8box Solutions Inc.


Contact Number: 09369340340
Email: sales@8box.solutions

REVENUE MEMORANDUM ORDER NO. 8-2015 issued on March 24, 2015 prescribes the policies, guidelines and procedures in the implementation of the Collection Reconciliation System (CRS). The Revenue District Offices (RDOs) and concerned Large Taxpayers Service (LTS) Offices are required to strictly monitor their daily/weekly internal revenue collections across all collection channels [i.e., Authorized Agent Banks (AABs), Electronic Revenue Official Receipts (eRORs), Electronic Tax Remittance Advice (eTRA), Special Allotment and Release Orders (SAROs), Direct Crediting, etc.] using the CRS facilities. For this purpose, a dedicated personnel, preferably the duly authorized Collection and Bank Reconciliation (CBR)/Collection Remittance and Reconciliation (CRR) error handler, shall be assigned by the concerned heads of offices to monitor, on a daily basis, all the CRS-detected discrepancies to ensure that these are promptly resolved and automatically closed by the said system. It shall be the direct responsibility of the concerned Chiefs of the RDO Collection Section/LTS Office to regularly monitor that these discrepancies are timely acted upon and resolved by these authorized personnel. All RDOs and concerned Chiefs of LTS offices shall submit to the Chiefs of Revenue Accounting Division (RAD) and the Research and Statistics Division (RSD), within five (5) days from approval of this Order, the name/s of the duly authorized personnel who is/are authorized to resolve the detected discrepancies, their respective designations, telephone number/s and email address/es. In case of change in the designated personnel to handle these discrepancies, such change must be officially communicated to the aforementioned offices also within five (5) days from implementation thereof. For daily collection reconciliation purposes, the CRS shall extract daily collection data from the Integrated Tax System (ITS)-CBR/Electronic Tax Information System (eTIS)-CRR with status “P-posted”, “R-reversed”, “C-cancelled” “Q-stored” and “O-out-of-district” since such status are considered as permanent and can no longer be modified or amended. Tax collections with other status like “N- new”, “V-valid”, “S-suspended”, etc. must be immediately resolved by each and every RDO/LTS office so that the same can be processed by the CRS and, thereafter, included in their respective collection performance. All un-uploaded Batch Control Sheet collection data to the ITS/eTIS shall be coordinated on a daily basis by the Collection Section of the RDOs/concerned LTS Offices with the concerned AABs and/or Revenue Data Centers (RDCs) to ensure the successful and timely uploading of collection data from the AABs and/or Revenue Collection Officers (RCOs) via the Mobile Revenue Collection Officer System (MRCOS). All un-uploaded Consolidated Report of Daily Collections (CRDCs) and unremitted tax collections by AABs should be coordinated by the RAD with the concerned AABs and RDCs on a daily basis. Pursuant to the Memorandum of Agreement among the AABs, BTr and the BIR, the AABs are required to electronically transmit to the RAD the daily CRDC on or before the fifth day following the actual collection date. Except in cases where the due dates for the submission thereof fall on a Saturday, Sunday or holiday, the eCRDC must be received by RAD from the AABs on or before the next working day. All tax collections thru eRORs/manually issued RORs and eTRAs/manually issued TRAs that are processed in the CRS must be validated by the concerned Regional Finance Division/ Large Taxpayers Document Processing and Quality Assurance Division against the Weekly Statement of Report of Collections and Deposits and Weekly Compliance and Alphalist of National Government Agencies submitted by the RDOs/concerned LTS Offices. The RAD and other concerned RDOs/LTS offices shall ensure the timely and accurate encoding of collections thru SAROs and Direct Crediting in the ITS/eTIS in order that the aforementioned collections can be captured by the CRS thru ITS-CBR/eTIS-CRR. On the other hand, all other pertinent internal revenue collection data [e.g., BTr- Journal Entry Vouchers (BTrJEVs), Bangko Sentral ng Pilipinas-List of Remittances (BSP-LOR)] shall be electronically sent regularly by the RAD to the Systems Development Division in comma separated value format for uploading to the CRS to ensure the full-cycle reconciliation of collection processes, until such time that the aforesaid agencies can electronically transmit the said collection data to the BIR. The ITS/eTIS-generated Monthly Consolidated Statistical Report of Collection (BIR Form No. 12.09) must be reconciled with the manual Monthly 12.09 Reports being submitted to the RSD by all RDOs/concerned LTS offices. The Monthly Collection Reconciliation Reports, if applicable, together with pertinent supporting documents, shall be submitted to RSD as attachment to the monthly 12.09 reports. In the event that the concerned RDOs/LTS offices failed to submit the required reconciliation of tax collections, the RSD will use the ITS/eTIS generated 12.09 reports or the CRS-generated data, whichever is lower, as their monthly collection performance. A Job Aid is provided to assist both the business and technical users in the resolution of certain issues that may be encountered in using the system. All CRS-related issues must be officially reported by the concerned users to the Help Desk thru electronic mail (email). The concerned Help Desk officer must issue a Trouble Ticket Number (TTN) for each and every logged issue and such number must be provided to the concerned CRS user. The said TTN shall be used by the concerned parties in monitoring of status of the logged issues. All concerned RDC Heads must ensure that all issues logged with their respective Help Desks are immediately closed/resolved and timely acted upon. The resolution of the discrepancies detected in CRS must be given utmost priority by all RDOs/concerned LTS offices because the same shall form part of their respective performance evaluation based on the CRS-generated Key Performance Indicator (KPI) Reports. The compliance of the RCOs with the prescribed policies and procedures in the issuance of eRORs for the collection of tax payments and the remittance thereof to the AGDB, through the web-based MRCOS, must be strictly monitored. All authorized CRS users must secure their corresponding access accounts from their respective RDCs by accomplishing the Request for Systems Access Form (BIR Form No. 0044). In case of transfer of assignment, separation or termination of function as a CRS user, a request for revocation of his/her access account using the Request for Revocation of Access Form (BIR Form No. 0037) shall be immediately filed with their respective RDCs. All heads of concerned offices shall immediately require the submission of a duly accomplished BIR Form No. 0037 by concerned users before such transfer of assignment or immediately upon separation or termination of the services of the previously designated users, and transmit the same to the RDC as soon as possible, in order to effect the revocation of their respective system access. Appropriate administrative sanctions shall be imposed to all concerned CRS users who deliberately fail to comply with the pertinent provisions in this Order.