Summary
RMO No. 04-2002, issued April 4, 2002, prescribes the policies, guidelines and procedures for the Taxpayer Account Management Program (TAMP). It further amends certain past RMOs on the Returns Compliance System and the Total Registration Database Clean-up.
Key points
- Focus and performance measure. TAMP is part of the performance measurement of individual Revenue Officers. It focuses on the top business taxpayers, individual or non-individual, that account for at least 80% of district collections.
- District classification. Computerized Metro Manila and Metro Cebu Revenue District Offices (RDOs) are large districts. Other computerized RDOs outside the Metro area are classified as large, medium or small under the Assessment Service classification.
- Taxpayers assigned. Metro Districts are initially assigned the top 1000 taxpayers from the Collection and Bank Reconciliation (CBR) list, plus 10% or 100 top taxpayers from the Returns Processing System (RPS) list not in the CBR list. Medium districts get 600 top taxpayers and small RDOs 400, plus 10% (60 and 40 respectively) from the RPS list not in the CBR list.
- Registration database clean-up. A total registration database clean-up is mandated not later than June 30, 2002.
- Task Force. A Task Force is created to implement the Order and monitor the computerized RDOs until the Internal Audit Division has developed the skills and staffing to sustain the audits specified in the Order.
Who is affected
- Revenue Officers
- Computerized RDOs
- Top business taxpayers
Deadlines and effectivity
- Total registration database clean-up: not later than June 30, 2002
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.