RMO No. 20-2014: Amends RMO No. 22-2000, as amended by RMO No. 12-2001, and further amended by RMO No. 4-2002, on the implementation of the Taxpayers’ Account Management Program (TAMP) in harmony with RMO No. 41-2011

Key points

1. Who counts as a TAMP taxpayer. TAMP taxpayers are those identified by the RDO as accounting for at least 80% of the District’s tax collection. All taxpayers under the Large Taxpayers Service and RDO 19-SBMA are automatically TAMP taxpayers.
2. Minimum numbers per RDO class. Each RDO must have at least 1,500 TAMP taxpayers for Class A-B, 1,000 for Class C-D, 500 for Class E-F, and 300 for Class G-H. Taxpayers with annual sales or receipts of P50M or more are added even if outside the 80% threshold.
3. Adjustments to the numbers. The prescribed number rises by 10% in 2015. From 2016 onwards it equals the actual number of taxpayers contributing the 80% or the 2015 number, whichever is higher. A Revenue District Officer may request an increase or decrease in meritorious cases, validated by the Deputy Commissioner, Information Systems Group and approved by the Deputy Commissioner, Operations Group.
4. Yearly list cycle. The Revenue Data Center generates the list on or before May 15, based on the prior year’s collections of all tax types except one-time taxes and Registration Fees. The RDO validates it and returns it with case officers by June 15, and the final list is distributed by June 30 for monitoring from July 1 to June 30 of the next year with no updates in between.
5. What the RDO monitors. The RDO monitors return filing and payments, cleans up registered tax types, and checks submission of Alphalists, the MAP, SAWT and SLS/P/I. It may act against erring withholding agents and VAT taxpayers, for example through an eLA or Mission Order.
6. KPI and sanctions. The required KPI is 100% compliance of TAMP taxpayers, computed as compliant TAMP taxpayers over total TAMP taxpayers. Personnel who are remiss face sanctions under existing rules.

Who is affected

• Regional Directors
• Revenue District Officers
• Revenue Data Center heads
• Large Taxpayer offices
• TAMP taxpayers

Deadlines and effectivity

• Effective immediately
• Initial list generated on or before May 15
• Validated list due June 15
• Final list distributed not later than June 30