Adoption of Control Measures for Documentary and Science Stamps Metering Machines in the Custody of Authorized Taxpayers

May 16, 1977 REVENUE MEMORANDUM ORDER NO. 20-77 SUBJECT : Adoption of Control Measures for Documentary and Science Stamps Metering Machines in the Custody of Authorized Taxpayers TO : All Internal Revenue Officials and Others Concerned In order to keep track of the movement and operation of documentary and science stamps metering machines in the custody of taxpayers, the following instructions and regulations are hereby promulgated: 1. The Regional Directors shall approve new applications for permits of documentary and science stamps metering machines to be operated within their respective jurisdiction. 2. The Indirect Taxes Division, who is it present the record custodian of metering machine users, shall provide all regional offices with a list of documentary and science stamps metering machines in operation in their jurisdiction for the information and of periodic inspections of Directors. 3. The Disbursement and Bonding Section (Metering Machines Unit), General Services Division, shall henceforth keep the records/files of all documentary and science stamps metering machine operations instead of the Indirect Taxes Division as presently done. 4. Revenue District Officers shall check all documentary and Science stamps metering machines, new and old, and require their fieldmen to submit monthly reports on the status of all machines and their collections therefrom. 5. Everytime a new permit is granted or a change of status of the machine occurs or is requested by machine operations, whether for repair or cancellation of permit, a written request shall first be submitted by the machine operator in triplicate and distributed as follows: Original Revenue District Officer Duplicate General Services Division Disbursement and Bonding Section (Metering Machines Unit) Triplicate BIR Auditor 6. Upon receipt of notice or request, the Bureau official concerned shall make the necessary notations in his record book. cdta 7. If the notice received is a request for repair, the Revenue District Officer shall send his representative to the place where the machine is undergoing repair to verify the request. 8. If an anomaly is discovered during the machine's repair or during its daily normal use, the fieldman concerned shall submit a written report to the RDO within 24 hours who in turn, shall subsequently conduct a formal investigation of the matter. 9. The Regional Director shall then be advised of the result of the investigation conducted by the RDO. 10. The penal provisions under Section 240 of the NIRC, quoted, hereunder, shall be imposed on erring taxpayers: "SEC. 240. Falsification, counterfeiting, restoration, or alteration of documentary stamps; . . . Any person who has in his possession any such false, counterfeit, restored . . . shall for each offense be fined a sum not less than one thousand pesos nor more than five thousand pesos and imprisoned for a term of not less than one year nor more than five years." 11. Revenue District Officers shall include in their summary Reports of Collection (Form 12.32) collections from documentary and science stamps metering machines. This Order amends paragraph 1-b(6) of RMO 11-76, dated February 16, 1976 and all provisions or instructions inconsistent herewith shall be deemed superseded or modified. This Order shall take effect upon its approval. cd EFREN I. PLANA Acting Commissioner TAN 1456-040-3 ANNEX December 13, 1976 REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City June 2, 1977 MEMORANDUM to The Chief, Records Division Enclosed herewith is Revenue Memorandum Order No. 20-77, the subject matter of which is "Adoption of Control Measures for Documentary and Science Stamps Metering Machines in the Custody of Authorized Taxpayers". As you will note, the original was signed by the Commissioner but he has a correction on page 1 and a note on page 2 on the omission of the quotation of Section 240 of the NIRC. To avoid confusion, I had it retyped. It is suggested that in mimeographing the copies for distribution the retyped copy should be followed instead of the one signed by the Commissioner with correction. LAURO D. ABRAHAN Assistant Commissioner TAN A1658-L1117-A-7 REFERENCE SLIP February 3, 1977 Mr. Cesar M. Valdez Thru: The Revenue Service Chief (Financial & Management) This is in reply to your queries of January 10, 1977 regarding our attached proposed RMO for documentary and science stamps metering machines. 1. The proposed RMO is for documentary and science stamps metering machines only. 2. Revenue Regulations No. 6-75 is for stamps metering machines operated by our collection agents or BIR authorized personnel using these machines in the offices of the Register of Deeds, while our proposed memo is for stamps metering machines under the custody of the taxpayers. I hope this satisfactorily answers your queries. I'm sorry this is a bit delayed which is caused by the fact that the analyst responsible for this job was on vacation. GENARO C. LUALHATI Acting Chief, Management Division TAN 3151-847-5