1 REVENUE MEMORANDUM ORDER NO. 22-2015 issued on October 12, 2015 amends certain portions of RMO No. 11-2014 relative to the policies, guidelines and procedures in the periodic clean-up of Accounts Receivable/ Delinquent Accounts (AR/DA). For all Offices required to accomplish and submit inventory of AR/DA cases, the revised form for Updates of Delinquent Accounts under Operations Memorandum No. 3-2013 dated April 15, 2013, as amended by RMO No. 11-2014, is further amended and shall be now called “Inventory List of Delinquent Accounts” and for inclusion of columns requiring the date of assignment of docket to Seizure Agent per respective Units of Arrears Management Team, and columns requiring the AR/DA classification codes. The submission of the aforesaid inventory list in hard and soft copies shall be on or before 10th day following the close of the month. The following Annexes prescribed in RMO No. 11-2014 are also amended: REFERENCE ANNEXES IN RMO NO. 11-2014 ANNEX DESCRIPTION REFERENCE ANNEXES IN THIS RMO Annex C Guidelines in Determining the Degree of Collectability of AR/DA Cases Annex “A – 1” Annex E Guidelines in the Determination of AR/DA Case Classification Codes Annex “A – 2” The Guidelines on How to Fill Out the Inventory List of Delinquent Accounts is also provided, for uniformity in accomplishing the said inventory list.