Policies and Procedures for the Establishment of the BIR Revenue Records Center and the Adoption of a Records Management Program

January 5, 2001 REVENUE MEMORANDUM ORDER NO. 06-01 SUBJECT : Policies and Procedures for the Establishment of the BIR Revenue Records Center and the Adoption of a Records Management Program TO : All Revenue Officials, Employees and Other Concerned Revenue Personnel I. OBJECTIVES In view of the importance of records management and storage in the operations of the Bureau, this Order is being issued to promulgate the policies and procedures for the establishment of the BIR Revenue Records Center (or Center as hereinafter referred to). The Center, located at the Old BIR Building along Escolta Avenue, Manila, shall serve as the central depository and archive for records and documents under the Records Management Program (hereinafter referred to as the "Program", for purposes of this Order). The Program shall: 1. Effect proper utilization of office space and equipment by providing for the transfer of records that are no longer current, but have reference value, from active files to records for storage; 2. Institutionalize the inventory of records as a continuing process, and as an integral part of a coordinated records management program; and CaAIES 3. Uphold the highest possible standards of maintenance and safekeeping of all records that are transferred to the Revenue Records Center. II. DEFINITION OF TERMS 1. Active Files records and documents needed and frequently referred by the Bureau in the course of its daily operations. 2. Records books, papers, maps, photographs, or other documentary materials, regardless of physical form or characteristics, that were prepared or received by the Bureau in connection with the transaction of public business, and maintained and preserved by the same Bureau or its successor as evidence of the Bureau's functions, policies, decisions, procedures, operations or other activities because of the information contained therein. 3. Current Records records frequently used in the performance of the Bureau's functions. Current records deal with matters of urgent and present importance; are required to carry out various courses of action or as reference in continuing Bureau transactions; and are subject to immediate amendment or modifications. CTDacA 4. Restricted Records records that are accessible only to selected Bureau officials and personnel. 5. Inventory of Records a list of the various types of records or series of records, their present location, and other relevant data. 6. Revenue Records Center (RRC) or Center a building specially designed or constructed, for the cost-efficient and effective storage of semi-current and non-current records, pending their ultimate disposition. Aside from such archival functions, the Records Center likewise provides reference services on all records within its safekeeping. 7. Records Custodian a person who is directly in charge of the Bureau's records, permanently assigned at the Center. 8. Records Retrieval Officer (or RRO) a person identified and designated by a concerned office [Information Systems Operations Service (ISOS) and Metro Manila Revenue Regions (RRs)] who shall be responsible for the actual retrieval of their respective office' records at the Center. 9. Records Management the system on the proper and systematic creation, maintenance and control, use and disposition, of all records kept by the Bureau. 10. Records Management Program a standard set of activities intended for effective and efficient records management. 11. Transfer of Records the activity that involves the relocation of all records no longer needed in the daily operations of the Bureau, to appropriate storage areas, pending the lapse of their established retention periods. The transfer of records also involves the removal of records from the Bureau to a Government Records Center. III. POLICIES AND GUIDELINES A. LOCATION and BUILDING MAINTENANCE 1. The Center shall occupy three (3) floors of the Old DBP Building in Manila, in accordance with the following floor assignments: Mezzanine Floor for records from ISOS 2nd and 3rd Floors for records from Metro Manila RRs 2. The National Office, through the Financial and Administrative Service, shall be responsible for the payment of utility expenses for: Electricity and water services; Telephones and other communications equipment; Security services; Janitorial and other sanitation services; and All other operating expenses B. STAFFING B.1. Revenue Records Center (RRC) Head 1. The Center shall be managed by a RRC Head, who shall be designated by the Commissioner through an appropriate Revenue Travel Assignment Order, upon the recommendation of the Chief of the Records Division, the Assistant Commissioner-Financial and Administrative Service, and the Deputy Commissioner for Resource Management. 2. The RRC Head shall furnish all Offices whose records shall be archived at the Center with his/her specimen signature, within five (5) working days from the date of his official designation. 3. The RRC Head shall perform, among others, the following functions and duties: 3.1. Exercise direct supervision over Records Custodians at the Center; 3.2. Oversee activities of RROs from ISOS and Metro Manila RRs whenever these personnel are at the Center; EHCDSI 3.3. Manage and supervise activities relative to the transfer of records to the Center by concerned offices in coordination with the respective RROs; 3.4. Maintain a computerized recording of documents that are brought in and out of the Center; 3.5. Undertake security measures that would ensure protection and safety of all records at the Center. 3.6. Certify on photocopies of records requested from the Center as attested to by the concerned RROs; 3.7. Prepare weekly reports on the types of documents requested for submission to the Assistant Commissioner-ISOS, the Directors of the Metro Manila RRs, the Chief of the Records Division or even the Revenue Data Center Heads, whenever necessary; 3.8. Approve and sign the Daily Time Records and Performance Ratings of Records Custodians at the Center; 3.9. Approve and countersign the Performance Ratings of RROs prior to the approval/signature of the same by the respective Heads of concerned offices; and 3.10. Maintain a tickler file to monitor the volume of requested documents. B.2. Records Custodians/RROs 1. Records Custodians shall be permanently assigned at the Center to assist the RRC Head in all official undertakings. 2. RROs shall be respectively identified and designated by ISOS and the Metro Manila RRs. They shall be responsible for the actual retrieval of taxpayer-requested record/s archived at the Center and shall proceed to the Center only when the need arises. 3. The RROs shall likewise perform the following duties and functions: 3.1. Maintain an inventory of their respective office' records archived in the Center; 3.2. Attest to taxpayer-requested duplicate/certified true copies/photocopies of such records prior to signature by the RRC Head; 3.3 Coordinate with Records Custodians to ensure that their respective office' records are properly filed, arranged and maintained; TDEASC 3.4 Maintain a card bin to record requested documents; C. TRANSFER OF RECORDS 1. No record/s shall be received for storage in the Center without prior approval for transfer issued by the concerned Head of Office. The following revenue officials shall be vested with the power to authorize the transfer of records: The Assistant Commissioner, ISOS and/or his authorized representative for records from ISOS The Regional Director and/or the Administrative Division Chiefs of the Metro Manila RRs for records from the four (4) Metro Manila RRs and their subordinate district offices 2. The following records shall be transferred to the Center, for archiving: All Tax Returns, for the years 1992 to 1996; All Tax Returns received by the Metro Manila RRs from 1996 to 1999; and All Revenue Data Center Bank Records. 3. Records to be transferred to the Center must be prepared for transport by the Office concerned in the manner described in Annex A of this Order. Boxes containing records for transfer to the Center must be properly labeled according to content and classification. 4. No documents or equipment intended for disposal shall be transferred to the Center. IV. PROCEDURES A. FILING AND ARCHIVING 1. The Center shall be provided with open shelves for the archiving and storage of records. Each shelf shall be labeled from "A" to "Z", and shall be arranged in accordance with the floor layout plan prescribed in Annex B of this Order. 2. Boxes of records transferred to the Center shall be placed in these open shelves, and labeled according to the alphabetical label of the shelf. Hence, boxes in Shelf A shall be labeled "Box A-1", "Box A-2", and so forth, while boxes placed in Shelf B shall be marked "Box B-1", "Box B-2", and so on. 3. A shelf shall contain only one type of document or record. Example: Shelf A Income Tax Returns Shelf B VAT Returns Shelf C Tax Documents received through MBs batched by BCS 4. Each box label should contain the following information: The kind or type of records contained The contents of the box The year(s) involved The number of pages IaAHCE The name of Office where records came from 5. All Inventories of Records shall be prepared by the RROs in triplicate , and submitted as follows: Original Copy RRC Head Duplicate Copy Head of Office concerned Triplicate Copy File copy of concerned RRO B. REQUEST FOR AND ISSUANCE OF ARCHIVED DOCUMENTS 1. Any revenue official and/or employee intending to borrow or request for photocopies of records archived in the Center shall accomplish the prescribed Request Form (Annex C), and submit the same for the endorsement of the concerned Head of Office from where the desired records originated. 