Prescribing the Policies and Procedures on the Processing of Taxpayers' Record Update (TRU) Phase I Data for Non-Computerized Revenue District Offices (RDOs)

October 6, 1999 REVENUE MEMORANDUM ORDER NO. 79-99 TO : All Revenue Officials and Employees, and Others Concerned SUBJECT : Prescribing the Policies and Procedures on the Processing of Taxpayers' Record Update (TRU) Phase I Data for Non-Computerized Revenue District Offices (RDOs) I. Objectives This order is issued to: 1. Prescribe the policies and procedures in processing the TRU data (Phase I) of taxpayers belonging to non-computerized RDOs; prcd 2. Ensure continuous implementation of the TRU program nationwide despite the deferment of the rollout of the ITS Registration System in RDOs outside Metro Manila; and 3. Provide non-computerized RDOs with an interim computerized system to store and access their taxpayers' registration information. II. Definition of Terms 1. Non-computerized RDO the Revenue District Office that is still neither capable of performing on-line ITS activities nor capable of accessing ITS facilities. 2. TRU Phase I covers the updating, encoding and validating of registration-related data and records of entities like private corporations, government-owned and controlled corporations, partnerships, government agencies and instrumentalities, local government units, self-employed and professional individuals, estates and trusts, and other juridical entities by the RDOs using the TRU Data Entry and Validation Program. 3. TRU Data Entry Program refers to the program (written in FoxPro) used by the RDO in the encoding of TRU Phase I records. 4. TRU Validation Program refers to the program (written in FoxPro) used by the RDOs to check the data integrity of encoded TRU Phase I records. III. Policies and Guidelines 1. Non-computerized RDOs shall complete their initial TRU campaigns/activities on or before December 31, 1999. They must encode all the data in the TRU forms of registered taxpayers within their respective jurisdictions through the TRU Data Entry Program and validate the same through the TRU Validation Program. RDOs who have back-up files of TRU Phase I completed in 1996 in accordance with RMO 35-96 will no longer re-encode these data in the latest version of TRU Data Entry Program. These data can be loaded directly to said version. 2. The Revenue District Officer shall ensure that the TRU Validation Program is properly utilized so that TRU data for subsequent uploading at ISOS are free from encoding/integrity errors. 3. The Revenue District Office shall be responsible for resolving all suspended records resulting after every upload to the ITS database in addition to the resolution of suspended records resulting from the regular validation at RDO level. 4. ISOS shall be responsible for the immediate updating of taxpayers' registration data into the ITS based on the Registration Update Forms transmitted by non-computerized RDOs. 5. ISOS shall be responsible for the registration of the branch codes to be assigned to branches located in non-computerized RDOs. 6. ISOS shall be provided an access to update the taxpayers registration data and register the branch codes for non-computerized RDOs. This access shall be terminated upon the subsequent rollout of the Registration System in these non-computerized RDOs. IV. Procedures 1. Non-computerized RDOs shall : a. Perform pre-processing of TRU forms to ensure the completeness, correctness and validity of all information in the TRU forms; a.1. Pay particular attention to the correctness of the TIN (RDO code should not be included), correct spelling of the name and correct birth date of the taxpayer; a.2 Confirm RDO jurisdiction over the taxpayer; a.3 Determine if application is for a branch or head office; a.4 Segregate application for branch from those of head office; b. Encode the TRU Phase I Forms using the TRU Data Entry Program. (Use the latest version of the TRU Data Entry Program. Registration of branches shall not be encoded ); c. Validate all encoded TRU Phase I Records using the latest TRU Validation Program; cdlex d. Transmit to Systems Operations Division (SOD) ISOS the validated TRU data for upload in diskettes form: d.1 Initial TRU Data Submission upon 100% encoding and validation of TRU data (in accordance with the timetable for upload of TRU data of non-computerized RDOs); d.2 Subsequent TRU Data Submission monthly (25 th day of the following month ) for new registrants; e. Generate a list of suspended records after validation. Resolve all suspended records and re-validate; f. Back-up TRU Phase I data into diskettes for file and scan for viruses; g. Submit to the Taxpayer Assistance Service (TAS) a statistical report on validated data sent to ISOS for upload every 25th of the month (Annex A); h. Transmit TIN Card Capture Forms (Form-1925) to SOD-ISOS for TIN cards production; i. Receive TRU Update Forms (Form 1905/2305) for any change/update in taxpayers' registration information and forward the duplicate copy on or before the 25 th day of the following month to SOD-ISOS; j. Receive TRU Form of Branches and forward immediately to SOD-ISOS for registration. Taxpayer will be allowed to register their invoices using the head office TIN until the taxpayer shall have received the branch code issued by SOD-ISOS. Upon receipt of the branch code, the taxpayer shall stamp the correct branch code in the previously registered invoices or official receipts. Any subsequent registration of invoices or official receipts shall now bear their correct branch code; k. Maintain an updated taxpayers' records in the TRU Data Entry Program using the retained copy of the TRU Form; cdlex l. Resolve suspended records determined after upload within twenty (20) days from receipt of such a list from the RDC; m. Forward resolved suspended records to SOD-ISOS for uploading to ITS database; n. Receive from RDC the following in diskette form: n.1 Masterlist of Registered Taxpayers after upload of initial submission of TRU data. n.2 Incremental List of New Registrants. n.3 Incremental List of Suspended Records; o. Submit to TAS the following reports every 25 th of the month: o.1 Monthly report on validated TRU Phase I records (Annex A). o.2 Monthly report on Registration Information Updates and Exemption Updates Forms (Annex B). o.3 Monthly report on applications for registration of Branches (Annex C); and o.4 Monthly report on the resolution of suspended TRU data determined after upload (Annex D). 2. SOD-ISOS shall : a. Receive diskettes containing validated TRU data sent by non-computerized RDOs; b. Scan diskettes for viruses and clean if infected; c. Require concerned RDOs to re-submit clean copy of previously corrupted and unreadable TRU files; d. Receive the succeeding diskettes containing the validated TRU data of new registrants every 25 th day of the following month for upload to ITS; e. Submit to TAS a statistical report on the received and uploaded data every month (Annex E); f. Coordinate with the concerned RDCs on the uploading schedule of each non-computerized RDO for the generation of the "Masterlist of Registered Taxpayers" after initial upload, "Incremental List of Suspended Records" and "Incremental List of New Registrants" after subsequent upload; g. Receive the submission of TIN Card Capture Forms (Form 1925) from the non-computerized RDOs; h. Receive the duplicate copy of TRU Update Forms (F-1905/2305) for any changes in taxpayers' registration information and the Registration Forms (1901, 1903, 1904) of branches; i. Update taxpayers' information in the ITS database for all non-computerized RDOs (Please refer to the Operations Manual of the Registration System for the procedures on the update of taxpayers' information); j. Directly encode registration data of branches into the ITS database; and k. Send immediately to RDOs concerned the list of branch codes registered in ITS for issuance to the concerned taxpayers. 3. Systems Support Division - ISOS shall : a. Upload TRU data of non-computerized RDOs using batch program; and b. Grant approved additional access privileges (add, modify, inquire function of registration system) to designated ISOS personnel. 4. RDC - CONE shall : a. Generate and transmit the following to the concerned RDO every 25 th of the month: a.1 Masterlist of Registered Taxpayers after the upload of the initial TRU data submission; a.2 Incremental list of New Registrant; and a.3 Incremental list of suspended records. 5. TAS shall : a. Receive: a.1 Monthly report on validated TRU Phase I records (Annex A). a.2 Monthly report on Registration Information Updates and Exemption Updates Forms (Annex B). a.3 Monthly report on applications for Registration of Branches (Annex C). a.4 Monthly report on the resolution of suspended TRU data determined after upload (Annex D). a.5 Monthly summary report on the received and uploaded data (Annex E); and b. Monitor concerned RDOs compliance in the submission of the required reports. V. Repealing Clause All revenue issuances and/or portion/s thereof inconsistent herewith are modified, amended or repealed accordingly. LibLex VI. Effectivity This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner ANNEX A Monthly Report on TRU Phase I Validated Records Sent to ISOS for Upload ANNEX B Monthly Report on Registration Information Updates & Exemption Updates Forms Sent to ISOS ANNEX C Monthly Report on Application for Registration of Branches Sent to ISOS ANNEX D Monthly Report on the Resolution of Suspended TRU/Registration Data Determined After Upload ANNEX E Monthly Summary Report on the Extracted, Uploaded to ITS and Suspended TRU Phase I Records on Non-Computerized RDOs