TAXPAYERS ACCOUNT

MANAGEMENT PROGRAM (TAMP)

Taxpayers’ Briefing
 What is TAMP?
 Taxpayers Account Management
Program (TAMP) is similar to the
Account Executive Manager
concept in the private Corporate
Environment

 The Revenue Officer (Account

Manager) shall monitor
transactions of his/her assigned
taxpayers before and after each
tax deadline
Taxpayers covered
by TAMP
 Taxpayers identified by the RDO
which account for at least 80%
of the tax collection of the
District
 Branch Offices shall also be
included in the TAMP, in case
TAMP criteria are met.
 Taxpayers who/which have
annual sales/receipts of fifty
million pesos (P50M) or more
Taxpayers covered by TAMP
 Transferred TAMP taxpayer shall
be automatically included as
TAMP of the new District.

 The transferor-District shall add

TAMP taxpayer/s equal or greater
than the number of transferred-
out TAMP taxpayer/s.
What are being Monitored in TAMP
(RMO 20-2014)

 Compliance with revenue rules

and regulations

 Stop filer cases

 Drastic changes in revenue

payments

 Submission of required
information returns and lists
Initial Duties of the TAMP Officer
1. Compliance with Revenue Rules and Regulations

Brief the taxpayers on the following:

 Validation of all registration data
 Proper filling up of tax forms
 Duties and Responsibility of the Taxpayer
 Update on relevant new issuances
 Use of correct branch code on each and every tax
return and payment
 Tax Deadlines
Initial Duties of the Account Manager
2. Resolve Stop Filer Cases

STOP FILER
Refers to a registered taxpayer who is
identified to have failed to file required tax
return within the prescribed due date

STOP FILER CASE

Case created due to an identified stop filer
for assignment to a case officer for
appropriate action and monitoring
 Real or Actual Stop Filer Case
 Invalid Stop filer case
Causes of Invalid Stop-filer Case
1) Erroneous registration of taxpayer’s tax types/form types;
2) Return Suspension due to invalid Taxpayer Identification
Number (TIN), tax type, form type and return period;
3) Non encoding of no-payment returns;
4) Non encoding of with payment-returns coupled with failure
to upload the Limited Bank Data Entry (LBDE) data
transmitted by the Authorized Agent Bank (AABs) to the
ITS;
5) System configuration error
6) Non-encoding/non-uploading of the Alphabetical List of
Employees and Payees
7) Error in the manual encoding of the taxpayer’s information
details using the ITS
Habitual Stop Filer
A registered taxpayer who has been
subjected to

1. At least two (2) ocular inspections or six (6)

real stop-filer cases of any tax type, or
created stop filers for three (3) consecutive
periods for a particular tax type due to non
filing of monthly and quarterly returns; or

2. At least one (1) ocular inspection or two (2)

real stop-filer cases for a particular tax type
due to non-filing of annual tax returns/
annual information return and/ or
alphabetical lists of recipients of income
from whom taxes were withheld.
Handling Stop Filer Cases
Actions to be taken in case the taxpayer
refuses to file the requisite return and/or pay
the tax legally due from him after due
notices. The RO shall recommend any of the
ff:
1. Issuance of eLA;
2. Surveillance;
3. Inventory Taking;
4. Institution of judicial action (action for
non-filing of return or non-payment of
tax) by referring the case to the Legal
Division;
5. And/or closure of the business
establishment, whichever is legally
feasible.
Initial Duties of the Account Manager
3. Drastic Changes in Revenue Payments

 Each tax type that the taxpayer is liable to file/pay shall be

monitored before and after the tax deadline or before payment,
either personally or thru phone.
 Compare the amount to be paid against the same period last
year.
 Inquire into and call the attention of the TP for any drastic
decrease. Appeal to and remind the TP to pay the right tax.
 After payment, get the details such as AAB, date of payment
and actual amount
Initial Duties of the Account Manager
4. Monitoring on Submission of Required Information Returns
and Lists

 Monthly Alphalist of Payees (MAP)

 Summary Alphalist of Withholding
Taxes
 Annual Information Returns (Alphalist
of Payees/Alphalist of Employees)
 Summary List of Sales (SLS) and
Summary List of Purchases (SLP) for
VAT Registered Taxpayers
 Mandatory eFPS Coverage

It is mandatory for

TAMP taxpayers to
utilize the eFPS facility
in filing their returns
and making tax
payments.
(RR 10-2014)

The Electronic Filing and

Payment System (eFPS)
 eFPS Overview

An e-service from the Bureau of Internal Revenue that allows/

gives taxpayers convenient payment filing and payment of tax
experience by utilizing the power of the Internet
 Designated as
WITHHOLDING AGENT

Under Sec. 2.57.2 (I)(b) of Revenue Regulation No. 11-

2018

 It is mandatory for TAMP taxpayers to withhold the

one percent (1%) on their purchases of goods and
two percent (2%) on purchase of service.
THANK YOU FOR YOUR TIME.
QUESTIONS?