Submission of BIR Claims, Deliveries of Supplies, Materials, Equipment, Accountable Forms, etc., for Inspection to the Respective COA Regional Directors in the Absence of the BIR Regional Auditor

July 29, 1977 REVENUE MEMORANDUM CIRCULAR NO. 28-77 SUBJECT : Submission of BIR Claims, Deliveries of Supplies, Materials, Equipment, Accountable Forms, etc., for Inspection to the Respective COA Regional Directors in the Absence of the BIR Regional Auditor TO : All BIR regional personnel There is quoted hereunder for your information, guidance and compliance the letter of the Acting Chairman of the Commission on Audit dated December 27 1976: "Republic of the Philippines COMMISSION ON AUDIT CENTRAL OFFICE Don Mariano Marcos Avenue, Quezon City, Philippines December 27, 1977 The Honorable Acting Commissioner Bureau of Internal Revenue Quezon City Sir: To prevent disruption in the daily fiscal operation of BIR Regional Offices as reported in this Commission, it is hereby advised that in the absence of BIR Regional Auditors in their respective official stations occasioned by unexpected leave of absence, examinations of cash and accounts of accountable officers in cities, municipalities, and provinces within their audit jurisdiction and other reasons which would cover a period of absence of more than one (1) day, the BIR claims, deliveries of supplies, materials, equipment, accountable forms, etc., for inspection, may be presented to the respective COA Regional Directors for appropriate action. Please disseminate this information to all concerned. Very truly yours, (SGD) FRANCISCO S. TANTUICO, JR. Acting Chairman" All concerned are hereby directed to implement the provisions of this Circular immediately. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8