Guidelines and Conduct of TCVD RMO09-2006

(1)
December 11, 2005
REVENUE MEMORANDUM ORDER NO. 09-06
SUBJECT : Prescribing the Guidelines and Procedures in the Conduct

of Tax Compliance Verification Drive (TCVD)
TO : All Revenue Officials, Employees and Others Concerned
I. BACKGROUND
In line with the Bureau's effort to expand its tax base, enhance tax
compliance and consequently boost its tax collection effort, the Commissioner
spearheaded actual tax mapping activities under the Tax Compliance Verification
Drive (TCVD) project pursuant to RMO 31-2003. This is aimed at establishing
cordial relationship with taxpayer by giving assistance thru tax information drive
and verification of taxpayer's compliance requirements during the actual visitation
of taxpayer's establishment and its branches.
II. OBJECTIVES
This order is issued to:
1. Prescribe the guidelines and procedures in the tax mapping visitation

activities to be undertaken by the Region as well as define duties and
responsibilities relative to the conduct of Tax Compliance
Verification Drive.
2. Adopt a uniform approach in the discharge of tax mapping functions

to forestall inconsistencies and conflicts in the application of rules
and regulations in the course of inspection of the establishments and
contact with taxpayers or their representatives.
3. Emphasize the importance of courteousness, respectfulness and

firmness in dealing with taxpayers and show them that a cordial
relationship can be maintained between the taxpayer and the
Revenue Officers.
Copyright 2015 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia 2014 1
4. Set a method of an on-the-spot determination of taxpayer compliance
with, and the violation of the afore-cited requisites.
5. Provide for an immediate imposition of penalties for offenses

committed in order to deter further commission thereof.
6. Maximize tax compliance thereby increasing revenue collection.
7. Prescribe the use of a mobile device as tool in order to aid the tax
mapping activities of revenue officers thus, gearing towards the
establishment of a TCVD database aligned with the Integrated Tax
System (ITS) that shall automatically store all relevant information
gathered during conduct of tax mapping operation.
III. DEFINITION OF TERMS
1. Host RDO is the Revenue District Office that has jurisdiction over
the specific areas chosen for visitation.
2. Target Area Each Revenue District Office will survey their area
of responsibility to pinpoint places with high concentration of
business establishments where a large number appears to be
un-registered or with very low tax compliance.
3. Tax Mapping Kit documents and tools that a Mobile RO should

be equipped with during TCVD and shall include the following:
a. Mobile device, if applicable;
b. "Ask for Receipt" poster;
c. BIR Registration Forms;
d. Revised Taxpayer's Guide;
e. Apprehension Slips;
f. Revenue Regional Special Order (RRSO) listing the

participating authorized Revenue Officers;
g. Mission Order;
h. Taxpayer Information Sheet & Violations Checklist;
i. Tax Mapping Sticker; and

j. Other documents as may be required.
4. MROS (Mobile Revenue Officers System) is a system aimed at

providing the Revenue Officers with a wireless mobile device
equipped with the facility to access the central database for recording
and tracking of findings on taxpayer's compliance during the conduct
of tax mapping operation.
5. Manual TCVD conventional way of conducting tax mapping

operation without the use of a mobile device.
IV. POLICIES
1. Each Regional Office shall be allotted an annual allocation of target

visits which shall be prepared by Taxpayer Assistance Service (TAS)
thru Taxpayer Service Programs and Monitoring Division (TSPMD)
based on the latest number of business taxpayer.
2. This campaign will require the participation of Revenue Officers

(RO) from all Revenue District Offices (RDO) of each Revenue
Region (RR) who will jointly conduct tax mapping operations within
specified target areas.
3. A Revenue Region Special Order (RRSO) "Annex A" shall be issued

by the Regional Director enumerating the participating Revenue
Officers; defining the activity/ies under the circumstances and shall
likewise authorize the Host RDO to act on the reports and
recommendations of all participating Revenue Officers regardless of
the district offices where they are assigned. However, the team of
Revenue Officers should always be headed by a Revenue Officer of
the host district.
4. A Mission Order (Annex "B") shall be issued by the Regional

Director authorizing specific Revenue Officers to compose the Tax
Mapping Team, the area covered and the date/time of operation. One
(1) Revenue Officer from the Host RDO shall be assigned in each
Tax Mapping Team to sign the Taxpayer's Information Sheet (TIS)
and Apprehension Slips issued to the taxpayer in the course of the
tax mapping operations.
5. A Reminder Letter (Annex "D") shall be issued by the Tax Mapping

Team to all business establishments being tax mapped.
6. The Revenue Officer shall report and recommend the suspension of
the business operations and temporarily close the business
establishment for unregistered business following procedures on
existing issuances. HCEISc
7. Each RDO shall prepare a map of target areas within their district
and divide them into zones corresponding to the number of
participating RDO to which a specified zone will be assigned to be
tax mapped.
8. The Host RDO shall coordinate with the media and Local
Government Officials including Local Chief of Police concerning the
operational activity that will be undertaken in the area.
9. Group Supervisors shall guide and assist Revenue Officers under

their supervision and shall ensure that the prescribed protocols are
adhered to and observed by the ROs during the inspection and
contact with taxpayers or their representatives.
10. All Revenue Officers shall always be identified by wearing his/her

