COA-AOM No. NG-2014-08 (2013) Dated 21 March 2014

April 28, 2014BIR MEMORANDUMFOR:DCIR Nelson M. Aspe  Operations Group     ACIR Elvira R. Vera  Collection Service     All Revenue District Officers     All Chiefs, Legal Division, Revenue Regions   RE:COA-AOM No. NG-2014-08 (2013) Dated 21 March 2014 In line with the recommendations of the COA-BIR in its AOM No. NG-2014-08 (2013) dated 21 March 2014, Re: Other Receivables account (SL 142-Dishonored checks thru banks), copy attached, the following revenue officials are hereby directed: (1) The Chiefs, Legal Division of all Revenue Regions, to regularly prepare and submit to the Assistant Commissioner, Collection Service, copy furnished the concerned Revenue District Office (RDO) and the Regional Office, the Monthly Status Report of Dishonored Checks received (Annex "G" of RMO 25-001);(2) The Revenue District Officers (RDOs) to furnish the Revenue Accounting Division (RAD) with a list of dishonored checks considered as Accounts Receivable (ARs)/Delinquent Accounts (DAs) in the General Control Ledger (GCL) of the concerned Regional Office to serve as basis of the RAD to adjust the account Other Receivables; and,(3) The DCIR for Operations and ACIR Collection Service to recommend appropriate...