2. An endorsed Request Form shall be presented to the RRO concerned, who shall in turn submit the same to the RRC Head for evaluation and approval. In the absence of an RRO, no record shall be retrieved by a Records Custodian prior to the approval of an endorsed Request Form . 3. In the event that a taxpayer requests for a photocopy of records archived in the Center, he shall accomplish the prescribed Request Form and submit the same to the concerned Head of Office for evaluation and approval. The Head of Office shall then endorse the same to the RRC Head thru the concerned RRO who shall retrieve and photocopy the record/s requested. 4. A "CERTIFIED PHOTOCOPY ONLY' shall be stamped on the face of the photocopied requested document. The concerned RRO shall attest to the authenticity of the document (by initiating) prior to signature by the RRC Head. Only photocopies bearing this stamped/signed certification shall be considered as official photocopies of the Bureau for records requested . In observance of Section 270 of the Tax Code of 1997, no records archived at the Center, or photocopies thereof, shall be shown in any manner to any taxpayer, unless the records concerned are the taxpayer's own records . Official photocopies shall be released to a requesting taxpayer only upon his/her presentation of appropriate identification . A taxpayer's representative must present a written authorization from the taxpayer concerned to claim such photocopies, together with his/her own identification . 5. Records borrowed from the Center must be returned within five (5) working days from the date of borrowing. The RRC Head may, however, grant extensions of this borrowing period if there is written valid reason for the extension requested endorsed by the Head of Office. No record shall be allowed to remain in the possession of a borrowing party for a total of more than fifteen (15) consecutive working days . If after the lapse of fifteen (15) working days the records borrowed were not returned, the official/employee concerned shall be liable under Section 15 of Revenue Memorandum Order No. 50-98 dated June 1, 1998 re : Updated Code of Conduct for BIR Officers and Employees . On no account shall restricted records be photocopied for any requesting individual, nor shall such records be released to any borrowing party without the specific authorization of the Head of Office concerned and upon presentation of the official BIR Identification Card . TAScID 6. The permanently assigned Records Custodian before releasing the document(s)/ photocopy(ies) requested, shall record the same in the appropriate Releasing Book. The requesting/borrowing party shall then acknowledge receipt of the requested/borrowed document(s) by signing against the appropriate entry in the Releasing Book. The particulars of the document(s) photocopied/borrowed shall then be recorded by the Records Custodian in the appropriate Bin Cards and to encode the data in the Computer. 7. Records archived at the Center will be disposed of after they have reached their retention period under the Records Retention and Disposition Program of the Bureau and the authority to dispose, approved by the Records Management and Archives Office. V. EFFECTIVITY This Order shall take effect immediately. HEDCAS (SGD.) RENE G. BAEZ Commissioner of Internal Revenue ANNEX A ANNEX B ANNEX C ____________ Date REQUEST FORM Memorandum To : The Head, Revenue Records Center Thru Mr./Ms. _____________________ (Records Custodian/Office) May we request for copy/photocopy of records filed thereat: Name of Taxpayer _______________________________________________ Kind of Records _________________________________________________ Year involved ___________________________________________________ Date records forwarded thereat ____________________________________ Purpose/Remarks ________________________________________________ ___________ Name _______________ Designation APPROVED/DISAPPROVED : _______________ Head of Office RECEIVED: RETURNED: ______________________ ______________________ Signature Date Returned to RRC ______________________ ______________________ Printed Name Signature ______________________ ______________________ Office Printed Name ______________________ ATTESTED BY : Date __________________________ Head, Revenue Records Center