RMO No. 31-2007 — Mandates the strict supervision of Revenue Collection Officers in the Revenue District Offices Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City October 4, 2007 REVENUE MEMORANDUM ORDER NO. 31-2007 SUBJECT : Mandating the Strict Supervision of Revenue Collection Officers (RCOs) in the Revenue District Offices (RDOs) TO : All Regional Directors, Regional Division Chiefs, Revenue District Officers, Revenue Collections Officers and other BIR Officials and Employees Concerned. I. BACKGROUND With the issuance of RMO No. 4-2007 whic h allows the acceptance of payments of internal revenue taxes in the amount of not more than ten thousand pesos (P 10,000) thru RCOs of the revenue district offices even with the presence of Authorized Agent Banks (AABs), the percentage of revenue collections from RCOs increased significantly, especially during tax deadlines where taxpayers deemed it more convenient to pay with the RCOs rather than with the AABs. To ensure that collections received by these RCOs are deposited within the prescribed period so that the Bureau of Treasury can immediately credit the Bureau's account, there is a need to strictly monitor collections made thru RCOs. II. OBJECTIVES This Order is issued to: 1. Remind all Revenue District Officers of their responsibility in monitoring the RCOs under their jurisdiction in ensuring that collections received by these RCOs are reported and deposited on time pursuant to existing regulations; and 2. Mandate Regional Directors to activate the functions of the Regional Internal Audit Team (RIAT). III. POLICIES 1. The RCOs of the district offices shall deposit immediately revenue collections within the period prescribed under existing issuances and regulations and submit

BCS-A, together with the tax returns and the attached Revenue Official Receipts (RORs) and copies of duly-validated deposit slips to the Collection Section within two (2) days from date of receipt of payments. 2. Collection Section Chief shall ensure that encoding of deposit slips are done within the day of receipt of these deposits slips from the RCOs thru the CBR "Add Facility" and Payment Data Entry System (PDES ), for computerized and non-computerized district offices, respectively; 3. The Collection Section Chief, thru the RDO, shall submit the report of monthly collection and deposit with attached photocopy of deposit slips to the local Bureau of Treasury which shall acknowledge receipt thereof; 4. Two (2) copies of the BTr-acknowledged report of collection and deposit shall be forwarded to the Revenue Accounting Division of the BIR National Office, which shall in turn submit one copy to BTr National Office, for proper crediting of collection; 5. The Regional Director should revive the functions of the Regional Internal Audit Team (RIAT) to prevent loss of revenues which may happen if collections are not reported and deposited on time. The RIAT shall conduct regular audit at least once every three (3) months. The functions of this team are defined under RMO 9-99. IV. REPEALING CLAUSE Other issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTIVITY This Order takes effect immediately. (Original Signed) LILIAN B. HEFTI Commissioner of Internal Revenue