October 12, 2015

OPERATIONS MEMORANDUM NO. 2015-10-02

TO:ACIR, Large Taxpayers Service
ACIR, Collection Service
ACIR, Assessment Service
ACIR, Legal Service
ACIR, Enforcement and Advocacy Service
All Regional Directors
All Revenue District Officers
All Chiefs, Assessment Divisions
All Chiefs, Collection Divisions
All Chiefs, Legal Divisions
All Chiefs, Special Investigation Divisions
Chief, Litigation Division
Chief, Prosecution Division
Chief, Appellate Division
Chief, Law and Legislative Division
Chief, National Investigation Division
Chiefs, Regular Large Taxpayers Audit Divisions 1 to 3
Chiefs, Excise Large Taxpayers Audit Divisions 1 to 2
Chiefs, Large Taxpayers Divisions — Makati and Cebu
Chief, Large Taxpayers Collection Enforcement Division
Chief, Accounts Receivable Monitoring Division
All Others Concerned
SUBJECT:Enhanced BIR Form No. 0319 — General Control Ledger and Its Attachments BIR Form Nos. 0319-A1, 0319-A2, 0319-A3, 0319-A4, 0319-A5 and 0319-A6

The handling of Accounts Receivables/Delinquent Accounts (AR/DAs) of the Bureau is a very crucial function and this is the primary reason for the development...

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