Permitting the Use of BIR Form No. 25.24 in Lieu of All Forms of Residence Tax Certificates as an Emergency Measure

January 14, 1963 REVENUE MEMORANDUM ORDER NO. 05-63 SUBJECT : Permitting the Use of BIR Form No. 25.24 in Lieu of All Forms of Residence Tax Certificates as an Emergency Measure TO : All Collection Agents and/or Collection Clerks and Other Concerned As an emergency measure due to the late delivery of the 1963 Residence Tax Certificates and the exhaustion of those certificates which can be surcharged for 1962, as per Revenue Memorandum Order No. 66-62, dated December 7, 1962, Collection Agents and/or Collection Clerks and others concerned are hereby authorized or permitted to use BIR Form No. 25.24 in lieu of the residence tax certificates. In using BIR Form No. 25.24 the entire booklets should be set aside for residence tax certificates only. For auditing and for record purposes, this office as well as the Provincial or City Auditor, as the case may be, shall be furnished with a statement of the serial numbers of the booklets (BIR Form No. 25.24) used and issued as residence tax certificates. Compliance with this Revenue Memorandum Order is enjoined. (SGD) JOSE B. LINGAD Acting Commissioner of Internal Revenue