Emergency Use of Revenue Official Receipts (ROR's) in Areas Where Power Outages Occur

April 13, 1992 REVENUE MEMORANDUM ORDER NO. 17-92 SUBJECT : Emergency Use of Revenue Official Receipts (ROR's) in Areas Where Power Outages Occur TO : All Internal Revenue Officers and Others Concerned In order not to inconvenience the taxpayers in paying their income taxes for 1991 in areas where the New Payment Control System (NPCS) is now being currently implemented, RORs may, under the following conditions, be used in lieu of validated income tax returns in areas where the filing of returns and the payment of income taxes are required to be made through accredited banks. 1. The authority to issue ROR's under BIR Form 25.24 during long brownouts shall only be good for the deadline on April 15, 1992. It shall apply only to income tax payments and not to any other kind of tax. 2. The procedures provided in RMO 31-91 as amended by RMO 43-91 which allows collection officers to receive tax payments in places where there are no banks shall be strictly followed. 3. The booklets of ROR's used during brownout should be segregated to be used exclusively during the brownout periods only. A separate list of taxpayers with their respective addresses and tax payments shall be prepared and submitted to the NPCS Committee in addition to the regular BCS, ARDC's and CRDC's required to be submitted under the said RMO 31-91 as amended. This report shall also indicate the date, time and duration of the brownouts. cd i 4. Only Collection Officers duly bonded should be authorized to issue ROR's. 5. The Regional Directors and the Revenue District Officers shall be responsible for controlling the use and issuance of the ROR's and should institute measures to prevent issuance of ROR's when electric power is restored in the areas concerned. (SGD.) JOSE U. ONG Commissioner of Internal Revenue