Issue of Revenue Official Receipt (BIR Form No. 25.24) for Certification Fees in the International Tax Affairs Division

June 14, 1988 REVENUE MEMORANDUM ORDER NO. 28-88 SUBJECT : Issue of Revenue Official Receipt (BIR Form No. 25.24) for Certification Fees in the International Tax Affairs Division TO : All Internal Revenue Officers and Others Concerned In order to facilitate the issuance of tax clearance certificates to "Balikbayan", contract workers, and others concerned, the Revenue Collection Officer assigned in the National Office Building where the International Tax Affairs Division is also located shall have control over the issuance of Revenue Official Receipts (BIRM Form No. 25.24) to acknowledge payment of certification fees. However, the actual issuance of the Revenue Official Receipts may be done at the International Tax Affairs Division by a clerk designated by the Chief of said Division. For this purpose, the clerk designated to accept payment for certification fees and issue corresponding Revenue Official Receipt shall requisition from the Revenue Collection Officer concerned sufficient number of stubs of Revenue Official Receipts. Collection from certification fees shall be remitted to the Revenue Collection Officer from whom the Revenue Official Receipts were requisitioned. cd i It shall be the duty of the clerk of the International Tax Affairs Division to accomplish her "Daily Statement of Collection and Accountable Forms and Accountability [Provincial Form No. 95(a)] and submit the same to the Revenue Collection Officer concerned together with the collections made for the day. At the end of each month or when the need arises, the clerk concerned shall surrender to the Revenue Collection Officer concerned all stubs of used revenue official receipts, and replenish them with another requisition. For the purpose of fixing accountability, the clerk assigned to issue Revenue Official Receipt at the International Tax Affairs Division shall be directly accountable to the Revenue Collection Officer who furnish the stubs of Revenue Official Receipts. The Revenue Official Receipt shall not be issued for other taxes, except to acknowledge payment of certification fees. cd This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner