Reversion of Obsolete Forms

September 10, 1986 REVENUE MEMORANDUM ORDER NO. 31-86 SUBJECT : Reversion of Obsolete Forms TO : All Regional Directors, Revenue District Officers and Others Concerned It has been observed that many taxpayers file returns-not using the pertinent and current BIR Form required therefor. This Order is issued to: 1. Ensure the uniform use of revised BIR Forms in filing returns; 2. Derive correct information/data from taxpayers using the right and updated BIR Forms for statistical and computerization purposes; cd 3. Determine the needs of Revenue Regional and District Officers relative to the correct BIR forms for each type of tax to be paid; 4. Avoid the taxpayers' confusion as to which BIR forms to use for the type of tax to be paid; 5. Monitor and control the use of the most recently revised BIR forms; and 6. Eliminate unnecessary supplies and materials consisting of obsolete forms in Revenue Regional and District Officer. In view of these objectives, regional and district officers and all concerned are required to: 1. Make an inventory of BIR Forms in their custody; 2. Segregate all obsolete BIR Forms from the most recently revised ones; cd i 3. Maintain the most recently revised BIR Forms; 4. Revert annually all obsolete BIR forms to the Property Division, Personnel and Administrative Service; 5. Submit annually to Property Division an inventory report on BIR Forms on hand with recommendations for forms to be requisitioned. casia Please be guided accordingly. This Order takes effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner