Amending Revenue Memorandum Order No. 2-85

February 4, 1985 REVENUE MEMORANDUM ORDER NO. 04-85 SUBJECT : Amending Revenue Memorandum Order No. 2-85 TO : All Internal Revenue Officers and Others Concerned As an exception to paragraph 4 of Revenue Memorandum Order No. 2-85 whereby only Revenue Inspectors assigned in a particular tobacco establishment are authorized to issue Official Delivery Invoice (Guia) to cover tobacco shipments, in provinces where there are no assigned Revenue Tobacco Inspectors or Revenue Inspectors to conduct tobacco inspection, the Specific Tax Area Team Chief may authorize Revenue Collection Agent in the municipality where the wholesale leaf tobacco dealer is located to conduct such inspection and shall be provided with an Official Delivery Invoice booklet for proper issuance to such dealers within his jurisdiction. aisa dc The Revenue Collection Agent authorized herein shall requisition such ODI Form needed by him from the Area Chief concerned and shall be accountable for the ODI received by him. He shall render a monthly accounting thereon to the Area Chief concerned using General Form No. 16-A (monthly report of accountability). casia The Revenue Collection Agent shall likewise submit a report on the ODI issued by him together with his collection on inspection fees to the Chief, Field Operations Division, copy furnished the Area Chief, on or before the 5th day of the month following. All concerned are hereby enjoined to observe the foregoing strictly. (SGD.) RUBEN B. ANCHETA Acting Commissioner