Submission of Auditing Requirements for the Collection and Disbursement Accounts of Revenue Attaches/Representatives and their Assistants

October 20, 1976 REVENUE MEMORANDUM CIRCULAR NO. 34-76 SUBJECT : Submission of Auditing Requirements for the Collection and Disbursement Accounts of Revenue Attaches/Representatives and their Assistants TO : All Revenue Attaches and others concerned For your information and guidance, there is quoted hereunder the letter of Mrs. Rosalina M. Hebreo, Auditor, this Bureau, to the Commissioner of Internal Revenue dated October 8, 1976, which is self-explanatory. "In connection with the audit of international collections and disbursement accounts of all BIR Attaches/Representatives and their Assistants as well as Finance Officers of the Department of Foreign Affairs who are presently performing collection functions in places without BIR Attaches/Representatives, it is hereby requested that all the accountable officers concerned be directed to submit not later than October 30, 1976 the following auditing requirements due to lack of up-to-date and adequate record in the Accounting Division, International Operations Division, and the Accountable Forms Division prior to 1975: "1. A certified Statement of Accountability for Accountable Forms, Official Receipt (BIR Form No. 25.24) as of June 30, 1976, July 31, 1976, August 31, 1976, and September 30, 1976. The accountability shall be reflected on General Form No. 16(A) in four (4) copies per monthly report. It is suggested that to enable these officers to accomplish the requirements without delay, the blank forms of General Form No. 16(A) be transmitted thru the facilities of the DFA Diplomatic pouch; "2. A certified xeroxed copy of the official Bank Passbook showing the name of the Depositor, number of the Passbook with the complete bank entries commencing from the date of opening of the respective Checking Accounts or Savings Accounts of such accountable officer except for the following officers who shall comply with requirement no. 2 commencing from the dates shown opposite each name up to September, 1976 only: (a) Mr. Jaime S. Quintans Chicago Aug. 15/75 (b) Mr. Pedro Pascual Ottawa Aug. 15/75 (c) Mr. Santiago Lim Los Angeles July 15/75 (d) Mr. Osmundo Umali New York Aug. 31/75 "3. A certified true copy of the latest Abstract of Overseas Collections General Form 12.31B, submitted by the accountable officers to the Central Office, Manila. "4. A certified Statement of Disbursing Officers Accountability (70-6) pertaining to replenishable cash advance for operating expenses as of September 30, 1976, showing the total cash advance accountability, the disbursement made up to September 30, 1976 and the actual cash on hand. "Preferential attention to the above cited requirements is urgently requested to enable this Office to verify whether the collections realized from taxes abroad are deposited fully in the name of the BIR Commissioner, safeguarded, accounted for and remitted to the BIR Central Office, Manila, within the reglementary period and facilitate determination of the extent of accountability of each, before the proposed Memorandum-Agreement between the DFA and the BIR is implemented." Accordingly, Revenue Attaches/Representatives and their Assistants and others concerned are hereby directed to submit not later than November 30, 1976 said auditing requirements to the Auditor thru the International Operations Division. Your cooperation is enjoined. EFREN I. PLANA Acting Commissioner