Guidelines and Procedures in Requisitioning for Accountable Forms by the Different Divisions in the National Office

May 8, 1998 REVENUE MEMORANDUM ORDER NO. 41-98 SUBJECT : Guidelines and Procedures in Requisitioning for Accountable Forms by the Different Divisions in the National Office TO : All Assistant Commissioners, Division Chiefs and Other Internal Revenue Officers Concerned I. OBJECTIVE This Order is issued to pinpoint accountability and effectively monitor the issuance of accountable forms to different Divisions in the National Office. II. PROCEDURES AND GUIDELINES 1. For divisions in the National Office authorized to use/issue accountable forms such as Official Receipt (AF 51), Tax Credit Certificate (BIR Form No. 2320), Tax Debit Memo (BIR Form No. 2321), Authority To Accept Payment (BIR Form No. 2319-A), Letter of Authority (BIR Form No. 19.65), etc., only the Chief or the Assistant of the Division is authorized to sign the Requisition & Issue Voucher (Gen. Form No. 3) which shall be duly approved by their respective Asst. Commissioners. 2. Heads of Special Teams created for special projects who will requisition LA and other accountable forms shall submit an RIV signed by the ACIR/DCIR directly supervising their activities. 3. All revenue officials requesting accountable forms shall submit a duly accomplished Monthly Report of Accountability (Gen. Form 16) not later than the 10 th day of every month to the Chief, Accountable Forms Division. 4. Finance Officers of the Department of Foreign Affairs and Revenue Attaches requesting Revenue Official Receipts (BIR Form 25.24) shall sign the Requisition and Issue Voucher which shall be approved by the Chief, International Tax Affairs Division. As such, ITAD shall act as the authorized representative and monitor the shipment of forms through diplomatic pouch until they reach the place of destination. It shall see to it that the Finance Officers/Revenue Attaches regularly submits the required Monthly Report of Accountability (Gen. Form No. 16). III. REPEALING CLAUSE All issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly. IV. EFFECTIVITY This Order takes effect immediately. cdll LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue