Organization and Functions of the Administrative Service Including the Divisions Under it Down to Section Level

February 9, 2009 REVENUE ADMINISTRATIVE ORDER NO. 005-09 SUBJECT : Organization and Functions of the Administrative Service Including the Divisions Under it Down to Section Level TO : All Internal Revenue Officials and Employees I. OBJECTIVE: This Order defines the organization and functions of the Administrative Service including its divisions and their sections pursuant to the Rationalization Plan of the Bureau. II. ORGANIZATION: The Administrative Service shall be under the direct supervision of the Deputy Commissioner for Resource Management Group. It shall be headed by an Assistant Commissioner and shall be composed of the following divisions with their respective sections: A. Procurement Division 1. Bids and Awards Committee Secretariat Section 2. Supplies and Materials Section 3. Equipment and Services Section 4. Contracts Administration Section 5. Inspection and Records Section CHDAEc B. General Services Division 1. Disbursement and Bonding Section 2. Communication Operations, Reproduction and Miscellaneous Services Section 3. Building and Facilities Maintenance Section C. Property Division 1. Automotive and Equipment Maintenance Section 2. Property Monitoring and Control Section 3. Warehousing, Distribution and Shipping Section D. Accountable Forms Division 1. Accountability Section 2. Stamps and Labels Section 3. Miscellaneous Accountable Forms Section 4. Records and Monitoring Section cCHITA E. Records Management Division 1. Indexing and Control Section 2. Current Records Section 3. Non-Current Records Section III. FUNCTIONS: ADMINISTRATIVE SERVICE 1. Performs staff, advisory and consultative functions relative to procurement, accountable forms, records and property management, building and facilities maintenance, and other general services; CDcHSa 2. Formulates policies and administers work programs, standards, guidelines and procedures including forms relative to the abovementioned functions; 3. Provides policy guidance and operational directions to all divisions under the Service relative to the abovementioned functions; 4. Administers the Accountable Forms System (AFS) and other administrative systems once developed, specifically on the requirements for process improvement; 5. Coordinates with proper offices in the implementation of the abovementioned functions; 6. Monitors, evaluates and improves programs and activities under the responsibility of the Service; 7. Reviews, recommends and/or approves all reports and other actions of the divisions under the Service; 8. Consolidates and/or prepares prescribed reports for submission to the offices concerned; and CHTcSE 9. Performs such other related functions as may be assigned. A. Procurement Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to the systematic procurement of goods and services (supplies, materials, furniture, fixtures, equipment, vehicles, spare parts and various services), infrastructure projects and consulting services needed by the Bureau; 2. Prepares and recommends manuals on methods and techniques regarding procurement of goods and services, infrastructure projects and consulting services needed by the Bureau; 3. Coordinates with the proper offices in the implementation of the abovementioned functions; 4. Prepares prescribed reports for submission to the offices concerned; 5. Prepares revenue issuances relative to the abovementioned functions; and 6. Performs such other related functions as may be assigned. 1. Bids and Awards Committee Secretariat Section 1.1. Acts as the main support unit of the Bids and Awards Committee (BAC) and the Technical Working Group (TWG); 1.2. Organizes and makes all necessary arrangements for the BAC and TWG meetings such as pre-procurement, pre-bid conferences, bid openings, bid evaluation and post-qualifications; 1.3. Acts as secretariat to the BAC and prepares minutes of BAC meetings, BAC resolutions, Notice of Awards and other necessary documents for proper reporting to relevant offices and/or agencies and issuance to winning and non-winning bidder/s; 1.4. Takes custody of procurement documents and be responsible for the sale and distribution of biddings documents to interested bidders; TcDAHS 1.5. Acts as central channel of communications for the BAC with the project proponents, end-users, other government agencies, providers of goods, civil works and consulting services, and the general public; 1.6. Consolidates all Project Procurement Management Plans (PPMPs) of the National Office and comes up with an Annual Procurement Plan (APP); 1.7. Monitors procurement activities and milestones for proper reporting to relevant agencies and/or end-users, when required; 1.8. Acts as central depository of all procurement related information and continually updates itself with the most current Government Procurement Policy Board (GPPB) resolutions, issuances, circulars and events, and disseminates the same to all relevant officers, employees and parties requiring information; 1.9. Creates, maintains, and updates the registration database of suppliers, contractors and consultants; 1.10. Transacts with the Philippine Government Electronic Procurement System (PhilGEPS) in behalf of the BIR; 1.11. Ensures that all procurements undertaken by the BIR are properly documented to provide an audit trail of the procurement process; and 1.12. Performs such other related functions as may be assigned. 