Operations Manual for Cannot Be Located Taxpayer System

October 12, 2018REVENUE MEMORANDUM ORDER NO. 054-18SUBJECT:Operations Manual for Cannot Be Located Taxpayer System   TO:All Internal Revenue Officers and Employees Concerned I. BACKGROUNDThe Cannot Be Located Taxpayer (CBL) System was developed by the Systems Development Division together with Divisions under the Operations Group to provide the Bureau with a database of registered taxpayers that were identified and reported by concerned investigating offices as "Cannot Be Located" under assessment/collection stage thru existing prescribed manner of identification under RMC No. 98-2010 and OM No. 2016-06-02. caITACThe CBL System shall serve as reference of concerned personnel involved in the different frontline services of the Bureau.II. OBJECTIVE:This Order is issued to provide procedures on how to use the CBL system by the following Divisions under the approved Security Access Matrix:A. Audit Information Tax Exemption and Incentives Division (AITEID);B. Accounts Receivable Monitoring Division (ARMD);C. Collection Programs Monitoring Division (CPMD); andD. Taxpayers Service Programs Monitoring Division (TSPMD).III. GUIDELINES AND PROCEDURES1. The concerned divisions shall prepare a list of CBL taxpayers in soft copy (CD format) using the Uploading Report format prescribed...