Amendments to Revenue Administrative Order Nos. 1-67 & 9-64: Creating an Accountable Forms Division and Transferring the Training Division to the Management Planning Department

November 29, 1968 REVENUE ADMINISTRATIVE ORDER NO. 06-68 SUBJECT : Amendments to Revenue Administrative Order Nos. 1-67 & 9-64: Creating an Accountable Forms Division and Transferring the Training Division to the Management Planning Department Pursuant to Department Order No. 21-68 dated November 29, 1968 directing the creation and organization of a division in the National Office of the Bureau of Internal Revenue to take over and discharge the functions performed by the Accountable Forms Committee, there is hereby created in the Administrative Services Department a new division which shall be known as the Accountable Forms Division. cdti The Purpose of the creation of this Division is to simplify and consolidate in one unit the custody and responsibility for keeping complete and accurate records of the stocks and disposition of internal revenue strip stamps, documentary stamps and other accountable forms used exclusively for internal revenue purposes. This responsibility includes the registration and custody of all bonds filed in the Bureau. As a consequence of the creation of this Division all functions performed by other units of the Bureau relative to the processing of accountable forms and the registration and custody of bonds in the Bureau shall be transferred to this Division. For this purpose Revenue Administrative Order No. 9-64 creating the Bond Section in the General Services Division and Revenue Administrative Order No. 1-67 relating to the functional organization of the Administrative Services Department and the Management Planning Department are hereby amended. The pertinent portions of Revenue Administrative Order No. 1-67 relating to the Administrative Services Department is hereby amended to read as follows: "4. Office of the Revenue Operations Head (Administrative Services) "Performs staff, advisory and supervisory functions relating to administrative activities. Formulates, coordinates, reviews and implements administrative policies, plans, programs and procedures relating to personnel management, office facilities management, records management, property management, cash management and other general services activities. Plans and recommends the assignment, transfer and promotion of all the personnel performing administrative work. Responsible for and supervises the activities of six (6) divisions in the National Office: Personnel Division, Cash & Disbursement Division, Property Division, General Services Division, Records Division and Accountable Forms Division. Exercises functional supervision over the administrative activities in the field. Performs such other related functions as may be assigned from time to time by the Commissioner or the Deputy Commissioner (Administration). "a. General Services Division "Administers the general services program of the Bureau. Develops, coordinates, evaluates and executes the policies and projects for providing essential support activities for the operating units of the Bureau. This includes space management (space acquisition, planning and procurement, space utilizations, and space maintenance), janitorial and messengerial services, and security guarding activities. Is responsible for the acquisition, utilization and maintenance of motor vehicles; takes charge of the printing, duplication, binding and distribution or reports, issuances and other publications and the mailing of correspondence, as well as the control of confiscated articles. Develops the standards and procedures necessary for the effective performance of its functions. This Division exercises functional supervision over the general services activities in the field. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Administrative Services). "b. Property Division "Administers the property management program of the Bureau. Develops, coordinates, evaluates, executes and controls the policies and projects for providing essential support activities to operating and other staff units, like: contracting, procurement, distribution, accountability, and utilization of office equipment and facilities; procurement, receipt, storage and issuance of supplies and materials. Develops standards and procedures necessary for the effective execution of its responsibilities. Exercises functional supervision over the property management in the field service. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Administrative Services). "c. Cash and Disbursement Division "Administers the cash management program of the Bureau. Develops, coordinates, evaluates, executes and controls the policies and projects relating to the payment of cash for salaries and other disbursements. Processes salary and policy loans. Develops the standards and procedures necessary for the effective exercise of its responsibilities; exercise functional supervision over disbursement activities in the field service. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Administrative Services). "d. Personnel Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "e. Records Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "f. Accountable Forms Division "Responsible for the requisition, custody, issuance and accounting of all internal revenue strip stamps for cigarettes and other tobacco products, official labels for distilled spirits and other alcoholic products, documentary stamps, stamps for playing cards and other articles requiring the affixture of stamps as evidence of tax payments, and other accountable forms such as official receipts, residence certificates, letters of authority to investigate, confirmation letters, etc. Takes charge of the registration and custody of bonds. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Administrative Services)." (See "Annex A" for the organization of the Division and specific functions of its units). In order to have better supervision, control and coordination of the training plans and activities of the Bureau, the Training Division is hereby transferred to the Management Planning Department. The functions of the Management Planning Department as embodied in Revenue Administrative Order No. 1-67 is therefore amended to read as follows: cdll "6. Office of the Revenue Operations Head (Management Planning) "Performs staff, advisory and supervisory functions relating to management planning activities. Consults with and advises the Commissioner, the Deputy Commissioners, the Revenue Operations Heads, and other principal officials regarding the formulation or implementation of the basic policies of the Bureau; coordinates all policies, plans, programs, research activities, statistics, and systems development of the revenue service; develops and administers the system for integrating the plans of all Bureau activities into a comprehensive Master Plan and monitors its implementation; develops, recommends and administers the training plans and programs for all personnel of the Bureau. Prepares and analyzes statistical reports and information bearing on revenue administration and enforcement. Develops and coordinates programs, systems, methods and procedures for data processing activities. Is responsible for and supervises the activities of five (5) divisions in the National Office: Accounting Division, Budget Division, Organization and Methods Division, Statistical Division, and Training Division. Exercises functional supervision over management and planning activities in the field. Plans and recommends the assignment transfer and promotion of all the personnel performing management planning work. Performs such other related functions as may be assigned from time to time by the Commissioner of any of the Deputy Commissioner. "a. Accounting Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "b. Budget Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "c. Organization and Methods Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "d. Statistical Division [The same functions and responsibilities as provided in Revenue Administrative Order No. 1-67.] "e. Training Division "Formulates policies, procedures and techniques for the training and development of revenue personnel. In coordination with other units, develops, plans, evaluates, and executes and Training Program of the Bureau. This includes all phases and kinds of training from pre-service, on-the-job, in-service to executive development courses. Works out and coordinates local scholarship and participant training programs. Conducts researches and studies to determine training needs, as well as the most effective and economical training techniques and methods for revenue personnel. Coordinates training activities with other training units of the government. Performs such other related functions as may be assigned from time to time by the Revenue Operations Head (Management Planning)." Upon approval of this Order all the necessary transfer of accountability, records and property responsibilities of those units affected shall be effected without delay. All previous order, memoranda, circulars and instructions or portions thereof which are inconsistent herewith are accordingly amended or modified. This Order takes effect upon approval. LibLex (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary of Finance ANNEX A REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE MANILA ORGANIZATION AND FUNCTIONS ACCOUNTABLE FORMS DIVISION The Division shall be headed by a chief of division who shall be bonded by virtue of the responsibility of his position and selected by reason of his considerable training and experience in property and supply administration. He shall be under the immediate supervision of the Revenue Operations Head (Administrative Services). cdta The division chief shall be assisted by an assistant chief of division in supervising the work of the division. The division shall be composed of the following sections: (a) ACCOUNTABLE FORMS SECTION (b) BOND SECTION (c) RECORDS SECTION Each section shall be headed by a chief of section who shall be assisted by an assistant chief in supervising the work of the section. The Division shall be charged with the following general duties and responsibilities: (a) Receives and opens boxes, cases or bundles containing internal revenue strip stamps, officials labels, miscellaneous stamps denoting payment of specific tax, documentary stamps and such other accountable forms being used for internal revenue purposes; (b) Supervises the counting and packing of strip stamps, officials labels and documentary stamps for delivery to the Cash & Disbursement Division and other BIR Offices or units issuing the same under property accomplished requisitions and issue vouchers duly processed and approved by proper authorities; (c) Verifies all particulars stated in the invoices or packing lists of the printing companies, here and abroad, regarding documentary stamps and other accountable forms; (d) Supervises and controls the printing of documentary stamps, strip stamps and other accountable forms and stamps being undertaken by local printers. (e) Supervises the counting and packing of strip stamps for delivery to the Bureau of Printing for necessary surcharging or superimposition thereon as the need therefore arises in emergency cases; (f) Issues strip stamps, official labels, documentary stamps and other accountable forms from the stock upon presentation of properly accomplished requisition and/or issue vouchers duly approved by proper authorities; (g) Keeps complete and accurate records of the quantities, amounts, denomination and/or inclusive serial numbers, if any, of strip stamps, official