Handling of Stamps and Accountable Forms

February 25, 1963 REVENUE MEMORANDUM CIRCULAR NO. 06-63 SUBJECT : Handling of Stamps and Accountable Forms TO : Collection Agents, Collection Clerks and Others Concerned It has come to the attention of the National Office that documentary stamps and accountable forms in the hands of Collection Agents and/or Collection Clerks have not been properly handled by them. They should, therefore, observe the following instructions in connection therewith. cdta 1. All documentary stamps and accountable forms in the hands of Collection Agents and/or Collection Clerks should not be returned without prior authority from this Office. 2. All discrepancies such as loss in transit, spoilage, pilferage in mails, etc. of such stamps and forms should be reported to this Office, thru the Provincial or City Auditor, as the case may be, in compliance with the existing auditing rules and regulations on the matter. 3. In cases of obsolete documentary stamps and accountable forms, an authority should be secured from this Office so that said stamps and accountable forms may be submitted to the Provincial or City Auditor for destruction by burning, in compliance with the existing rules and regulations issued by the Auditor General and in accordance with the provisions of General Circular No. V-255, dated August 1, 1957 of this Office. Collection Agents and/or Collection Clerks are further instructed not to return booklets of Residence Tax Certificates for prior years wherein portions thereof have already been issued. Such booklets should be kept in their custody for ready reference. Strict observance of this Circular is hereby enjoined. aisadc (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue