Publishing the Full Text of the Records Disposition Schedule of the Bureau of Internal Revenue which was Approved by the Acting Executive Director of the National Archives of the Philippines (NAP) on June 5, 2008

October 2, 2008 REVENUE MEMORANDUM CIRCULAR NO. 073-08 SUBJECT : Publishing the Full Text of the Records Disposition Schedule of the Bureau of Internal Revenue which was Approved by the Acting Executive Director of the National Archives of the Philippines (NAP) on June 5, 2008 TO : All Internal Revenue Officials and Others Concerned For the information and guidance of all internal revenue officials, and others concerned, attached is the Records Disposition Schedule of the Bureau of Internal Revenue which was approved by the Acting Executive Director of the National Archives of the Philippines on June 5, 2008. All revenue officials and employees are enjoined to give this Circular as wide a publicity as possible. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue ATTACHMENT NATIONAL ARCHIVES OF THE PHILIPPINES Pambansang Sinupan ng Pilipinas June 10, 2008 ZENAIDA B. CHANG Assistant Commissioner Financial and Administrative Service Bureau of Internal Revenue BIR, Agham Rd., Diliman Quezon City Madam: We are returning a copy of your Records Disposition Schedule which was approved by the Acting Executive Director of NAP on June 5, 2008. Please reproduce and disseminate to all action units for their guidance in the disposition of records. Kindly acknowledge receipt hereof. Thank you for your interest in bringing about an effective, efficient and economical records management program. Very truly yours, MARIETTA R. CHOU Acting Executive Director By: (SGD.) VENECIA C. MAXIMO OIC, Records Management Services Division (Accomplish in Quintuplicate) REVISED FORM NO. 2 Revised 1998 RECORDS DISPOSITION SCHEDULE 1. Agency 3. Schedule No. 2 5. Page 1 of 18 pages BUREAU OF INTERNAL REVENUE 2. Address 4. Date Prepared BIR Agham Road, Diliman, Quezon City February 1, 2007 6. Item No. 7. Records Series Title and Description 8. Retention Period 9. Disposition Authority/Remark a. Active b. Storage c. Total ADMINISTRATIVE AND MANAGEMENT RECORDS 1 ACKNOWLEDGEMENT RECEIPTS To be filed with appropriate record series 2 CERTIFICATES OF APPEARANCE/CLEARANCES 1 year 1 year 3 CERTIFICATIONS 1 year 1 year 4 CORRESPONDENCE Non Routine To be filed with appropriate record Routine 2 years 2 years series After acted upon 5 DELIVERY RECEIPTS 2 years 2 years 6 DIRECTIVES/ISSUANCES Issued by or for the head of the agency documenting policies/ PERMANENT functions/programs of the agency Issued by or for the head of the 2 years 2 years After superseded agency reflecting routinary information or instruction 7 DIRECTORIES OF EMPLOYEES/OFFICIALS 2 years 2 years After superseded 8 FEASIBILITY STUDIES/PLANS/ PROGRAMS/PROPOSALS PERMANENT If implemented, if not destroy 5 years from date of record 9 GATE PASSES 6 months 6 months 10 INDORSEMENT LETTERS To be filed with appropriate record series 11 INQUIRIES/REQUESTS 2 years 2 years After acted upon 12 LOCATOR SLIPS 1 year 1 year 13 LOGBOOKS 2 years 2 years After date of last entry Arrival and Departure of Employees Incoming/Outgoing Correspondence 14 MAILING LISTS 1 year 1 year Destroy after updated 15 MANUALS/STANDARD OPERATING PROCEDURES (SOP) PERMANENT 16 MINUTES OF STAFF MEETINGS/PROCEEDINGS 2 years 2 years 17 PERMISSION SLIPS 1 year 1 year 18 PERMISSIONS TO ENGAGE IN BUSINESS/ PRIVATE PRACTICE/TEACH 2 years 2 years After expiration 19 PERMITS 1 year 1 year After renewal/expiration 20 PRESS RELEASES (About or by the Agency) PERMANENT 21 PUBLICATIONS (Records Set) PERMANENT 22 RAFFLE PROMOTION REPORTS 2 years 2 years 23 REORGANIZATION RECORDS PERMANENT 24 REPORTS Accomplishments Annual PERMANENT Monthly 2 years 2 years After incorporated in the Annual Report Assessments 5 years 5 years 25 STRATEGIC PLANNING REPORTS OF PROGRAMS 3 years 3 years After superseded 26 TELEGRAMS 1 year 1 year 27 TRANSMITTAL LISTS To be filed with appropriate record series 28 TRIP TICKETS 1 year 1 year 29 WORK PROGRAMS 3 years 3 years After superseded BUDGET RECORDS 30 ALLOTMENT DOCUMENTS 3 years 3 years Advices of Allotment Agency Budget Matrix General Allotment Release Orders Plan of Work and Requests for Allotment Special Allotment Release Orders 31 BUDGET ESTIMATES INCLUDING ANALYSIS SHEETS & ESTIMATES OF INCOME 3 years 3 years 32 BUDGET ISSUANCES (Those used as authority for agency transactions) 5 years 5 years 10 years 33 BUDGET PROPOSALS BY SERVICE 3 years 3 years 34 BUDGETARY CEILINGS 3 years 3 years 35 CASH ALLOCATION CEILINGS/NOTICES OF CASH ALLOCATION 3 years 3 years 36 GENERAL APPROPRIATIONS ACTS 3 years 3 years 37 PERFORMANCE GOALS 5 years 5 years 38 PHYSICAL REPORTS OF OPERATIONS 3 years 3 years 39 REQUESTS FOR OBLIGATIONS OF ALLOTMENT 3 years 3 years 40 SPECIAL/SUPPLEMENTAL BUDGETS 3 years 3 years 41 WORK AND FINANCIAL PLANS 3 years 3 years FINANCIAL AND ACCOUNTING RECORDS 42 ABSTRACTS OF SUB-VOUCHERS 2 years 2 years 43 ADVICES OF CHECKS ISSUED AND CANCELLED 4 years 4 years 44 ANNUAL STATEMENTS OF ACCOUNTS PAYABLE PERMANENT 45 AUDITORS CONTRACT CARDS 3 years 3 years 46 AUTHORITIES FOR ALLOWANCES 2 years 2 years After termination of authority 47 AUTHORIZATIONS 2 years 2 years After expiration Overtime Purchase of Equipment Transfer of Funds Travel Others 48 BANK DEPOSITS/REMITTANCES/SLIPS 5 years 5 years 10 years 49 BONDING DOCUMENTS 3 years 3 years Action Indemnity for Issue of Due Warrants Requests 50 BOOKS OF FINAL ENTRY PERMANENT General Ledgers Subsidiary Ledgers 51 BOOKS OF ORIGINAL ENTRY PERMANENT General Journals Journals and Analysis of Obligation Journals of Bills Rendered Journals of Checks Issued Journals of Collections and Deposits Journals of Disbursement by Disbursing Officer 52 CASH EXAMINATION REPORTS 3 years 3 years 53 CERTIFICATES 5 years 5 years 10 years After settlement Settlement and Balances Shortage 54 CHECKS AND CHECKS STUBS 5 years 5 years 10 years Provided post-audited, finally settled and not involved in any case 55 DAILY CASH REPORTS 3 years 3 years 56 EXPENSE LEDGERS PERMANENT 57 FINANCIAL STATEMENTS PERMANENT Balance Sheets Statements of Cash Flow Statements of Operation/Income & Expenses 58 INDICES OF PAYMENTS Creditors 5 years 5 years Employees 10 years 5 years 15 years After retirement/separation Sundry payments by Warrants PERMANENT 59 JOURNALS OF WARRANT/CHECKS ISSUED 5 years 5 years 10 years 60 LISTS OF REMITTANCES PERMANENT Loans Premiums 61 MONTHLY REPORTS OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS 3 years 3 years After cash had been examined 62 MONTHLY REPORTS OF INCOME 5 years 5 years 10 years 63 MONTHLY SETTLEMENTS OF MONTHLY SUBSIDIARY LEDGER BALANCE 2 years 2 years 64 NOTICES 3 years 3 years After settlement Disallowances Suspension 65 OFFICIAL CASH BOOKS PERMANENT 66 OFFICIAL RECEIPTS 5 years 5 years 10 years Provided post-audited, finally settled and not involved in any case 67 ORDERS OF PAYMENTS 5 years 5 years 10 years After settlement 68 PAYROLLS 5 years 5 years 10 years Provided post-audited, finally settled and not involved in any case 69 REGISTRY BOOKS OF CHECKS RELEASED PERMANENT 70 RELIEFS FROM ACCOUNTABILITY 5 years 5 years 10 years Provided copy is filed with the Decisions personnel folder (201) Requests 71 REMITTANCE ADVICES 5 years 5 years 10 years 72 REPORTS Accountabilities 2 years 2 years Overdraft and Misuse of Trust Fund 5 years 5 years 10 years After termination/settlement of the Reports of Collecting & Disbursing Officers 5 years 5 years 10 years case Reports of Checks Issued and Cancelled Reports of Collections & Deposits Reports of Disbursements 73 SCHEDULES OF ACCOUNT RECEIVABLES 3 years 3 years 74 STATEMENTS Profit and Loss Statements PERMANENT Quarterly Statements of Charges to Accounts Payable 5 years 5 years 10 years Reconciliation Statements 5 years 5 years 10 years Statement of Accounts Current 3 years 3 years Payable 5 years 5 years 10 years Receivables PERMANENT 75 SUMMARIES OF UNLIQUIDATED OBLIGATIONS AND ACCOUNTS PAYABLE 5 years 5 years 10 years 76 SUNDRY PAYMENTS 5 years 5 years 10 years 77 TREASURY CHECKING ACCOUNTS OF AGENCY (BIR) 5 years 5 years 10 years 78 TREASURY DRAFTS 5 years 10 years Provided post-audited, finally settled and not involved in any case 79 TREASURY WARRANTS 5 years 5 years 10 years Provided post-audited, finally settled and not involved in any case 80 TRIAL BALANCES AND SUPPORTING SCHEDULES Cumulative result of Operation Unappropriated PERMANENT Final Annual Trial Balance Accounting's Copy 5 years 5 years 10 years After Annual Financial Report had been published Auditor's Copy PERMANENT Regional Office copy 5 years 5 years 10 years After Annual Financial Report had been published Monthly/Quarterly Trial Balance 2 years 2 years After consolidated into Annual Financial Report Preliminary Trial Balance Accounting's Copy 5 years 5 years 10 years After Annual Financial Report had been published Auditor's Copy PERMANENT Regional Office Copy 5 years 5 years 10 years After Annual Financial Report had been published 81 VOUCHERS, INCLUDING BILLS, INVOICES AND OTHER SUPPORTING DOCUMENTS 5 years 5 years 10 years Provided post-audited, finally settled Disbursements and not involved in any case. For Journals COA & Accounting office/Department Reimbursement Expense Receipts /Division/Scion/Unit copies. All other Traveling Expenses copies destroy after 1 year. 82 WARRANT REGISTERS/WARRANT CONTROL REGISTERS PERMANENT LEGAL RECORDS 83 ADMINISTRATIVE CASES 5 years 10 years 15 years After compulsory retirement/death 84 AFFIDAVITS 1 year 1 year After purpose had been served 85 COMPLAINTS/PROTESTS 5 years 5 years After final settlement 86 CONTRACTS 5 years 5 years 10 years After termination/renewal 87 MEMORANDA OF AGREEMENT/UNDERSTANDING PERMANENT 88 SUBPOENAS 3 years 3 years To be filed with appropriate case Ad Testificandum Duces Tecum PERSONNEL RECORDS 89 ACCEPTANCE OF RESIGNATION 10 years 5 years 15 years After separation/retirement/death 90 APPLICATIONS Employment 1 year 1 year Leave of Absence and supporting documents 1 year 1 year After absences/tardiness had been recorded in