2. Supplies and Materials Section 2.1. Prepares plans and programs for the procurement of supplies, materials and forms needed by the Bureau; 2.2. Establishes, recommends and adopts standard specification for supplies, materials and forms; 2.3. Receives, evaluates and screens requisitions for procurement of supplies, materials and forms based on urgency of request, stock position and procurement lead time; 2.4. Prepares necessary documents for the systematic procurement of supplies, materials and forms; ASTIED 2.5. Undertakes actual procurement of supplies, materials and forms from various government instrumentalities such as Procurement Service-DBM, National Printing Office (NPO) and from various contractors/suppliers/printers; 2.6. Undertakes continuous follow-up from Procurement Service-DBM, National Printing Office and from various suppliers/printers to ensure prompt delivery of supplies, materials and forms; 2.7. Coordinates with Inspection and Acceptance Committee in the conduct of actual inspection of delivered supplies, materials and forms as to quantity, specifications and terms & conditions cited in the Purchase Order, Agency Procurement Request and Requisition for Printing and Binding (RPB); 2.8. Prepares disbursement vouchers with complete supporting documents for payment of various supplies, materials and forms procured; 2.9. Keeps and maintains an up-to-date price index, specifications and list of all sources of supplies, materials and forms for future procurement; 2.10. Maintains accurate and timely historical records of suppliers, orders and deliveries; ESHcTD 2.11. Ensures that all procurements undertaken by the BIR are properly documented to provide an audit trail of the procurement process; and 2.12. Performs such other related functions as may be assigned. 3. Equipment and Services Section 3.1. Prepares plans and programs for the procurement of equipment, furniture, fixtures, vehicles, spare parts and various services needed by the Bureau; 3.2. Establishes, recommends and adopts standard specification for equipment, furniture, fixtures, vehicles and spare parts; 3.3. Receives, evaluates and screens requisitions for procurement of equipment, furniture, fixtures, vehicles, spare parts and various services based on urgency of request and procurement lead time; 3.4. Prepares necessary documents for the systematic procurement of equipment, furniture, fixtures, vehicles, spare parts and various services; 3.5. Undertakes actual procurement of equipment, furniture and fixtures from Procurement Service-DBM and procurement of vehicles, spare parts and various services from various suppliers/contractors; 3.6. Undertakes continuous follow-up from Procurement Service-DBM and various suppliers/contractors to ensure prompt delivery of equipment, furniture, fixtures, vehicles, spare parts and various services; CIaASH 3.7. Coordinates with Inspection and Acceptance Committee in the conduct of actual inspection of delivered equipment, furniture, fixtures, vehicles, spare parts and various services as to quantity, specifications and terms and conditions cited in the Purchase Order, Job Order and Agency Procurement Request (APR); 3.8. Prepares disbursement vouchers with complete supporting documents for payment of various equipment, furniture, fixtures, vehicles, spare parts and various services procured; 3.9. Keeps and maintains an up-to-date price index, specifications and list of all sources of equipment, furniture, fixtures, vehicles, spare parts and various services for future procurement; 3.10. Maintains accurate and timely historical records of suppliers/contractors, orders and deliveries; 3.11. Ensures that all procurements undertaken by the BIR are properly documented to provide an audit trail of the procurement process; and 3.12. Performs such other related functions as may be assigned. 4. Contracts Administration Section 4.1. Prepares plans and programs for the procurement of IT and Non-IT goods and services, infrastructure projects and consulting services needed by the Bureau; 4.2. Reviews and checks completeness of documents forwarded by the Bids and Awards Committee for contract preparation; 4.3. Prepares draft contract and Notice to Proceed together with complete supporting documents for review of the Legal Service and/or Law Division; SIcEHD 4.4. Prepares final contract, Notice to Proceed and Obligation Request (ObR) incorporating all comments submitted by the Legal Service and/or Law Division together with complete supporting documents for signing of the winning bidder and for approval of the BIR; 4.5. Receives and evaluates data and information justifying request for changes in the terms and conditions of the contract such as request for change order, need for price increases and other similar requests; 4.6. Coordinates with Project Proponent and Inspection & Acceptance Committee in the conduct of actual inspection of delivered IT and Non-IT goods and services, completed civil works and consulting services as to quantity, specifications and terms and conditions cited in the contract; 4.7. Prepares disbursement vouchers with complete supporting documents for payment of various IT and Non-IT goods delivered and services rendered by suppliers/contractors; 4.8. Keeps and maintains an up-to-date price index of all contracts for future procurement; 4.9. Ensures that all procurements undertaken by the BIR are properly documented to provide an audit trail of the procurement process; and 4.10. Performs such other related functions as may be assigned. IECcaA 5. Inspection and Records Section 5.1. Prepares plans and programs for the conduct of actual pre-repair inspection and inspection of delivered goods and services; infrastructure projects and consulting services needed by the Bureau; 5.2. Receives request and conducts actual pre-repair inspection of IT and Non-IT goods and services; 5.3. Receives request for inspection and coordinates with Project Proponents and Inspection & Acceptance Committee in the conduct of actual inspection of delivered IT and Non-IT goods and services, completed infrastructure projects and consulting services as to quantity, specifications and terms and conditions cited in the Purchase Order, Job Order, Agency Procurement Request, Requisition for Printing and Binding and Contract; cCSDaI 5.4. Prepares inspector's report based on the actual inspection conducted for submission to the offices concerned; 5.5. Undertakes actual post-inspection of various supplies distributed, materials used and spare parts installed; 5.6. Keeps and maintains documents and records of the Division; and 5.7. Performs such other related functions as may be assigned. B. General Services Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to the general services program of the Bureau on printing, telecommunications, disbursement, bonding and other miscellaneous services including the general maintenance of the buildings and facilities as well as utilities in the National Office; 2. Coordinates with the proper offices in the implementation of the abovementioned functions; 3. Prepares prescribed reports for submission to the offices concerned; 4. Prepares revenue issuances relative to the abovementioned functions; and 5. Performs such other related functions as may be assigned. 1. Disbursement and Bonding Section 1.1. Takes charge of the payment of salaries, wages, allowances and other incentives of revenue personnel thru ATM in the National Office; 1.2. Prepares and issues commercial checks for payment of all approved disbursement vouchers/payrolls including the corresponding advices; 1.3. Takes charge of the miscellaneous receipts and remits to government depository banks or the Bureau of Treasury; 1.4. Takes charge of the Fidelity and Surety Bonds and the Bidder's Bond in the National Office; 1.5. Picks-up insurance maturity checks and educational plan checks of employees of the Bureau; 1.6. Prepares monthly Report of Collection and Deposit, Report of Disbursements and Accountabilities and Report of Checks Issued and Cancelled; 1.7. Maintains the Check Issuance/Cancellation and Collection/Deposit functionalities of FMIS on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent Codes Tables; 1.8. Coordinates with other offices concerned on the update of Check Issuance/Cancellation and Collection/Deposit functionalities of FMIS; and 1.9. Performs such other related functions as may be assigned. IAEcaH 2. Communication Operations, Reproduction and Miscellaneous Services Section 2.1. Provides telephone and other related communication services; 2.2. Coordinates with the telephone company/ies to ensure uninterrupted and efficient service; 2.3. Takes charge of the payment of telephone expenses; 2.4. Prepares the annual Printing Program of the BIR and the proposed budget required to implement the same; 2.5. Conducts continuing studies on how to efficiently and effectively utilize the printing capabilities of the BIR with the acquisition of highly sophisticated printing equipment; 2.6. Provides printing and document reproduction services to BIR Offices in Metro Manila; 2.7. Distributes/delivers BIR reports, issuances, rulings and other official documents and communications to National and field offices and outside agencies; 2.8. Takes charge of the mail and messengerial services of the National Office; and 2.9. Performs such other related functions as may be assigned. 