Guidelines and Procedures in the Issuance and Custody of Official Delivery Invoice (ODI)

January 18, 1985 REVENUE MEMORANDUM ORDER NO. 02-85 SUBJECT : Guidelines and Procedures in the Issuance and Custody of Official Delivery Invoice (ODI) TO : The Revenue Service Chief (Specific Tax) The Chief, Field Operations Division The Chief, Tobacco Tax Division The Chief, Accountable Forms Division The Chiefs, Specific Tax Area Teams All Internal Revenue Officers Concerned In order to attain the objectives for which Revenue Memorandum Order No. 8-84, dated March 3, 1984 was issued, reclassifying official guias (official document accompanying the transfer of leaf/partially manufactured tobacco), now known officially as Official Delivery Invoice, as an accountable form, the following guidelines and procedures in the issuance and custody thereof are hereby promulgated: 1. The Chief, Specific Tax Area Teams, thru the Chief, Field Operations Division and the Chief, Tobacco Tax Division shall requisition from the Accountable Forms Division sufficient quantities of Official Delivery Invoice (ODI) to meet the requirements of tobacco dealers within their respective jurisdictions. The revenue inspectors assigned in tobacco establishments shall in turn requisition from the Area Chief/Chief, Tobacco Tax Division the ODI's and the requisitioning revenue inspector shall be accountable for the safekeeping and issuance thereof to tobacco dealers in their respective places of assignments. 2. Every removal of leaf/partially manufactured tobacco from the establishments of L-3, L-3R, L-3TC. L-6, L-7 and/or L-7 1/2 permittees must be covered and accompanied by an ODI officially issued by a duly authorized Revenue Officer. Tobacco dealers/manufacturers needing an ODI to cover tobacco shipment should request the Revenue Inspector assigned in his tobacco establishments or in the absence of the latter, any Revenue Inspector designated by the Area Chief of Division Chief concerned, for the issuance of such ODI. In the case where tobacco planters ship their tobacco from the province of origin as provided for under Sec. 15 of Revenue Regulation No. 17-67, any Revenue Tobacco Inspector in the Municipality or Province where the tobacco was grown may upon prior authority of the Area Chief or Division Chief concerned issue an Official Delivery Invoice to accompany the tobacco shipment after inspection. The ODI should be properly accomplished before issuance and recorded in the record book of the issuing Revenue Official. The same shall likewise be recorded on the credit side of the Official Register Book of the recipient tobacco dealer/manufacturer. 3. The Original of the ODI shall be issued to the tobacco dealer and the duplicate shall be forwarded by the issuing officer to the Field Operations Division, thru the Chief of Specific Tax Area Team, or to the Chief, Tobacco Tax Division, as the case may be. casia 4. Only Revenue Inspectors assigned in a particular establishment are authorized to issue ODI to cover deliveries of said establishment. However, in his absence is prolonged, the Area Chief or Division Chief concerned may authorize other inspectors assigned to nearby tobacco dealer establishment to issue the required ODI. If such absence is prolonged, the Area Chief or Division Chief may assign any inspector to take over temporarily the duties of the absent inspector. 5. The Chief, Tobacco Tax Division and the Chiefs of the Specific Tax Area Teams are hereby directed to immediately recall and take possession of all ODI's issued to and still unused by tobacco dealers and the same be issued in accordance with the procedures herein prescribed. 6. An inventory of the recalled ODI's shall be submitted to the Revenue Service Chief (Specific Tax) indicating in the inventory report, the names of tobacco dealers and serial numbers of ODI's recalled. Strict compliance herewith is hereby enjoined. (SGD.) RUBEN B. ANCHETA Acting Commissioner