the leave cards Relief of Accountability 5 years 5 years After separation/retirement/death Retirement/Resignation 1 year 1 year 91 APPROVALS FOR RETIREMENT 5 years 10 years 15 years After separation/retirement/death 92 AUTHORITIES/REQUESTS TO CREATE OR FILL VACANT POSITIONS 2 years 2 years After vacant position had been filled up 93 CERTIFICATES OF EMPLOYMENT 1 year 1 year After superseded 94 DAILY TIME RECORDS 1 year 1 year After data had been posted in leave cards and post audited 95 EMPLOYEE INTERVIEW RECORDS 1 year 1 year 96 JOB ORDER CONTRACTS 1 year 1 year After termination 97 LEAVE CREDIT CARDS 10 years 5 years 15 years After separation/retirement/death 98 LISTS OF PROMOTABLE PERSONNEL 1 year 1 year After superseded/updated 99 MEDICAL CERTIFICATES IN SUPPORT OF ABSENCE ON ACCOUNT OF ILLNESS/MATERNITY 3 years 3 years After absences had been recorded in 100 MEMBERSHIP FILES 10 years 5 years 15 years After separation/retirement/death GSIS Pag-Ibig Philhealth 101 MERIT PROMOTION PLANS 1 year 1 year After superseded 102 PERFORMANCE APPRAISAL/EVALUATION/ RATING FILES 1 year 1 year 103 PERSONAL DATA SHEETS (CURRICULUM VITAE/RESUME) 1 year 1 year 104 PERSONNEL FOLDERS (201 FILES) 10 years 5 years 15 years After separation/retirement/death Appointments Awards Benefit/Gratuity/Incentives Certificates of Rural Service Change of Marital Status/Name Clearances (latest) Compulsory Retirement/Death Designation/Detail/Delegation of Authority Examiners Record Cards Oath of Office Personal Data Sheets (latest) Position Descriptions Reinstatements Service Records (updated) Statements of Duties and Responsibilities 10 years 5 years 15 years After separation/retirement/death Trainings/Seminars Attended 105 PERSONNEL STRENGTH REPORTS 2 years 2 years 106 PLANTILLA OF PERSONNEL PERMANENT Other copies dispose after 3 years 107 POSITION CLASSIFICATION AND PAY PLANS 5 years 5 years After superseded 108 RECOMMENDATIONS 1 year 1 year 109 REQUESTS 1 year 1 year After acted upon Approvals on Promotion Bonding Officials/Employees Change of Status Reinstatements ROA for Payment of Salaries and COLA Employees 110 SERVICE CARDS PERMANENT 111 SIGNATURE AND HANDWRITING SPECIMENS PERMANENT 112 STATEMENTS OF ASSETS AND LIABILITIES 5 years 5 years 10 years 113 SUMMARY REPORTS OF ATTENDANCE 2 years 2 years 114 TERMINATION LETTERS 5 years 5 years 10 years After incorporated in Docket PROCUREMENT AND SUPPLY RECORDS 115 ANNUAL PROCUREMENT PROGRAMS 3 years 3 years 116 BIDDING AND AWARD COMMITTEE FILES 5 years 5 years After contract of winner had been Abstracts terminated, other copies dispose Invitations after 1 year Minutes Pre/Post Qualification Publications 117 BILLS OF LADING 2 years 2 years After acceptance of delivery 118 CANVASS OF PRICES 2 years 2 years If attached to voucher, dispose after 10 years 119 EQUIPMENT LEDGER CARDS 2 years 2 years After equipment/item had been disposed 120 INVENTORY AND INSPECTION REPORTS OF UNSERVICEABLE PROPERTIES 1 year 1 year After the property had been disposed 121 INVENTORIES 1 year 1 year After updated Supplies/Equipment Tag Cards 122 INVOICES OF/AND RECEIPTS 3 years 3 years After property had been returned and Accountable Forms clearance had been issued Properties/Transfer of Properties 123 INVOICES OF DELIVERIES ON SUPPLY-OPEN-END CONTRACT 5 years 5 years 124 JOB ORDERS 1 year 1 year 125 LISTS OF SUPPLIES UNDER SUPPLY OPEN-END 5 years 5 years 126 MEMORANDUM/ACKNOWLEDGMENT RECEIPTS FOR EQUIPMENT (MRE/ARE), SEMI EXPENDABLE AND NON-EXPENDABLE PROPERTIES 1 year 1 year After equipment had been returned 127 MONTHLY REPORTS OF SUPPLIES AND MATERIALS USED 1 year 1 1 year 128 PURCHASE ORDERS 4 years 4 years 129 PURCHASE REQUESTS 1 year 1 year 130 QUERIES ON PRICES OF ARTICLES, ADDITIONAL FUNDS TO MEET QUOTATIONS 1 year 1 year 131 REPORTS OF WASTE MATERIALS 2 years 2 years 132 REQUISITION AND ISSUE SLIPS/REQUISITION ISSUE VOUCHERS 1 year 1 year Or file with appropriate record series 133 SHIPPING AND PACKING LISTS ON ITEMS PURCHASED 1 year 1 year 134 STOCK CARDS ON SUPPLIES 3 years 3 years After date of last entry 135 SUPPLIERS IDENTIFICATION CERTIFICATES WITH PROCUREMENT 2 years 2 years After renewal 136 SUPPLIES ADJUSTMENT SHEETS 1 year 1 year After post-audited 137 SUPPLIES AVAILABILITY INQUIRIES 1 year 1 year 138 SUPPLIES LEDGER CARDS 5 years 5 years 139 SUPPLIES PURCHASE JOURNALS 5 years 5 years TAX RECORDS 140 ALPHA LISTINGS OF TAXPAYERS 3 years 3 years After encoded in the DATABASE which is Permanent 141 APPLICATIONS/APPROVAL 3 years 3 years Authority to Print Receipts and Invoices After renewal/expiration Authority to Use Loose-Leaf/Computerized Books of Accounts After renewal/expiration Business Names Business Retirement After retirement had been approved Permit to use Cash Register Machine/Point-of-Sale Machine After renewal/expiration Registrations After renewal/expiration Corporations and Partnerships Registrations After renewal/expiration Individuals Earning Purely Compensation Income/OCW's/Non-Resident/Seamen Information Update One-Time Taxpayer and Person registering under E.O. 98 Regional Consolidated Report Self-Employed, Mixed Income Individuals and Estates/Trusts Value Added Tax (VAT)/Non-VAT 142 APPLICATIONS FOR TAX IDENTIFICATION NUMBERS 1 year 1 year After approval/issuance 143 ASSESSMENT/DEMAND LETTERS 5 years 5 years 10 years After settlement 144 AUTHORITIES Accept Payments (ATAP) 5 years 5 years 10 years After case is closed Cancel Assessment (ATCA) 5 years 5 years 10 years After case is closed Release Imported Goods (ATRIG) 5 years 5 years 145 BATCH CONTROL SHEETS Incorporate/file with appropriate record series 146 BIR FORMS Manuscripts (History of BIR Forms) PERMANENT Obsolete Internal & External Forms 2 years 2 years Retain 2 copies after superseded 147 CANCELLED LETTERS OF AUTHORITY WITH TAX RETURNS 3 years 3 years 6 years 148 COLUMNAR BOOKS OF TAXPAYERS 5 years 5 years 10 years 149 COMPLIANCE SURVEY (Business Establishment) 3 years 3 years 150 CONFIRMATION RECEIPTS 5 years 5 years 10 years 151 DOCKETS OF TAX CASES 5 years 5 years 10 years After case is closed Capital Gains Documentary Stamp Donors Excise Ocular Inspection Report Income Tax Percentage Value Added Tax (VAT) Withholding 152 ESTATE TAXES PERMANENT Dockets Returns PERMANENT For agency's reference 153 INDEX CARDS Registered Taxpayers Withholding Taxpayers 154 INVENTORIES OF PENDING TAX CASES 5 years 5 years After updated/superseded 155 MASTERLISTS OF TAX IDENTIFICATION NUMBERS (TIN) ISSUED PERMANENT 156 PRE-GENERATED TIN REPORTS 2 years 2 years After the Final Report had been submitted 157 REMINDERS/NOTICES/LETTERS TO TAXPAYERS 5 years 5 years After settlement 158 REVENUE TAX RECEIPTS (RTR) ALPHA LIST FROM INFORMATION SYSTEM OPERATION SERVICE (ISOS) SUPPLEMENTAL 5 