RMO No. 38-2020 — Revises the prescribed format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance" Digest | Fu

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

October 1, 2020

REVENUE MEMORANDUM ORDER NO. 3 8 - &D20

SUBJECT Collection Performance" Further Amending Revenue Memorandum Order No. 46-2019, as Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and by Tax Report on Specific Reasons for Increase (Decrease) in Collection Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in amended by RM0 No. 53-2019 on the Prescribed Format of the

TO : All Internal Revenue Officials and Employees Concerned

I. OBJECTIVE

Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and the Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and by Tax Type (BIR Form No. 1771C), to provide accurate and relevant information necessary for report analysis and to facilitate easier preparation of the Consolidated Report on Drastic Changes in Collection Performance. performance particularly the Report on Specific Reasons for Increase (Decrease) in Collection This Order is issued to revise the format of the reports on the drastic change in collection

HI. AMENDMENT

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

A.POLICIES and GUIDELINES

RECORDS MGT. JU J 8'16 G I JOF G The BIR Form No. 1771B shall be submitted by the RDO/LTRAD/ identified and classified under the Taxpayer Account Management Program LTEAD/ELTFOD/LT Divisions - Cebu/Davao to the RCD/LTPMPD on a The report shall contain among others, specific reasons for those taxpayers monthly basis.

D V!SIO EVEN Fk Form shall include the comparative amount of collection and the goal set for the (TAMP) and those belonging to the medium and ONETT segments that had major contribution to the drastic change in collection performance. The 1771B

internal revenue tax collection performance. data/information/documents. The taxpayers shall be ranked for each tax type. from highest to lowest, depending on their contribution to the drastic change in over the_previous_period as well as the impact_on the_collection_goal_per taxpayer, which shall be indicated in the appropriate columns of Form 1771B. current and as of the cumulative month from identified taxpayers belonging to implementing office. It shall reflect the revenue impact of the current period The specific reasons that shall be cited should be duly supported by relevant the industries that had substantial impact on the collection performance of the

XXX XXX XXX

5. The BIR Form No. 1771C named as the Summary of Reasons for Drastic and the set goal, respectively, which shall both be shown in peso value and in percentages of growth and goal attainment. Specific reasons attributable to each industry affecting the drastic change in internal revenue tax collection performance shall be clearly and accurately indicated increase/decrease and the excess/shortfall in collection against the previous year a significant impact on the collection performance by major tax type based on BIR Form No.i771B submitted by the RDOs/LTRAD/ LTEAD/ELTFOD/LT Divisions -- Cebu/Davao. Thisreportshall likewisepresent the goal set for the current and as of the cumulative month of the industries that had Changes in Collection and Impact on Collection Goal by Industry and by Tax Type (Annex "C") shall include the comparative amount of collection and the

HII. REPEALING CLAUSE

amended accordingly. All issuances and orders which are inconsistent herewith are hereby repealed and

IV. EFFECTIVITY

This Order shall take effect immediately

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BUREAU OF INTERNAL REVENUE Commissioner of Internal Revenue CAESAR R. DULAY

J-2 MNTTYT OCT 16 2UZJ 3:30P.M 037037

RECORDS MGT. DIVISION G9