REVENUE MEMORANDUM ORDER NO. 54-2018 issued on December 10, 2018 prescribes the procedures on how to use the Cannot Be Located Taxpayer (CBL) System by the following Divisions under the approved Security Access Matrix: A. Audit Information Tax Exemption and Incentives Division (AITEID); B. Accounts Receivable Monitoring Division (ARMD); C. Collections Programs Monitoring Division (CPMD); and D. Taxpayers Service Programs Monitoring Division (TSPMD). The concerned divisions shall prepare a list of CBL taxpayers in soft copy (CD format) using the Uploading Report format prescribed in the Operations Manual by the Systems Development Division (SDD). The Uploading Facility shall only be available to AITEID; hence, ARMD and CPMD shall forward the list that conformed with the prescribed format. Viewing of record details and update facility are available to all the aforementioned divisions. The Status Update – Remarks Column is available with transaction history for resurfaced taxpayer/changed of address, etc. The SDD Operations Manual Version 1.00 is provided for the step-by-step procedures in uploading, updating and viewing of CBL taxpayer.