years 5 years 10 years 159 TAX AMNESTY FILES Alphalists PERMANENT Returns 3 years 3 years 6 years 160 TAX AUDIT PROGRAM FILES PERMANENT If implemented, otherwise, dispose after 5 years 161 TAX CLEARANCES 1 year 1 year After renewal/expiration 162 TAX CLEARANCE CERTIFICATES PERMANENT Capital Gains Donors Estate 163 TAX CREDIT CERTIFICATES 5 years 5 years 10 years After fully applied 164 TAX MAPPING 1 year 1 year After superseded 165 TAX REFUND PAYROLLS 5 years 5 years 10 years 166 TAXPAYER RECORD UPDATE I AND II UNDER RMO 79-99 (ANNEXES A, B, C, D) 3 years 3 years After updated and reflected in the Control Book 167 TAX RETURNS 3 years 3 years 6 years Capital Gains Onerous transfer of real property classified as capital asset Onerous transfer of shares of stock not traded through the local stock exchange Documentary Stamp Donors Excise Alcohol Products Automobiles and Non-Essentials Mineral Products Official Register Book Raw Material Consumption Summaries Petroleum Products Schedules of Production for Excisable Products Summaries of Raw Material Purchase/Receipts Summaries Total of Raw Material Consumption Tobacco Products Transcripts of Official Register Books Automobile Manufacturing Operations Distilled Spirits Essential Goods Manufacturing Operations Fermented Liquor Leaf Tobacco Dealers Operations Excise Transcripts of Official Register Books Mineral Products & Quarry Resources Removed Oil Manufacturing Operations Tobacco Manufacturing Operations A-7 Account Cigarette Paper Account L-7 Account L-7 1/2 Account Income Tax Corporations and Partnerships Individuals Earning Compensation Income Self-Employed Individuals, Estates and Trusts Percentage Value Added Tax (VAT) Withholding 168 TAX RULINGS (Issued by Law Division to Taxpayers) PERMANENT 169 TAX VERIFICATION NOTICES 5 years 5 years 10 years 170 TRANSCRIPT OF ASSESSMENTS 5 years 5 years 10 years 171 WITHHOLDING TAX Certificates 4 years 4 years After superseded Compensation Payment/Tax Withheld for Compensation Payment Creditable Tax Withheld at Source Final Income Tax Withheld Income Payment not subject to Withholding Tax Onerous Transfer of Real Properties Update of Exemption and of Employer's and Employee's Information Winnings and Prizes Withheld by Racetrack Operators Declarations 3 years 3 years 6 years 172 ZONAL VALUATION DOCKETS 5 years 5 years 10 years After case is closed TRAINING RECORDS 173 CALENDARS 1 year 1 year After superseded 174 COURSE OUTLINES 1 year 1 year After superseded 175 DESIGNS 1 year 1 year After superseded 176 MASTERLISTS PERMANENT Participants Seminars Conducted/Coordinated 177 RESOURCE SPEAKER PROFILES 1 year 1 year After updated 178 SCHOLARSHIPS PERMANENT Local Scholarship Programs (CSC) Masters Degree Programs Bachelors Degree Completion Skilled Workers in the Government Foreign Grants 179 SYLLABI 1 year 1 year After superseded 180 TRAINING FILES Answer Sheets and Questionnaires 2 years 2 years Evaluation Forms 2 years 2 years Lists PERMANENT Trainings Accomplished Trained Employees Training Materials 2 years 2 years IMPORTANT: Pursuant to Section 18, Article III, RA 9470 series 2007, "No government department bureau, agency and instrumentality shall dispose of, destroy or authorize the disposal or destruction of any public records, which are in the custody or under its control except with the prior written authority of the executive director.