Official BIR ID and shall adhere with the required dress code
(suggested dress code: red T-shirt with 'Tax Mapper' printed on it).
11. Payments relative to tax mapping shall be made through Authorized

Agent Banks using BIR Form 0613 (Payment Form on Tax
Compliance Verification Drive/Tax Mapping) "Annex E".
12. The Taxpayer's Information Sheet (TIS) shall be an Accountable

Form.
13. Each Revenue Officer shall be provided with a tax mapping kit.
14. Key Performance Indicators (KPIs) shall be established based on the

results of tax mapping activities conducted by each Regional Office.
15. The Commissioner or any of his authorized representatives from the

National Office shall at any given time visit any tax mapping activity
being conducted.
V. GUIDELINES AND PROCEDURES
V.1 MANUAL TAX COMPLIANCE VERIFICATION DRIVE (TCVD)
1. PREPARATION STAGE FOR TCVD CONDUCT

1.1 Regional Director (RD) shall:
1. Issue Revenue Region Special Order (RRSO) Annex

"A", identifying all Group Supervisors and Revenue
Officers who will participate in the conduct of
visitation within specific areas identified by the host
RDO;
2. Issue a Mission Order (Annex "B") authorizing specific

Revenue Officers from different RDOs within the
Region who compose the Tax Mapping Team to tax
map the specified area on the specified date/time.
3. Set-up a Command Center which shall be the central

base of the Tax Mapping Teams.
3.1 The Command Center shall be equipped with

the following:
a. Set-up of computers with internet

capability; and
b. Tax Mapping Kits
3.2 Assign official(s) who shall man the Command

Center preferably from the Host RDO;
4. Conduct briefing (discussion of specific directions, tips

and location of command post); issue tax mapping kit;
and provide sketch/relevant data on areas to be visited
together with other concerned officials.
1.2 Revenue District Office (RDO) shall:
1. Survey their area of responsibility to pin point places

with high concentration of business establishments
where a large number of taxpayers appear to be
unregistered or with very low tax compliance;
2. Prepare a map of target areas within their district and

divide them into zones corresponding to the number of
participating RDOs to which a specified zone will be
assigned to be tax mapped to be submitted to the
Regional Director for further evaluation;
3. Gather data/information for evaluation of all taxable

persons and entities within the zone assigned from the
following:
a. List of registered taxpayers from Revenue

District Office records; SEDIaH
b. List of persons who have secured Mayor's

Permit for the current year from the Office of
the Mayor;
c. List of big landowners of the town from the

Assessor's Office/Registry of Deeds;
d. List of professionals who have secured

Professional Tax Receipts (PTRs) from the
Municipal Treasurer;
e. List of persons engaged in business in the

barangays from the Barangay Captains;
f. List of stores/tenants and location map of each

stores/tenants from building
owners/administrators; and
g. Such other data as may be gathered thru the

Memorandum of Agreement (MOA) between
the BIR and Bureau of Local Government
Finance (BLGF) dated May 25, 1995.
1.3 Host Revenue District Office (Host RDO) shall:
1. Inform and coordinate with the media and Local

Government Officials including Local Chief of Police,
concerning the operational activity that will be
undertaken in the area; aITDAE
1.1 Prepare and send letter/s to the City/Municipal

Mayor, Local Chief of Police and Barangay
Chairman who have jurisdiction over the area to
be visited;
2. Coordinate and identify the Revenue Officers (RO) and
Group Supervisors (GS) who will participate in the
conduct of visitation including date/time of operation
and forward the same to the Regional Director for
approval and signature.
2. ACTUAL TCVD CONDUCT
2.1 General Conduct
2.1.1 Revenue Officer (RO) shall:
a. Observe the following guidelines and

procedures in the actual tax mapping activities:
1. Good grooming. Ensure that he is

wearing the proper attire (clean,
well-pressed clothing) when visiting a
business establishment.
2. Courtesy. Always begin the visitation by

saying a cheerful "Good Morning!" to
any employee of the establishment, and
to the manager of the establishment.
3. Proper Identification. Present his/her

official BIR Identification Card when
visiting an establishment. The taxpayer
has the right to know and to be assured
that the RO is a bonafide employee of the
Bureau.
4. Explain to the taxpayer the objectives of

the Tax Mapping Operations as clearly
and concisely as possible. Again, the
taxpayer has the right to be informed of
the intent of any operation of the Bureau.
An informed taxpayer is usually a more
cooperative taxpayer.
5. Inform the taxpayer or officer-in-charge

that he/she has been authorized to
conduct an inspection of the taxpayer's
premises to evaluate their compliance
with laws and regulations pertaining to
registration, bookkeeping, use of invoices
and receipts, CRM or POS, or
computerized accounting, if applicable,
payment of taxes and filing of tax
returns.
6. Politely but firmly decline taxpayer's

request not to report incidence of
non-compliance in exchange for
something. caIETS
7. Inform the taxpayer of the consequences

of any violations observed in taxpayer's
establishment and cite the necessary
provisions of law, if necessary, to support
the RO's statement.
8. Commend the taxpayer and encourage

him/her to continue in faithfully
complying with internal revenue laws if
RO did not observe any incidence of
non-compliance in a particular
establishment.
9. Before leaving the establishment, thank

the taxpayer for his/her time and
encourage him/her to continue paying
his/her taxes.
2.1.2 Group Supervisors shall:
a. Guide and supervise all Revenue Officers under

his group; and
b. Lead the team assigned to him and ensure that

the team reports all results of the mapping
activity. TaISDA
2.1.3 Tax Mapping Team shall:
a. Issue a "Reminder to All Business

