RMO No. 08-2015: Prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation System

Key points

1. Daily monitoring of discrepancies. RDOs and concerned LTS offices must monitor daily and weekly collections across all channels using the CRS. A dedicated personnel, preferably the authorized CBR/CRR error handler, tracks CRS-detected discrepancies daily until the system closes them.
2. Names of authorized personnel. RDOs and concerned LTS Chiefs submit the names, designations, telephone numbers and email addresses of the personnel authorized to resolve discrepancies to the Chiefs of the Revenue Accounting Division (RAD) and the Research and Statistics Division (RSD). This is due within five (5) days from approval of the Order, and any change must be reported within five (5) days.
3. Collection data and statuses. The CRS extracts daily collection data from ITS-CBR/eTIS-CRR with status P-posted, R-reversed, C-cancelled, Q-stored and O-out-of-district, since these can no longer be modified. Collections with other statuses such as N-new, V-valid or S-suspended must be resolved immediately so the CRS can process them.
4. Bank and agent transmittals. AABs must electronically transmit the daily CRDC to the RAD on or before the fifth day after the actual collection date. If that due date falls on a Saturday, Sunday or holiday, the eCRDC must reach the RAD by the next working day.
5. Monthly 12.09 reconciliation. The system-generated Monthly Consolidated Statistical Report of Collection (BIR Form No. 12.09) must be reconciled with the manual monthly reports sent to the RSD. If an office fails to submit the reconciliation, the RSD uses the ITS/eTIS 12.09 data or the CRS data, whichever is lower, as its monthly collection performance.
6. System access and sanctions. CRS users get access accounts through BIR Form No. 0044, and access is revoked using BIR Form No. 0037 upon transfer, separation or termination. Unresolved discrepancies feed into performance evaluation through CRS Key Performance Indicator reports, and deliberate non-compliance carries administrative sanctions.

Who is affected

• Revenue District Offices
• Large Taxpayers Service offices
• Authorized Agent Banks
• Revenue Collection Officers

Deadlines and effectivity

• Names of authorized personnel: within five (5) days from approval of the Order
• AAB eCRDC transmittal: on or before the fifth day after collection date