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

August 7, 2000 REVENUE ADMINISTRATIVE ORDER NO. 14-00 SUBJECT : Organization and Functions of the Financial and Administrative Service Including the Divisions Under It Down to Section Level TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVE: This Order defines the organization and functions of the Financial and Administrative Service including its divisions and sections pursuant to Executive Order No. 175 dated November 3, 1999 on Organizational Restructuring of the Bureau of Internal Revenue to Improve Administrative Control Over Certain Categories of Taxpayers. II. ORGANIZATION: The Financial and 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 and respective sections: A. Budget Division 1. National Office Budget Section 2. Regional Budget Section 3. Budget Control Section B. General Services Division 1. Disbursement and Bonding Section 2. Building and Facilities Maintenance Section 3. Communication Operations, Automotive and Equipment Maintenance Section 4. Warehousing and Distribution Section 5. Property Monitoring and Control Section 6. Printing Operations and Miscellaneous Services Section C. Accounting Division 1. Bookkeeping and Reconciliation Section 2. Processing Section 3. Expense Control Section D. Procurement Division 1. Supplies and Materials Section 2. Machines and Equipment Section 3. Contracts Administration, Services and Miscellaneous Section E. Accountable Forms Division 1. Accountable Forms Procurement Section 2. Stamps and Labels Section 3. Miscellaneous Accountable Forms Section 4. Accounting and Records Section F. Records Management Division 1. Indexing and Control Section 2. Current Records Section 3. Non-Current Records Section III. FUNCTIONS: FINANCIAL AND ADMINISTRATIVE SERVICE shall: 1. Perform staff, advisory and consultative functions relative to budgeting, accounting of disbursement, procurement, accountable forms, records and property management, building and facilities maintenance, and other general services; 2. Prepare the Bureau's annual budget; 3. Allocate budget appropriation in accordance with the program/project thrusts of the Bureau; 4. Maintain accounting records and books of accounts on disbursements of the Bureau and submit financial reports to management and other government agencies; 5. Handle the procurement and distribution of supplies and materials, machines and equipment, motor vehicles, forms, etc. needed by the Bureau; 6. Take charge of accountable forms and records management; 7. Handle property management and facilities maintenance including other general services work; 8. Administer the Financial Management Information System (FMIS), Accountable Forms System (AFS) and other administrative systems once developed, specifically on the requirements for process improvement; 9. Develop and administer policies, work programs, standards, guidelines and procedures relative to the abovementioned functions; 10. Provide policy guidance and operational directions to all divisions under the Service on the abovementioned functions; 11. Coordinate with proper offices in the implementation of the abovementioned functions; 12. Monitor, evaluate and improve program and activities under the responsibility of the Service; SIcCTD 13. Review, recommend and/or approve all reports and other actions of the divisions under the Service; 14. Consolidate and/or prepare prescribed reports for submission to the offices concerned; and 15. Perform such other related functions as may be assigned. A. Budget Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the preparation, execution and control of the BIR budget; 2. Allocate budget appropriation in accordance with the program/project thrusts of the Bureau; 3. Schedule and coordinate the various steps of the budget process in the Bureau to meet prescribed time schedules and deadlines; 4. Prepare annual, supplemental, special and deficiency budgets of the Bureau in accordance with the prescribed guidelines; 5. Assist top management in the presentation of BIR budgetary estimates before administrative and legislative bodies; 6. Represent the BIR on routine budget meetings with the Department of Budget and Management (DBM), the Department of Finance (DOF) and the technical staff of the Appropriations and Finance Committees of Congress; 7. Maintain control of appropriations, allotments and obligations of the National Office and Regional Offices; 8. Maintain awareness on all developments affecting budgetary matters; 9. Establish a control and reporting system to ensure- that budget execution in the National Office and Regional Offices is properly implemented; 10. Provide fund support to the operations, plans and programs of the Bureau subject to budgetary ceilings; AHcDEI 11. Recommend measures for the efficient and effective utilization of financial resources and for improving budgetary process in BIR; 12. Maintain the Allotment Releases functionality of FMIS on the requirements for process improvement; 13. Coordinate with proper offices in the implementation of the abovementioned functions; 14. Prepare prescribed reports for submission to the offices concerned; 15. Prepare revenue issuances relative to the abovementioned functions; and 16. Perform such other related functions as may be assigned. 1. National Office Budget Section shall: 1.1. Monitor the preparation and submission of budget estimates and budget accountability reports in the National Office, ascertain problem areas and render service whenever necessary; 1.2. Analyze, review and evaluate for completeness and conformity to instructions budget proposals submitted including justification materials; 1.3. Consolidate budget proposals of various services and divisions in the National Office; 1.4. Prepare justification and other materials to accompany budget estimates including those needed in the consultation meetings and hearings in DBM and in Congress; 1.5. Draw and review Request for Obligation of Allotment (ROA) for expenses incurred and anticipated expenditures of the National Office; and 1.6. Perform such other related functions as may be assigned. 2. Regional Budget Section shall: 2.1. Provide consultation and technical assistance to Regional Offices on budgetary matters; 2.2. Monitor the preparation and submission of budget estimates and budget accountability reports of Regional Offices and disseminate instructions and circulars related thereto; 2.3. Assist in the budget hearings of Regional Offices; 2.4. Process, analyze and collate budget proposals of Regional Offices and submit recommendation; 2.5. Prepare and issue operating budgets of Regional Offices based on approved Agency Budget Matrix and Allotment Orders; 2.6. Prepare and review Sub-Allotment Advices (SAAs) covering regular budget allocation and other fund releases of Regional Offices and forward to them together with the Notice of Fund Transfer issued by the Accounting Division for Personal Services and Notice of Cash Allocations issued by DBM for Maintenance and Other Operating Expenses; 2.7. Monitor and consolidate Monthly Physical Report of Operations and Financial Report of Operations of all Regional Offices and initiate or suggest remedial action on significant problems and constraints reported; 2.8. Review requests for modification or realignment of funds whenever necessary; and 2.9. Perform such other related functions as may be assigned. 3. Budget Control Section shall: 3.1. Consolidate budget proposals of the National and Regional Offices into one Bureau budget proposal; 3.2. Prepare annual Agency Budget Matrix and request for changes in program, project, activity structure of the Bureau including realignment of funds whenever necessary; TADCSE 3.3. Keep and maintain control of appropriations, allotments and obligations of the National Office and Regional Office by program, project, activity and by expense objects effecting thru such controls, changes and adjustments in current Agency Budget Matrix; 3.4. Compile and analyze data on obligations incurred by the National Office for possible transfer or reallotment of funds and for purposes as may be needed by the top management; 3.5. Prepare supplemental or special budgets whenever necessary; 3.6. Prepare Bureau's Budgetary Reports, Accomplishment Report, Consolidated Physical Report of Operations (PROs) and Status Report on Allotments and Obligations as required by DBM, DOF and other governmental bodies; 3.7. Maintain the Allotment Releases functionality of FMIS on the requirements for process improvements, Operations Manual including job aids, templates review, enhancements, correspondence, reports review and maintenance of pertinent Codes Tables; 3.8. Coordinate with other offices concerned on the update of the Allotment Releases functionality of FMIS; and 3.9. Perform such other related functions as may be assigned. B. General Services Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the general services program of the Bureau on disbursement, bonding, printing, telecommunications and other miscellaneous services including the general maintenance of the buildings and facilities as well as utilities in the National Office; 2. Take charge of the general maintenance of the National Office Building, Data Processing Center Building, RCC Building and National Training Center (NTC) Building; 3. Take charge of the general cleanliness and environmental sanitation of working areas including the canteens and building premises and other facilities; 4. Take charge of the preparation of plans/designs/specifications/scope of works and estimate of proposed building and facilities maintenance projects; 5. Take charge of the allocation of office spaces to the various units in the National Office compound and monitor allocation of office spaces in the Regional and District Offices and Revenue Data Centers; 6. Provide radio communication services as well as telephone, telex, mailing, telegram and general messengerial and other related services; 7. Take charge of the maintenance and repair of 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; 8. Prepare the annual Printing Program of BIR and the proposed budget required to implement the same; 9. Provide printing and document reproduction services to all units of the Bureau; 10. Prepare and issue commercial checks for payment of all approved disbursement vouchers/payrolls including the corresponding advices; 11. Take charge of the Fidelity and Surety Bonds and take action on Bidder's Bond in the National Office; 12. Maintain the Check Issuance/Cancellation and Collection/Deposit functionalities of FMIS on the requirements for process improvement; 13. Take charge of payment of all miscellaneous expenses; 14. Take charge of the insurance and registration of motor vehicles in the National Office; 15. Receive and store for safekeeping supplies, materials, tax returns and other forms (excluding accountable forms), equipment, furnitures, motor vehicles and other properties procured by the Bureau as well as returned serviceable properties and coordinate the inspection of delivered goods with Internal Security Division, Procurement Division and Systems Support Division; 16. Determine quantity for procurement of tax forms/returns for the National, Regional and District Offices; 17. Undertake and monitor the status of the shipment and distribution of tax returns and other forms (excluding accountable forms), equipment and other properties to the Regional Offices and RDCs; 18. Maintain records of issued equipment, semi-expendable properties on the basis of MRs as well as returned serviceable properties based on acknowledgment receipt and take charge of the monitoring of accountabilities over these properties; 19. Receive, record and undertake disposal and condemnation of unserviceable equipment, motor vehicles and other properties based on the Report of Waste Materials; 20. Process clearances for property accountability of revenue personnel; 21. Coordinate with proper offices in the implementation of the abovementioned functions; 22. Prepare prescribed reports for submission to the offices concerned; 23. Prepare revenue issuances relative to the abovementioned functions; and 24. Perform such other related functions as may be assigned. 1. Disbursement and Bonding Section shall: 1.1. Take charge of the payment of salaries, wages, allowances and other incentives of revenue personnel in the National Office; 1.2. Prepare and issue commercial checks for payment of all approved disbursement vouchers/payrolls including the corresponding advices; 1.3. Take charge of the miscellaneous receipts and remit to government depository banks or the Bureau of Treasury; 1.4. Take charge of the Fidelity and Surety Bonds and the Bidder's Bond in the National Office; 1.5. Pick-up, sort and distribute GSIS dividend checks, salary and policy loan checks and insurance maturity checks to employees of the Bureau; 1.6. Prepare monthly reports of collection and deposit, disbursements and accountabilities and Report of Checks Issued and Cancelled; 1.7. Maintain 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. Coordinate with other offices concerned on the update of Check Issuance/Cancellation and Collection/Deposit functionalities of FMIS; and 1.9. Perform such other related functions as may be assigned. 2. Building and Facilities Maintenance Section shall: 2.1. Take 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; 2.2. Take 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); 2.3. Evaluate proposed building sites, building plans, renovations and other related projects under the Bureau's building program; 2.4. Take charge of the preparation of plans/designs/specifications/scope of works and estimate of the proposed building and facilities maintenance projects; 2.5. Oversee the operation and maintenance of the swimming pool and all other sports facilities within the Bureau; 2.6. Take charge of the allocation of office spaces to the various units in the National Office compound and monitor allocation of office spaces in the Regional and District Offices and Revenue Data Centers; 2.7. Take charge of the payment of water and electric expenses; 2.8. Take 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 2.9. Perform such other related functions as may be assigned. 3. Communication Operations, Automotive and Equipment Maintenance Section shall: 3.1. Provide telephone, telex and other related communication services; 3.2. Take charge of the preventive maintenance, upkeep and repair of radio communication units throughout the Bureau; 3.3. Coordinate with the telephone company/ies to ensure uninterrupted and efficient service; 3.4. Take charge of the maintenance and repair of 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; 3.5. Check equipment to determine whether they are still serviceable or not; 3.6. Take charge of the payment of telephone expenses; and 3.7. Perform such other related functions as may be assigned. 4. Warehousing and Distribution Section shall: 4.1. Receive and store 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 coordinate the inspection of delivered goods with Internal Security Division, Procurement Division and Systems Support Division; 4.2. Monitor and control the issuance of supplies, materials, tax returns and other forms (excluding accountable forms), equipment and other properties procured by National Office and make recommendations on the consumption requirements of the Bureau; 4.3. Determine quantity for procurement of tax forms/returns for the National, Regional and District Offices; 4.4. Distribute supplies and materials to the different offices in the National Office on the basis of approved Requisition and Issue Vouchers (RIVs); 4.5. Undertake and monitor 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; 4.6 Prepare and issue 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; 4.7. Maintain stock cards reflecting the receipt, issuance (based on RIVs/MRs) and stock position of supplies, tax returns and other forms (excluding accountable forms), materials, equipment and other properties procured by National Office; 4.8. Conduct periodic physical inventory of supplies and verify if it tallies with the stock card; 4.9. Prepare and submit to Procurement Division quarterly Stock Position Sheet (SPS) for commonly used supplies/forms to be procured at the beginning of each quarter; and 4.10. Perform such other related functions as may be assigned. 