Preventive Measure to Preclude Unauthorized Use of the Tax Availment/Verification Certificates Issued by the Tax Amnesty Implementation Office of the Bureau

January 24, 1989 REVENUE MEMORANDUM CIRCULAR NO. 04-89 SUBJECT : Preventive Measure to Preclude Unauthorized Use of the Tax Availment/Verification Certificates Issued by the Tax Amnesty Implementation Office of the Bureau TO : All Internal Revenue Officers, Employees and Others Concerned Reliable information has been received by this Office to the effect that situations may arise leading to unauthorized use of the tax availment/verification certificates issued by the Tax Implementation Office of this Bureau to the prejudice of the revenue collection of the government. To preclude this possibility, it is hereby directed that only the original copy of the aforesaid certificates duly signed by the Tax Amnesty Implementation Officer of this Bureau be accepted to support any recommendation or application to close any delinquent internal revenue tax account or terminate any pending internal revenue tax case. The use or acceptance of photo copies of the aforesaid certificates for the aforestated purpose is hereby prohibited. In cases where, prior to the effectivity of this Order, photo copies of tax amnesty availment/verification certificates had been accepted, the same should be referred immediately to the Amnesty Implementation Office of this Bureau for confirmation of the correctness of the information or entries therein, as well as the genuineness of the signature of the issuing officer concerned. This Order takes effect immediately. (SGD.) JOSE U. ONG Commissioner of Internal Revenue