October 12, 2018
REVENUE MEMORANDUM ORDER NO. 054-18
| SUBJECT | : | Operations Manual for Cannot Be Located Taxpayer System |
| TO | : | All Internal Revenue Officers and Employees Concerned |
I. BACKGROUND
The 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. caITAC
The 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); and
D. Taxpayers Service Programs Monitoring Division (TSPMD).
III. GUIDELINES AND PROCEDURES
1. The concerned divisions shall prepare a list of CBL taxpayers in soft copy (CD format) using the Uploading...
