BIR Ruling

December 14, 1972 5th Indorsement Returned to the Chief, Accounting Division, the within papers bearing on the question of whether or not this Bureau should issue a replacement for the illegally encashed treasury warrant of Mr. Jaime A. Bayan. The records show that Mr. Bayan was issued a treasury warrant in the amount of P1,361.60 as refund, which was mailed to him by registered mail. However, for non-delivery, the same was returned by the Bureau of Posts to this Bureau and received by Mr. Marcial Pons, Jr., authorized to collect letters from the former, who failed to turn over the same to the General Services Division by falsifying the delivery bill which is a list of registered mail matter intended for the latter. From the information furnished by the BIR Auditor, the aforesaid treasury warrant may be replaced provided that the payee shall accomplish General Form No. 18(A) (Revised October, 1946) Bond of Indemnity For Issuance of Duplicate Warrant, which is attached hereto. Authority for such issuance is the following section of the Accounting Law (Revised Administrative Code, Chapter 26): "SEC. 623. Payment of lost warrants . When any check or warrant is lost, stolen, or destroyed, the issuing officer may issue a duplicate check or warrant, which shall be paid under such regulations in regard to issuance and payment and upon the execution of a bond to indemnify the Government in such amount and with such security, if any, as the Auditor shall require." aisadc PRISCILLA R. GONZALES Revenue Operations Head (Legal)