RMO No. 28-2012 — Prescribes the use of the updated and consolidated Collection Manual

REPUBLIC OF THE PHILIPPINES BUREAU OT INTERNAL REVENUE RECORDS MGT DIVISION

BUREAU OF INTERNAL REVENUE DEPARTMENT OF FINANCE bEC 2 8 20B.Q

RECEIVED

December 19, 2012

REVENUE MEMORANDUM ORDER NO. 28- 3012

SUBJECT Updated and Consolidated Collection Manual

TO All Internal Revenue Officers and Others Concerned

This Order is issued to prescribe the use of the Updated and Consolidated Collection Manual {Annex "A") in order to provide Revenue Officers with the basic updated guidelines and policies or collection matters as well as the procedures and techniques in the recording and reconciliation of internat revenue collections across all modes and channels, as well as in the handling of accounts receivables/delinguent accounts and the management and disposition of acquired assets.

All concerned Revenue Officers and other employees are directed to use the aforesaid Updated and Consalidated Collection Manual in the discharge of their respective functions immediately after the approval of this Order.

Commissioker : KIM S. Qfinternal Revenue NYOHENARES

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