Assignment and Maintenance of Motor Vehicles

February 15, 1988 REVENUE MEMORANDUM ORDER NO. 11-88 TO : All Revenue Official Concerned SUBJECT : Assignment and Maintenance of Motor Vehicles PURPOSE : 1) To Protect the Interest of the Government in the Utilization of Official Motor Vehicles; 2) To Establish a Rational System in the Assignment of Official Vehicles; and, 3) To Promote and Ensure Economy in the Use, Repair and Maintenance of Official Motor Vehicles GENERAL POLICIES - 1. As a general rule, motor vehicles attach to the offices where they are assigned, and cannot be brought by the Chief of Office concerned to his new assignment. 2. Assignment of new vehicles shall be based on the needs of the service as determined by the Assistant Commissioner (Personnel & Administrative Service) subject to the approval of the Commissioner. 3. Reassignment of vehicles within a Service or Region shall be the responsibility of the Assistant Commissioner or Regional Director concerned, subject to the approval of the Deputy Commissioner who has jurisdiction over administrative matters. 4. Reassignment of vehicles from one Service/Region to another shall be made thru the Assistant Commissioner (Personnel & Administrative Service), subject likewise to the approval of the Deputy Commissioner who has jurisdiction over administrative matters. 5. In case an office is abolished, any motor vehicle assigned to it shall be returned to the Property Division. 6. If, for any reason, an official decides to surrender a vehicle assigned to his Office, said vehicle shall likewise be returned to the Property Division. MAINTENANCE & REPAIR OF VEHICLES - The Motor Vehicles Maintenance Section, Property Division, shall undertake all repairs of BIR motor vehicles. In cases where repairs by said Section cannot be made due to reasonable causes, such repairs elsewhere shall be made thru canvass, subject to the approval of the Assistant Commissioner, Personnel & Administrative Service, if in the National Office, or the Regional Director, if in the Region. The following procedure shall be followed: 1. A request for pre-repair inspection shall be made by the official concerned on the prescribed form (Annex "A") to be approved by the Chief, Property Division/Chief, Administrative Branch. 2. The requisition and issue voucher covering the materials, spare parts or service (if private repair service is necessary) shall likewise be approved by the Chief, Property Division/Chief, Administrative Branch. 3. The purchase of materials or spare parts shall be made thru canvass. These articles, as well as services requisitioned shall be subject to the approval of the Inspection and Acceptance Committee created for the purpose. Sales invoices covering the purchase of parts/services should show the plate number of the vehicle serviced. 4. All waste materials shall be surrendered to the Chief, Motor Vehicles Maintenance Section/Chief, Administrative Branch for records and audit purposes. acd Immediately upon receipt of such waste materials, the Chief, Motor Vehicles Maintenance Section/Chief, Administrative Branch shall prepare a waste material report to be attached to the disbursement voucher covering the purchase of materials/parts replaced. RECORDS TO BE KEPT - The Motor Vehicles Maintenance Section shall maintain the following records on appropriate ledger cards showing the assignee and place of assignment, vehicle brand, model, color and plate number, engine number and motor vehicle number: 1. Expenses arising out of requisition and issue vouchers. In the case of tires assigned to the car/vehicle, the Serial Numbers shall likewise be recorded. 2. Other significant transactions that should form part of the "track record" of the vehicle. For the above purpose xerox copies of pertinent receipts/sales invoices shall be kept in the Motor Vehicles Maintenance Section for a period of three (3) years, after which the same may be turned over to the Records Division for disposal. In the Regions, the above records shall be maintained in the Administrative Branch. REPORTS TO THE COMMISSIONER - Every January, the Property Division and the respective Chiefs of the Regional Administrative Branches shall submit a report to the Commissioner on vehicles maintenance showing the following information (please see Annex "B"): 1. BIR Official/Office where vehicle is assigned; 2. Total replacement/repair service cost; 3. Number of tires replaced and total cost of the same accidents; 4. Cars/drivers involved in 5. Reported violations on official use. casia Copies of the reports of the Administrative Branches shall be furnished the Chief, Property Division. EFFECTIVITY - This Order takes effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner