October 9, 2019
REVENUE MEMORANDUM ORDER NO. 053-19
| TO | : | All Internal Revenue Officials and Employees Concerned |
| SUBJECT | : | Amending Further Certain Provisions of Revenue Memorandum Order No. 25-2014, as Amended by Revenue Memorandum Order No. 46-2019 Relative to the Preparation of the "Reports on Drastic Changes in Collection Performance" |
I. OBJECTIVES
This Order is being issued to amend further certain procedures provided under Revenue Memorandum Order (RMO) No. 25-2014, as amended by RMO No. 46-2019, as well as to prescribe the manner of submission of certain reports.
II. AMENDATORY PROVISIONS
The following provisions under Part III (B) PROCEDURES of RMO No. 46-2019 are hereby amended to read as follows: aScITE
"2. Preparation and Submission of BIR Form Nos. 1771A and 1771B
The RDO/LTRAD/LTEAD/ELTFOD/LTDs-Cebu/Davao shall:
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c. Identify in detail per tax type and major industry/sector, the taxpayers under Part III (A) (4) of this Order that contributed to the drastic changes in collection performance and impact on collection goal using BIR Form No. 1771B by:
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(iv) Indicating the applicable code for the cited reason/s referring to the Table of Reason...
