Prescribing Policies, Guidelines and Procedures on "Go-Current" Policy for 1999 Under the ITS

September 30, 1999 REVENUE MEMORANDUM ORDER NO. 78-99 SUBJECT : Prescribing Policies, Guidelines and Procedures on " Go-Current " Policy for 1999 Under the ITS TO : All Officials and Employees of Revenue Data Centers and Pilot Revenue District Offices Concerned I OBJECTIVES: This Order is issued to: A. Define the coverage of the Go-Current policy. B. Prescribe comprehensive go-current procedures on payments, returns, cases and correspondences. LibLex C. Define roles and responsibilities of the offices involved. II DEFINITION OF TERMS: For purposes of this Order, the following terms are defined: A. Current records/documents all types of returns/payment forms received in 1999. B. Go-Current Policy current policy of prioritizing the processing of documents referred to in the preceding paragraph. III. POLICIES: A. The "go-current" policy shall cover all types of returns/payment forms received in 1999. B. The above-mentioned documents shall be given priority in processing. All other documents not covered by the go-current scope, except for refund processing which shall maintain the status quo, shall be processed when no backlog for 1999 exists. IV. PROCEDURES ON GO-CURRENT DOCUMENTS: A. Under the Revenue Data Center (RDC) 1. Computer Operations Network and Engineering (CONE) Office shall : a. Upload all payments with collection date 1999. b. Determine whether the number of payments with collection date prior to 1999 which cannot be uploaded due to errors is manageable. If it is, resolve the errors and upload the files; otherwise, do not process these rejected payment files. c. Create an inventory of the rejected payment files (diskette or e-mail) using the bank branch code and collection date as key information. Submit a copy of the inventory and the corresponding hard copies of Batch Control Sheet-A (BCS-A) to Revenue Accounting Division for verification. The CONE Head shall be responsible for keeping the copy of the inventory for future reference. 2. Collection and Bank Reconciliation (CBR) Pre-Processing Section shall : a. Perform completeness check on all documents received. b. Perform complete pre-processing procedures only for BCS with collection date starting January 1, 1999. c. Create an inventory for returns with collection date prior to 1999 that were not pre-processed indicating the TIN, branch code, tax type, form type, and tax year. These documents shall be forwarded to the Archiving Section using a copy of the inventory as the transmittal slip. The head of the CBR Pre-Processing Section shall be responsible for keeping the copy of the inventory for future reference. 3. Returns Processing System (RPS) Pre-Processing Section shall : a. Segregate all forms received in 1999, perform pre-processing procedures then forward to RPS Data Capture Section. b. Create an inventory for all other documents. Forward documents to the Archiving Section using a copy of the inventory as the transmittal slip. The head of the RPS Pre-Processing Section shall be responsible for keeping the copy of the inventory for future reference. 4. RPS Data Capture Section shall : a. Encode documents received from RPS Pre-Processing using normal procedures. b. Create an inventory for existing document not covered by go-current scope. Forward documents to the Archiving Section using a copy of the inventory as the transmittal slip. The head of the-RPS Data Capture Section shall be responsible for keeping the copy of the inventory for future reference. prcd c. Encode into Document Tracking Module (DTM) the Document Locator Number (DLN), TIN and the major tax type of suspended RPS returns (RP case types) which are outside the go-current scope. d. Forward encoded documents to the Archiving Section. 5. Tax Accounts Section shall : a. Resolve suspended payment record with collection date 1999. b. Resolve suspended returns received in 1999. c. Not resolve suspense records other than those specified above. 6. The Application System Maintenance (ASM) shall : a. Close the following system generated and unassigned cases: 1. All RCS cases created prior to 1999. 2. Audit cases created prior to 1999 except those for tax credit/refund. b. Generate a list of all cases other than RCS cases that were closed by ASM with "Go-Current" as a closure reason and forward the lists to concerned RDOs. c. Not close system-generated Donors and Estate cases. B. The concerned RDO shall : a. Resolve suspended payments with collection date 1999 not resolved at the RDC level. b. Resolve suspended returns received in 1999 not resolved at the RDC level. c. Not resolve other suspended returns. d. Process open cases not covered by the go-current scope. All Returns Compliance Systems (RCS) cases for returns that are due on or after January 1, 1999 All RCS cases for returns that are due before January 1, 1999 that are manually created All Audit cases created on or after January 1, 1999 All Audit cases created before January 1, 1999 that are assigned, manually created, for refunds, or for mandatory audit. All Registration update cases created on or after January 1, 1999. All Registration update cases created before January 1, 1999 that are assigned (note that none are manually created; all are system generated) LibLex All other case types not mentioned above (e.g. ARS cases, CBR cases, etc.) e. Refer to lists of closed cases provided by the ASM for verification purposes. All system generated Audit cases created before January 1, 1999 that are not assigned, not for refunds, nor for mandatory audit. V. REPEALING CLAUSE All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. VI. EFFECTIVITY: This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue