Supplementing Revenue Memorandum Order No. 36-70 Dated May 21, 1970 Regarding the Submission of the Report of Dishonored Checks to the Accounting Division

September 13, 1972 REVENUE MEMORANDUM ORDER NO. 33-72 SUBJECT : Supplementing Revenue Memorandum Order No. 36-70 Dated May 21, 1970 Regarding the Submission of the Report of Dishonored Checks to the Accounting Division TO : All BIR Collecting Officers Several collecting officers have been submitting their Report of Dishonored Checks to the Accounting Division in compliance with Revenue Memorandum Order No. 36-70 dated May 21, 1970, in a manner not in conformity with the format prescribed under Section 10(c) of GAO General Circular No. 110 dated October 10, 1968. For the information and proper guidance of the collecting officers concerned, a sample format of the aforementioned report is shown in Appendix A. cdt In addition thereto, in reporting the redemption of dishonored checks which were issued prior to the effectivity of GAO General Circular No. 110, the following information should be duly indicated under separate cover: 1. Check Number of redeemed dishonored check 2. Amount of dishonored check 3. Amount of increment or other penalties collected 4. Name of the taxpayer or Treasury Debit Voucher Number 5. Official receipt number issued for penalty 6. Validated Remittance Advice number and date of validation covering the redeposit(s) All concerned are enjoined to be guided accordingly and any violation thereof shall subject those concerned to administrative and disciplinary action. MISAEL P. VERA Commissioner of Internal Revenue