Only Revenue Collection Agents and Cash Clerks Duly Bonded and Not Administratively Charged with Dishonesty May Collect and/or Receive Internal Revenue Taxes, Fees and Charges and Issue Revenue Official Receipts (BIR Form No. 25.24) Therefor, Legibly Indicating Thereon the Assessment/Demand Number, Among Others

August 15, 1968 REVENUE MEMORANDUM ORDER NO. 42-68 SUBJECT : Only Revenue Collection Agents and Cash Clerks Duly Bonded and Not Administratively Charged with Dishonesty May Collect and/or Receive Internal Revenue Taxes, Fees and Charges and Issue Revenue Official Receipts (BIR Form No. 25.24) Therefor, Legibly Indicating Thereon the Assessment/Demand Number, Among Others TO : Regional Directors, Revenue District Officers, Revenue Collection Agents, Cash Clerks and Others Concerned In order to protect the pecuniary interest of the Government, only revenue collection agents and cash clerks duly bonded and not charged administratively with dishonesty may collect and/or receive internal revenue taxes, fees and charges and issue revenue official receipts (BIR Form No. 25.24) therefor, legibly indicating thereon the assessment/demand number, among other data. Revenue Collection agents and cash clerks who have accomplished and submitted the fidelity bond application and other papers may be entrusted with revenue official receipts (BIR Form No. 25.24) and other accountable forms pending approval of the application. Other revenue personnel, including casual employees, shall not perform collection work unless specifically authorized in writing by the Commissioner or the Honorable, the Secretary of Finance. LLphil MISAEL P. VERA Commissioner of Internal Revenue