Establishments" (Annex "D") which reminder
letter contains:
1. Enumeration of what every

taxpayer/business establishment is
required to do;
2. A short list of the BIR requirements prior

to, during, and after the operation of a
business (closure of business);
3. Commonly filed BIR forms and the

deadlines for their filing and payment of
corresponding taxes due thereon;
b. Verify if the establishment is registered or not:
1. If registered: determine if there is a need

for registration up-date; verify if the
Registration Fee is paid then provide
taxpayer with appropriate forms and
record findings in the Taxpayer's
Information Sheet (TIS) {Annex "F"};
and
2. If not registered, require the

establishment and/or taxpayer to register
within 24 hours then record findings in
the TIS;
c. Observe and verify if the establishment

maintains duly authorized Receipts or
Sales/Commercial Invoices in accordance with
the provisions of Sec 238 and if the same is
issued in consonance with Sec 237 of the Tax
Code as amended. If taxpayer is a VAT
registered person, verify compliance with Sec
113 of the Tax Code and note findings in the
TIS;
d. Verify if the use of CRM/POS/CAS is duly

authorized and determine if there are violations
in the use of CRM/POS/CAS under RR 10-99,
RMO 29-2002, RR 11-2004 and RMO 10-2005
and note findings in the TIS;
e. Verify if the establishment is maintaining duly

authorized books of accounts and recorded
transactions are updated as required by Revenue
Regulation V-1 as amended (Bookkeeping
Regulations) and note findings in the TIS;
f. If warranted, issue an Apprehension Slip

(Annex "C") to the taxpayer for offenses
penalized relative to unauthorized use and
issuance of receipt, sales and commercial
invoices and unauthorized use of
CRM/POS/CAS.
In the apprehension of sales or commercial

invoices and/or receipts and books of accounts,
the Tax Mapping Team shall:
1. Inform the taxpayer of the violation

committed and basis for apprehension;
2. Issue Apprehension Slip (Annex "C")

signed by the Revenue District Officer
and noted by the Group Supervisor;
3. Take physical possession of unauthorized

books of accounts, commercial invoices
and/or receipts, invoice or receipt with
material discrepancies between original
and duplicate copies, or identical sets of
invoices or receipts even if duly
registered.
4. issue Bureau Printed Receipts (BPR),

[policies and procedures of which shall
be covered in another RMO] to taxpayers
who were found to be using unregistered
or unauthorized invoices or receipts
including those with unregistered or
unauthorized CRM or POS. The BPR
shall be used for at least one month;
Provided, that in case of CRM/POS users
where use of BPRs will result to slow
down of their business operation,
continued use of their CRM/POS may be
allowed as long as they adhere to the
following conditions:
4.1 Agree to immediately pay the

penalties under RMO 1-90, as
amended by RMO 56-2000;
4.2 Allow Revenue Officer/s to

undertake surveillance on the use
of the machine/s for one (1)
month;
4.3 Register the machine immediately
In the apprehension of CRM/POS, the Tax

Mapping team shall:
1. Inform the taxpayer of the violation

committed and basis for apprehension;
2. Issue Apprehension slip (Annex "C")

signed by the Revenue Officer and noted
by the Group Supervisor;
3. Seal the CRM/POS with tape to be

witnessed and signed by the taxpayer or
taxpayer's representative, the Revenue
Officer and the Group Supervisor or
another Revenue Officer in the absence
of the Group Supervisor. All signatories
must print their names below their
respective signatures. Photographs or
video tape of this event shall be taken as
evidence and for the protection of the
apprehending RO;
4. Bring apprehended CRM/POS to

assigned vehicle for that purpose for
delivery to custodian in the office of the
Regional Director.
g. List down all violations in Violations Checklist
(Annex "G") and accomplish TIS (Annex "F")
in duplicate, one copy of each to be given to the
taxpayer who shall be required to acknowledge
receipt thereof and the other copy to be attached
to the List of Taxpayers Visited/Apprehended
under Tax Mapping Operation (Annex "H") to
be submitted to the Host RDO; cEDaTS
h. Before leaving the tax mapped establishment,

the Tax Mapping Team shall post a sticker
(Annex "P") as proof that the establishment has
been tax mapped with color coding scheme as
follows:
1. 1st visit Yellow
2. 2nd Visit Red
3. 3rd Visit Green
3. POST TCVD CONDUCT
3.1 Tax Mapping Team shall:
3.1.1 Prepare and submit reports on the results of Tax

Mapping Operations [List of Taxpayers
Visited/Apprehended under Tax Mapping Operation
(Annex "H") and List and Status of Unregistered
Taxpayers discovered thru Tax Mapping Operation
(Annex "I")] together with TIS and Apprehension Slips
attached thereto, to the Taxpayer Service Section
{TSS} of the Host RDO for appropriate action;
3.2 Host RDO shall:
3.2.1 Taxpayer Service Section (TSS) shall:
a. Receive reports on the results of Tax Mapping

Operations together with TIS and Apprehension
Slips from the Tax Mappings Teams who
conducted the operation;
b. Collate findings for basis of actions to be taken;
c. Forward those taxpayers who had been issued

Violations Checklist (Annex "G") and/or
Apprehension Slip (Annex "C") to the
Assessment Unit for evaluation;
d. Submit to the Taxpayer Assistance Unit (TAU)

of the Regional Office for review and
consolidation the following reports:
d.1 List of Taxpayers Visited/Apprehended

under Tax Mapping Operation (Annex
"H");
d.2 List and Status of Unregistered

Taxpayers Discovered thru Tax Mapping
Operation (Annex "I");
d.3 List of Taxpayers Visited with Violation

(Annex "J");
d.4 Report of Collections from Tax Mapping

Operation (Annex "K");
d.5 List of Taxpayers' Visited whose Cases

were Filed in Court (Annex "L"); andIDSaEA
3.2.2 Assessment Unit shall:
a. Receive from the Taxpayer Service Section

those taxpayers who have been issued
Violations Checklist and/or Apprehension Slips
and evaluate explanation thereof;
b. Forward to Revenue Officer concerned for

issuance of Second Opportunity Notice (SON),
if necessary, after evaluation of those taxpayers
who have been issued Violations Checklists
and/or Apprehension Slips;
c. Receive report of findings from Revenue

Officers then forward the docket/case to the
Legal Division recommending that appropriate
civil/criminal action be initiated if taxpayer fails
or refuses to respond to the Last Opportunity
Notice (LON).
3.2.3 Revenue Officer (RO) shall:
a. Prepare and serve Second Opportunity Notice

(SON), {Annex "N"} if the taxpayer failed to
settle the penalty or to explain the reasons why
no penalty should be imposed, within five (5)
days from the receipt of the letter;
b. In the event that the taxpayer fails or refuses to

respond to the follow-up letter (SON) or if as a
result of preliminary conference it was
determined that the explanation of the taxpayer
is without any factual or legal basis, prepare and
serve Last Opportunity Notice (LON) {Annex
"O"} after the lapse of the five-day period from
the date the SON was served to the taxpayer;
c. Prepare and submit a report of findings, together

with the whole docket of the case and a copy of
the letter bearing the acknowledgement of
receipt by the taxpayer concerned, to the
Assessment Unit within one (1) day following
the date of service of LON.
3.3 Legal Division shall:
3.3.1 Receive docket/case of taxpayers from the Assessment

Unit of the Host RDO within two (2) days following
the expiration of the five-day period granted to the
taxpayer together with the report of findings of the RO
and a copy of the letter bearing the acknowledgement
of receipt by the taxpayer;
3.3.2 If the taxpayer pays, return the docket to the RDO

within two (2) days for evaluation and transmittal to
the Regional Evaluation Committee (REC), if proper;
3.3.3 If the taxpayer fails or refuses to pay the suggested

compromise penalty:
a. Prepare Complaint based on the report of the
Revenue Officer;
b. Forward the prepared Complaint to the Regional

Director for his approval and signature;
c. File the Complaint together with the whole

docket of the case to the Prosecutor's Office;
3.4 Tax Assistance Unit shall:
3.4.1 Receive reports from Host RDOs regarding unusual events

and incidents in the conduct of TCVD that would require
major policy decision;
3.4.2 Consolidate reports on number one (1) above and submit to

Taxpayer Assistance Service (TAS) thru Taxpayer Service
Programs & Monitoring Division (TSPMD) for evaluation;
and
3.4.3 Review, consolidate and submit to Taxpayer Assistance

Service (TAS) thru Taxpayer Service Programs and
Monitoring Division (TSPMD) at tspmd tas@bir.gov.ph
within 20 days after the end of the Tax Mapping Operation
the following reports:
a. List of Taxpayers Visited/Apprehended under Tax

Mapping Operation (Annex "H");
b. List and Status of Unregistered Taxpayers Discovered

thru Tax Mapping Operation (Annex "I");
c. List of Taxpayers Visited with Violation (Annex "J");
d. Report of Collections from Tax Mapping Operation

(Annex "K");
e. List of Taxpayers' Visited whose Cases were Filed in

Court (Annex "L"); and
f. Summary of TCVD Report for the Month (Annex

"M").
V.2 TAX COMPLIANCE VERIFICATION DRIVE (TCVD)
THROUGH THE USE OF MOBILE REVENUE OFFICERS
SYSTEM (MROS)
1. Policies on the use of MROS
a. The Tax Mapping Team shall conduct Tax Compliance

