Publishing Department Memorandum Circular No. 11-68: Use of the New Official Receipts (BIR Form No. 2524)

November 15, 1968 REVENUE MEMORANDUM CIRCULAR NO. 36-68 SUBJECT : Publishing Department Memorandum Circular No. 11-68: Use of the New Official Receipts (BIR Form No. 2524) TO : All Revenue Regional Directors, Revenue District Officers, Revenue Collectors, Cash Clerks and Municipal Treasurers designated as collection agents and others concerned 1. Pursuant to Department Memorandum Circular No. 11-68 dated July 25, 1968, copy attached as part of this Circular, the new BIR official receipt form shall be used effective January 2, 1969. prcd 2. The old official receipt forms still unissued after December 31, 1968, shall be inventoried and reported in the form (attached as Annex "A") by the collecting officer concerned to his Revenue District Officer. If no new official receipt forms are received by the collecting officer, the old forms shall be used until the new forms are received. 3. The inventory report of unissued old official receipts shall be consolidated by the Revenue District Officers in the form attached as Annex "B" in six (6) copies, submitting the original and four (4) copies to the Revenue Regional Director not later than January 31, 1969. Revenue District Officers shall inform the city or municipal auditor concerned of the unissued receipts. 4. All consolidated reports shall transmitted by Revenue Regional Directors to the National office not later than February 15, 1969, distributed as follows: Original Data Processing Center Duplicate Tax Accounts Division Triplicate Property Division The quadruplicate and quintuplicate copies of the consolidated report shall be left with the regional office for the Collection Branch and Administrative Branch, respectively. 5. The Chief, Property Division and the Revenue Regional Directors shall see to it that the new official receipt forms shall be made available to all collection units not later than December 31, 1968, in time for use starting January 2, 1969. 6. This Order shall take effect immediately. prll (SGD.) MISAEL P. VERA Commissioner of Internal Revenue