REVENUE MEMORANDUM ORDER NO. 49-2022 issued on November 10, 2022 further amends Revenue Memorandum Order (RMO) No. 46-2019, as amended by RMO No. 38- 2020, on the prescribed date of submission of Monthly Report on Drastic Changes in Collection Performance. The BIR Form No. 1771B shall be submitted by the Revenue District Office RDO)/Regular LT Audit Divisions (RLTAD)/Excise LT Audit Divisions (ELTAD)/ELTFOD/LT Divisions – Cebu/Davao to the Regional Collection Division (RCD)/LT Performance Monitoring and Programs Division (LTPMPD) on a monthly basis. The report shall contain among others, specific reasons for those taxpayers identified and classified under the Taxpayer Account Management Program (TAMP) and other taxpayers that had major contribution to the drastic change in collection performance excluding ONETT taxpayers. The Systems Development Division (SDD) shall develop a script for the generation of the Comparative Data on Tax Collections from the Top 100 and Bottom 100 Taxpayers (Annex “D”) belonging to TAMP and other taxpayers whose tax payments contributed a significant impact on the revenue collection performance of the implementing office excluding the ONETT taxpayers. The generation of the required data and subsequent submission thereof to the concerned offices, every 8 th day of the following month shall be made by the Revenue Data Center (RDC)/National Office Data Center (NODC) following the script developed by SDD. The RDC/NODC shall also generate and submit the data for the 12.09 reports to the same concerned offices likewise on the same aforementioned date. The Reports on Drastic Changes in Collection Performance (BIR Form Nos. 1771A to 1771C) of each implementing office and Collection Reports per Government Financial Statement (GFS) classification/Consolidated 12.09 Reports shall be submitted to the next office level within the prescribed periods set in this Order, as follows: IMPLEMENTING OFFICE REPORT FOR SUBMISSION NEXT OFFICE LEVEL DUE DATE a. NODC/RDC Comparative Collection Data of Top 100 and Bottom 100 Taxpayers and Data for the 12.09 Reports RDOs/RLTAD/ELTAD/ ELTFOD/LTDs – Cebu/Davao 8 th day of the following month b.1. RDO b.2. RLTAD, ELTAD, ELTFOD, LTD-Cebu/Davao BIR Form Nos. 1771A and 1771B RCD LTPMPD 12th day of the following month c. RSD • Collection Reports per Government Financial Collection Performance Monitoring Division (CPMD) 15th day of the following month Statement (GFS) Classification • Consolidated 12.09 Reports d.1. RCD d.2. LTPMPD Consolidated BIR Form No. 1771A, BIR Form No. 1771 C and Narrative Report together with copies of BIR Form Nos. 1771A and 1771B submitted by the RDOs/ concerned LTS offices CPMD 15th day of the following month e. CPMD Narrative Report and Consolidated Report on Analysis of Drastic Changes in Collection Performance ACIR, Collection Service for submission to the ACIR, Planning and Management Service cc: DCIR, Operations Group and the Chief, Research and Statistics Division 20th day of the following month