5. Property Monitoring and Control Section shall: 5.1. Classify delivered/surrendered properties and record on proper control logbook for numbering and/or control purposes; 5.2. Assign property number on equipment, furnitures and motor vehicles; 5.3. Maintain records of issued equipment and semi-expendable properties on the basis of MRs as well as returned serviceable properties based on acknowledgment receipt and take charge of the monitoring of accountabilities over these properties; 5.4. Take charge of the disposal of all non-serviceable equipment and other properties; 5.5. Receive and record disposal of unserviceable equipment, motor vehicles and other properties based on the Report of Waste Materials for cancellation of accountabilities over these properties; 5.6. Process 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; ECaHSI 5.7. Take charge of the insurance of buildings, furniture, equipment and other properties of the Bureau; 5.8. Take charge of the insurance and registration of motor vehicles in the National Office; 5.9. Assist the Inventory Committee in making the physical inventory of fixed assets and reconcile it with the Bureau's records; and 5.10. Perform such other related functions as may be assigned. 6. Printing Operations and Miscellaneous Services Section shall: 6.1. Prepare the annual Printing Program of the BIR and the proposed budget required to implement the same; 6.2. Conduct continuing studies on how to efficiently and effectively utilize the printing capabilities of the BIR with the acquisition of highly sophisticated printing equipment; 6.3. Provide printing and document reproduction services to all units of the Bureau; 6.4. Distribute/deliver BIR reports, Philippine Revenue Journals, issuances, rulings and other official documents and communications to National and field offices and outside agencies; 6.5. Take charge of the mail and messengerial services of the National Office; and 6.6. Perform such other related functions as may be assigned. C. Accounting Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the accounting of appropriation and disbursements incurred by the Bureau; 2. Process and review disbursement vouchers and payrolls in compliance with accounting and auditing rules and regulations; 3. Remit payments of salary deductions of NO employees and corresponding government share to the proper entities concerned; 4. Encode and consolidate monthly payroll adjustment into the BIR Payroll System (BPS) and inform ISOS that adjustments have been entered into the system; 5. Maintain the Cash Allocation, Obligation, Disbursement, Journalization and Reporting Liquidation of Cash Advances functionalities of FMIS on the requirements for process improvement; 6. Maintain accounting records and books of accounts (journals, general ledgers and SLs) to reflect accurate and current financial information relative to expenditures and disbursements of the Bureau required by management and other government agencies under existing accounting and auditing rules and regulations; SACEca 7. Prepare Certification of Availability of Funds (CAFs) as required by auditing regulations; 8. Prepare and consolidate trial balances, supporting schedules and statements and other financial reports of the National Office and those submitted by Regional Offices for submission to fiscal agencies and Congress; 9. Maintain control records of fund allocations received by Regional Offices; 10. Issue certification of payments to the Medicare, GSIS, NHMFC, PAG-IBIG, etc. requested by employees; 11. Coordinate with proper offices in the implementation of the abovementioned functions; 12. Prepare prescribed reports for submission to the offices concerned; 13. Prepare revenue issuances relative to the abovementioned functions; and 14. Perform such other related functions as may be assigned. 1. Bookkeeping and Reconciliation Section shall: 1.1. Maintain accounting records and books of accounts (journal, general and subsidiary ledgers) to reflect accurate and current financial transactions required by management and existing accounting and auditing rules and regulations; 1.2. Prepare and consolidate trial balances, supporting schedules and statements and other financial reports of the National Office and those submitted by Regional Offices for submission to fiscal agencies and Congress; 1.3. Maintain the Cash Allocation, Obligation, Disbursement, Journalization and Reporting Liquidation of Cash Advances 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; 1.4. Coordinate with other offices concerned on the update of Cash Allocation, Obligation, Disbursement, Journalization and Reporting Liquidation of Cash Advances functionalities of FMIS; 1.5. Reconcile current accounts maintained with Land Bank of the Philippines (LBP) and Treasury/Agency account current of the Bureau; 1.6. Reconcile encashed Tax Refund Notices; 1.7. Prepare Certification of Availability of Funds (CAFs); 1.8. Maintain control records of fund allocations released to Regional Offices; 1.9. Analyze accounts for proper adjustments in the books of accounts; and 1.10. Perform such other related functions as may be assigned. 2. Processing Section shall: 2.1. Process, review and settle various money claims for compliance with accounting and auditing rules and regulations; 2.2. Remit payments of salary deduction and withholding taxes of National Office employees to proper entities concerned; 2.3. Encode and consolidate monthly payroll adjustment into the BIR Payroll System (BPS) and inform ISOS that adjustments have been entered into the system; 2.4. Transmit to offices concerned suspended claims for compliance with audit requirements; 2.5. Issue certification of payments to Medicare, GSIS, NHMFC, PAG-IBIG and other government and private agencies as requested by employees; 2.6. Process applications for National Office Clearance of revenue officials and employees for retirement, leave of absence of thirty (30) days or more, transfer, separation and other similar purposes; 2.7. Keep and maintain subsidiary ledgers on uncomplied travel of National Office employees; 2.8. Prepare summaries of monthly payrolls for purposes of issuance of SAA and fund transfer; and 2.9. Perform such other related functions as may be assigned. 3. Expense Control Section shall: 3.1. Maintain updated balance of Requests for Obligation of Allotment (ROA); 3.2. Monitor all disbursements of the Bureau e.g. salaries, benefits, tax refund payments and other sundry expenses; 3.3. Prepare request for fund transfer to Regional Offices and advise them of such transfer; 3.4. Keep and maintain subsidiary ledgers of all salary deductions and cash advances of National Office employees; 3.5. Prepare and submit schedule of unliquidated obligations, cash advances and trust deposits of the National Office; AcHSEa 3.6. Prepare a record of aging accounts payable of the National Office; and 3.7. Perform such other related functions as may be assigned. D. Procurement Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures relative to the acquisition of supplies and materials for the Bureau, tax returns and forms (excluding accountable forms), buildings, machines and equipment, motor vehicles and other properties and services needed by the Bureau; 2. Prepare the Annual Procurement Program for supplies and materials in the National Office, tax returns and other forms, furniture and equipment, motor vehicles, buildings and other properties of the Bureau; 3. Consolidate all procurement programs of the National and Regional Offices into one BIR Annual Procurement Program; 4. Establish, recommend and adopt standard specification for supplies, materials and equipment; 5. Receive, evaluate and screen requisitions for procurement based on urgency of request, stock position and procurement lead time so that priorities are served; 6. Coordinate with the Information Planning and Quality Service relative to the preparation of technical specifications for IT supplies and materials; 7. Prepare the necessary bid documents and assist the Pre-Qualification, Bid and Award Committee (PBAC) in the conduct of biddings and evaluation of bids; ATcaEH 8. Prepare necessary papers/documents and execute actual procurement activities involving canvassing, negotiating with suppliers, placing of orders and in coordination with Pre-Qualification, Bid and Award Committee (PBAC) and with Internal Security Division, General Services Division and Systems Support Division, inspection of goods and services; 9. Prepare, evaluate and review contracts and purchase orders/job orders to be executed and ascertain that they conform with legal, accounting and auditing requirements; 10. Prepare/process original or renewal of contracts of lease of machines and equipment and of contracts for services including rental or lease of privately-owned buildings/spaces; 11. Prepare necessary papers/vouchers for payment to suppliers regarding goods and services delivered; 12. Maintain an up-to-date price index of items and list of all sources of supplies, materials, equipment, motor vehicles and other properties, as reference for future procurements; 13. Coordinate with proper offices in the implementation of the abovementioned functions; 14. Prepare prescribed reports for submission to the offices concerned; 15. Prepare revenue issuances relative to the abovementioned functions; and 16. Perform such other related functions as may be assigned. 1. Supplies and Materials Section shall: 1.1. Prepare plans and programs for procurement of supplies, materials, forms and others; 1.2. Procure materials, parts and other items for the maintenance and repair of motor vehicles and of electrical and mechanical facilities and fixtures within the National Office (DPC, RCC and NTC included) premises; 1.3. Prepare necessary bid documents and assist PBAC in the conduct of bidding and evaluation of bids for supplies and materials; 1.4. Coordinate with IPQS relative to the preparation of specifications of IT supplies and materials; 1.5. Prepare necessary papers/documents and execute actual procurement of supplies and materials involving canvassing, negotiating with suppliers and placing of orders in coordination with PBAC and with Internal Security Division, General Services Division and Systems Support Division, inspection of goods and services; 1.6. Undertake continuous follow-up with suppliers to ensure prompt delivery of supplies and materials; 1.7. Prepare necessary papers/vouchers for payment to suppliers regarding supplies and materials delivered; 1.8. Maintain accurate and timely historical records of suppliers, orders and deliveries; 1.9. Maintain an up-to-date price index of items and list of all sources of supplies and materials as reference, for future procurements; and 1.10. Perform such other related functions as may be assigned. 2. Machines and Equipment Section shall: 2.1. Prepare plans and programs for the procurement of machines, equipment and vehicles needed by the Bureau; 2.2. Recommend and adopt standard specifications of machines and equipment; 2.3. Prepare the necessary bid documents and assist PBAC in the conduct of biddings and evaluation of bids for machines, equipment and vehicles; 2.4. Prepare necessary papers/documents and execute actual procurement of machines, equipment and vehicles involving canvassing, negotiating with suppliers/contractors and placing of orders in coordination with PBAC and with Internal Security Division, General Services Division and Systems Support Division, inspection of goods and services; 2.5. Prepare necessary papers/vouchers for payment to suppliers/contractors regarding machines, equipment and vehicles procured; 2.6. Undertake continuous follow-up with suppliers to ensure prompt delivery of needed equipment, machines and vehicles; 2.7. Maintain an accurate and timely historical records of suppliers and deliveries of machines, equipment and vehicles; 2.8. Maintain an up-to-date price index of items and list of all sources of machines, equipment and vehicles for future procurements; and 2.9. Perform such other related functions as may be assigned. 3. Contracts Administration, Services and Miscellaneous Section shall: 3.1. Prepare plans and programs for the procurement of services such as janitorial, security and other services needed by the Bureau; 3.2. Prepare the necessary bid documents and assist PBAC in the conduct of bidding and evaluation of bids for procurement of services such as janitorial, security and other services; 3.3. Prepare purchase orders/job orders and/or contracts to be executed by the Bureau involving the supplies needed for services, manpower and maintenance services; 3.4. Undertake research and resolve issues and/or recommend action on matters pertaining to contracts under review; 3.5. Prepare/process original or renewal of contracts of lease of machines and equipment and of contract for services including rental/lease of privately owned buildings/spaces; 3.6. Receive and evaluate 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; 3.7. Receive and evaluate requests for payment emanating from contracts executed by the Bureau and prepare the necessary vouchers thereof; and 3.8. Perform such other related functions as may be assigned. E. Accountable Forms Division shall: 1. Formulate policies, standards, guidelines and procedures for the systematic procurement, receipt, safekeeping, issuance as well as disposal and the effective monitoring and control of internal revenue stamps and labels and miscellaneous accountable forms; 2. Maintain the Accountable Forms System on the requirements for process improvements; 3. Prepare the annual procurement program for all accountable forms; 4. Define new accountable forms in the system and update the specifications of existing accountable forms; 5. Keep and maintain statistics of printing cost per item of accountable forms, monitor stock levels and determine reorder points through systems generation of reports; 6. Prepare necessary papers and documents for the procurement of accountable forms and undertake actual procurement thereof in accordance with the Bureau's requirements; 7. Monitor the printing of accountable forms ensuring compliance with the specifications and security features requirement; 8. Receive and systematically store all accountable forms delivered by authorized printers; 9. Coordinate with the Internal Security Division, General Services Division, Procurement Division and COA for the inspection and acceptance of accountable forms delivered by authorized printers; 10. Prepare disbursement vouchers for payment of accountable forms procured; 11. Process requisitions for and issue accountable forms to authorized requisitioners; 12. Assist requesting officers from Regional Offices in the shipment of accountable forms; 13. Maintain information on consumption of accountable forms; 14. Keep and maintain bin/stock card of all accountable forms in the vaults, reflecting the receipt, issuances and balances of each items; 15. Conduct physical inventory of all accountable forms in the National, Regional and District Offices; 16. Report to management losses/damages of accountable forms; 17. Process the request for disposal of accountable forms found to be defective, damaged or obsolete and witness disposal thereof in coordination with the Committee on Disposal of Specialized Accountable Forms; 18. Verify and prepare