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CM 301 - ASSIGNMENT OF DOCKETS FOR COLLECTION ENFORCEMENT

The Assessment Division of the Regional Office/LTS shall forward the Monthly Summary of Taxes Assessed (BIR Form No. 40.00)(Annex 300-1.1), for both the unprotested/delinquent and protested assessments, and the dockets listed therein to the concerned RDO/LT Audit Division/LTDO, thru the Regional Administrative Division/Records Division in the National Office (NO). The copies of these monthly reports shall likewise be transmitted to the concerned Regional Collection Division and the Collection Enforcement Division on the national office.

For cases or fockets emanating from the National Investigation Division (NID) in the National Office, the BIR Form No. 40.00 and the case dockets shall be forwarded to the concerned home RDO of the taxpayer, thru the Records Division, for the necessary enforcement of collection thru summary administrative remedies.[1]

The Regional Administrative Division/Records Division in the National Office shall:

  1. Receive BIR Form No. 40.00 and the dockets for microfilming/scanning/imaging of dockets. As a rule, all dockets of tax cases involving an amount of Php 10,000.00 or over, dockets of court cases irrespective of the amount, and dockets of less than Php 10,000.00 where the microfilming thereof has been recommended by the department head concerned shall be forwarded to the Records Division for microfilming before the assessment notices or demand letters are sent to the taxpayers concerned or before the tax case is filed in court.[2]
  2. Batch the dockets in a maximum of 10 dockets per batch and transmit the dockets and copies of BIR Form No. 40.00 to the RDO/LTDO/LTCED having jurisdiction over the case; and
  3. Furnish the Collection Division of the Regional Office/CED with the copy of BIR Form No. 40.00 reports.

The Collection Division of the Regional Office/LTS shall record and index the dockets listed in BIR Form No. 40.00 for monitoring purposes. All items/information found in BIR Form No. 40.00 shall be transcribed to the index card.

Upon receipt of the dockets and copies of BIR Form No. 40 thru the Regional Administrative Division/Records Division, the RDO/Chief, LTDO/Chief LTCED shall forward the same to the Collection Section-RDO/LTDO/Collection Enforcement Section- LTCED for the assignment of dockets to a Case Officer/Seizure Agent for necessary action relative to the immediate enforcement of collection of the accounts receivables.

The Collection Section- RDO/LTDO/LTCED shall:

  1. Receive the dockets, transcribe in the General Control Ledger (GCL) (BIR Form No. 12.53) (Annex 300-1.2) all the pertinent information reflected in BIR Form No. 40.00 for each and every case;
  2. Transcribe in BIR Form No. 12.53 all the relevant information on other Accounts Receivables dockets that were received from other offices (Transfer-in-Accounts-GCL), as well as the delinquent accounts not covered by assessment notices such as unpaid self-assessed taxes, unpaid second installment cases, and cases involving dishonored checks;
  3. Prepare a Memorandum of Assignment (MOA) (annex 300-1.3) for each and every docket, assigning the case dockets to Case Officers/Seizure Agents, for verification and the enforcement of summary remedies, and forward the same together with the docket of the case to the Revenue District Officer/LTDO Chief/LTCED Chief for review and signature; and
  4. Require the designated Revenue Officer/Seizure Agent to receive the MOA together with the docket of the case, once the same has been signed by the Revenue District Officer/LTDO Chief/LTCED Chief, and retain a copy of the MOA for monitoring purposes.

The Revenue Officer/Seizure Agent shall:

  1. Receive the signed MOA and the docket of the case;
  2. Verify if the assigned accounts receivable/delinquent account has already been paid or settled. If paid, secure a copy of the official receipt evidencing the full settlement thereof. If not yet paid or settled, immediately demand from the taxpayer the payment of the said receivables. If taxpayer still fails or refuses to pay the tax liability notwithstanding the said demand for payment, proceed to the applicable enforcement action against the taxpayer thru administrative summary remedies; and
  3. Include the cases received in the inventory of tax cases for collection enforcement thru summary remedies. Such cases entered into the inventory shall form part of the Bureau’s AR/DA database and shall serve as guide in future appropriate actions thereon by concerned officers (Refer to CM 302- Management/Handling of Accounts Receivables/Delinquent Accounts).

 

[1] Memorandum of Deputy Commissioner Nelson M. Aspe dated 25 July 2007 transferring the responsibility of enforcing collection summary remedies for national office cases, other than LTS cases, from Collection Service to the concerned regional offices having jurisdiction over the taxpayer.

[2] Revenue Memorandum Order (RMO) No. 45-68 Policies and Procedures on the Microfilming Applications in the BIR.