Regulations for the Implementation of Executive Order No. 21 Requiring All Government Officers and Employees Visiting Business Establishments to Sign a Registry Book

May 26, 1966 REVENUE MEMORANDUM ORDER NO. 42-66 TO : All Officers and Employees of the Bureau of Internal Revenue SUBJECT : Regulations for the Implementation of Executive Order No. 21 Requiring All Government Officers and Employees Visiting Business Establishments to Sign a Registry Book "Pursuant to the provisions of Executive Order No. 21 dated April 23, 1966, the following regulations are hereby promulgated for the information and guidance of all concerned. "Paragraph I. As used in these regulations, the term "business establishments" shall include corporations, companies, partnerships, and persons required by law to pay internal revenue taxes. "Par. II. All business establishments shall keep a REGISTRY BOOK, exclusively for visiting government officers and employees, containing columns for (1) name and position of the inspecting, investigating or examining officer; (2) the bureau, office or branch of the government to which he belongs (3) date and time of the examination, inspection or investigation; (4) its purpose; (5) authority therefore; and (6) remarks. "Par. III. Any business establishment required to keep a Registry Book under these regulations shall, before using the same, first present such book to any Internal Revenue Officer, Provincial, City or Municipal Treasurer, for approval. If the Registry book is approved, the following authentication shall be made by the approving officer on the reverse side of the front cover thereof: "This Registry Book is approved on this _____ day of _______. 19______________, under the provisions of Department Order No. 36 dated May 5, 1966, for the use of _____________________________. "___________________ Signature "___________________ Designation of Officer "Par. IV. All bureaus, offices or agencies of the government issuing authority to inspect the premises of business establishments, conduct investigation, or examine books of accounts and/or other records shall, at the end of every month, furnish the Secretary of Finance with copies of such authorities issued during the month. "Par. V. All government examiners, inspectors, agents, investigators, and other personnel who visit business establishments for the purpose of examining books of accounts and/or other records, inspecting the premises thereof, or conducting any investigation in connection with the performance of their duties shall sign registry book kept thereat, before starting such examination, inspection, or investigation. "Par. VI. Whenever a business establishment is inspected, investigated, or its books of accounts and/or other records are examined by a government officer or employee, such establishment shall, after the termination of the inspection, investigation, or examination, furnish the secretary of finance with a transcript of the entry made by the inspector, investigator or examiner in its Registry Book. "Par. VII. Any violation of this Order by any officer or employee of the government shall be a ground for disciplinary action. "Par. VIII. These regulations shall take effect immediately. aisadc "(SGD.) EDUARDO Z. ROMUALDEZ ''Secretary" (SGD.) MISAEL P. VERA Commissioner of Internal Revenue