3. Building and Facilities Maintenance Section 3.1. Takes charge of the general maintenance of the National Office Building, Data Processing Center Building, RCC Building, and National Training Center Building relative to electrical, mechanical, lighting, ventilation, repair, painting, carpentry, plumbing and ground development; 3.2. Takes charge of the general cleanliness and environmental sanitation of working areas including the canteens and building premises and other facilities ( e.g. , tennis court, basketball court and other recreational facilities); 3.3. Evaluates proposed building sites, building plans, renovations and other related projects under the Bureau's building program; 3.4. Prepares plans/designs/specifications/scope of works and estimate of the proposed building and facilities maintenance projects; DHcTaE 3.5. Oversees the operation and maintenance of all sports facilities within the Bureau; 3.6. Allocates office spaces to the various units in the National Office compound and monitors allocation of office spaces in the Regional and District Offices and Revenue Data Centers; 3.7. Takes charge of the payment of water and electric bills; 3.8. Takes charge of the operation and preventive maintenance of the Emergency Power Supply, fire alarm and protection system, sound system, sprinklers, air conditioners, elevator systems and other electrical and mechanical devices; and 3.9. Performs such other related functions as may be assigned. C. Property Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to the property maintenance program of the Bureau including property monitoring and control, automotive and equipment maintenance, and warehousing & distribution of supplies and materials; 2. Coordinates with the proper offices in the implementation of the abovementioned functions; 3. Prepares prescribed reports for submission to the offices concerned; 4. Prepares revenue issuances relative to the abovementioned functions; and 5. Performs such other related functions as may be assigned. 1. Automotive and Equipment Maintenance Section 1.1. Maintains and repairs National Office motor vehicles and equipment including the determination of the extent of needed repair in cases where the repair shall be done outside the Bureau; 1.2. Insures and registers motor vehicles in the National Office; 1.3. Checks equipment to determine whether they are still serviceable or not; and 1.4. Performs such other related functions as may be assigned. 2. Property Monitoring and Control Section 2.1. Classifies delivered/surrendered properties and records on proper control logbook for numbering and/or control purposes; 2.2. Assigns property number on equipment, furniture and motor vehicles; 2.3. Maintains records of issued equipment and semi-expendable properties on the basis of Memorandum Receipts (MRs) as well as returned serviceable properties based on acknowledgment receipt and takes charge of the monitoring of accountabilities over these properties; 2.4. Receives and records disposal of unserviceable equipment, motor vehicles and other properties based on the Report of Waste Materials for cancellation of accountabilities over these properties; 2.5. Disposes all non-serviceable equipment and other properties; 2.6. Encodes, validates and updates data in the Property Accountability Monitoring System integrated into Human Resource Information System; 2.7. Conducts actual physical inventory and prepares Annual Inventory Report; DAcSIC 2.8. Processes clearances for property accountability of revenue personnel pertinent to their resignation, separation from the service, retirement, long leave of absence and transfer to other offices to clear employees of their accountabilities; 2.9. Takes charge of the insurance of buildings, furniture, equipment and other properties of the Bureau; and 2.10. Performs such other related functions as may be assigned. 3. Warehousing, Distribution and Shipping Section 3.1. Receives and stores for safekeeping supplies, materials, tax returns and other forms (excluding accountable forms), furniture, motor vehicles and other properties procured by the Bureau as well as returned serviceable properties and coordinates the inspection of delivered goods with the Inspection and Acceptance Committee; 3.2. Monitors and controls the issuance of supplies, materials, tax returns and other forms (excluding accountable forms), equipment and other properties procured by National Office and makes recommendations on the consumption requirements of the Bureau; 3.3. Distributes supplies and materials to the different offices in the National Office on the basis of approved Requisition and Issue Slip (RIS); 3.4. Undertakes and monitors the status of the shipment and distribution of tax returns and other forms (excluding accountable forms) as well as equipment and other properties to the Regional Offices and RDCs; 3.5. Prepares and issues the necessary Memorandum Receipts (MRs) for the issuance of equipment and semi-expendable properties for documentation and control purposes as well as acknowledgment receipt for returned serviceable properties for the transfer of accountability; aSDHCT 3.6. Maintains stock cards reflecting the receipt, issuance (based on RIS/MRs) and stock position of supplies, tax returns and other forms (excluding accountable forms), materials, equipment and other properties procured by National Office; 3.7. Conducts periodic physical inventory of supplies and verifies if it tallies with the stock card; 3.8. Prepares and submits to Procurement Division quarterly Stock Position Sheet (SPS) for commonly used supplies/forms to be procured at the beginning of each quarter; 3.9. Ascertains/validates from concerned offices the sample internal forms to be printed are the latest version prior to printing; 3.10. Maintains a list and sample of all internal forms; and 3.11. Performs such other related functions as may be assigned. D. Accountable Forms Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms relative to the receipt, safekeeping, issuance as well as disposal and the effective monitoring and control of internal revenue stamps and labels and miscellaneous accountable forms; 2. Defines new accountable forms in the system and updates the specifications of existing accountable forms; 3. Informs the Inspection and Acceptance Committee relative to the inspection and acceptance of accountable forms delivered by authorized printers; 4. Processes the request for disposal of accountable forms found to be defective, damaged or obsolete and witnesses the disposal thereof in coordination with the Committee on Disposal of Specialized Accountable Forms; HIAcCD 5. Coordinates with the proper offices in the implementation of the abovementioned functions; 6. Prepares prescribed reports for submission to the offices concerned; 7. Prepares revenue issuances relative to the abovementioned functions; and 8. Performs such other related functions as may be assigned. 1. Accountability Section 1.1. Maintains the necessary subsidiary ledgers of accountable officers and vault ledgers of all accountable forms; 1.2. Maintains Accountable Forms System specifically on the requirements for process improvement, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent Codes Tables; 1.3. Coordinates with other offices concerned on the update of Accountable Forms System; AaSIET 1.4. Reconciles the monthly balances of the vault ledgers as appearing in the bin/stock cards being maintained by the Division with those shown in the books of Accounting Division; 1.5. Prepares Monthly Reports of Accountability and other reports pertaining to accountable forms required under existing accounting and auditing rules and regulations; 1.6. Processes the Monthly Reports of Accountability submitted by accountable officers; 1.7. Processes applications for clearance of Bureau personnel; 1.8. Verifies and prepares certification for queries regarding outstanding accountability of accountable officers; and 1.9. Performs such other related functions as may be assigned. 2. Stamps and Labels Section 2.1. Receives and systematically stores internal revenue stamps and labels delivered by authorized printers after inspection thereof by the Inspection and Acceptance Committee with COA as observer; 2.2. Processes requisitions for and issues internal revenue stamps/labels to authorized requisitioners; 2.3. Maintains information on consumption/usage of internal revenue stamps and labels; ETISAc 2.4. Assists requesting officers from Regional Offices in the shipment of internal revenue stamps and labels; 2.5. Updates data on codes table and names of companies requesting for stamps and labels in the Accountable Forms System; 2.6. Keeps and maintains bin/stock cards for each denomination of stamps and kind of official labels kept in the vaults, reflecting the receipts, issuances and balances of particular items; 2.7. Conducts an annual physical inventory of internal revenue stamps and labels and compares against the balances of the items appearing in the vault ledgers and bin/stock cards; 2.8. Reports to management losses/damages of internal revenue stamps and labels for appropriate action; 2.9. Conducts inventory and witnesses the disposal of internal revenue stamps and labels found to be defective, damaged or obsolete; 2.10. Undertakes on-line verification of consumption/usage of stamps and labels maintained by accountable officers in the Regional and Revenue District Offices; 2.11. Verifies accountable forms delivered as to specifications, serial numbers, quantity per pad and per bundle; 2.12. Verifies and prepares certification for queries regarding stamps and labels; and 2.13. Performs such other related functions as may be assigned. TcEAIH 3. Miscellaneous Accountable Forms Section 3.1. Receives and systematically stores miscellaneous accountable forms delivered by authorized printers after inspection thereof by the Inspection and Acceptance Committee with COA as observer; 3.2. Processes requisitions for and issues miscellaneous accountable forms to authorized requisitioners; 3.3. Maintains information on consumption/usage of miscellaneous accountable forms; 3.4. Assists requesting officers from Regional Offices in the shipment of miscellaneous accountable forms; 3.5. Updates data on codes table and names of accountable officers for miscellaneous accountable forms in the Accountable Forms System; 3.6. Keeps and maintains bin/stock cards for each type of miscellaneous accountable forms kept in the vaults, reflecting the receipts, issuances and balances of particular items; 3.7. Conducts an annual physical inventory of miscellaneous accountable forms and compares against the balances of the items appearing in the vault ledgers and bin/stock cards; IaTSED 3.8. Reports to management losses/damages of miscellaneous accountable forms for appropriate action; 3.9. Conducts inventory and witnesses the disposal of miscellaneous accountable forms found to be defective, damaged or obsolete; 3.10. Undertakes on-line verification of consumption/usage of miscellaneous accountable forms maintained by accountable officers in the Regional and Revenue District Offices; 3.11. Verifies accountable forms delivered as to specifications, serial numbers, quantity per pad and per bundle; 3.12. Verifies and prepares certification for queries regarding miscellaneous accountable forms; and 3.13. Performs such other related functions as may be assigned. 4. Records and Monitoring Section 4.1. Prepares the annual procurement program for all accountable forms; 4.2. Monitors stock levels and determines reorder points through systems generation of reports; 4.3. Prepares necessary purchase request for the procurement of accountable forms; 4.4. Processes report on missing miscellaneous accountable forms and prepares the required Revenue Memorandum Circular for it; 4.5. Maintains Accountable Forms System specifically on procurement and delivery functionalities including the enhancement/changes in the specification of existing accountable forms; 4.6. Keeps and maintains pertinent documents of each accountable form e.g., RMOs, RRs, Specifications, samples, etc.; and 4.7. Performs such other related functions as may be assigned. E. Records Management Division 1. Formulates policies, work programs, standards, guidelines and procedures including forms on records management; 2. Furnishes University of the Philippines Law Center certified copies of revenue issuances which involve internal revenue taxes in compliance with Administrative Code of 1987; HCISED 3. Takes charge of the registration of sworn confidential statements of information as required under existing regulations; 4. Provides soft (thru E-mail/or diskette) and hard copies of the revenue issuances to the following BIR offices: a) Internal Communications Division; b) BIR Contact Center; and c) Public Information and Education Division on the day the revenue issuance is numbered; 5. Conducts a continuing research on records management improvement particularly as it relates to computerized records; 6. Coordinates with the proper offices in the implementation of the abovementioned functions; 7. Prepares prescribed reports for submission to the offices concerned; 8. Prepares revenue issuances relative to the abovementioned functions; and 9. Performs such other related functions as may be assigned. 1. Indexing and Control Section 1.1. Receives, records and classifies incoming mails from Post Office, Regional/District Offices and other carriers as well as communications and dockets received by the Division and charges them to the units or offices concerned; 1.2. Segregates dockets or papers of tax cases from other communications and charges them to the Current Records Section either for recording, microfilming/scanning of file; 1.3. Keeps and maintains a master list, docket locator cards and case file control books for taxpayers with tax cases; 1.4. Keeps and maintains subject of revenue issuances using alphabetical system; DASEac 1.5. Controls the numbering of revenue issuances; and 1.6. Performs such other related functions as may be assigned. 2. Current Records Section 2.1. Keeps and maintains a numeric-digital filing system for tax cases; 2.2. Microfilms/scans tax dockets and other important documents; 2.3. Numbers all microfilm reels and maintains a systematic control of all records microfilmed/scanned; 2.4. Prepares individual receipts for tax dockets and/or certified copies of documents as requested by taxpayers or by duly authorized officials of the Bureau; 2.5. Represents the Chief, Records Division in court hearings; 2.6. Operates the Division's reproduction machines, including scanner, reader, printer and microfilm machines; 2.7. Undertakes regular examination of files to determine their utility and time values, and segregates those to be disposed; and HDITCS 2.8. Performs such other related functions as may be assigned. 3. Non-Current Records Section 3.1. Keeps and maintains all permanent and non-current records, including inventory of records holding, whether permanent or temporary in nature; 3.2. Undertakes regular examination of files segregating those to be disposed by burning or sale in accordance with the procedures prescribed by the Records Management and Archives Office; 3.3. Issues clearances/certifications to taxpayers who availed of the tax amnesty under the different PDs and EOs, as well as certified true copies of Tax Amnesty Returns and Statement of Assets, Liabilities and Networth requested by taxpayers and the PCGG; 3.4. Witnesses the destruction and/or sale of disposable records in coordination with the Records Management and Archives Office and the Commission on Audit; SEHTAC 3.5. Takes charge of the operations of Revenue Records Center; 3.6. Issues certified true copies of service records to employees who have been employed as casual in the Bureau; and 3.7. Performs such other related functions as may be assigned. IV. REPEALING CLAUSE: All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. V. EFFECTIVITY: This Order shall take effect immediately. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue Approved: (SGD.) MARGARITO B. TEVES Secretary of Finance