Assignments of the Collection Agents and Cash Clerks by the Regional Directors and Provincial Revenue Officers

November 9, 1962 REVENUE MEMORANDUM CIRCULAR NO. 43-62 SUBJECT : Assignments of the Collection Agents and Cash Clerks by the Regional Directors and Provincial Revenue Officers TO : Regional Directors, Provincial Revenue Officers, Collection Agents and Others Concerned In order not to disrupt the collection functions, Regional Directors and Provincial Revenue Officers are hereby authorized to make temporary assignment of Collection Agents and Cash Clerks of other municipalities within their respective districts in cases of absence, sickness or inability of the incumbent, and may recommend to this Office, the transfer of the said Agents and/or Cash Clerks to another municipality within the province in the interest of the service. In each case, the proposed transfer must be submitted to this Office for approval accompanied by the recommendation in favor of the transfer. However, as a matter of policy it is desired that when the exigencies of the service so require, the transfer may be effected even without the previous approval of this Office, provided that the papers thereon are submitted to this Office for the usual review or approval. Before leaving their present station towns, Collection Agents and/or Cash Clerks who may be given an assignment under this Circular, are hereby enjoined to comply with the requirements of Field Circular No. V-25 regarding inventory of pending papers, correspondence and property responsibility in their possession. They shall likewise observe the procedure, as outlined in Paragraph II of Memorandum Circular No. 3, dated August 15, 1960, as amended by Paragraph II of Memorandum Circular No. 4, dated March 21, 1961, both of the Department of Finance, relative to turn-over of Collection functions and their cash and accountable forms and other accountabilities. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue