Further Amending the Procedure in the Requisition of Accountable Forms Prescribed under Revenue Memorandum Order No. 1-72

February 14, 1975 REVENUE MEMORANDUM ORDER NO. 17-75 SUBJECT : Further Amending the Procedure in the Requisition of Accountable Forms Prescribed under Revenue Memorandum Order No. 1-72 TO : All Accountable Officers and Others Concerned For the purpose of providing prompt and adequate supply of accountable forms in the collection units, subject to the limitation prescribed in Section 62, National Accounting and Auditing Manual, the District Revenue Collection Supervisors are constituted as bonded accountable officers to handle and distribute accountable forms to collection agents assigned in the revenue district, in accordance with the following procedure: 1. As heretofore, the Chiefs of the Administrative Branches, except in revenue regions Nos. 7 and 8 (Manila), shall procure from the Chief, Accountable Forms Division, Manila, sufficient stock of accountable forms such as the Revenue Official Receipts (BIR Form No. 25.24), documentary and science stamps, and Tax Payment Acceptance Order (TPAO). 2. The District Revenue Collection Supervisor, who is required to be bonded, shall in turn procure accountable forms from the Chief, Administrative Branch for issuance to collection agents in the revenue district. As custodian of accountable forms, the Collection Agents under the jurisdiction of the district shall submit their requisitions to him for filling up the requirements for accountable forms instead of submitting them to the Chief Administrative Branch as heretofore. No accountable form shall be issued by the Chief, Accountable Forms Division, Chief Administrative Branch or District Revenue Collection Supervisor unless the prescribed requisition and issue voucher [General Form No. 45 (A)] is accomplished and duly approved by the revenue official concerned. Requisition and issue vouchers prepared by the Chief, Administrative Branch shall be approved by the Regional Director; those prepared by the District Revenue Collection Supervisor and Collection Agents shall be approved by the Revenue District Officer concerned. No accountable form shall be issued by the Chief, Accountable Forms Division, Chief of the Administrative Branch or the District Revenue Collection Supervisor unless the invoice/receipt for such accountable forms is prepared on General Form No. 33 (A) or on BIR Form No. 8.05. Immediately after the end of the month or upon transfer of accountability to another officer, the accountable officer shall prepare and submit to the auditor concerned a report of his accountability for accountable forms on General Form No. 16 (A). All instructions of this Office inconsistent herewith are repealed or modified accordingly. This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5