Transfer of Records and Equipment Related Thereto to Newly Created Regional and District Offices

February 1, 1967 REVENUE MEMORANDUM ORDER NO. 04-67 SUBJECT : Transfer of Records and Equipment Related Thereto to Newly Created Regional and District Offices In view of the creation of five (5) new regions and seventeen (17) new districts under the approved reorganization plan, the records, other pertinent papers, and documents, as well as file cabinets and other storage facilities used therefor, from existing regional offices and district offices affected by the reorganization, shall be transferred as soon as possible to the new regional offices or district offices concerned, and to this end the methods and procedures herein outlined shall be strictly followed: I. Records to be transferred: 1. Records and/or dockets of tax cases, whether in active or inactive files, pertaining to cities, municipalities, municipal districts, and provinces within the jurisdiction of the newly created regions and districts; 2. Miscellaneous records and papers, like reports, complaints, correspondence, etc., not covered by the preceding classification, to, from and about taxpayers, within the jurisdiction of the newly created regions or districts; 3. Communications, like directives, orders, reports, etc., of general nature pertaining exclusively to geographical areas or portions thereof, now included in the newly created regions or districts; 4. Personal records and other papers concerning officials and employees now assigned within the geographical jurisdiction of the new regions or districts and those to be reassigned thereto as a result of reorganization; and, 5. Other records or papers not covered by this Order which in the opinion of the Regional Director or District Officer of the newly created region or district or of the Regional Director of the existing region or district, should be transferred. II Facilities to be transferred: 1. Steel filing cabinets and/or storage facilities where the above-mentioned records are at present stored. III Procedures for transfer: 1. The Regional Director or District Officer of the existing (mother) regional or district office as the case may be, shall prepare a list in quadruplicate of all records and paper together with a list of the filing cabinets and other storage facilities to be transferred. He shall retain a copy of the list and forward, but registered mail or personal delivery, three copies including the original to the recipient Regional Director or District Officer, together with the records involved. The records list shall itemize the records, state the number of pages per individual records and mention all important attachments thereto. The property list shall indicate the kind, property number and make of the property. 2. The recipient Regional Director or District Officer shall check the records against the list and shall acknowledge receipt thereof by signing every page of the list. Thereafter, he shall be fully responsible for the custody and safekeeping of the records so received. He shall then send the original of the list to the Revenue Operations Head (Administrative Services), (Attention: Chief Records Division) and return a copy to the Regional Director or District Officer from where the records came. cdt 3. The two Regional Directors or District Officers concerned in every transfer of records shall decide among themselves the manner of transfer, taking into consideration the confidential nature of some and the importance of all records and papers of the Bureau. This manner of transfer shall have the consent of the Revenue Operations Head (Administrative Services) before it shall be carried out. The Revenue Operations Head (Administrative Services), shall settle disagreements in this respect on the regional level. The Regional Director shall settle similar disagreements on the district level. 4. The recipient Regional Director or District Officer, as the case may be, shall determine how he may transfer the property to be brought to his Office and he shall make arrangements therefor with the other Regional Director or District Officer. The recipient officer shall prepare a memorandum receipt for the property and sent the required copies to the Chief, Property Division. 5. Assistance of the Revenue Operations Head (Administrative Services) thru the Chief, General Services Division, shall be available to the Regional Directors and District Officers in all phases of the transfer. 6. The Chief, Records Division shall exercise technical supervision and control over the transfer of the records and shall see to it, that the transfer is done in an orderly, and efficient manner. He shall keep a permanent file of the list of transferred records for ready reference in ascertaining the whereabouts of records. 7. The Chief, General Services Division shall furnish the new Regional and District Offices with copies of administrative and executive orders, circulars memoranda, rules and regulations concerning the conduct of business in the Regions and Districts. IV Settlement of Differences: In case of differences of opinions between the two Regional Directors or District Officers concerned as to who shall take custody over a record or a filing cabinet and the disagreement cannot be settled among themselves, the Regional Director or District Officer supposed to receive the record or document shall elevate the dispute to the Arbitration Committee created under Revenue Memorandum Order No. 8-64, dated December 17, 1963 of resolution. lexlib V Effectivity: This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue