayer Assistance Service REG-CANCELLATION_TYPES Code table for cancellation (Cessation, Taxpayer Assistance Change of tax type, etc.) Service REG_CITIZENSHIPS Code table for citizenship. Taxpayer Assistance Service REG_CORRESP_CONTACTS Table of correspondence contacts. This Taxpayer Assistance entity is owned by REG. Service REG_EXC_ACTIVITY_TYPES Codes table for excisable activity types Taxpayer Assistance Service REG_EXEMPTION_TYPES Code table of exemptions (Single, Taxpayer Assistance Married, Head of the Family, etc.) This Service entity is owned by REG. REG_FACILITY_TYPES Code table of place a taxpayer occupies Taxpayer Assistance (Production, Storage) Service REG_INDUSTRY_TYPES Code table of PSIC. This entity is Taxpayer Assistance owned by REG. Service REG_MAIL_ROUTES Contains valid values for mail routes Taxpayer Assistance per RDO Service REG_MAJOR_INDUSTRY_ Majority classification of industries Taxpayer Assistance TYPES Service REG_RDCS Regional Data Center Taxpayer Assistance Service REG_RDO_COVERAGES Codes table of RDOs with corresponding Taxpayer Assistance municipalities under it Service REG_REGIONS Code table of Revenue Region. This Taxpayer Assistance entity is owned by REG. Service REG_SPECIAL_TYPES Classifies the special taxpayer (Actor, Taxpayer Assistance Doctor, etc.) Service REG_TAXPAYER_CLASSF_ Classification of taxpayer (Individual or Taxpayer Assistance TYPES with Business) This entity is owned by Service REG. REG_TAXPAYER_TYPES Code table for taxpayer type. This entity Taxpayer Assistance is owned by REG. Service REG_TAX_TYPES Classifies the types of taxes. This entity Taxpayer Assistance is owned by REG. Service REG_TAX_TYPE_ Table of Tax Type Categories Taxpayer Assistance CATEGORIES Service REG_ZIP_CODES Philippine Postal Code Taxpayer Assistance Service RPS_AIF_TEMPLATES Table of Philippine Postal Code RDCs in coordination with IPQS RPS_APPLICBL_ATC_FORMS Contains the alphanumeric tax codes RDCs in coordination applicable to a particular form type. with IPQS RPS_ATC_TAX_RATES Contains the applicable tax rate(s) for RDC in coordination a given alphanumeric tax code (ATC) with IPQS RPS_ATTCHMENT_TYPES Attachment types RDCs in coordination with IPQS RPS_DOC_STAMP_RATES Contains the tax rates applicable to RDCs in coordination documentary stamp tax. This is used by with IPQS the ff. forms: 2000-Documentary Stamp Tax Return 2001-Quarterly Information Return for Documentary Stamp Taxes Paid RPS_ERROR_TYPES Contains the types of errors RDCs in coordination with IPQS RPS_FILING_FREQUENCIES Form type filing frequency RDCs in coordination with IPQS RPS_FORMS_DRIVER This is a codes table used by the RDCs in coordination transaction processing driver with IPQS module. RPS_FORMS_TYPES This contains information about from RDCs in coordination types. with IPQS RPS_FTYPE_TABLE_REFS Contains the tables used by a specific RDCs in coordination form. with IPQS RPS_GLOBAL_TAX_RATES This entity contains the list of global tax RDCs in coordination rates applicable to a specific form type. with IPQS RPS_OCCTYP_CODES Contains all the occupation type codes RDCs in coordination with IPQS RPS_PERSONAL_ Contains the exemption amount based RDCs in coordination EXEMPTIONS on exemption type and or relationship with IPQS type. Includes the date when such exemption became effective. RPS_PROGRESSIVE RATES This entity contains list of progressive RDCs in coordination tax rates applicable to a specific form type with IPQS RPS_PSIC_ATCS Contains ATC(s) related to a PSIC RDCs in coordination with IPQS RPS_RELATIONSHIP_TYPES This will contain the types of` RDCs in coordination relationship of the dependent to the filer with IPQS (e.g. child/ren, parent/s, brother/sister) RPS_RETURN_TEMPLATES Used to cross reference the different RDCs in coordination columns used in the Non-Hard Coded with IPQS Return Inquiry Screen, Return Suspense Details Screen and the Return Adjustment Details Screen. The table is to relate the field names to the column and table names. RPS_THRESHOLDS This entity contains the threshold for the RDCs in coordination difference in actual and computed tax due. with IPQS RPS_TREATY_CODES Contains the different tax treaties entered RDCs in coordination into by the Philippines with other countries. with IPQS RPS_TXBLE_OPN_RATES This codes table contains all the valid RDCs in coordination taxable operation rates. with IPQS TAS_ACCT_HALT_REASONS This entity contains the valid reason for Collection Service account halt transactions. TAS_ADVICE_TYPES The type of advice (JV or JCD) which Financial Service shows where the transaction will be recorded. TAS_APPLICABLE Penalties that should be applied for the Collection Service _PENALTIES specified violations. The applicable penalty and the basis for penalty calculation may differ for each violation depending on the Return type TAS_ASSMT_SEQ_NO Table of Assessment sequence number Collection Service TAS_DAYS_PARAMETERS This entity maintains the days to be counted by modules in the course of their validations. TAS_FUNDS This entity contains information as to Financial Service where an amount is accounted to - whether for income or for disbursement. TAS_PARTICULAR_TYPES This contains information on the Revenue Financial Service Accounting Particulars. TAS_PENALTY_SCHEDULES This contains the schedule of a particular Collection Service penalty type. This only applies to penalty types with rates types. ='S' Schedule. TAS_PENALTY_TYPES This contains the valid type of penalties Collection Service TAS_REASON_TYPES It contains all valid reasons for different Collection Service transactions. TAS_REVENUE_TRANS This contains the revenue transaction Financial Service code and description. TAS_REVIEW_CRITERIAS This contains details on review rules/ Collection Service thresholds to which the account will be subjected. TAS_REV_BOOK_ This contains the cut-off dates for the Financial Service CALENDARS booking period. TAS_SGCAS This entity categorizes the tax revenues Financial Service from which the income is derived from. It allows the Bureau to ensure accuracy of statistical information and to facilitate the accounting and proper disposition of Internal Revenue collection. TAS_TRANSACTION_TYPES Which the user enters upon the receipt Collection Service of the duly approved request for account adjustment which can be write-off penalty remission, penalty imposition, tax credit or refund, fees. TAS_VIOLATION_TYPES This entity contains information about the Collection Service type of violation that a taxpayer has committed, late filing or late payment of a return. TCR_CLAIM_REASONS This contains the taxpayer's reason for Assessment Service filing the tax claim. TCR_DENIAL_TYPES This contains the various reasons for Assessment Service denying claims. TCR_INTERESTS This contains the interest rates applicable Assessment Service to each transaction. TCR_LEGAL_BASES This contains the valid legal bases of Assessment Service claims for tax credit/refund. TCR_STATUS_TYPES This contains the status codes for Assessment Service various records. TCR_TCC_TRANS_TYPES This contains the types of transaction Assessment Service allowable for tax credits. TCR_THRESHOLD_SCHEDS This contains the threshold value for Assessment Service different transactions. TCR_THRESHOLD_TYPES This contains the different type of Assessment Service thresholds. TEC_BATCH_CLASSES Table of stream classes TEC_DT_TAB_GRPS Table of logical groupings of the tables TEC_FASTP Table of module names for fastpathing TEC_HELP_DTL Table of help text for the application TEC_HELP_HDR Table of information for help messages TEC_JOB_TYPES Table of batch job types TEC_MESSAGES Table of messages TEC_MOD_ROLE_PRIVS Table of roles that perform certain types of transaction and on certain module TEC_OFFICE_TYPE Table of office types TEC_PRINTER_TYPES Table of types of printers TEC_PROJECT_CODES Table of application IDs TEC_REQUEST_FREQUENCIES Table of stream frequencies TEC_TABLST Table for the Generic Maintenance Program TEC_SYSTEM_PARMS Table of System Parameters TRS_RECON_TYPES Contains the types of reconciliation process Collection Service