Prescribing an Amended Procedure in the Requisition and Issuance of Revenue Official Receipt (BIR Form No. 25.24), Residence Tax Certificates, Class A, B, C and C-1, and Documentary Stamps of all Classes and Denominations

January 4, 1972 REVENUE MEMORANDUM ORDER NO. 01-72 SUBJECT : Prescribing an Amended Procedure in the Requisition and Issuance of Revenue Official Receipt (BIR Form No. 25.24), Residence Tax Certificates, Class A, B, C and C-1, and Documentary Stamps of all Classes and Denominations To facilitate the requisition and issuance of accountable forms by and to revenue collectors all over the country, especially in times of urgent need for them, and to effect better control in the issuance of documentary stamps, the present procedure in the requisition and issuance thereof is hereby further amended: 1. Chiefs of Administrative Branches of all revenue regions, except revenue regions Nos. 6, 7, and 8, are hereby designated custodians of accountable forms, and every such officer shall be bonded or bondable, and his fidelity insured, in accordance with the provisions of the Public Bonding Law in an amount not to exceed P50,000.00. 2. The Chief, Accountable Forms Division shall issue accountable forms to all bonded chiefs of administrative branches sufficient quantities for three-month use of revenue collectors in each region. Thereafter, the Chief of division shall issue only the forms needed upon submission of requisitions on General Form No. 45(A) to replenish their stock. For all accountable forms received by them, chiefs of administrative branches shall render a report of accountability on General Form No. 16(A) to the Auditor General every month and upon transfer or reassignment, furnishing a copy thereof to the Accounting Division and the Fiscal Audit Division. cdt 3. Henceforth, revenue collectors shall send their requisition for official receipts, residence certificates and documentary stamps on General Form No. 45(A) thru their revenue district officers (who shall approve them), to the Regional Director, Attention: The Chief, Administrative Branch. This Order further amends Revenue Memorandum Order No. 63-67 dated September 8, 1967 and shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue