Place of Preparation and Issuance of Official Receipts (BIR Form No. 25.24)

April 12, 1966 REVENUE MEMORANDUM CIRCULAR NO. 18-66 SUBJECT : Place of Preparation and Issuance of Official Receipts (BIR Form No. 25.24) TO : All Revenue Collectors and Others Concerned For purposes of effective control and maintain close supervision over the collection of internal revenue taxes, no official receipts (BIR Form No. 25.24) shall be taken outside of the premises of the Office of the Collection Agent. The said receipts shall be prepared and issued only in the Office of the Collection Agent, in quadruplicate, by using face-to-face carbon, in the presence of the taxpayer for the full amount tendered in payment of internal revenue taxes. The official receipts should be legibly stamped with rubber stamp indicating therein the name and official designation of the Revenue Collector before they will be issued to the taxpayers. To distinguish revenue employees from other persons authorized to receive payments of internal revenue taxes, they should provide themselves with the necessary name-plates to be conspicuously placed on the left side of their apparel. prcd Strict compliance herewith is enjoined. (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) EDUARDO Z. ROMUALDEZ Secretary