Disposition of the Copies of Cancelled Revenue Official Receipts

February 12, 1970 REVENUE MEMORANDUM ORDER NO. 20-70 SUBJECT : Disposition of the Copies of Cancelled Revenue Official Receipts This is a supplement to Revenue Memorandum Order No. 20-69 dated April 28, 1969, by adding to Title A, paragraph 4 of said Order which shall read, as follows: "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. When a receipt is cancelled, for whatever reason, the word 'CANCELLED' shall be written boldly diagonally across the receipt as well as the reason for its cancellation in a manner such that the carbon impressions thereof shall appear on all the copies of the official receipt . These notations shall be initialed and dated by the issuing officer of employee . The original, duplicate and triplicate copies of the cancelled receipt shall be submitted to the city/provincial auditor together with the report of collections (BIR Form No . 12 . 31 or the DPC abstract of collections) . Cancellation of official receipts issued for checks that were later dishonored shall be governed by the provisions of Revenue Memorandum Circular No . 1-69 dated December 9, 1968 implementing GAO Circular No . 110 dated October 10, 1968 . cdt MISAEL P. VERA Commissioner of Internal Revenue