Shipment of Personal Effects of Transferred Personnel

March 20, 1970 REVENUE MEMORANDUM CIRCULAR NO. 25-70 SUBJECT : Shipment of Personal Effects of Transferred Personnel TO : All Revenue Personnel Concerned It has been reported to this Office that some revenue personnel who have been transferred to another district or region, in claiming reimbursement for their transportation expenses, have padded their Traveling Expense Vouchers by inflating the transportation expense for their alleged personal effects. They make it appear that they have numerous personal effects transferred or transported when in reality there were only few or none at all. The use of fake Way Bills or Invoices are sometimes resorted to. So, in order to curb this anomalous practice, the following procedures in the shipment of personal effects are hereby prescribed: 1. Officials or employees of the BIR National Office or of offices or units in Revenue Regions Nos. 6, 7 and 8 who are due for transfer to other revenue regions shall make arrangement with the Chief, Property Division, for the crating, trucking or delivery of personal effects from their residence to the piers, airports, bus or railroad stations, as the case may be. In which case, such employee or official can no longer claim reimbursement for expenses incurred in shipping their personal effects. Instead, it shall be the Chief, Property Division who shall file the claim, supporting such claim with an inventory list showing an itemized description (showing approximate weight and volume per item) of personal effects crated and transported. 2. In cases of officials or employees in other regions, they should file with the Chief, Administrative Branch, if in the regional office, or with the Revenue District Officer, if with the district office or the collection agent's office, in triplicate an inventory list (itemized description showing approximate weight and volume per item) of all personal effects he desires to be shipped to his new station town. The Revenue official concerned shall verify such list and certify to its correctness. He shall return to the transferred employee the original and the triplicate copies of such list and keep the duplicate copy on file. 3. Upon arrival in his new station town, the transferee shall inform the Chief, Administrative Branch, if it is in the regional office, or the Revenue District Officer, if it is in the district or collection agent's office, or the Chief, Property Division, if in the National Office, of the time and day and by what carrier his personal effects will be delivered to him in his new station town. Upon delivery of the transferee's personal effects in his new station town, the revenue official concerned shall verify and certify what personal effects were actually shipped and by what carrier and for how much. The official concerned shall make such notation on the transferee's original copy of the inventory list. 4. The original copy of the inventory list shall be attached by the transferee to the voucher when claiming reimbursement for expenses incurred. 5. No claim for reimbursement for shipping expenses shall be processed and approved without attaching therewith the inventory list herein required duly verified and certified by the revenue officials concerned. Strict compliance with the abovestated procedures is required. MISAEL P. VERA Commissioner of Internal Revenue