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Bureau-Wide Seminar on Martial Law and the New Society

Revenue Memorandum Order No. 42-73 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Dec 26, 1973

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December 26, 1973 REVENUE MEMORANDUM ORDER NO. 42-73 TO : All Department Heads, Revenue Regional Directors, and Revenue Employees SUBJECT : Bureau-Wide Seminar on Martial Law and the New Society In compliance with Letter of Instructions No. 136 of His Excellency, the President, this Bureau will conduct a nation-wide Seminar on Martial Law and the New Society. The purpose of this Seminar is to inform revenue officials and employees about Martial Law and the New Society so that they will be properly guided and motivated in the discharge of their duties. It is also expected that in our day-to-day contact with the people we can effectively transmit to them such information about Martial Law and the New Society. It may be mentioned that recently the President decried the fact that many government officials seem not to know what is happening in the government, particularly present efforts to reform the political, social and economic structure of Philippine Society. Hence, the necessity for this orientation seminar on Martial Law and the New Society. This Seminar will be conducted at two levels, one at the regional level and the other at the revenue district (or provincial) level. Attached for your guidance, are the respective formats and contents of both types of Seminar, which will be observed at all levels to insure consistency of the communication process. 1. Seminar at the Regional Level : This will be attended by all regional office personnel and by all revenue district officers of a revenue region, also personnel of the revenue district office stationed in the same place as the regional office. In regional offices where the headquarters of the PC Zone is also located, the Revenue Regional Director is hereby instructed to invite the military area Commander to participate in the seminar. This is for purposes of courtesy and to insure cordial relations with the military authorities. 2. Seminar at the Revenue District Office Level : This seminar shall be conducted on a Saturday. The Revenue District Officer concerned is given the discretion to hold this seminar in the morning or in the afternoon, as the case may be. This will be attended by all revenue employees of a revenue district. This will be held immediately after the conclusion of the seminar at the regional level. The attached format and contents of this Seminar should be faithfully observed. Assistant Regional Revenue Directors are hereby designated to act as Seminar Coordinators for this seminar. In the absence of an assistant revenue regional director, the Regional Director may designate another ranking official. Revenue district offices, where the total number of personnel is below twenty (20) employees, are exempted from holding this type of Seminar. The Revenue District Officers concerned, however, shall call a staff conference whereby he shall transmit to his subordinates the ideas and principles he learned during the seminar he attended at the regional level. Revenue employees who have attended the seminar at the regional level are also exempted from attending this seminar. For purposes also of convenience and economy, revenue employees may be allowed to attend the seminar in another revenue regional or district office in case he is assigned or resides much nearer to such regional or district office concerned. All revenue regional directors and district officers are required to submit a brief report on this seminar conducted in their respective areas, particularly mentioning the number and names of revenue employees who attended or failed to attend the seminar, including the individual explanations for those who failed to attend, and the persons who acted as resource persons, citing their rank or official title. Revenue Regional Directors are hereby made responsible to transmit the instructions contained in this Memorandum Order to all revenue officers and employees under their respective responsibilities. Participants in this Seminar are not entitled to per diems, transportation and daily allowances. For purposes of this bureau-wide seminar on Martial Law, Mr. Lauro D. Abrahan, Assistant to the Commissioner, is hereby designated as Seminar Director while Mr. Edmundo H. Escalante, Chief, Training Division and Mr. Rodolfo T. Villanueva, Asst. Chief, Training Division shall respectively act as Seminar Coordinator and Assistant Seminar Coordinator. Attached also for your guidance is the seminar schedule for all regional offices, including the National Office. Please comply accordingly. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 2nd Indorsement August 29, 1973 Respectfully returned to the Commissioner of Internal Revenue, Manila. It appearing that the submitted draft of the Simplified Bookkeeping Set for Farmers, Professionals and Contractors which was prepared and designed by Mr. Marcial G. Derecho, a Certified Public Accountant, is in accordance with the requirements of Revenue Regulations No. V-13, as amended, otherwise known as the Bookkeeping Regulations, their use for account record purposes under Section 334 of the National Internal Revenue Code, as amended, is hereby approved. CESAR VIRATA Secretary Ist Indorsement August 6, 1973 Respectfully forwarded to the Honorable, the Secretary of Finance, the self-explanatory letter dated April 25, 1972 of Mr. Marcial G. Derecho, together with the draft of the Simplified Bookkeeping Set for Farmers, Professionals and Contractors, recommending approval of the request contained therein it appearing that the aforesaid record has been found to conform with the requirements of Revenue Regulations No. V-13, as amended by Revenue Regulations No. V-43. MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 April 25, 192 The Honorable Commissioner of Internal Revenue Manila Sir: I have the honor to request approval of my Simplified Bookkeeping Set for Farmers, Professionals and Contractors pursuant to the provisions of Revenue Regulations No. V-13 as amended by Revenue Regulations No. V-43. Very respectfully, MARCIAL G. DERECHO

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