Prescribing the Use of Authority to Issue Payment Order/Accept Payment (BIR Form 2319A)

January 23, 1989 REVENUE MEMORANDUM ORDER NO. 14-89 SUBJECT : Prescribing the Use of Authority to Issue Payment Order/Accept Payment (BIR Form 2319A) TO : All Internal Revenue Officers and Others Concerned I. Objectives: This Order is issued: 1. To set up standard procedures for efficiency and effectiveness in collecting taxes either through the banking system or through the Revenue Official Receipt system; 2. To effectively facilitate and expedite the processing of documents in accepting payments of internal revenue taxes by simplifying the forms used; and cdt 3. To define the duties, responsibilities and accountability of the Revenue Offices concerned with regard to their obligation as Accountable Officers relative to the issuance of herein prescribed accountable forms. II. Guidelines: BIR Form 2319A, Authority to Issue Payment Order/Accept Payment (ATIPO/ATAP) is hereby prescribed, which consolidates BIR Forms 23.19 and 23.19A. A. The ATIPO/ATAP shall be an accountable form. As such the following shall be observed: 1. Printed forms shall bear consecutive serial numbers at the upper right hand corner; 2. The printing thereof shall be in triplicate, bound in fifty (50) sets per pad, and done only upon approval of the Commissioner of Internal Revenue, or his duly authorized Internal Revenue Officer. 3. Distribution of the ATIPO/ATAP shall be as follows: Original PO/ROR Issuing Officer's copy Duplicate ATIPO/ATAP Issuing Triplicate Officer's copy All copies of the certificate should be duly signed/initialed by all authorized signatories/personnel. B. The Accountable Forms Division shall be the custodian of the blank ATIPO/ATAP forms and shall maintain permanent record books thereon specifying the following: 1. Name of requisitioning officer and his designation; 2. Date of requisition; 3. Serial numbers of the requisitioned blank forms; and 4. Number of pads requisitioned. aisa dc C. The Chief Accountable Forms Division shall, prior to the delivery of the blank forms to the requisitioning officers concerned, indicate in the record book the pertinent information required. D. The ATIPO/ATAP shall cover payments of all internal revenue taxes. E. Officers Authorized to Requisition ATIPO/ATAP: 1. In the National Office - Chief of the investigating & collecting divisions where the docket/records of the pertinent cases were handled; 2. In the Regional Offices - Revenue District Officers and Chiefs of Branches/Excise Tax Area Team. F. Offices Authorized to Issue ATIPO/ATAP: 1. In the National Office: a. Investigating/collecting divisions which have custody of the docket/records of the case; b. Accounts Receivable/Billing Division for all cases involving national accounts. 2. In the Regional Offices: a. The Revenue District Officers; and b. The Chiefs of Branches/Excise Tax Area Teams. G. To insure legibility all entries in all copies of the ATIPO/ATAP must be typewritten. H. If a taxpayer was issued an ATIPO/ATAP after the close of banking hours, but not later than the due date for the payment of tax liability, the words "ISSUED AFTER 4:00 PM" shall be indicated on said document to enable the taxpayer to pay up to 12:00 Noon of the following day without penalty. aisa dc III. Repealing Clause: All Orders conflicting with provisions hereof are hereby repealed. IV. Effectivity: This order shall take effect immediately. (SGD.) JOSE U. ONG BIR Commissioner