Payment of the Monthly Honoraria Given to Municipal Treasurers Deputized as Acting BIR Collection Agents in the Regional Offices

March 14, 1980 REVENUE MEMORANDUM ORDER NO. 13-80 SUBJECT : Payment of the Monthly Honoraria Given to Municipal Treasurers Deputized as Acting BIR Collection Agents in the Regional Offices TO : All Regional Directors, Revenue District Officers, Municipal Treasurers Acting as Ex-Officio BIR Collecting Officers and Others Concerned In order to expedite the payment of honoraria claimed by Municipal Treasurers acting as ex-officio BIR Collecting Officers, the approval, processing and payment thereof shall now be done in the regional offices. cd i It shall now be therefore the responsibility of the Revenue District Officer who has direct supervision over the ex-officio BIR Collecting Officers to see to it that the following requirements are complied with before passing upon the vouchers covering claims for honoraria: 1) The monthly reports of collections (BIR Forms Nos. 12.01 and 12.31) and remittances must be up-to-date and submitted together with the required supporting documents on or before the 5th day of the following month to the offices concerned as required under COA Circular No. 78-78 dated March 7, 1978; cdt 2) The monthly collections must not be less than P50.00. Ex-officio BIR Collecting Officers with collections less than P50.00 a month shall not be entitled to the honorarium for that particular month; 3) The vouchers covering the claim must be submitted within 60 days after the end of the month to the Revenue District Officer for approval. Vouchers not received within the 60-day period as required under RMO No. 40-75 dated July 31, 1975 shall not be paid unless justified by valid reasons; 4) In the case of a Municipal Treasurer, newly deputized as ex-officio BIR Collecting Officer, his first claim for honorarium shall be approved only after he has submitted to the Revenue District Officer a copy of the Invoice and Receipt of Transfer of Funds executed by the outgoing BIR Collection Agent. This Order shall take effect immediately. (SGD.) EFREN I. PLANA Acting Commissioner