Verification Drive through the aid of a mobile device;
b. The Tax Mapping Team shall be provided with one (1) mobile
device for every team which shall be the responsibility of the
Group Supervisor; CHTcSE
c. The mobile device shall serve as aid for the tax mapping team
in verifying taxpayer's TIN (if registered in ITS) and encoding
the results of tax mapping details as well as other related
information by accessing the Taxpayers' Information Sheet
(TIS), Violations, Authority to Print (ATP) & other modules
available to RO (refer to MROS User's Guide).
d. The tax mapping team shall encode details of tax mapping

through the use of the mobile device, however they shall still
be required to fill-up Taxpayers' Information Sheet (TIS)
manually in duplicate to be signed by the
taxpayer/representative and the Revenue Officer/Group
Supervisor who conducted the tax mapping, duplicate copy to
be given to the taxpayer/representative;
e. The following are the available features of the Mobile

Revenue Officers System (MROS):
e.1 E-mail this facility enables the Revenue Officers to

communicate through the wireless access and sending
of corporate e-mail from anywhere and anytime.
e.2 TIN Verification this module covers inquiries of Tax

Identification Number of an individual or company.
e.3 Taxpayer Information Sheet (TIS) caters to both

inquiry & data entry through the following options:
1. Create TIS creates a TIS record of a visited

establishment by filling up all pertinent taxpayer
details.
2. TIS View History views the details of
already committed TIS records on the database.
e.4 Violations covers the detailed listing of violations

per TIS record through selection of corresponding
violation in the list and number of the offense made
and finally the computation of the total value of the
amount of penalties incurred.
e.5 Authority to Print covers inquiries of registered

ATP (Authority to Print) through search by Outbound
Correspondence Number (OCN).
e.6 Cash Register Machine/Point of Sales (CRM/POS)

covers verification, capture and retrieval of relevant
CRM/POS information.
e.7 E-registration emulates the behavior of the existing

TIN on The Web. This module covers verification of
valid TIN on the database and enables the RO to issue
TIN.
e.8 Case Monitoring System (CMS) this covers

verification of list of open cases of a taxpayer for a
given date range.
e.9 Collection & Bank Reconciliation (CBR) this

module covers verification of list of payments made by
a taxpayer by return periods and/or form type.
e.10 Reports this module enables the RO to generate

various reports based on the results of Tax Mapping
Operation.
e.11 Other functionalities as may be available upon

identification.
f. There shall be two modes of saving a TIS record using

MROS:
f.1 Save Draft keeps the record in the device (to the
server of the mobile device) to allow further editing;
f.2 Save and Commit keeps the record by transmitting it

directly to the main TCVD server (National Office).
g. Only the Regional Directors, Assistant Commissioners,

Deputy Commissioners and Commissioner of Internal
Revenue shall have the access to edit committed TIS records;
h. ATP records shall follow existing procedures in the purging

of records in ITS;
i. Group Supervisors and Revenue Officers shall be given a

maximum of five (5) working days to encode the Taxpayer
Information Sheet (TIS)/Violations Checklist for all the
establishments visited after a Tax Mapping Operation;
j. For every TIS/Violations Checklist encoded for the day, ROs

shall ensure that all details have been filled up completely and
accurately. All uncommitted records (those that were made
under the Save Draft Option) shall automatically be
committed at 11:59 P.M. of the same day; EIDTAa
k. A Mobile Revenue Officers System (MROS) Memorandum

{Annex "Q"} for corrections on previously encoded results of
Tax Mapping Operation (accompanied by reasonable
justification/s) shall be filled up by Group
Supervisors/Revenue Officers addressed to their respective
Regional Directors copy furnished the office of the Assistant
Commissioner Information Systems Development Service
for review and edit purposes;
l. All transactions made by the RO who logged in the BIR

application shall be his accountability. Logs can be verified
anytime. Sharing of password is strictly prohibited;
m. ATP, CMS and CBR Modules shall be made available

anytime except when database batching occurs. The message
"Database is currently batching" shall be displayed during
these times;
n. In the ATP verification module, the search parameters shall be

as follows:
RDC Codes
QCY Starts with 4AU + 10 digit sequence number

RR7 Starts with 3AU + 10 digit sequence number
CEBU Starts with 2AU + 10 digit sequence number
MAKATI Starts with 9AU + 10 digit sequence number
MANILA Starts with 1AU + 10 digit sequence number
LTD Starts with 8AU + 10 digit sequence number
o. In case of technical difficulties or Over-the-Air (OTA)

installations for MROS, all mobile device users shall be
notified through e-mail, the server downtime (specifying the
date, time and reason);
p. In the E-registration module, an e-mail shall be sent to the

mobile user indicating the successful or unsuccessful
registrants after seeing the message "Application is
successfully submitted."
q. The official standard format for permit numbers to be used for

all Cash Register Machine (CRM)/Point of Sale (POS) shall
be MMYY-RDO#-5 digit Sequential Number-Branch Code
(Refer to RMO 29-2002).
r. Different access levels to various modules of the BIR

application shall be given to the Commissioner, Deputy
Commissioners, Assistant Commissioners, Directors,
Assistant Directors, Revenue District Officers, Assistant
Revenue District Officers, Group Supervisors, and Revenue
Officers.
2. Procedures
Refer to the procedures and guidelines under V.1 (1-3). However, in

the actual conduct of TCVD, the Tax Mapping Team shall refer to
the User's Guide for Mobile Revenue Officers System (MROS)
(posted in the BIR website) for procedures requiring the use of the
mobile device. User's Guide for MROS contains instructions on the
use of the mobile device and how to navigate BIR applications using
the device.
VI. TAXPAYER SERVICE PROGRAMS AND MONITORING DIVISION

