Official Guias as Accountable Forms

March 1, 1984 REVENUE MEMORANDUM ORDER NO. 08-84 SUBJECT : Official Guias as Accountable Forms TO : The Chief, Tobacco Tax Division The Chief, Accountable Forms Division The Chief, Property Division The Chief, Specific Tax Area Teams All Personnel Concerned In order to regulate the issuance and/or use of official invoices (guias) which is required to accompany all transfers or shipments of leaf tobacco from L-3, L-3TC, L-3R and L-6 permittees to consignees, to monitor the quantity of leaf tobacco received by said consignees, and to ensure that the correct amount of inspection fee is collected, the official invoice (guia) is now classified as an accountable form and its custody is hereby transferred from the Property Division to the Accountable Forms Division, National Office, BIR, Diliman, Quezon City. The Chief, Tobacco Tax Division and the Chiefs, Specific Tax Area Teams shall take inventory of all official guias in the possession of leaf tobacco dealers in their respective jurisdictions and turn over said inventory of official guias to the Accountable Forms Division, National Office, thru the Revenue Service Chief, Specific Tax. The Chief, Tobacco Tax Division and the Chiefs, Specific Tax Area Teams thru the Chief, Field Operations Division, may then requisition these forms from the Accountable Forms Division, in quantities dependent on the actual need of leaf tobacco dealers (L-3, L-3TC, L-3R and L-6) in their respective jurisdiction. Sufficient quantities of these accountable forms should be made available in the Offices of the Chiefs, Specific Tax Area Teams who will issue the same to leaf tobacco dealers in their areas of jurisdiction upon proper representation made to them. Please be guided accordingly. (SGD.) RUBEN B. ANCHETA Acting Commissioner