Establishment of Taxpayers' Service Counter in Frontline Offices of the Bureau of Internal Revenue

December 4, 1998 REVENUE MEMORANDUM ORDER NO. 93-98 SUBJECT : Establishment of Taxpayers' Service Counter in Frontline Offices of the Bureau of Internal Revenue TO : All Internal Revenue Officers and Employees Concerned I. OBJECTIVES: In line with the concept that an efficient and effective taxpayer service is the foundation for a high level of taxpayers' voluntary compliance with tax laws, all frontline offices are required to establish and maintain a visible Taxpayers' Service Counter within their office premises that would achieve the following: 1. Project a service-oriented image of the BIR; 2. Promote the delivery of fast, efficient and courteous "frontline" service to taxpayers; 3. Provide a place that would serve as a reception area for taxpayers; 4. Serve as a "one-stop shop" to address taxpayers' needs without the necessity to follow up with or be referred to other offices; 5. Administer the taxpayer perception survey to assist in the evaluation of the effectiveness of the taxpayers' services rendered; 6. Get the cooperation of the taxpaying public; and 7. Make taxpayers well-informed of tax laws and office procedures. prcd II. GUIDELINES 1. The Taxpayers' Service Counter should be set up in a conspicuous place preferably near the entrance of the office. In instances, where the regional office and district office are co-located, one taxpayers' service counter may be established near the entrance of the building to be manned, however, by both regional and district employees; 2. The counter should be open for service from 8:00 A.M. to 5:00 P.M.; 3. A sign identifying the counter and flowcharts of frontline service procedures should be displayed prominently near the counter; 4. Chairs, tables and a telephone with fax machine should be provided for the exclusive use of the counter and/or taxpayers; 5. Information materials such as Philippine Revenue Journals, leaflets, primers, revenue issuances and other documents should be available for the taxpayers' perusal; 6. A sufficient inventory of BIR forms should be maintained at all times; 7. A running record of all taxpayers' forms should be kept; 8. Competent, efficient and courteous revenue personnel should man the counter; 9. Personnel in the Counter shall handle all the queries of taxpayers and assist them of their requirements; 10. A suggestion and complaint box should be maintained in the counter; 11. The revenue personnel in the counter should distribute the Taxpayer Perception Survey Slip (Annex "A") to all taxpayers to whom services have been rendered and advice them to accomplish and drop the said slips in the drop box; 12. A logbook containing the taxpayers' name, address, telephone numbers, the nature and date of query or service required, the nature and date of information or action taken, and the name of the attending revenue personnel should be maintained to record the activities of the Taxpayers' Service Counter; 13. A report containing the results of the taxpayers' service counter activities and taxpayer perception survey (Annex "B") should be prepared monthly by the district offices and regional offices for submission to the Taxpayers' Assistance Service, thru the Office of the Regional Director. In the National Office, the Taxpayers' Assistance Unit of the Large Taxpayers' Division, and the Public Information and Education Division should, likewise, prepare the same report. The survey slips should remain on the file of the administering office for the evaluation of the Regional Office Audit Team as well as National Office Audit Team during their field visitation. Critical findings of the Audit Teams should be appropriately and timely addressed; 14. A quarterly report of forms inventory (Annex "C") shall be submitted by the district offices and Administrative Division to the Taxpayers' Assistance Service, thru the Office of the Regional Director. III. FEEDBACK AND MONITORING MECHANISM All Regional Directors and Revenue District Officers must submit a report and pictures of the establishment of Taxpayers' Service Counter to the Taxpayers' Assistance Service, not later than December 18, 1998. The Office of the Regional Director should continuously monitor the performance of the taxpayers' service counter of the regional office and the district offices. The Taxpayers' Assistance Service should periodically make a surprise visit and check the performance and activities of the Taxpayers' Service Counter in the regional office and in the district office. IV. REPEALING CLAUSE All issuances which are inconsistent herewith are modified accordingly. V. EFFECTIVITY This Order shall take effect immediately. (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue ANNEX A SURVEY FORM ________ _____________ Oras Petsa "Dear Taxpayer", Layunin ng Kagawaran ng Rentas Internas na mabigyan ng makabuluhang serbisyo ang publikong aming pinaglilingkuran. Dahil dito, nais naming hingin ang inyong mga kuru-kuro, palagay at mungkahi na nauukol sa mga katanungang nakatala sa ibaba. Ang inyong tapat na pagsagot ay nakakatulong sa pagpapapahusay ng aming paglilingkod sa inyo. Pagkatapos po ninyo, PAKIHULOG SA "DROP BOX". Oo Hindi 1. Alam ba ninyo ang mga dokumentong o mga hakbang para sa inyong kailangan? ________ ________ 2. Naipagkaloob ba namin ang mga kinakailangan ninyong kaalaman, mga "BIR Forms" at iba pang bagay? ________ ________ 3. Magalang o mahusay o mabilis ba kayong tinulungan ng aming empleyado? ________ ________ 4. May mga problema ba kayong naranasan sa pakikitungo ng aming empleyado? Ano ito? ________ ________ 5. Kailangan ninyo pa bang bumalik para makuha ang kailangan ninyo ngayon? ________ ________ 6. Gaano katagal kayo inabot sa pagkuha ng inyong kailangan sa Kagawarang ito? ________ ________ 7. Anu-ano pa ba ang reklamo ninyo sa BIR na dapat maipaabot sa kinauukulan? ________ _______________________________________ _______________________________________ _______________________________________ _______________________________________ 8. Mayroon ba kayong maibabahaging pamamaraan o mungkahi kung papaano namin lalong mapapabuti ang aming serbisyo sa publiko? ________ ________ _______________________________________ _______________________________________ _______________________________________ _______________________________________ Kung kayo ay may nais ilahad na dapat kong pag-ukulan ng pansin, maaaring kayo ay makipagkita sa aking opisina o sumulat sa Chief, Public Information and Education Division, BIR National Office, BIR Road, Diliman, Quezon City. Maraming salamat po, _______________________________ Revenue District Officer/Division Chief ANNEX B Revenue District Office No. ___/_______ Division Report on the Results of Taxpayer Service Counter Activities and of the Taxpayer Perception Survey For the Month of ___________ A. Personal Inquiries 1. Number of taxpayers attended to as reflected in the record logbook prescribed.___. 2. Summary on the nature of query/service required and the action taken. Nature of Query/Service Frequency Action Taken ____________________________ ____________ ______________ ____________________________ ____________ ______________ ____________________________ ____________ ______________ ____________________________ ____________ ______________ B. Taxpayer Perception Survey 1. Number of taxpayers responding to the survey as reflected in the filed survey slips. _____ 2. Survey Summary. No. of Respondents Yes No Question # 1 ___________ _____________ 2 ___________ _____________ 3 ___________ _____________ 4 ___________ _____________ 5 ___________ _____________ Average time spent to accomplish business in the BIR per taxpayer _______ Summary of Suggestions or Comments: ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ ______________________________ Revenue District Officer/Division Chief ANNEX C