Policies and Guidelines in Classifying IT (Information Technology) Equipment as Obsolete and/or Unserviceable

August 14, 2000 REVENUE MEMORANDUM ORDER NO. 35-00 SUBJECT : Policies and Guidelines in Classifying IT (Information Technology) Equipment as Obsolete and/or Unserviceable TO : All Internal Revenue Officials and Others Concerned I. OBJECTIVES A. To provide clear-cut policies and standards on the classification of IT equipment and peripherals as obsolete and/or unserviceable. B. To define and delineate the responsibilities of various offices/groups in determining the obsolescence and/or unserviceability of IT equipment and peripherals. C. To supplement Revenue Memorandum Order No. 27-99 (Updated Guidelines and Procedures on the Disposal of Unserviceable Property), by amplifying on the nature of obsolete and unserviceable IT equipment. II. DEFINITION OF TERMS A. IT Equipment equipment used in all aspects of managing and processing of information such as personal computers, network equipment, printers, etc. B. Peripherals any internal or external device attached to an IT equipment that makes it useable. Examples of peripherals for personal computers (PC) include disk drives, display monitors, keyboards, etc. C. Obsolete IT Equipment when it has lost its efficiency due to technological advancement, such as slower processing speed and incompatibility with current technical architecture. ISHaCD D. Unserviceable IT Equipment when its processor or any of its peripherals is not working and beyond repair that makes the complete unit useless and when spare parts are no longer available. III. POLICIES A. The Systems Standards and Technology Management Division of the Information Planning and Quality Service shall prepare the standards/criteria to determine the obsolescence and/or unserviceability of IT equipment and peripherals. Likewise, the said office, as may be required, shall update and/or make amendments to the standards/criteria. B. All IT equipment and peripherals being considered obsolete and/or unserviceable shall be inspected and certified to as such by the: 1. Head, CONE-RDC if said IT equipment and peripherals are located in/belong to the RDC, Revenue Region/s (RRs), Revenue District Office/s(RDOs). 2. Chief, SSD-ISOS if said IT equipment and peripherals are located in/belong to offices within the National Office. C. Request from RRs/RDOs shall be forwarded to concerned CONE-RDC, while request from the National Office shall be forwarded to SSD-ISOS. D. Certification/s issued by CONE/SSD on obsolescence and/or unserviceability of IT equipment and peripherals shall be the basis of the Disposal Committee to warrant their disposal. (Section D-4 of RMO 27-99). IV. PROCEDURES /RESPONSIBILITIES A. Systems Standards and Technology Management Division shall 1. Prepare the standards/criteria to determine the obsolescence and/or unserviceability of IT equipment and peripherals. 2. Undertake updates or amendments to the standards/criteria 3. Disseminate standards/criteria for obsolete/unserviceable IT equipment and peripherals to all concerned B. Requesting Office shall: 1. Accomplish Request for Inspection/Certification Form (RI/C Form) (Annex A). 2. Forward to concerned RDC for RDOs and RRs and to SSD for National Office. HSCcTD 3. Acknowledge receipt of duly approved Certification of Obsolescence/Unserviceability from Assistant Commissioner ISOS/RDC Head. 4. Prepare list of obsolete/unserviceable IT equipment and peripheral using General Form No. 12 (Inventory and Inspection Report of Unserviceable Property) (Annex B) and forward to Disposal Committee (Regional/National). C. Revenue Data Centers and Systems Support Division, ISOS shall 1. Ensure validity of all requests based on the RI/C Form submitted by the requesting office. 2. Conduct physical inspection based on the documentation submitted. 3. Consolidate all requests. 4. Forward to Assistant Commissioner, ISOS/RDC Head all RI/C Forms declared as obsolete and/or unserviceable for issuance of certification. 5. Advise and return the RI/C Form to requesting office. D. Regional/National Disposal Committee shall: 1. Act on all requests for disposal based on documentations, per Section D of Revenue Memorandum Order 27-99. V. REPEALING CLAUSE All revenue memorandum orders and circulars inconsistent herewith are hereby amended/modified accordingly. VI. EFFECTIVITY This Revenue Memorandum Order shall take effect immediately. (SGD.) DAKILA B. FONACIER Commissioner of Internal Revenue ANNEX A Request for Inspection/Certification Form for Obsolete and Unserviceable IT Equipment ANNEX B Inventory and Inspection Report of Unserviceable Property