Procedure in the Issuance, Use and Custody of Rubber Stamps Provided with Security Markings

January 11, 1979 REVENUE MEMORANDUM ORDER NO. 08-79 SUBJECT : Procedure in the Issuance, Use and Custody of Rubber Stamps Provided with Security Markings TO : All Internal Revenue Officers and Others Concerned In order to provide for a system of detecting the unauthorized use or possession of unregistered books of accounts and sales receipts or invoices bearing spurious stamp marks of registration, the following procedures in the issuance, use and custody of rubber stamps authorized to be used in the stamping and authentication of duly registered books of accounts and sales receipts or invoices are hereby prescribed. SECTION 1. Issuance of Rubber Stamps with Security Markings . Rubber stamps of uniform design for each particular use, bearing security markings, shall be issued by the National Office in accordance with the following procedures: cdt a. Only rubber stamps issued by the National Office in accordance with this Memorandum Order shall be authorized for use by the Registration and Stamping Unit in the Revenue District Offices. b. The rubber stamps shall be issued to Revenue District Officers, thru their respective Regional Directors, under a "restricted" memorandum to be known only to the Regional Director, the Assistant Regional Director, the Chief, Legal Branch and the Revenue District Officer concerned. In the case of Revenue Region 4A , where the registration and stamping of books of accounts and sales invoices for Revenue District Nos. 22, 23, 24 and 25 are centralized in the Assessment Branch, the rubber stamps shall be issued to the Chief, Assessment Branch in the same manner as the same are issued to the Revenue District Officers. The purpose of restricting the knowledge of the security features of the rubber stamps is to insure maximum secrecy in order to prevent the duplication of the features by unscrupulous persons. The instructions addressed to the Regional Director, the Assistant Regional Director, the Chief, Legal Branch, the Chief, Assessment Branch in Revenue Region 4A, Manila and the Revenue District Officer concerned shall be kept in a separate file under the strictest measures of secrecy by the internal revenue officials mentioned above. c. A record book of distribution shall be kept and maintained in the office of Assistant Commissioner Lauro D. Abrahan in the National Office, showing the classification, number and facsimile of the rubber stamp with an identification of the security marking assigned to each revenue district office. A similar record book shall be kept and maintained in the Regional Office under the custody of the Regional Director. d. The Revenue District Officer or his duly authorized representative, or in the case of Revenue Region 4A, the Chief, Assessment Branch or his authorized representative shall be the custodian of the rubber stamps assigned for his office. SECTION 2. Destruction of the Old Rubber Stamps . Upon receipt of the newly issued rubber stamps by the Revenue District Officer, the old stamp shall immediately be disauthorized by defacing the prints thereon and the same shall immediately be transmitted to Assistant Commissioner Lauro D. Abrahan who shall condemn and destroy the same. A Certificate of Destruction shall be submitted to the Commissioner by the Assistant Commissioner. SECTION 3. Effective Use of the Rubber Stamp with Security Marks . a. Effective upon receipt of the rubber stamps issued pursuant to this memorandum order, no other rubber stamp shall be used. It is hereby absolutely prohibited for anyone to make any copy or duplication of the same. Any person who shall be responsible for the production of any copy or duplication of the same shall be dealt with severely in accordance with law. b. Previously Registered Books of Accounts and Sales Receipts or Invoices . All books of accounts and sales receipts or invoices which have been previously duly stamped and authenticated shall be honored and may continue to be used by the taxpayers concerned. SECTION 4. Loss of Rubber Stamps . In case of loss of any rubber stamp, such loss shall, upon discovery of the loss, be immediately reported to the Commissioner, Attention: Assistant Commissioner Lauro D. Abrahan by radio or by telegram. Replacement of the rubber stamp shall come from the National Office. The circumstances of the loss shall be investigated by the Regional Director and the report submitted to the Commissioner within thirty days after the loss of the rubber stamp. The report shall include a recommendation for disciplinary action against the person or persons responsible, if the circumstances so warrant. SECTION 5. Repealing Clause . All regulations, rules, orders or portions thereof which are contrary to or inconsistent with the provisions of this memorandum order are hereby repealed or revoked accordingly. SECTION 6. Effectivity . This memorandum order shall take effect immediately. EFREN I. PLANA Acting Commissioner ATTACHMENT January 3, 1979 MEMORANDUM for: The Commissioner of Internal Revenue There is submitted herewith a proposed Revenue Memorandum Order on the subject, "Rules and Regulations Implementing National Scholarship for Development Program Established Under LOI No. 468." This has been the object of a call-up letter dated November 2, 1978 of the Acting Chairman of the Civil Service Commission. LOI 468 was promulgated on October 1, 1976 and it was only this call-up letter of the Acting Chairman that made the undersigned aware of the need to formulate the necessary rules and regulations on the subject; wherefore, this proposed Revenue Memorandum Order was immediately prepared for your approval. It is, however, hereby pointed out that there is still the need to create a Screening Committee on the scholarship program envisioned in the said LOI. The creation of the said committee was intentionally omitted in the proposed memorandum order to leave upon your discretion the designation of its composition under perhaps a separate order. EFREN P. CASTAEDA Officer-In-Charge Career Development Division TAN-1126-986-7