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    RMO No.35-2019

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    Nicko Angelo E. Crisostomo
    This memorandum orders all internal revenue officers to immediately pursue civil remedies provided under Section 205 of the National Internal Revenue Code to collect certain delinquent tax accounts. Specifically, it orders the issuance of Warrants of Distraint and/or Levy for (1) taxes on the List of Unpaid Revenues such as dishonored checks and unpaid income tax installments, and (2) tax assessments on the List of Unpaid Tax Assessments that have become final, without first sending Preliminary Collection Letters or Final Notices of Seizure. It also requires validating that the "Form 40-Collectible" reports for these accounts are fully completed before issuing the Warrants of Distraint and/or Levy

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    RMO No.35-2019

    Uploaded by

    Nicko Angelo E. Crisostomo
    38 views1 page
    This memorandum orders all internal revenue officers to immediately pursue civil remedies provided under Section 205 of the National Internal Revenue Code to collect certain delinquent tax accounts. Specifically, it orders the issuance of Warrants of Distraint and/or Levy for (1) taxes on the List of Unpaid Revenues such as dishonored checks and unpaid income tax installments, and (2) tax assessments on the List of Unpaid Tax Assessments that have become final, without first sending Preliminary Collection Letters or Final Notices of Seizure. It also requires validating that the "Form 40-Collectible" reports for these accounts are fully completed before issuing the Warrants of Distraint and/or Levy

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    RMO_No.35-2019

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    This memorandum orders all internal revenue officers to immediately pursue civil remedies provided under Section 205 of the National Internal Revenue Code to collect certain delinquent tax accounts. Specifically, it orders the issuance of Warrants of Distraint and/or Levy for (1) taxes on the List of Unpaid Revenues such as dishonored checks and unpaid income tax installments, and (2) tax assessments on the List of Unpaid Tax Assessments that have become final, without first sending Preliminary Collection Letters or Final Notices of Seizure. It also requires validating that the "Form 40-Collectible" reports for these accounts are fully completed before issuing the Warrants of Distraint and/or Levy

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    © All Rights Reserved
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    38 views1 page

    RMO No.35-2019

    Uploaded by

    Nicko Angelo E. Crisostomo
    This memorandum orders all internal revenue officers to immediately pursue civil remedies provided under Section 205 of the National Internal Revenue Code to collect certain delinquent tax accounts. Specifically, it orders the issuance of Warrants of Distraint and/or Levy for (1) taxes on the List of Unpaid Revenues such as dishonored checks and unpaid income tax installments, and (2) tax assessments on the List of Unpaid Tax Assessments that have become final, without first sending Preliminary Collection Letters or Final Notices of Seizure. It also requires validating that the "Form 40-Collectible" reports for these accounts are fully completed before issuing the Warrants of Distraint and/or Levy

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 1

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    REVE}TUE MEN,IORAI\DUhA ORDER NO.


    r)r, fr *fridl

    TO All Internal Revenue Officers and Others Concerned

    SUBJECT Civil Remedies for the Collection of Accounts Receivablei


    Delinq uent Accounts (AR/DAs)

    The Collectiorr lV1anuai (CM) prescribecl under Revenue Memoratrdum Order (RMO)
    No. 28-2An includes autong others" the collection enforcelnent procedures rvhich every
    Revenue Officer tasked to collect Accounts Receivable/Delinquerrt Accounts (ARiDAs) rnust
    follorv. Horvever. with the recent developments in the enforcernent of civil remedies to collect
    these taxes where the soft approach currently being implemented no longer bears sr"ibstarrtial
    impact in enhancing collection. there is a need to revise cerlain policies.

    In order to protect the interest of the govenlnlent. civil retnedies provided under Section
    205 of the National Internal Revenue Code (NIRC), as amended, shall irnmediately be pursued
    as soon as the "Form 40-Collectible" repofts relative to the following have been received b1'
    the offices responsible in the enforcernent of collection remedies:

    l. List of Unpaid Revenues (Annex "A") - these are self-assessed taxes arising from
    dishonored check, unpaid second installment of income tax due of individual
    taxpayers and duly validated unpaid tar due per tax returns; and

    2. List of Unpaid Tax Assessments (Annex "8") - these are tax assessments arising
    from investigation u,hich have become ''final and executory" in accordance lvith
    existing policies.

    With the foregoing, Preliminary Collection Letter (PCL) and Final Notice Befbre
    Seizure (FNBS) shall no longer be sent to the delinquent taxpayers. Once the aforesaid repofis,
    as well the dockets of the cases are received by the concerned off-ice for coliection enforcement.
    it shall validate if all the applicable fields in the said "Form 40-Collectibie" reports are
    completely filled-out. If so. the Warrant of Distraint and/or Levy (WDL) shall irnmediately be
    issued using the current fbrrnat. All other collection procedures to implerrrent the WDL and
    other collection remedies as written in the Collection Manual which are still relevant shall
    continuor-rsly be adopted.

    For strict cornpi iance.

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    I /d ilo -bCAESAR R. DULAY
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    ,JU t Ih Comrnissioner of Internal Revenue
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    RECO)RtL-) D M G T.

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