RMO No. 38-2000: Prescribes the guidelines and procedures in the conversion of accounts receivable cases for the Integrated Tax System

Key points

1. Complete cases. All manually identified potentially collectible A/R with complete information, as required by the Conversion Input Form (CIF), are converted. Current accounts get priority. Conversion starts at least five (5) weeks and ends one (1) week before the scheduled rollout of Receivables Capability.
2. Incomplete cases. A/R cases with incomplete information continue to be resolved and converted at least one (1) month after the rollout. This does not exceed six (6) months, depending on the volume.
3. National Office and Regional A/Rs. The Collection Enforcement Division handles National Office A/Rs, including Excise Taxpayers Service A/Rs regardless of amount. Large taxpayers accounts with basic tax of P 1 Million and above are excepted. The Collection Division handles Regional A/Rs including basic tax of P 100,000.01 to P 999,999.99.
4. District and Large Taxpayers A/Rs. Revenue District Offices handle District A/Rs with basic tax of P 100,000 and below. The Large Taxpayers Service handles A/Rs of taxpayers under its jurisdiction, regardless of amount.

Who is affected

• Collection Enforcement Division, Collection Division, Revenue District Offices and Large Taxpayers Service

Deadlines and effectivity

• Conversion starts at least five (5) weeks and ends one (1) week before the rollout of Receivables Capability
• Incomplete cases converted at least one (1) month after rollout, not exceeding six (6) months