Amending the Third Paragraph of Revenue Memorandum Order No. 38-70 Dated June 1, 1970 Regarding the Use of Official Receipts for Requisitioning Strip Stamps

July 20, 1971 REVENUE MEMORANDUM ORDER NO. 13-71 SUBJECT : Amending the Third Paragraph of Revenue Memorandum Order No. 38-70 Dated June 1, 1970 Regarding the Use of Official Receipts for Requisitioning Strip Stamps TO : All Concerned In order to avoid the possibility of Official Receipts used for the purchase of strip stamps to fall into the hands of unscrupulous persons, the third paragraph of Revenue Memorandum Order No. 38-70, should read as follows: "3. The requisitioner or purchaser presents the copy of the Official Receipt (BIR Form 25.24) together with a copy of the requisition to the Accountable Forms Division which shall verify the authenticity of the receipt and requisition. . . . .. As soon as the quantity requisitioned is handed to the requisitioner, the word ISSUED shall be stamped in bold prints across the face of the Official Receipts, followed by the date of issue and the initials of the issuing officer (See attached sample). . . . . ." cdt This measure is taken as an additional safeguard in the handling of Official Receipts. Strict compliance hereto is enjoined. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue