Amendment to Revenue Memorandum Order No. 51-76
Revenue Memorandum Order No. 14-78 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Apr 20, 1978
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April 20, 1978 REVENUE MEMORANDUM ORDER NO. 14-78 SUBJECT : Amendment to Revenue Memorandum Order No. 51-76 TO : All Revenue Officials and Others Concerned In connection with the implementation of the sub-allotment system in the Bureau of Internal Revenue thru the procedure prescribed under Revenue Memorandum Order No. 51-76, dated December 18, 1976, it was noted in the implementation that there are parts of the procedure which are not in accordance with prescribed management guidelines. In order to conform with the guidelines, paragraph 5 under Procedures is hereby amended to read as follows: "5. The unit officer concerned in the revenue region shall prepare the vouchers for the payment of the obligations they have incurred. The unit head concerned or his authorized representative shall certify to the correctness of the claims shown in the voucher and shall forward the same together with all supporting documents to the Regional Accounting Officer in the Regional Office for processing. cdt Processing by the Regional Accounting Officer shall include, among others, the examination of all supporting documents to ascertain their completeness and propriety and the determination of the correct amount that shall be allowed. After processing by the Regional Accounting Officer, the voucher with all its supporting documents shall be transmitted to the Regional Budget Officer for funding and control for the amount allowed. The latter shall see to it that at all times the total obligations incurred does not exceed the amount allotted to the revenue region concerned. The voucher with all its supporting documents shall then be forwarded to the Regional Director or his duly authorized representative for approval. Upon approval, the voucher shall be forwarded to the Regional Accounting Officer and the latter shall post in the index card of the payee the amount so allowed. After posting, the voucher shall be forwarded to the Regional Disbursing Officer who shall draw a treasury check in payment of the obligation. This Order shall take effect immediately. aisa dc EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-P4519-F2828-A-8
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