Transmitting, Processing, and Control of Original Copies of Official Receipts

April 28, 1969 REVENUE MEMORANDUM ORDER NO. 20-69 SUBJECT : Transmitting, Processing, and Control of Original Copies of Official Receipts The objectives sought to be achieved in the revision of the design and the change in the manner of distribution of the official receipt (BIR Form 2524) are to install a realistic method of compiling statistical tax data geared towards selective and specialized analysis, to establish efficient method of accounting revenues, and to eliminate time-consuming and costly method of verifying unpostable official receipts. The revision of the official receipt has resulted in some changes of certain portions of our standard procedures. Some changes need immediate implementation; others will be phased out gradually until conditions become favorable. The procedures and responsibilities under the new set-up shall be as follows: A. Collection Agent 1. The preparation and submission of "Form A" reports required by Revenue Memorandum Order No. 64-65 shall henceforth be discontinued. 2. No copy of the official receipt shall be attached to any tax return. The official receipt number, amount paid, date paid, and initial of collecting officer shall always be indicated in the space provided for in the return. 3. Returns with payments shall be batched separately in quantities of fifty (50) or less and in the numerical sequence of the official receipt issued to acknowledge payments thereof. 4. Except for cancelled receipts, all original copies of issued official receipts shall be forwarded at the end of each month to the Data Processing Center, batched in fifties by Official Receipt number sequence. 5. The Official receipt originals shall be sent to the Data Processing Center using a duly accomplished transmittal sheet (BIR Form 1240), sample attached, as the transmittal document. Instructions for accomplishing and distributing copies of this form are given at the back thereof. 6. The adding machine tape used in summing up the collections, if available, shall be attached to the original of the transmittal sheet. cdt 7. Until further notice, units now preparing and submitting BIR Forms 12.31, 12.32, 12.01 and other statistical data shall continue to do so. 8. Collection Agents of North and South Manila, Quezon, Pasay, Caloocan Cities, Makati, Paraaque, Pasig, Mandaluyong, Las Pias, San Juan, Marikina, Navotas, Malabon, Muntinlupa (Rizal) and Valenzuela (Bulacan) shall transmit to the Data Processing Center official receipt originals on a weekly basis as provided for in Revenue Memorandum Order No. 14-69. B. Data Processing Center 1. The quantity of official receipts received and the total of the amounts indicated in each receipt shall be checked against the figures in the transmittal sheet. Discrepancies discovered shall be communicated to the Collection Agents Division including unreadable receipts. 2. The original of the official receipt shall be the principal posting document to credit accounts. 3. The receipts, after they have been processed shall be sent to the Records Division for safe-keeping and storage. C. Collection Agents Division 1. Follow-up unsubmitted official receipts and undertake action to reconcile information as communicated by the Data Processing Center. D. Revenue Regional Directors and Revenue District Officers 1. Responsible for seeing to it that the receipts are properly accomplished according to instruction and that the provisions in this Order are faithfully complied with by those concerned in their areas of jurisdictions. cdt This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue INSTRUCTIONS 1. Indicate for each teller the quantity, the inclusive serial numbers of the receipts issued, (include the serial numbers of the cancelled receipts) and the total amount collected. 2. Indicate the serial numbers of the cancelled official receipts and the total number of official receipt cancelled. (Cancelled receipts shall not be forwarded to the Data Processing Center.) 3. Indicate the inclusive serial numbers of the receipt (or at the back hereof if space is not enough) for Residence Certificates A, B, C, and C-1, and the total amount for each class. 4. Indicate the total amount collected for the documentary stamps and for science stamps sold. 5. Indicate the amount of cash advance liquidated [receipts and General Voucher No. 5(A) submitted] 6. Distribute copies as follows: 1st copy Data Processing Center 2nd copy Revenue District Office 3rd copy Collection Branch (attached to 3rd copy of BIR Form 12.31) 4th copy file, Collection Agent INSTRUCTIONS A. Original bill may be attached to voucher or made out on the voucher direct if properly itemized. B. Reimbursement vouchers should be stated as such and should be accompanied by receipts, whenever these are required by regulations, in evidence of the correctness of the claim. C. The certificate should be filled in and signed by the responsible officer having direct supervision and knowledge of the facts in the case. D. If voucher covers purchase of expendable or non-expendable property, the disbursing officer is not warranted in making payment thereon until the officer accountable for such property receipts therefor on the face of the voucher. E. Illegible signatures and those by mark must be witnessed by a responsible disinterested third party, whose address should be secured and stated on the space provided in the receipt. Vouchers in favor of a firm or corporation should be receipted by a member of the firm or corporation, thus: "Jones, Brown & Co., by John Jones, Member of the firm." Signatures of agents should be supported by power of attorney unless payment is made by check drawn in favor of the principal. F. Certificates Nos. 1 and 2 need not be accomplished in the case of cash advances. G. All cash payments from cash advances must be preaudited by the Auditor in accordance with Auditor General Circular No. 7 dated August 31, 1948.