Fixing of Responsibility and Setting-Up of Guidelines on Matters Covering Payment of Claims of Revenue Attaches and Representatives

March 8, 1982 REVENUE MEMORANDUM ORDER NO. 08-82 SUBJECT : Fixing of Responsibility and Setting-Up of Guidelines on Matters Covering Payment of Claims of Revenue Attaches and Representatives TO : All Internal Revenue Officers and Employees Concerned I. PURPOSE To properly delineate responsibility in relation to RAO 2-80 dated October 2, 1980 which established the Revenue Attache Unit as a separate unit under the Office of the Commissioner, the following policies and procedures are prescribed for all concerned. II. POLICIES 1. It shall be the added responsibility of the Revenue Attache Unit to attend to all request of the revenue attaches and representatives relative to various claims for payment such as those for salaries, other allowances including clothing allowance and others. This function currently being performed by the Budget Division shall be transferred to the Revenue Attache Unit upon the approval of this Order. cdt Henceforth, all communications and queries pertaining to the abovestated claims shall be directed to the Revenue Attache Unit. 2. It shall be the duty of the said Unit to inform the revenue attaches and representatives on the various documentary requirements and the proper accomplishment of the required forms as supporting papers for each type of expense to insure smooth flow of processing. III. PROCEDURE The following procedures shall be adopted by all units concerned: 1. Revenue Attache Unit a) Take initial action on all communications and other papers pertaining to said claims coming from our revenue extension offices abroad. Make certain that all the supporting documents are attached and the required forms correctly filled-up. b) Compute/review the correctness of the amount of claim and prepare 10 copies of the Request for Fiscal Agency Service (FAS). However, in the case of maintenance and other operating expenses, the vouchers shall pass the Accounting Division first for processing before any FAS is prepared. casia 2. Budget Division Prepare the Request for Obligation of Allotment (ROA) 3. Accounting Division a) Process the FAS and control the ROA b) Pre-audit the voucher 4. Personnel & Administrative Service Approve the FAS 5. Commission on Audit (COA) Pre-audit the claim 6. Revenue Attache Unit Upon receipt from COA, transmit 5 copies of the FAS to Central Bank (CE) for remittance and furnish the Accounting Division 2 copies of the approved FAS. In this regard, the Revenue Attache Unit shall make follow-ups with CB until actual remittance is completed. IV. REPEALING CLAUSE Any circular, order or portions thereof which are inconsistent with this Order are hereby revoked or modified. V. EFFECTIVITY This order takes effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner