October 1, 2020
REVENUE MEMORANDUM ORDER NO. 038-20
| SUBJECT | : | Further Amending Revenue Memorandum Order No. 46-2019, as Amended by RMO No. 53-2019 on the Prescribed Format of the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and by Tax Type (BIR Form No. 1771C) of the "Reports on Drastic Changes in Collection Performance" |
| TO | : | All Internal Revenue Officials and Employees Concerned |
I. OBJECTIVE
This Order is issued to revise the format of the reports on the drastic change in collection performance particularly the Report on Specific Reasons for Increase (Decrease) in Collection Performance by Taxpayer, by Industry and by Tax Type (BIR Form No. 1771B) and the Summary of Reasons for Drastic Changes in Collection and Impact on Collection Goal by Industry and by Tax Type (BIR Form No. 1771C), to provide accurate and relevant information necessary for report analysis and to facilitate...
