Inventory and Disposition of Unused Old Revenue Tax Receipts in the Possession of the Different Officials of the Bureau

January 31, 1979 REVENUE MEMORANDUM ORDER NO. 09-79 SUBJECT : Inventory and Disposition of Unused Old Revenue Tax Receipts (RTR) in the Possession of the Different Officials of the Bureau TO : All Regional Directors, Revenue District Officers, Revenue Collectors and Others Concerned In connection with Revenue Memorandum Order No. 30-78 dated October 25, 1978 promulgating a new system in the receipt of payments of Internal Revenue Taxes through the banking system, thereby amending the old system of issuing the Revenue Tax Receipts (RTR) and the unnumbered memorandum of the Assistant Commissioner dated December 5, 1978, the following procedure to determine the quantity of unused old Revenue Tax Receipts (RTR) in the hands of accountable officers in the Bureau as of December 31, 1978 is hereby promulgated for the guidance of all concerned. I. SCOPE All unused old Revenue Tax Receipts (RTR) in the possession of internal revenue officers shall be subject to inventory. cdt II. BIR OFFICES AND UNITS SUBJECT TO INVENTORY A. The Chief, Accountable Forms Division and employees in the National Office in possession of unused old Revenue Tax Receipts (RTR) issued to them prior to December 31, 1978. B. The Chief, Administrative Branch or other Accountable Officers in the Region in possession of unused old Revenue Tax Receipts (RTR) issued to them prior to December 31, 1978. C. District Collection Supervisors D. Revenue Collectors E. Cash Clerks, and F. Municipal Treasurers discharging the duties of Revenue Collection Officers. III. WHO SHALL UNDERTAKE THE INVENTORY A. Revenue District Level The Revenue District Officer or his duly authorized representative shall conduct the inventory of the RTR in the possession of the District Collection Supervisor, Revenue Collectors, Cash Clerks and Municipal Treasurers discharging the duties of Revenue Collection Officers. B. Regional Office Level The Assistant Regional Director or his duly authorized representative shall conduct the inventory of RTR in the possession of the Chief, Administrative Branch and other Accountable Officers in the region in possession of RTR issued to them prior to December 31, 1978. C. National Office Level The Fiscal Control Division shall undertake the inventory of RTR in the Accountable Forms Division and the other units in the National Office which are in possession of RTR issued to them prior to December 31, 1978. IV. PROCEDURE A. Revenue District Level 1. The inventory of unused old Revenue Tax Receipts (RTR) in the possession of officials in the district level shall be undertaken by the Revenue District Officer. If he lacks the necessary men to conduct the inventory, he can request the Regional Director to assign temporarily to his district, employees in the Regional Office to assist him in the inventory taking. Under no circumstances, however, shall a Revenue Collector, a Cash Clerk, or other officials who are in possession of unused old Revenue Tax Receipts (RTR) be designated as members of the inventory group. 2. In conducting the inventory, each pad of RTR shall be examined thoroughly so that the official undertaking the inventory can be sure that every set of the unused old RTR is complete and there are no gaps or nothing has been detached from the booklet. 3. After the inventory taking, all unused old RTR shall be surrendered by the Revenue Collector, Cash Clerks or any officials in the Revenue District in possession of said RTR and shall be receipted by the inventory officer using BIR Form 8.06 as receipt. (Annex A to Memo of Assistant Commissioner dated December 5, 1978.) 4. All the RTR subjected to inventory shall be checked as to the number of copies to a set and the serial numbers of each set to a pad or booklet with special attention on the original which is the taxpayer ' s copy . 5. The inventoried unused old RTR shall be placed in a box which could safely protect it from being pilfered or segregated from the bundle. 6. A listing of the RTR on BIR Form 8.06 (annex of unnumbered memo dated December 5, 1978) shall be prepared and copies of said inventory shall be distributed as follows: a. Original and sextuplicate to be placed inside the container for the Chief, Accountable Forms Division and Chief, Fiscal Control Division. b. Duplicate to the official who has custody of the RTR; c. Triplicate to the inventorying officer; d. Quadruplicate Revenue District Officer; and e. Quintuplicate to the Regional Director 7. The Revenue Collector, Cash Clerk or other officials in possession of unused old RTR shall be required by the inventorying officer to sign a certification that he has no more unused old RTR's in his possession. 8. After placing the RTR in the box, the same shall be sealed and the inventorying officer shall affix his signature across the flap, certifying to the correctness of the contents. 9. The inventorying officer shall see to it that the copy of the listing for the Revenue District Officer, the copy for the Regional Director properly labeled, and the certification in sub-paragraph 7 are submitted together with the unused old RTR to the Revenue District Officer. The inventory list of the RTR shall likewise be forwarded with the report. 10. The Revenue District Officer, after detaching his copy of the inventory list, shall forward the box containing the RTR and all the attachments to the Regional Director, who shall acknowledge receipt thereof. 11. The Regional Director or the Administrative Officer shall in turn, personally deliver the surrendered old RTR to the Chief, Accountable Forms Division. 12. The Chief, Accountable Forms Division in the presence of the Regional Director or the Administrative Officer, a representative of the Fiscal Control Division and a representative of the Accounting Division shall open the box and check the contents for correctness based on the enclosed listing. B. Regional Office Level 1. The Assistant Regional Director or his duly authorized representative shall take charge of the inventorying of unused old RTR in the Regional Office. 2. He shall follow the same procedures as outlined in the preceding paragraph except that the copy of the listing for the Revenue District Officer shall now be for his file. 3. He shall surrender the unused old RTR to the Regional Director who shall issue the receipt for the RTR. 4. The Regional Director shall likewise forward the unused old RTR surrendered from Regional Office to the Chief, Accountable Forms Division in the same manner as the RTR received from the Revenue District Officer. D. National Office Level The Chief, Accountable Forms Division and such other officials in the National Office who are in possession of the unused old RTR shall be inventoried by the officials of the Fiscal Control Division. The procedure for taking the inventory as detailed in the preceding paragraph shall also be followed in the National Office. V. DEPOSITORY OF SURRENDERED RTR ' s A. All surrendered unused old RTR from the Regional Office shall be stored separately from all other Accountable Forms in a vault. B. The old RTR's in the possession of the Chief, Accountable Forms Division shall likewise be stored in the same vault where those coming from the Regional Offices are kept but the transfer to the designated place shall be under the supervision of the group that conducted the inventory of the RTR in the Accountable Forms Division. C. When all the unused old RTR's have been surrendered, the Chief, Accountable Forms Division shall make arrangements with the Auditor for the Bureau of Internal Revenue and Central Bank officials for the burning of the surrendered unused old RTR's at the Central Bank incinerator or for recycling of the same. The arrangements shall cover the date and the place where the RTR's will be burned or recycled. D. The burning or recycling of the surrendered unused old RTR's shall be witnessed by the Chief, Accountable Forms Division, the Auditor for the Bureau, the Chief, Fiscal Control Division, the Chief, Accounting Division and a representative of the Central Bank. E. After the burning of the old RTR's proper adjustment should be made in the records of the Accountable Form Division and the Accounting Division. VI. EFFECTIVITY The provisions of this Revenue Memorandum Order are effective immediately. aisa dc EFREN I. PLANA Acting Commissioner