Prescribing the Use of New Letter of Authority (BIR Form No. 19.65, Revised January 1994), and Providing the Necessary Guidelines and Instructions for Its Requisition and Accounting

April 14, 1994 REVENUE MEMORANDUM ORDER NO. 27-94 SUBJECT : Prescribing the Use of New Letter of Authority (BIR Form No. 19.65, Revised January 1994), and Providing the Necessary Guidelines and Instructions for Its Requisition and Accounting TO : Assistant Commissioners, Regional Directors, Revenue District Officers and Others Concerned I. OBJECTIVES 1. Prescribes the use of new Letter of Authority, BIR Form No. 19.65. Revised January 1994 (ANNEX A), and provides the guidelines for its requisition and accounting by particular offices. cd i 2. Sets the necessary guidelines for the control, monitoring and accounting of Letters of Authorities requisitioned and issued. II. GUIDELINES AND INSTRUCTIONS 1. Use of new Letter of Authority - The new Letter of Authority (BIR Form 19.65, Revised January 1994), sample of which is attached as Annex A of this Memorandum Order, shall hereinafter be used for all investigations as required under Revenue Memorandum Order No. 26-94 prescribing the Audit Program for 1994. 2. Requisitioning of New Forms - 2.1 Only authorized officials can requisition the new Form 19.65 from the Chief, Accountable Forms Division. For this purpose, duly authorized officials refer to the Assistant Commissioner, Intelligence and Investigation Service in the National Office, the Chiefs of Special Investigation Divisions in the Revenue Regions, the Revenue District Officers and any other officer that may be authorized by the Commissioner. acd 2.2 The number of BIR Form 19.65 that can be requisitioned at any one time shall not exceed the average monthly cases (total cases for the year divided by 12 months) prescribed under Revenue Memorandum Order No. 26-94. In case the number to be requisitioned shall exceed the aforestated limitation, the requisitioning officer shall first submit a written justification to this effect for approval of the Assistant Commissioner, Assessment Service. 3. Accounting of New Forms - 3.1 All officers authorized to requisition BIR Form 19.65 under Paragraph 2.1 of this Order shall submit a duly accomplished General Form No. 16(A) (Monthly Report of accountability) not later than the 10th day of every month to the Chief, Accountable Forms Division and to the Assistant Commissioner, Performance Monitoring Service. Furthermore, all existing provisions under RMO No. 4-89, as amended by RMO No. 12-89, regarding the monitoring and reporting of Letters of Authority shall still be effective except that, the copy of the reports prescribed therein to be submitted to the Chief, Management Division, are now to be forwarded instead to the Assistant Commissioner, Performance Monitoring Service. Failure to submit these reports shall be a ground for denial of requisitions and any other sanctions that may be prescribed under existing Orders and Regulations. casia III. SURRENDER OF OLD BIR FORMS 19.65, 19.65-A(RR), 19.65-A(OAS) The use of old BIR Forms 19.65, 19.65-A(RR), 19.65-A(AOS), revised as of 1982, 1981 and 1976 respectively, shall be discontinued and all remaining unissued forms in the possession of all offices shall be surrendered and duly accounted to the Chief, Accountable Forms Division using General Form No. 16(A) not later than April 30, 1994. The Chief, Accountable Forms Division, shall monitor compliance herewith and shall submit a report of the results of the surrendered Letters of Authority to the Deputy Commissioner for Operations not later than May 15, 1994. No new BIR Forms 19.65 (Revised January 1994) shall be released to the requisitioning officer for failure to comply with these instructions. IV. REPEALING CLAUSE All orders and issuances inconsistent with this Memorandum Order are hereby repealed or modified accordingly. V. EFFECTIVITY This Order shall take effect upon approval. aisa dc LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue