RMO No. 09-2006: Prescribes the guidelines and procedures in the conduct of Tax Compliance Verification Drive (TCVD)

Key points

1. Joint tax mapping. Revenue Officers from all RDOs of each Revenue Region jointly conduct tax mapping in specified target areas. The Regional Director issues a Revenue Region Special Order naming the participating ROs and authorizing the Host RDO to act on all their reports. A Revenue Officer of the host district always heads the team.
2. Mission Order. The Regional Director issues a Mission Order authorizing specific ROs for the Tax Mapping Team, the area covered and the date and time of operation. One RO from the Host RDO signs the Taxpayer’s Information Sheet and Apprehension Slips.
3. Reminder Letter and closures. The team issues a Reminder Letter to all business establishments being tax mapped. The RO reports and recommends suspension of business operations and temporary closure for unregistered businesses, following existing issuances.
4. Coordination, payments and KPIs. The Host RDO coordinates with the media, Local Government Officials and the Local Chief of Police. Payments are made through Authorized Agent Banks using BIR Form 0613, and Key Performance Indicators are set from each Regional Office’s tax mapping results.

Who is affected

• Revenue Officers of RDOs in each Revenue Region
• Business establishments being tax mapped