Records Division: Repository of Originals of Issuances and Instructions

April 27, 1976 REVENUE MEMORANDUM ORDER NO. 21-76 SUBJECT : Records Division : Repository of Originals of Issuances and Instructions There has usually been considerable difficulty in locating originals of issuances and instructions from the Commissioner or Deputy Commissioner because of the propensity to keep such documents in the office or personal files of those who originated or initiated them. However, because of the need for ready reference and easy accessibility to such documents, it is hereby instructed that the original of any memorandum, letter and other issuance addressed to an employee, group of employees or unit of organization of the BIR shall be filed with the Records Division regardless of who originated or initiated the issuance. Documents covered by this Order include travel instructions, special assignments, and such other orders as may be issued from time to time. This Order however excludes orders and instructions on personnel matters addressed to individual employees as well as internal revenue rulings the originals of which should be with their corresponding dockets. The Records Division shall file these issuances in chronological sequence and make a running index thereof for immediate accessibility and easy reference. Strict compliance herewith is enjoined. cdt EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3