(TSPMD)
1. Receive reports from Tax Assistance Unit for possible enhancement

of procedures and for the following Key Performance Indicators
(KPIs):
1. Actual Visited (registered)

Target Visited (registered)
2. New Registrants based on Tax Mapping

Unregistered Taxpayers based on Tax Mapping
3. Actual Collection from Tax Mapping

Estimated Collection from Penalties based on Tax Mapping
4. Number of Cases Filed in Court

Number of Taxpayers w/Violation who did not Settle
Corresponding Penalties
5. Number of Taxpayers Encoded (TIS Module)

Actual No. of TP Visited
6. No. of Days (5 Days) Allotted to Encode All Taxpayers Visited

No. of Days Utilized to Encode Actual No. of Taxpayers
Visited
2. Evaluate reports submitted by TAU of Region for monitoring of

KPIs.
3. Report to Management Committee (MANCOM) through Assistant

Commissioner Taxpayer Assistance Service (ACIR-TAS) results
of KPIs. CHaDIT
VII. REPEALING CLAUSE
All revenue issuances and/or portion/s thereof inconsistent herewith are

hereby repealed, amended and/or modified accordingly.
VIII. EFFECTIVITY
This order takes effect immediately.
(SGD.) JOSE MARIO C. BUAG

Commissioner
Bureau of Internal Revenue
ANNEX A
REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
Revenue Region No. ______
Revenue District No. ______
_______________________
Date _____________
REVENUE REGION SPECIAL ORDER NO. ___________
In line with the memorandum of the Commissioner dated ____________

regarding Tax Mapping and Enforcement Saturation Drive, the following are hereby
directed to undertake the Regional Tax Compliance Verification Drive within Revenue
District No. _____, __________ on ______________, to apprehend all business
establishments violating all internal revenue laws, rules and regulations in the conduct of
their business and to take proper action thereon.
Name Place of Assignment
1. ___________________ ___________________
2. ___________________ ___________________
3. ___________________ ___________________
4. ___________________ ___________________
5. ___________________ ___________________
6. ___________________ ___________________
7. ___________________ ___________________
8. ___________________ ___________________
9. ___________________ ___________________
10. __________________ ___________________
All revenue Officers are required to map at ____________ on ___________.
This Order takes effect immediately.
COMMISSIONER OF INTERNAL REVENUE
By:
______________________________
REGIONAL DIRECTOR
ANNEX B
BIR Form No. 0422

JANUARY, 2001 ORIGINAL TO
BE ATTACHED TO THE REPORT
REPUBLIKA NG PILIPINAS
KAGAWARAN NG PANANALAPI
KAWANIHAN NG RENTAS INTERNAS
_______________________
_______________________
OFFICE
MS _______________
MISSION ORDER
TO : Revenue Officer/s
____________________
____________________
THRU : Group Supervisor
____________________
Pursuant to the provisions of Section 6 (c) of the National Internal Revenue Code,
you are hereby directed to conduct the following activities marked X below:
Name of Taxpayer : _________________________________________
_________________________________________
[ ] 1. To monitor sales and/or place of business establishment mentioned
above under observation or surveillance for violation of bookkeeping
rules and regulations, particularly on non-issuance of sales invoice or
receipts.
[ ] 2. To take an inventory on the number of active units of cash

register/point-of-sale machines authorized to issue receipts in lieu of
the regular sales invoices or receipts and check taxpayer's compliance
with the provisions of Revenue Regulations (RR) No. 4-80, as
amended by RR No. 10-99 and RR 11-2004, governing the use of cash
register and point-of-sale machines in lieu of registered sales invoices
or receipts.
[ ] 3. To apprehend violators of revenue laws and regulations governing the

activities mentioned in the preceding paragraphs 1 and 2.
[ ] 4. Others
_________________________________________________________
_______
Your duties must be carried out with utmost courtesy in recognition of the
taxpayer's rights and within the tenets of good public office.
A report hereon must be submitted within _____________days after the end of the
conduct of the above activity.
This Order covers the period from ______________________ to

_______________________ and shall be effective unless specifically revoked.
Your strict compliance hereof is enjoined.
COMMISSIONER OF INTERNAL REVENUE

By:
_______________________________________
_
REGIONAL DIRECTOR
ANNEX C
BIR Form No. 0423

(Revised March 2001)

_______________________
APPREHENSION SLIP
No. ___________
Date ___________
Received from ______________________________________________ at
____________________________________________
(Address)
the following OFFICIAL RECEIPTS, INVOICES, BOOKS OF ACCOUNTS,
RECORDS, DOCUMENTS, CASH REGISTER MACHINES AND OTHER
ACCOUNTABLE FORMS/ITEMS:
__________________________________________________________
________________________________________________________________________
_____________________________________
________________________________________________________________________
_____________________________________
The above-listed documents/items were apprehended by the undersigned from the

taxpayer for his/their violation of the following provision(s) of the National Internal
Revenue Code of 1997:
________________________________________________________________
________________________________________________________________________
______________________________________
________________________________________________________________________
______________________________________
________________________________________________________________________
______________________________________
________________________________________________________________________
______________________________________
_________________________________
Signature over Printed Name of
Revenue Officer
_________________________________
BIR's Identification Number
ANNEX D
ANNEX E
ANNEX F
TIS No.: _________
Systems Generated TIS No.: _________

KAWANIHAN NG RENTAS INTERNAS
TAXPAYER INFORMATION SHEET
Note: Mark appropriate box with an "X

Taxpayer's name : _________________________________
TIN : _________________________________ ( )
Head Office ( ) Branch
Business Trade Name : _________________________________
Registered Address : _________________________________
Tel. No./E-mail Address : _________________________________
Name of Business : _________________________________
Nature of Business :
Registered Tax Type : (Please Check) Registration ( ) VAT
( ) Non-VAT
( ) Registration fee ( ) Withholding Tax - Compensation
( ) Income Tax ( ) Withholding Tax - Expanded
( ) Percentage Tax ( ) Withholding Tax - Final
( ) Value Added Tax ( ) Withholding - Government
Money Payments
( ) Others: (Specify)
_________________________________
Year Business Started : ____________________ Remarks :
____________________
No. of Sales Personnel : ____________________
____________________
Total No. of Employees : ____________________
____________________
COMPLIANCE CHECKLIST
Registration Requirements
1. Has taxpayer paid and displayed its Registration fee for the current year? ( ) Yes
( ) No
Display of Notice to the Public (Ask for Receipt) and Certificate of Registration
2. Is the Certificate of Registration (Original) displayed? ( ) Yes

( ) No
3. Is the "Notice to Public"/"Ask for Receipt" (Original) displayed? ( ) Yes

( ) No
Invoicing Requirements and Use of Cash Register Machines
4. Is taxpayer duly provided with registered Invoices/or Receipts? ( ) Yes

( ) No
5. Types of Receipts/Invoices used by taxpayer and last invoice issued?
Serial No. Date Official

Control No.(OCN)
a. Charge Invoice ________________ ____________
_______________________
b. Delivery Receipt ________________ ____________
_______________________
c. Cash Invoice ________________ ____________
_______________________
d. Official Receipts ________________ ____________
_______________________
6. Is Taxpayer using Cash Register Machine? ( ) Yes

( ) No
7. Are all Cash Register Machines with permits? ( ) Yes

( ) No
If yes, No. of Units _____________________ If no, No. of Unregistered Units

_____________________
Serial No. Recording Updated Serial No.
_______________________ ( ) Yes ( ) No
_______________________________
_______________________ ( ) Yes ( ) No
_______________________________
_______________________ ( ) Yes ( ) No
_______________________________
Bookkeeping Regulations
8. Are Books of Accounts Registered? ( ) Yes
( ) No
9. Is recording updated? ( ) Yes
( ) No
10. Is taxpayer using computerized book of accounts? ( ) Yes
( ) No
Other Information
11. Is taxpayer renting its space?
12. If yes, Monthly Rental
_____________________________________________
Name and Address of Owner (Lessor)
_____________________________________________
Name and Address of Accountants/Bookkeepers
_____________________________________________
Remarks _____________________________________________
_____________________________________________
Received
( ) i. Taxpayer's Guide ( ) iv. Registration forms, Payment Forms (For
Registration Fee)
( ) ii. Notice to the Public ( ) v. Reminder Letter
( ) iii. Tax Mapping Sticker
________________________________________
___________________________________________
Signature of Taxpayer/Representative Revenue Officer(s)/Group Supervisor
who conducted Tax Mapping
ANNEX G
ANNEX H
ANNEX I
ANNEX J
ANNEX K
ANNEX L
ANNEX M
ANNEX N

Revenue Region No. _____
Revenue District No. _____
______________________
SECOND OPPORTUNITY NOTICE
Date _____________
(Name of Taxpayer) __________________

(Address) __________________________
__________________________________
Sir/Madam,
This has reference to the inspection/verification conducted by our Revenue Officers on

_______________, pursuant to Revenue Regional Special Order No. ______ dated
___________, wherein you were cited for violations committed and were advised to
appear before our Office to present your side of the case (copy enclosed marked as Annex
_____).
In this regard, we reiterate our request for you or your authorized representative to appear
before our Office within five (5) days from receipt of this letter to present your side of the
case. If we fail to hear from you, we shall be constrained to refer your case to our Legal
Division for the institution of criminal action.
___________________
Revenue District Officer
Received By:
__________________________
Name of Taxpayer
(Signature Over Printed Name)
_________________________
Date
ANNEX O

_______________________
LAST OPPORTUNITY NOTICE
Date ______________
(Name of Taxpayer) ________________

(Address) ________________________
________________________________
Sir/Madam,
This has reference to the inspection/verification conducted by our Revenue Officers on

