Instructions on How to Secure Relief from Liability for using Defective Revenue Official Receipts (BIR Form No. 25.24) and Residence Certificates of All Classes, such as Incorrect Series of Numbers, Missing Leaves or Pages, etc.

September 15, 1966 REVENUE MEMORANDUM CIRCULAR NO. 45-66 SUBJECT : Instructions on How to Secure Relief from Liability for using Defective Revenue Official Receipts (BIR Form No. 25.24) and Residence Certificates of All Classes, such as Incorrect Series of Numbers, Missing Leaves or Pages, etc. TO : Revenue Collectors, Cash Clerks and Others Concerned Numerous requests for instructions on how to secure relief from responsibility for using books or pads of revenue official receipts (BIR Form No. 25.24) or residence certificates of any class which contain defects, such as incorrect numbering or missing leaves or pages, etc., have been received by this Office from Revenue Collectors, Cash Clerks and others concerned. cdta For the information and guidance of all concerned, and to obviate the necessity of similar requests in the future, there is quoted hereunder Section 64 of the National Accounting and Auditing Manual, outlining the procedure to be followed in such cases, to wit: "Sec. 64. Errors in binding . Accountable officers shall observe the following instructions to relieve them of the responsibility for using defective forms. "Upon receipt of the accountable forms from the Bureau of Printing, the accountable officer should examine carefully each book or pad, sheet by sheet, counting the number of sheets each book or pad contains and verifying the serial number. He should segregate any book or pad found to contain defects, such as incorrect series of numbers, or when a leaf or page is missing, etc. and submit it to the Bureau Auditor together with a statement of the defect or deficiencies noted. "The bureau auditor shall examine the book and if, in his findings and opinion, the missing or defective forms are due to error in binding or printing which originated from the Bureau of Printing, he will make proper notations in the book or in the defective sheet itself. He shall furnish immediately the accountable officer concerned with two copies of the certificate covering his action. The accountable officer shall use this certificate in support of a credit to his account for the missing or defective forms thus cancelled and destroyed by the bureau auditor. The agency, through the bureau auditor, shall send the copies of the statement and certification to the Director of Printing. Those copies shall contain the initials or numbers that are written in the respective card covers of the defective books or pads, or a slip covering such information for the guidance of the Director of Printing in locating employees responsible for the error or deficiency." Strict observance hereof is enjoined. cdti (SGD.) MISAEL P. VERA Commissioner of Internal Revenue APPROVED: (SGD.) JUAN PONCE ENRILE Acting Secretary