Filing Properly Applications for Sick Leave of Absence

December 19, 1974 REVENUE MEMORANDUM ORDER NO. 04-75 SUBJECT : Filing Properly Applications for Sick Leave of Absence TO : All Internal Revenue Officers and Others Concerned The records of the Personnel Division and other offices in the National Office show that application for sick leave of absence filed by employees are signed, approved, passed upon or transmitted by the immediate supervisor inspite of defects in the medical certificate accompanying the application. Such mistakes are as follows: 1. No documentary stamp is attached or if attached it is just stapled without being cancelled; 2. The Privilege Tax Receipt Number of the physician issuing the certificate is not indicated; and 3. The Taxpayer Account Number (TAN) is likewise not indicated. Since the Bureau of Internal Revenue is the office called upon to administer internal revenue laws, the failure to screen properly the medical certificate reflects upon the Bureau as a whole and the supervisor passing upon the application for sick leave of absence in particular, which clearly show ignorance or indifference to the requirements of the Internal Revenue Code and other regulations in the matter of documentary stamps, Privilege Tax Receipt and Taxpayer Account Number. cd In view of the foregoing, all supervisors who pass upon applications for sick leave of absence where a medical certificate is attached, are hereby enjoined to see to it that the following guidelines are complied with: 1. The proper documentary stamp should be affixed by pasting and not by stapling. The cancellation shall be accomplished by writing, stamping or perforating the date of cancellation across the face of the stamp in such manner that part of the writing, impression or perforation shall be on the stamp itself and part of the paper to which it is attached; and that a hole sufficiently large to be visible to the naked eye shall be punched, cut or perforated on both the stamp and the document either by the use of a hand punch, knife, perforating machine, scissors or any cutting instrument; but if the cancellation is accomplished by perforating the date of cancellation, no other hole need be made on the stamp. 2. The Privilege Tax Receipt Number of the physician issuing the medical certificate should be properly indicated below the name of the physician. 3. The Taxpayer Account Number (TAN) should likewise be indicated in the said medical certificate. All those concerned are enjoined to follow strictly these requirements. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5