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Amendment to Revenue Memorandum Order No. 47-68 the Subject Matter of which is "Verification of Data in Official Receipts Issued in the Greater Manila Area

Revenue Memorandum Order No. 35-72 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Nov 13, 1972

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November 13, 1972 REVENUE MEMORANDUM ORDER NO. 35-72 SUBJECT : Amendment to Revenue Memorandum Order No. 47-68 the Subject Matter of which is "Verification of Data in Official Receipts Issued in the Greater Manila Area" TO : All Internal Revenue Officers and others concerned Under Revenue Memorandum Order No. 47-68, the duty of verifying payments as requested by taxpayers has been transferred from the Data Processing Center to the Fiscal Audit Division in order to relieve the Data Processing Center of functions which are extraneous to automatic data processing. Inasmuch as the list of payments prepared by the Data Processing Center are also furnished the Accounting Division which is the repository of all accounting records of the Bureau, it is believed that verification of payments should be controlled by the Accounting Division. Accordingly, the verification of payments which is now being undertaken by the Accounting Division and no longer by the Fiscal Audit Division or by the Tax Accounts Division is also furnishing verification of payments. All records regarding payments which are in the possession of the Fiscal Audit Division should be transferred to the Accounting Division. This Order takes effect immediately and revokes Revenue Memorandum Order No. 47-68. MISAEL P. VERA Commissioner of Internal Revenue

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