Procedures to be Followed in Determining the Quantity of BIR Accountable Forms to be Procured

July 20, 1976 REVENUE MEMORANDUM ORDER NO. 30-76 SUBJECT : Procedures to be Followed in Determining the Quantity of BIR Accountable Forms to be Procured TO : The Chiefs, Accountable Forms Division, Manufactured Tobacco Tax Division and Alcohol Tax Division, and Others Concerned In order to prevent the printing and accumulation of accountable forms beyond the reglementary stock level, the following procedure is hereby prescribed in determining the quantity of BIR accountable forms to be procured locally or abroad, such as documentary, science, and cigarette strip stamps, labels, revenue official receipts, etc. I. Accountable Forms With Face Money Value 1. Whenever an item becomes low in stock based on its perpetual inventory record, the Chief of the Accountable Forms Division shall immediately inform the operating unit concerned relative thereto. 2. Upon receipt of the advice from the Chief of the Accountable Forms Division regarding the particular item that needs replenishment, the operating unit shall determine the quantity to be procured for six-months consumption if locally acquired, and twelve months if acquired abroad, based on the average monthly consumption for like periods preceding such determination. This shall be communicated to the Accountable Forms Division without delay. 3. The Chief of the Accountable Forms Division shall then prepare a memorandum to the Assistant Commissioner, thru the Revenue Service Chief (Administrative), stating therein the quantity of the item of accountable form to be procured based on the determination made by the operating unit concerned. 4. The Assistant Commissioner shall review the same thoroughly before allowing the preparation of the purchase order or request for printing and binding of the needed item. 5. Every such purchase order or request for printing and binding shall be forwarded to the Commissioner of Internal Revenue for approval. II. Miscellaneous Accountable Forms 1. In the case of miscellaneous accountable forms having no face money value, the stock level shall be determined based on the issues thereof made by the Accountable Forms Division. Whenever the need arises, the Chief of the said Division shall advise in writing the Assistant Commissioner of the need for the acquisition or printing of a particular miscellaneous accountable form. aisa dc 2. The Assistant Commissioner shall then instruct the Chief of the Accountable Forms Division to prepare the necessary purchase order or request for printing and binding. 3. Such order or request shall be forwarded to the Commissioner for approval. III. Miscellaneous Provisions 1. A periodic review and analysis of the stock and movement of accountable forms shall be conducted by the Chief of the Accountable Forms Division in coordination with the operating units so that the printing, procurement, and stocking thereof can be made judiciously, thus avoiding possible shortage or overage. 2. The procurement interval shall also be taken into consideration as well as the facilities and the factors which may affect the movement of the procured items from their sources to the Accountable Forms Division. IV. Effectivity This order takes effect immediately. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3