Control of Imported Tax-free Equipment and Supplies by Bureaus, Offices, and Other Entities

March 15, 1962 REVENUE MEMORANDUM CIRCULAR NO. 11-62 TO : All Internal Revenue Officers, Employees and Others Concerned For the information and guidance of all officers and employees of the Bureau of Internal Revenue, there is quoted hereunder Office Memorandum No. 207 of the Auditor General dated February 23, 1962, which is self-explanatory: "OFFICE MEMORANDUM NO. 207 "TO : All Bureau Auditors, Provincial and City Auditors, and Auditors of Government-Owned or Controlled Corporations, and others concerned. "SUBJECT : Control of imported tax free equipment and supplies by Bureaus, Offices, and other entities. "In order to forestall any possible attempt to channel imported tax free equipment and supplies to private parties or unauthorized persons, and to prevent the irregular use or requisitioning of the aforecited properties, the following measures are hereby adopted for the guidance of those concerned: "1. Crated equipment and supplies shall be opened upon delivery in the presence of the Auditor concerned or his duly authorized representative, who shall make a simultaneous inspection thereof, in accordance with the packing list in each crate, the factory and consular invoices, if any, and other pertinent papers covering the importation. "2. The auditor, after one month from the date of delivery and inspection, shall prepare a report on the manner the equipment or supplies were used, whether put in stock, installed or shipped out for use of a branch, unit, office, or project of the recipient Bureau or Office. "3. Spare parts, imported tax free and stored in the Spare Parts Depot of the Bureau of Public Highways, requisitioned by private Contractors renting government equipment, Project Engineers or District Engineers, shall invariably be presented for inspection to the Auditor or his duly authorized representative upon receipt thereof by the requisitioners. "4. As soon as the repairs shall be finished the repaired machinery or equipment shall be also presented to the Auditor for his inspection to find out whether the spare parts were actually installed thereon in accordance with the purpose of the requisition. The replaced parts shall be listed in Reports of Waste Materials, which shall be submitted to the Auditor for authentication before they shall be submitted to the Bureau of Supply Coordination through this Office for appropriate action by the proper authorities concerned. "This circular shall take effect immediately. "(SGD.) PEDRO M. GIMENEZ "Auditor General" (SGD.) BENEDICTO PADILLA Acting Commissioner of Internal Revenue