July 24, 2019
REVENUE MEMORANDUM ORDER NO. 046-19
| SUBJECT | : | Further Amending the Procedures, Policies and Guidelines in the Preparation of the "Reports on Drastic Changes in Collection Performance (BIR Form Nos. 1771A to 1771C) and the Revision of the Format Thereof |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. BACKGROUND
Despite the issuance of Revenue Memorandum Order (RMO) No. 25-2014 that provided the revised procedures, policies and guidelines as well as the enhanced format of the Reports on Drastic Changes in Collection Performance, it has been observed that the compliance thereof as to timeliness and quality of report is still substantially low. Most of the information and explanation contained therein are generic statements, devoid of analysis and are not often reflective of the true and correct reasons for the performance of collection of internal revenue taxes for a particular period. aScITE
In order to provide the top management and internal/external stakeholders with prompt, accurate and useful information for policy formulation and decision purposes, it is deemed necessary to amend the abovementioned RMO and to revise the format...
