RMO No. 13-2004 — Prescribes the policies and guidelines for the issuance of standardized numbering system for Letter Notices Digest | Full Text

EREPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City February 11, 2004 REVENUE MEMORANDUM ORDER NO. 13-2004 SUBJECT : Policies and Guidelines for the Issuance of Standardized Numbering System for Letter Notices (LNs) TO : All Internal Revenue Officials and Others Concerned I. OBJECTIVES This Order is issued to: A. Standardize the numbering system for LNs. B. Adopt procedures in the generation of LN number series. C. Identify responsible offices for easy monitoring of issued LNs. II. POLICIES and GUIDELINES A. The Systems Development Division, Information Systems Development Service (SDD, ISDS) shall be responsible for developing a program that shall generate a standardized numbering system for LNs. It shall also be responsible for the maintenance of codes table. B. The Systems Operations Division, Information Systems Operations Service (SOD, ISOS) shall be responsible for the generation of system-assigned control number for LNs designed and developed by SDD-ISDS, formatted as follows: RDO Code - first three (3) digits Process Code - next two (2) alphabets Year - next two (2) digits Quarter - next two (2) digits Serial Number - last five (5) digits For purposes of this Order, the following process codes shall initially apply: Process Code Withholding Tax on Compensation WC Expanded Withholding Tax WE Final Withholding Tax WF Documentary Stamps Tax DS Importation IM Stock Transactions ST RELIEF RL

Hence, for example, the LN control number for the first taxpayer in the discrepancy list of Withholding Tax on Compensation of RDO 046 � Cainta covering the first quarter of 2004 shall read as follows: 046-WC-04-01-00001 Coding system shall be applied to all process/es that shall require issuance of LNs to taxpayers. C. The overall monitoring of the issuance of LNs shall be the responsibility of the Office of DCIR-Special Concerns Group. IV. EFFECTIVITY This Order shall take effect immediately. (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue f-3 fn:LNs_RMOFinal/my docs