Limitations to the Use of the Reimbursement Expense Receipt, General Form No. 3(A), in Filing Claims for Expenses

July 8, 1969 REVENUE MEMORANDUM ORDER NO. 27-69 SUBJECT : Limitations to the Use of the Reimbursement Expense Receipt, General Form No. 3(A), in Filing Claims for Expenses TO : All Chiefs of Organizational Units and their Personnel In order to establish a systematic and effective control over expenses claimed thru the Reimbursement Expense Receipt, General Form No. 3 (A), which are observed to be increasing to an unmanageable level, and to clarify the proper usage of the form, the procedures and requirements embodied in this Order are hereby prescribed for strict compliance by all concerned. Article V of the National Accounting and Auditing Manual, Vol. I, on accounting Forms, defines the use of the Reimbursement Expense Receipt as follows: "SEC. 54. Reimbursement Expense Receipt, General Form No . 3 (A) . This form shall be used to support claims for reimbursement of expenses of more than P4.00 where the printed receipts are not available. It shall be signed by the person to whom payment was made and shall show the payee's address, and residence tax certificate number, date and place of issue. If the payee has no residence tax certificate, the signature shall be witnessed by one who has a residence tax certificate by stating the number, date and place of issue. This form shall be prepared in one copy." (Emphasis supplied) The afore-quoted Section 54 clearly states that the Reimbursement Expense Receipt is intended to serve in lieu of the invoice or the official receipt in case the printed form is not available to support claims for expenses, and is therefore not intended to take the place of either the General Voucher, General Form No. 5 (A), or the Traveling Expense Voucher, General Form No. 8 (A), as the present practice and interpretation seem to be. Henceforth, the following requirements must be met for each of the following expenses in order that payment could be made thru the Reimbursement Expense Receipt: I. Traveling Expenses 1. Travels of more than two (2) times in any week or more than five (5) times in a month shall be claimed thru proper accomplishment of the Traveling Expense Voucher and not the Reimbursement Expense Receipt. This will obviate the possibility that traveling expenses might be claimed beyond the maximum amounts set by Revenue Memorandum Circular No. 45-64 dated September 28, 1964. 2. Taxi fares claimed thru the Reimbursement Expense Receipt must be supported by any of the following documents: a) Copy or certified true copy of the Requisition and Issue Voucher showing the supplies and materials requisitioned that necessitated the hire of a taxi. b) Copy or certified true copy of the validated Remittance Advice to show that money had been remitted to the National Treasury and taxi had to be hired for security reason. c) A certification from the Division Chief that the hire of a taxi is necessitated by the volume of official papers being transmitted, or that there is no public utility conveyance plying the place visited. II. Repairs of Office Furniture and Equipment 1. The repair must be less than five (P5.00) Pesos, and no splitting of payment shall be allowed. 2. The reasonableness of the cost of repair must be duly approved by the Revenue Operations Head (Administrative) or his authorized representative. 3. The property number of the furniture or equipment repaired must be properly indicated. The Chief, Cash and Disbursement Division and the Chief, Accounting Division shall see to it that expenses claimed thru the use of the Reimbursement Expense Receipt are not paid unless they satisfy the foregoing requisites. aisadc This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue