RMO No. 49-2022 — Further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38-2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection Performance Digest | Full Text | Annex D

REPUBLIC OF THE PHILIPPINES " BUREAU OF INTERNAL REVENUE Idniutni

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE National Office Building Quezon City RECORDS MGT. DIVISION UEUTG q:30 p.M NOV 10 2022

October 21, 2022

REVENUE MEMORANDUM ORDER NO.49 - 2029

SUBJECT Further Amending Revenuc Memorandum Order No. 46-2019, as amended by RM0 No. 38-2020, on the Prescribed Date of Submission of Monthly Report on Drastic Changes in Collection Performance

TO All Internal Revenue Officials and Employees Concerned

I. OBJECTIVE

its citizens Taxes go to the national treasury that are used to fund the strategic programs and taxes by the Bureau of Internal Revenue are strictly and regularly monitored by its internal and requirements of growth and development of a country and to promote the generat welfare of projects of the government. It is for these reasons that collections of national internal revenue external stakeholders. Taxes being the lifeblood of the government, are imposed in order to finance the general

immediately provide its top management and its internal and externat stakeholders data on the for policy formulation and decision-making. required reports on drastic changes in the Bureau's collection performance in order to factors/reasons that contribute to the increase or decrease in tax collections per major tax type It is in this light that this Order is being issued to revise the due dates of submission of the

HI. AMENDATORY PROVISIONS

A. Part III(A), "POLICIES and GUIDELINES" is hereby further amended as follows:

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4. The BIR Form No. 1771B shall be submitted by the Revenue District Office (RDO)/Regular LT Audit Divisions(RLTAD)/Excise_LT_Audit Divisions Division (RCD)/LT Performance Monitoring and Programs Division (LTPMPD) {ELTAD)/ELTFOD/LT Divisions -- Cebu/Davao to the Regional Collection on a monthly basis.

collection performance excluding ONETT taxpayers. The report shall contain among others, specific reasons for those taxpayers identified and classified under the Taxpayer Account Management Program (TAMP) and other taxpayers that had major contribution to the drastic changc in

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reports to the same concerned offices likewise on the same aforementioned date. For this purpose, the Systems Development Division (SDD) shall develop a script for the generation of the Comparative Data on Tax Collections from the Top 1 00 whose tax payments contributed a significant impact on the revenue collection performance of the implementing office excluding the ONETT taxpayers. The generation of the required data and subsequent submission thereof to the concerned by SDD. The RDC/NODC shall also generate and submit the data for the 12.09 and Bottom 100 Taxpayers (Annex "D") belonging to TAMP and other taxpayers offices, every 8th day of the following month shall be made by the Revenue Data Center (RDC)/National Office Data Center (NODC) following the script developed

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10. The Reports on Drastic Changes in Collection Performance (BIR Form Nos. 1771A

to 1771C) of each implementing office and Collection Reports per Government Financial Statement_{GFS) classification/Consolidated 12.09 Reports shall be submitted to the next office level within the prescribed periods set in this Order, as follows:

IMPLEMENTING OFFICE REPORT FOR SUBMISSION NEXT OFFICE LEVEL DATE DUE

a. NODC/RDC Taxpayers and Collection Data of Top 100 and Bottom 100 Comparative Cebu/Davao RDOS/RLTAD/ELTAD ELTFOD/LTDs - month gth day of the following

Data for the 12.09 Reports

LTD-Cebu/Davao b.!. RDO b.2. RLTAd. ELTAD, ELTFOD, 1771B BIR Form Nos. 1771A and RCD LTPMPD 12th day of the following month

C. RSD Collection (GFS) Reports per Financial Statement Classificatior Government Monitoring Division Collection Performance (CPMD) of the following month 15th day

Consolidated Reports 12.09

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RECORDS MGT. DIVISION

d.1. RCD d.2. LTPMPD Consolidated 1771A,BIR BIR Form No. CPMD following of the 15th day

C and Narrative Form No. 1771 Report together with copies of BIR Form Nos. month

by the LTS offices 1771B submitted RDOs/concerned 1771A and

e. CPMD in Collection Narrative Report and Consolidated Report on Drastic Changes Performance Analysis of to the ACIR, Planning Service for submission and Management Service cc: DCIR. Operations Group and Statistics Division the Chief, Research and ACIR, Collection following month 20th day of the

B. Part III(B), "PROCEDURES" is hereby amended as follows:

Generation and Submission of the Comparative Collection Data of Top 100 and Bottom 100 Taxpayers (Annex "D") and of the Data for the 12.09 Reports

The NODC/RDC shall:

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b. Generate and Submit the Comparative Data for Drastic Changes in Internal

Revenue Tax Collection Performance and the Data for the 12.09 Reports to RDO/RLTAD/ELTAD/ELTFOD/LTDs --Cebu/Davao not later than the 8th day of the following month

2. Preparation and Submission of BIR Form Nos. 1771A and 1771B

The RDO/RLTAD/ELTAD/ELTFOD/LTDs-Cebu/Davao shall:

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d. Submit the duly accomplished and validated BIR Form Nos. 1771A and collection data not later than the l2th day of the following month 1771B to the RCD/LTPMPD in electronic copies, for consolidation of

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3. Consolidation of BIR Form Nos. 1771A and 1771B, and Preparation of Narrative

Reports and BIR Form No. 1771C

The RCD/LTPMPD shall:

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f Submit for the current month and cumulative months,the Consolidated BIR

Form No. 1771 A, BIR Form No.1771C, Narrative Report and copies of the BIR Form Nos. 1771A and 1771B submitted by the RDOs and concerned LTS offices together with a transmittal letter bearing the signature of the head of office, in electronic copies to the Chief,"CPMD at email address:

(LTS) not later than the 15th day of the following month. cpmd@bir.gov.ph thru the Regional Director/ACIR, Large Taxpayers Service

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The RSD shall:

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f. Submit the Collection Reports per Government Financial Statement (GFS) classification and the consolidated 12.09 reports to CPMD not later than 15th day of the following month.

The CPMD shall:

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e. Consolidate, evaluate and analyze the drastic change in collection performance reports submitted by the Revenue Regional Offices/LTS. Subsequently, prepare and submit the Narrative Report and Report of Analysis on the Drastic Changes of Internal Revenue Tax Collection Performance to the ACIR, Collection

Service on the 20th day after the close of each month, for submission to the ACIR, Planning and Management Service copy furnished the DCIR, Operations Group and Chief, Research and Statistics Division

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HII. REPEALING CLAUSE

The related provisions of Revenue Memorandum Order No. 46-2019, as amended by RMO Nos. 53-2019 and 38-2020, which are inconsistent herewith are hereby modified or repealed accordingly.

IV.EFFECTIVITY

This Order shall take effect immediately

J-2 BUREAU OF INTERNAL REVENUE RECORDS MGT. DIVISION NnN GUUI NOV 1 0 2022 Q:38 Am Commissioner of Internal Revenue LILIA CATRIS GUILLERMO 370