Amendment to RMO No. 31-98 as Amended by RMO No. 86-99 Delegating the Authority to Approve Requests for Disposal of Specialized Accountable Forms in the Regional Offices

March 1, 2010 REVENUE MEMORANDUM ORDER NO. 035-10 SUBJECT : Amendment to RMO No. 31-98 as Amended by RMO No. 86-99 Delegating the Authority to Approve Requests for Disposal of Specialized Accountable Forms in the Regional Offices TO : All Internal Revenue Officers, Employees and Others Concerned In connection with the continuing program of the Bureau to dispose all obsolete, cancelled or spoiled specialized accountable forms in the custody of the Accountable Officers of Regional Offices, there is hereby created a Regional Committee to be composed of the following: Chairman Assistant Regional Director Member Chief, Finance Division Member Chief, Administrative Division The BIR Regional Auditor shall be informed and requested to witness every disposal. Except in the case of documentary stamps which shall first undergo analysis by the BIR Laboratory in the National Office, the Committee shall proceed with the disposal of the obsolete, cancelled or spoiled accountable forms in accordance with existing Commission On Audit rules and regulations. After every destruction through shredding of particular items of accountable forms stated in the authority granted by the concerned Regional Director (Annex A) as per recommendation made by the Committee on the Disposal of Specialized Accountable Forms in the Regional Office (Annex A-1), a corresponding report and Certificate of Destruction (Annex B) shall be prepared and submitted by the said Committee to the Commissioner, Attention: Chief, Accountable Forms Division. TDcAaH This order shall take effect immediately. (SGD.) JOEL L. TAN-TORRES Commissioner of Internal Revenue ANNEX A Quezon City ____________________ (date) MEMORANDUM TO: THE CHIEF Administrative Division Revenue Region No. _____ ______________________ RE: Disposal of Obsolete and Damaged Accountable Forms This refers to your letter dated _______________ regarding your request for disposal of obsolete and damaged accountable forms. In this regard, please be informed that we interpose no objection on the disposal of subject forms, provided that it is done in accordance with Commission on Audit (COA) rules and regulations and pursuant to the policies and procedures set forth under Revenue Memorandum Order No. 86-99 dated November 11, 1999. The actual disposal, however, must be done in the presence of an authorized representative of the COA, whose attendance at the disposal should be duly attested to in writing. The Regional Committee on Disposal of Accountable Forms is likewise directed to provide the Chief, Accountable Forms Division, a written notice of the date and method of disposal of the accountable forms destroyed and a copy of the Certificate of Destruction and Report on the Disposal of Accountable Forms (BIR Form 2623). A complete set of documents detailing the items destroyed with the serial number of every accountable form to be disposed and cited in the said Certificate of Destruction to include the corresponding letter prefix/suffix considering that it is an integral part of the same, must be forwarded to the Chief, Accountable Forms Division within five (5) working days following the date of actual disposal/destruction, to facilitate the updating of the accountabilities of the revenue personnel concerned. Please coordinate also with the Finance Division to drop the disposed accountable forms in the Regional Office Books of Accounts. ECcTaS For your information and strict compliance. ______________________ (Regional Director) ANNEX A-1 Quezon City ____________________ MEMORANDUM FOR: _____________________ Regional Director Revenue Region No. ____ _____________________ We respectfully request for authority to dispose of the following cancelled/obsolete/damaged accountable forms, which are more specifically described in the attached Inventory Report of the Committee on Disposal of Accountable Forms in the Regional Office, consisting of _____ pages: BIR Form Quantity Remarks ________________ ______________ ________________ ________________ ______________ ________________ Should this request merit your approval, due notice will be given to the Chairman of the aforementioned Committee to effect the disposal of said forms in accordance with existing Commission on Audit rules and regulations. __________________________ Chief, Administrative Division Recommending Approval: __________________________ Asst. Regional Director Chairman, Committee on Disposal of Specialized Accountable Forms __________________________ __________________________ Chief, Administrative Division Chief, Finance Division ANNEX B Quezon City ____________________ CERTIFICATE OF DESTRUCTION No. ____ KNOW ALL MEN BY THESE PRESENTS: Pursuant to the provisions of Section 99, Volume I of the Government Accounting and Auditing Manual and the authority given by the Regional Director dated ____________, a copy of which is hereto attached for ready reference, we, the members of the Committee on Disposal of Accountable Forms in the Regional Office, disposed through cutting/shredding the following accountable forms on ___________. THaDEA BIR Form Quantity Remarks ________________ ______________ ________________ ________________ ______________ ________________ IN WITNESS WHEREOF, we have hereunto set our hands this ______ day of _____________. __________________________ Asst. Regional Director Chairman, Committee on Disposal of Specialized Accountable Forms __________________________ __________________________ Chief, Administrative Division Chief, Finance Division (Witness) (Witness) __________________________ Representative of the Resident COA Auditor (Witness) Republika ng Pilipinas Kagawaran ng Pananalapi Kawanihan ng Rentas Internas 2623 Report on the Disposal of Accountable Forms Name of Accountable Officer: _________________ Date Reported: ____________ Office: ___________________________________ Location: _________________________________ Date and Place Cause of Form Name Form No./Code/ Inclusive Serial Quantity of Disposal Disposal Denomination Number ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ ______________ _________ _________ _____________ ______________ _______ Grand Total: _______ Prepared by: Attested by: __________________________ __________________________ Witnesseth By Inventory Committee: __________________________ __________________________ __________________________ __________________________