En Banc Resolution Dated 01 April 2014 in A.M. No. 13-05-05-SC (Re: Revision of Restrictions on Teaching Hours of Justices, Judges and Personnel of the Judiciary)

May 30, 1969 REVENUE MEMORANDUM ORDER NO. 24-69 SUBJECT : Procedure in the Use of Metering Machines for Printing Documentary and Science Tax Stamps In order to achieve maximum security in the use of metering machines by personnel in the Tax Clearance Section of the Tax Accounts Division, and to fix the responsibilities of the personnel concerned with the inspection, accounting, and remitting collections from the metering and printing of documentary and science tax stamps, the following instructions shall be observed and complied with: A. Revenue Operations Head (Collection) 1. Designates tellers and alternate tellers subject to the approval of the Commissioner of Internal Revenue to be assigned to handle metering machines. cdll B. Committee for Metering Machines 1. Supervises and controls the use of metering machines. By Revenue Special Order, the composition and functions of the committee shall be defined. 2. Authorizes the loading and re-loading of the metering machines. 3. Inspects the books and other records of the tellers handling the metering machines. 4. Submits to the Commissioner findings and recommendations concerning the use of metering machines. C. Chief, Cash & Disbursement Division 1. Keeps the keys of the metering machines and makes them available when needed in the loading and re-loading of the metering machines. 2. Issues receipts to each teller for the amount of remittances received. 3. Keeps subsidiary ledger or cash book for each teller assigned to handle metering machines showing among other things the following: name of teller, the date of loading the metering machines, the amount loaded to the metering machines. Also, the date and number of receipt issued and amount remitted. 4. Submits reports to the Chief, Accounting Division on documentary and science tax stamps collection. 5. Remits documentary and science tax stamps collection to the Treasurer of the Philippines. D. Teller (Operator of metering machines) 1. Handles either or both the documentary or science tax metering machine. 2. Addresses request to the Chairman, Committee for Metering Machines for loading or re-loading of metering machine when load is near exhaustion. Request shall indicate the time and date loading shall be made and the amount desired to be loaded. 3. Breaks no seal nor uncover the protective cover of the metering machines without the presence of any member of the committee for metering machines, or without the written approval from superior official. 4. Prints the documentary and/or science tax stamps only to the tax clearance certificates issued by the Tax Accounts Division. 5. Prints the documentary and/or science tax stamps on the original copy of the tax clearance and a carbon copy on the duplicate. 6. Collects before printing the documentary or science tax stamps the correct amount due therefrom. No printing shall be made on credit. 7. Remits collections from printing of documentary and science tax stamps daily to the Chief, Cash & Disbursement Division. 8. Keeps and maintains Cash Book (Gen. Form 106) to record the amount of load made on the metering machine, and to record the maintenances made. The Cash Book shall have five columns for the following: the date, particulars, debits, credits, and balance. Sample on next page is how the entries should be indicated. Date Particulars Debits Credits Balance 6-1-69 To record the load of P90,000.00 - P90,000.00 Science Stamp printing 6-2-69 To record remittance P15,000.00 75,000.00 under OR #0357697 6-3-69 To record remittance 15,000.00 60,000.00 under OR #0357698 6-4-69 To record remittance 20,000.00 40,000.00 under OR #0357699 6-5-69 To record remittance 35,000.00 5,000.00 under OR #0357700 6-8-69 To record the load of 85,000.00 - 90,000.00 Science Stamp printing 9. Closes the cash book at the end of each collection period from 26th day of the previous month to the 25th of the present month, except for the month of June which shall end on the thirtieth. 10. Makes available the cash book and other records for inspection by committee members or by authorized personnel. 11. In case of underprinting of the value of the stamps, either documentary or science, the teller should print on the same document the amount underprinted. 12. In case of overprinting, the tax clearance should be cancelled and a (negative) debit entry be made in the Cash Book of the teller representing the total amount cancelled. The cancellation of the tax clearance which should be accomplished by crossing out the documentary stamps imprinted in the certificate, should be signed by the teller, the Chief of Division and any member of the Committee. In liquidating the collections, the amount overprinted, using the tax clearance cancelled as evidence, should be taken into account in clearing with the Chief of the Cash and Disbursement Division. E. Alternate Tellers 1. Takes over the functions of the teller in case of absence or incapacity of the former. LLphil This order shall take effect immediately upon its approval. MISAEL P. VERA Commissioner of Internal Revenue