August 26, 2014
OPERATIONS MEMORANDUM NO. 4-2014
| TO | : | ACIR, Assessment Service |
| ACIR, Large Taxpayers Service | ||
| ACIR, Enforcement Service | ||
| HREA, Regular Large Taxpayers | ||
| HREA, Excise Large Taxpayers | ||
| All Regional Directors | ||
| All Chiefs, Regional Assessment Divisions | ||
| SUBJECT | : | Use of the Accounts Receivable Management System (ARMS) in the Creation of New Accounts Receivable/Delinquent Account Dockets and Cases Arising from Unprotested Final Assessment Notices (FANs) |
Operations Memorandum (OM) No. 1-2013, as amended by OM No. 2-2014, provides that Accounts Receivable/Delinquent Account (AR/DA) arising from unprotested Final Assessment Notices (FANs) shall be created in the Accounts Receivable Management System (ARMS) by using the customized Form 40 excel format, wherein the details of the new AR/DA dockets and cases are encoded in the aforesaid excel format and submitted to the Systems Development Division (SDD) for uploading into the ARMS database. Each row of the excel format shall be occupied by a single AR/DA case, while in the creation of AR/DA docket, each unique taxable period shall pertain to a single AR/DA docket. As such, in each...