certification for queries regarding accountable forms and outstanding accountabilities; 19. Maintain the necessary subsidiary ledgers of accountable officers and vault ledgers of all accountable forms; 20. Reconcile the monthly balances of the vault ledgers with those appearing in the bin/stock cards being maintained by Accountable Forms Division and with those shown in the books of Accounting Division; 21. Prepare Monthly Reports of Accountability and other reports pertaining to accountable forms required under existing accounting and auditing rules and regulations; 22. Process the Monthly Reports of Accountability submitted by accountable officers; 23. Undertake on-line verification of consumption/usage of accountable forms maintained by accountable forms officers in the Regional and Revenue District Offices; 24. Process applications for clearance of Bureau personnel; 25. Coordinate with proper offices in the implementation of the abovementioned functions; 26. Prepare prescribed reports for submission to the offices concerned; 27. Prepare revenue issuances relative to the abovementioned functions; and 28. Perform such other related functions as may be assigned. 1. Accountable Forms Procurement Section shall: 1.1. Prepare the annual procurement program for all accountable forms; 1.2. Keep and maintain statistics of printing cost per item of accountable forms, monitor stock levels and determine reorder points through systems generation of reports; 1.3. Prepare necessary papers and documents for the procurement of accountable forms and undertake actual procurement thereof in accordance with the Bureau's requirements; 1.4. Coordinate with the Internal Security Division, General Services Division, Procurement Division and COA for the inspection and acceptance of accountable forms delivered by authorized printers; 1.5. Monitor printing of accountable forms and coordinate with the authorized printers and Internal Security Division and Accounting Division to ensure compliance with specification and delivery term of the contract; 1.6. Prepare disbursement vouchers for payment of various accountable forms procured; 1.7. Maintain Accountable Forms System specifically on procurement and delivery functionalities including the enhancement/changes in the specification of existing accountable forms; and 1.8. Perform such other related functions as may be assigned. 2. Stamps and Labels Section shall: 2.1. Receive and systematically store internal revenue stamps and labels delivered by authorized printers after inspection thereof by Internal Security Division, General Services Division, Procurement Division with COA as observer; 2.2. Process requisitions for and issue internal revenue stamps/labels to authorized requisitioners; 2.3. Maintain information on consumption of internal revenue stamps and labels; 2.4. Assist requesting officers from Regional Offices in the shipment of internal revenue stamps and labels; 2.5. Update Accountable Forms System data on codes table and new names of companies requesting for stamps and labels; 2.6. Keep and maintain 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. Conduct an annual physical inventory of internal revenue stamps and labels and compare against the balances of the items appearing in the vault ledgers and bin/stock cards; 2.8. Report to management losses/damages of internal revenue stamps and labels for appropriate action; 2.9. Conduct inventory and witness the disposal of internal revenue stamps and labels found to be defective, damaged or obsolete; 2.10. Undertake on-line verification of consumption/usage of stamps and labels maintained by accountable officers in the Regional and Revenue District Offices; 2.11. Verify and prepare certification for queries regarding stamps and labels; and 2.12. Perform such other related functions as may be assigned. 3. Miscellaneous Accountable Forms Section shall: 3.1. Receive and systematically store miscellaneous accountable forms delivered by authorized printers after inspection thereof by Internal Security Division, General Services Division, Procurement Division with COA as observer; 3.2. Process requisitions for and issue miscellaneous accountable forms to authorized requisitioners; 3.3. Maintain information on consumption of miscellaneous accountable forms; 3.4. Assist requesting officers from Regional Offices in the shipment of miscellaneous accountable forms; 3.5. Update Accountable Forms System data on codes table and new names of accountable officers for miscellaneous accountable forms; 3.6. Keep and maintain 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. Conduct an annual physical inventory of miscellaneous accountable forms and compare against the balances of the items appearing in the vault ledgers and bin/stock cards; 3.8. Report to management losses/damages of miscellaneous accountable forms for appropriate action; 3.9. Process and prepare Revenue Memorandum Circular for missing miscellaneous accountable forms; 3.10. Conduct inventory and witness the disposal of miscellaneous accountable forms found to be defective, damaged or obsolete; 3.11. Undertake on-line verification of consumption/usage of miscellaneous accountable forms maintained by accountable officers in the Regional and Revenue District Offices; 3.12. Verify and prepare certification for queries regarding miscellaneous accountable forms; and IEHTaA 3.13. Perform such other related functions as may be assigned. 4. Accounting and Records Section shall: 4.1. Maintain the necessary subsidiary ledgers of accountable officers and vault ledgers of all accountable forms; 4.2. Maintain 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; 4.3. Coordinate with other offices concerned on the update of Accountable Forms System; 4.4. Reconcile the monthly balances of the vault ledgers with those appearing in the bin/stock cards being maintained by Accountable Forms Division and with those shown in the books of Accounting Division; 4.5. Prepare Monthly Reports of Accountability and other reports pertaining to accountable forms required under existing accounting and auditing rules and regulations; TSIDaH 4.6. Process the Monthly Reports of Accountability submitted by accountable officers; 4.7. Process applications for clearance of Bureau personnel; 4.8. Verify and prepare certification for queries regarding outstanding accountability of accountable officers; and 4.9. Perform such other related functions as may be assigned. F. Records Management Division shall: 1. Formulate policies, work programs, standards, guidelines and procedures on records management; 2. Maintain all permanent and non-current records of the National Office except Personnel Division and Accounting Division records and those of the Information Systems Group; 3. Take charge of the numbering and safekeeping of the original copies of revenue issuances as well as safekeeping of all dockets of tax cases in the National Office; 4. Prepare individual receipts for tax dockets and/or certified copies of documents as requested by taxpayers or by duly authorized officials of the Bureau; 5. Issue clearances/certifications to taxpayers who have availed of tax amnesty under the different Presidential Decrees (PDs) and Executive Orders (EOs), as well as certified true copies of Tax Amnesty Returns and Statement of Assets, Liabilities and Networth requested by the taxpayers and the Presidential Commission on Good Government (PCGG); 6. Furnish University of the Philippines Law Center certified copies of revenue issuances which involve national taxes in compliance with Administrative Code of 1987; 7. Take charge of the registration of sworn confidential statements of information as required under existing regulations; 8. Microfilm tax dockets in accordance with prescribed guidelines as well as those which the Commissioner or Deputy Commissioners may require from time to time and reproduce the same with their approval; 9. Witness the destruction and/or sale of valueless records of the National Office in coordination with the Records Management and Archives Office and Commission on Audit (COA); 10. Conduct a continuing research on records management improvement particularly as it relates to computerized records; 11. Coordinate with proper offices in the implementation of the abovementioned functions; 12. Prepare prescribed reports for submission to the offices concerned; 13. Prepare revenue issuances relative to the abovementioned functions; and 14. Perform such other related functions as may be assigned. 1. Indexing and Control Section shall: 1.1. Receive, record and classify incoming mails from Post Office, Regional/District Offices and other carriers as well as communications and dockets received by the Division and charge them to the units or offices concerned; 1.2. Segregate dockets or papers of tax cases from other communications and charge them to the Current Records Section either for recording, microfilming or file; 1.3. Keep and maintain a master list, docket locator cards and case file control books for taxpayers with tax cases; 1.4. Keep and maintain subject of revenue issuances using alphabetical system; 1.5. Control the numbering of revenue issuances; and 1.6. Perform such other related functions as may be assigned. 2. Current Records Section shall: 2.1. Keep and maintain a numeric-digital filing system for tax cases; 2.2. Microfilm tax dockets and other important documents; 2.3. Number all microfilm reels and maintain a systematic control of all records microfilmed; 2.4. Prepare 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. Represent the Chief, Records Division in court hearings; 2.6. Operate the Division's reproduction machines, including stencil, scanner, reader, printer and microfilm machines; 2.7. Undertake regular examination of files to determine their utility and time values, and segregate those to be disposed; and 2.8. Perform such other related functions as may be assigned. 3. Non-Current Records Section shall: 3.1. Keep and maintain all permanent and non-current records, including inventory of records holding, whether permanent or temporary in nature; 3.2. Undertake 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. Issue 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. Witness the destruction and/or sale of disposable records in coordination with the Records Management and Archives Office and the Commission on Audit; and 3.5. Perform 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.) DAKILA B. FONACIER Commissioner of Internal Revenue Approved: (SGD.) JOSE T. PARDO Secretary of Finance ATTACHMENT BIR Organizational Structure