Use of Revenue Official Receipts (BIR Form No. 25.24)

February 15, 1990 REVENUE MEMORANDUM ORDER NO. 14-90 SUBJECT : Use of Revenue Official Receipts (BIR Form No. 25.24) TO : All Revenue Regional Directors, Revenue District Officers, Collection Agents and Others Concerned It has been observed that Revenue Official Receipts (BIR Form No. 25.24) are being used in the collection of certification fees. Certification fee is not an internal revenue tax and is accounted for as miscellaneous income. Besides, the certification fee is only P3.00 and the present cost of printing one (1) set of Revenue Official Receipt is P1.53, thus only P1.47 goes into the National Treasury. The cost of one (1) set of General Form No. 13-A (Official Receipt being used by other government offices for the collection of certification fees) is P0.575. cdt To conserve the limited stock of Revenue Official Receipts (BIR Form No. 25.24) that the Bureau has and for economy, all Revenue Regional Directors and Revenue District Officers are hereby directed to instruct the revenue collection agents under their jurisdiction to refrain from using Revenue Official Receipts (BIR Form No. 25.24) in the collection of certification fees. Instead, they should be instructed to use General Form No. 13-A. General Form No. 13-A shall be secured from the Accountable Forms Division by the regional offices upon submission of their duly approved requisitions. To guide the Bureau in the future procurement of the said form, all revenue regional offices are hereby required to submit to the Chief, Accountable Forms Division not later than February 28, 1990, the quantity of Official Receipts (General Form No. 13-A) needed annually by the collection agents under their respective jurisdiction. Strict compliance herewith is enjoined. cd i This Order shall take effect March 1, 1990. (SGD.) JOSE U. ONG Commissioner of Internal Revenue