________________, pursuant to Revenue Regional Special Order No. _______ dated
__________________, wherein you were cited for violations committed and were
advised to appear before our Office to present your side of the case (copy enclosed
marked as Annex ______).
In this regard, we reiterate our request for you or your authorized representative to appear
before our Office within five (5) days from receipt of this letter to present your side of the
case. If we fail to hear from you, we shall be constrained to refer your case to our Legal
Division for the institution of criminal action.
___________________
Received By:
__________________________
Name of Taxpayer
(Signature Over Printed Name)
__________________________
Date
ANNEX P
TAX MAPPING STICKER
2.5" x 3.5"
COLOR CODING SCHEME
1st Visit Yellow
2nd Visit Red
3rd Visit Green
ANNEX Q

_______________________
MEMORANDUM
Date _____________
To : The Regional Director_________________________________

Office of the ACIR, Information Systems Development Service
Sir/Madam,
I am requesting for data correction/s to the following module/s of MROS:
[ ] TIS [ ] VC [ ] CRM/POS [ ] EREG
with TIS
No./s:______________________________________________________________
and the following details:
________________________________________________________________________
__
________________________________________________________________________
__
________________________________________________________________________
__
My justification/s:
________________________________________________________________________
__
________________________________________________________________________
__
________________________________________________________________________
__
Very truly yours, Approved by:

____________________ _________________
Revenue Officer Regional Director
Endorsed by: Date Approved:

____________________ _________________
Endnotes
1 (Popup - Popup)
Annex A
Annex B
Annex C
Annex D
Annex E
Annex F
Annex G
Annex H
Annex I
Annex J
Annex K
Annex L
Annex M
Annex N
Annex O
Annex P
Annex Q

Guidelines and Conduct of TCVD RMO09-2006

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Guidelines and Conduct of TCVD RMO09-2006

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(1)

December 11, 2005

REVENUE MEMORANDUM ORDER NO. 09-06

SUBJECT : Prescribing the Guidelines and Procedures in the Conduct

TO : All Revenue Officials, Employees and Others Concerned

This order is issued to:

1. Prescribe the guidelines and procedures in the tax mapping visitation

2. Adopt a uniform approach in the discharge of tax mapping functions

3. Emphasize the importance of courteousness, respectfulness and

5. Provide for an immediate imposition of penalties for offenses

6. Maximize tax compliance thereby increasing revenue collection.

III. DEFINITION OF TERMS

3. Tax Mapping Kit documents and tools that a Mobile RO should

a. Mobile device, if applicable;

b. "Ask for Receipt" poster;

c. BIR Registration Forms;

d. Revised Taxpayer's Guide;

f. Revenue Regional Special Order (RRSO) listing the

h. Taxpayer Information Sheet & Violations Checklist;

i. Tax Mapping Sticker; and

4. MROS (Mobile Revenue Officers System) is a system aimed at

5. Manual TCVD conventional way of conducting tax mapping

1. Each Regional Office shall be allotted an annual allocation of target

2. This campaign will require the participation of Revenue Officers

3. A Revenue Region Special Order (RRSO) "Annex A" shall be issued

4. A Mission Order (Annex "B") shall be issued by the Regional

5. A Reminder Letter (Annex "D") shall be issued by the Tax Mapping

9. Group Supervisors shall guide and assist Revenue Officers under

10. All Revenue Officers shall always be identified by wearing his/her

11. Payments relative to tax mapping shall be made through Authorized

12. The Taxpayer's Information Sheet (TIS) shall be an Accountable

14. Key Performance Indicators (KPIs) shall be established based on the

15. The Commissioner or any of his authorized representatives from the

V. GUIDELINES AND PROCEDURES

V.1 MANUAL TAX COMPLIANCE VERIFICATION DRIVE (TCVD)

1. PREPARATION STAGE FOR TCVD CONDUCT

1. Issue Revenue Region Special Order (RRSO) Annex

2. Issue a Mission Order (Annex "B") authorizing specific

3. Set-up a Command Center which shall be the central

3.1 The Command Center shall be equipped with

a. Set-up of computers with internet

b. Tax Mapping Kits

3.2 Assign official(s) who shall man the Command

4. Conduct briefing (discussion of specific directions, tips

1.2 Revenue District Office (RDO) shall:

1. Survey their area of responsibility to pin point places

2. Prepare a map of target areas within their district and

3. Gather data/information for evaluation of all taxable

a. List of registered taxpayers from Revenue

b. List of persons who have secured Mayor's

c. List of big landowners of the town from the

d. List of professionals who have secured

e. List of persons engaged in business in the

f. List of stores/tenants and location map of each

g. Such other data as may be gathered thru the

1.3 Host Revenue District Office (Host RDO) shall:

1. Inform and coordinate with the media and Local

1.1 Prepare and send letter/s to the City/Municipal

2. ACTUAL TCVD CONDUCT

2.1 General Conduct

2.1.1 Revenue Officer (RO) shall:

a. Observe the following guidelines and

1. Good grooming. Ensure that he is

2. Courtesy. Always begin the visitation by