Procedure in Calling up Delinquent Reports of Accountable Forms Received and/or Issued and Providing for the Suspension of the Payments of Salaries and Other Allowances Due or Becoming Due to Accountable Officers With Delinquent Reports

July 5, 1972 REVENUE MEMORANDUM ORDER NO. 21-72 SUBJECT : Procedure in Calling up Delinquent Reports of Accountable Forms Received and/or Issued and Providing for the Suspension of the Payments of Salaries and Other Allowances Due or Becoming Due to Accountable Officers With Delinquent Reports In order to have definite and accurate accounting of accountable forms, it is hereby directed that the Chief Accountant shall henceforth send letters direct to the Accountable Officers, (copy furnished the Regional Director) calling for such reports, by registered air mail with return card. Within seven days (7) from receipt of such letter, the Accountable Officer concerned, shall prepare such reports for immediate submission to the Chief Accountant of the Bureau, in accordance with standing rules and regulations on the matter, or, in lieu of such reports, written explanation why the same could not be prepared and submitted on time, as required. In the determination of whether or not such reports, or such letters of explanation, as the case may be, are submitted within the aforesaid seven-day period, the date the same are deposited at the post office for mailing shall be considered the date of submission. Non-receipt of such reports or of such letters of explanation by the Office of the Chief Accountant within fifteen (15) days from the lapse of the seven-day period aforementioned, shall be considered prima facie evidence of the violation of this order. cdt Any violation of this circular shall cause the suspension of the payment of the salaries and other allowances due the Accountable Officer concerned, as well as his immediate supervisor who shall be considered equally responsible with the former, until and after such reports or such letters of explanation, as the case may be, shall have been received by the office of the Chief Accountant. This is without prejudice to any administrative and/or criminal action which this office may take against the erring personnel. The Chief of the Accounting Division shall report all such violations to the Deputy Commissioner (Administration) who shall direct the Chief, Personnel Division to issue the pertinent notice of suspension of payments of salaries and/or other allowances to the Chief, Accounting Division and the personnel concerned. Strict compliance herewith is enjoined. MISAEL P. VERA Commissioner of Internal Revenue