Amending Revenue Memorandum Order No. 11-73 dated March 2, 1973 and prescribing that only managers, cashier's and certified checks shall be accepted for the payment of documentary and science stamps, in lieu of cash, and imposing penalties for violations thereof

August 25, 1977 REVENUE MEMORANDUM ORDER NO. 39-77 SUBJECT : Amending Revenue Memorandum Order No. 11-73 dated March 2, 1973 and prescribing that only managers, cashier's and certified checks shall be accepted for the payment of documentary and science stamps, in lieu of cash, and imposing penalties for violations thereof TO : All Internal Revenue Officers, particularly Collection Agents, Cash Clerks, Tellers/operators of stamps metering machine, Municipal Treasurers deputized as Collection Agents and other concerned In order to safeguard revenue collections, only managers, cashier's and certified checks shall be accepted, in lieu of cash, in payment of documentary and science stamps. In no case and under no circumstance shall an uncertified personal check be accepted in payment thereof. cdta It shall be the duty of all those concerned, upon tender of payment of the checks mentioned above, to: 1. See to it that the check issued is complete and regular on its face, that it is drawn in favor of the Bureau of Internal Revenue and that the amounts stated in words and in figures are the same. 2. Invariably verify through the telephone, in places where there are telephone facilities, or in places where there are none, by the fastest means possible, from the manager, cashier or any responsible official of the bank who issued the manager's or cashier's check or certified the check, the validity and genuineness thereof, particularly where the amount of the check is substantial. 3. Place a notation at the back of the check the verification made, indicating the name of the bank official from whom the information as to the genuineness of the check was obtained and the date of verification. Any official or employee who violates the provision of this Memorandum Order shall be dismissed from the Service and shall be held responsible for whatever amount the government may have lost as a consequence of said violation. Furthermore, this penalty shall be imposed without prejudice to the institution of criminal action against the erring official or employee as may be warranted by the circumstances of the case. This Order shall take effect immediately. cd EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8