labels, documentary stamps and other accountable forms placed in or removed from the vaults; (h) Prepares and submits, through channels, to the Revenue Operations Head (Internal Audit), the Chief, Accounting Division and the BIR Auditor a monthly consolidated statement of the quantity and value of strip and documentary stamps having money value by denomination received, issued and on hand. The report should show the quantity of each denomination issued to any accountable officer for the reporting period. A similar report shall be prepared and submitted to the same officials showing the quantity and value of all other accountable forms received during the month and issued during the same period to the different accountable officers of the bureau. The accountable forms shall include the serial number as received and as issued to accountable officers. These reports shall be submitted not later than the 6th day after the end of the month for which the report is prepared. (i) Initiates the printing of strip stamps, official labels, documentary stamps and other accountable forms to meet the immediate or anticipated demand therefor and to advise the Commissioner of Internal Revenue, thru proper channels, on remedial or emergency measures adopted so as not to prejudice the collection of revenue taxes requiring the use affixtures of such strip stamps, official labels or documentary stamps. llcd A. The Accountable Forms Section shall be charged with the following duties and responsibilities : (1) Processes all requisitions or issue vouchers for all accountable forms such as strip stamps for cigarettes and other products, official labels for distilled spirits and other alcoholic products, stamps for playing cards and for other articles requiring the affixture of stamps; official receipts, residence certificates, etc. (2) Keeps accurate records of requisitions received and action taken thereon relating to said stamps and labels received from day to day; (3) Submits to the chief of division all necessary data and information required in the preparation and submission of monthly statements concerning the section for the information and guidance of higher authorities; (4) Advises the division chief on matters concerning the effective discharge of the functions germane to his section and how to further improve its operations for the best interest of the revenue service; (5) Coordinates with the Records Section for an accurate issuance of stamps and labels and the proper recording of the same as a safeguard against any unauthorized issue thereof detrimental to government interests; (6) Brings to the attention of higher authorities any matter requiring their decision or action such as the printing of additional stamps or labels or the surcharging of old or slow-moving issues thereof to meet emergency needs therefor; and (7) Performs such other related duties as superiors may direct from time to time. B. The Bond Section shall be charged with the following duties and responsibilities : (1) Registers and keeps all bonds filed in the Bureau such as the manufacturer's bond, performance bond and forestry bond. These bonds shall be registered before they are processed and approved in order to determine and make of record the number of bonds filed in the Bureau of Internal Revenue. For this purpose, a bond register containing such information as may be deemed necessary should be kept in the said section; (2) Keeps and files the original copy of the bond as well as other pertinent papers attached thereto after the processing of the bond by the division concerned and the approval thereof by the Commissioner or Deputy Commissioner of Internal Revenue as the case may be; (3) Keeps copies of correspondence as a result of subsequent action taken on the bond by the division concerned and attaches, said copies to the original of the bond on file; (4) Forwards the original copy of the bond to the division concerned whenever a bond is cancelled and makes due notation on the Bond Register with regards to the cancellation thereof; and (5) Assists the division chief in keeping the latter well-informed of the activities of the section and advises the same on how to further improve the operations of the section. C. The Records Section shall be charged with the following duties and responsibilities : (1) Is responsible for the receipt, issuance and safekeeping of all internal revenue strip stamps for cigarettes and other tobacco products, officials labels for distilled spirits and other alcoholic products, stamps for playing cards and other articles requiring the affixture of stamps thereto, documentary stamps, other accountable forms and security paper for the local printing of stamps, labels and/or official receipts; (2) Keeps an accurate and complete records of the quantities, amounts, denominations and/or serial numbers, if any, of strip stamps, official labels, documentary stamps, other accountable forms and security paper under the custody of the Section, as well as those received and issued from day to day; (3) Furnishes the division chief with the data and information necessary in the preparation and submission of monthly statements required by higher authorities; (4) Submits recommendations to the division chief regarding the need for proper storage facilities for the stocks under his custody to forestall any losses from theft, pilferage and/or spoilage due to natural causes; (5) Advises proper authorities on the basis of stock records, on any remedial or emergency measure to be adopted to cope with immediate or anticipated demand for such accountable forms when the stocks thereof are low or needing replenishment; (6) Makes recommendations to higher authorities, thru his immediate superior, for the further improvement of the operations of his section; and (7) Performs such other duties as superiors may direct from time to time.