Prescribing the Procedures and Conditions for the Transfer of Unused Auxiliary Invoices BIR Form Nos. 14.04 and 14.05, from the Bureau of Internal Revenue to the Department of Environment and Natural Resources

July 20, 1988 REVENUE MEMORANDUM ORDER NO. 27-88 SUBJECT : Prescribing the Procedures and Conditions for the Transfer of Unused Auxiliary Invoices BIR Form Nos. 14.04 and 14.05, from the Bureau of Internal Revenue to the Department of Environment and Natural Resources TO : All Internal Revenue Officers and Others Concerned Pursuant to Section 22 of Executives Order No. 273, the collection of charges on forest products is transferred to the Forest Management Bureau of the Department of Environment and Natural Resources. In order therefore that the National Government can economize on forms, authority is hereby granted for the transfer to the Department of Environment and Natural Resources of all unused auxiliary invoices (BIR Form Nos. 14.04 and 14.05) which are in the possession of revenue accountable officers, subject to the following procedures and conditions: A. Procedures: 1. Retrieval of the unused forms at the Regional Level a. Accountable officers in the revenue district shall turn over all their unused auxiliary invoices to their respective revenue district officer who shall issue the corresponding invoice receipts (BIR Form No. 8-05) in acknowledgment of receipt of the forms. b. The revenue district officer shall in turn, turn over the forms to the Chief, Administrative Branch of the region. c. The Chief, Administrative Branch of the region shall issue to the revenue district officer the corresponding BIR Form 8.05 in acknowledgment of the forms turned over to him by the latter. 2. Transfer of the unused forms to the Department of Environment and Natural Resources . a. Transfer at the regional level shall be done by the Chief, Administrative Branch thru the Regional Executive Director of the Department of Environment and Natural Resources. b. Auxiliary invoices in the possession of the Chief, Accountable Forms Division of the Central Office shall be transferred to the Department of Environment and Natural Resources thru its Department Property Officer. c. In both instances, the transfer of the forms shall be covered by a duly accomplished and approved Requisition and Issue Voucher (General Form No. 45A) of the Regional Executive Director, Property Officer of the Department of Environment and Natural Resources. d. The receipt of the form shall be duly acknowledged on the prescribed invoice receipts (BIR Form No. 8.05) by the requisitioning Regional Executive Director/Department Property Officer and witnessed by the BIR Regional Auditor/Resident Auditor. cd i e. Copies of all invoice receipts (BIR Form No. 8.05) covering such transfers shall be furnished the Accountable Forms Division, Bureau of Internal Revenue, to enable that Office to credit the issuances to the accountability of the revenue accountable officers concerned. B. Conditions: 1. The terms "DENR Form" shall be superimposed over the terms "BIR Form" before the forms are used by the Regional Offices of the Department of Environment and Natural Resources; and 2. The Department of Environment and Natural Resources shall use the terms "DENR Form" instead of "BIR Form" in the subsequent printing of the subject forms. The use of auxiliary invoices (BIR Form Nos. 14.04 and 14.05) by Bureau personnel, is hereby discontinued. This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner