Random check of Revenue Official Receipts Issued to Taxpayers Compared With the BIR Copies Thereof

November 9, 1976 REVENUE MEMORANDUM ORDER NO. 45-76 SUBJECT : Random check of Revenue Official Receipts Issued to Taxpayers Compared With the BIR Copies Thereof TO : All Revenue Regional Directors, Revenue District Officers and Others Concerned In order to guard against loss in revenue collections due to fake and/or tampered official receipts, it is directed that Revenue District Officers create teams, as approved by their respective Regional Directors, to conduct, on a continual basis, a random check of official receipts in the possession of taxpayers. The amount and other entries shall be compared with those appearing in the corresponding copy of the official receipt retained by Collection Agents. The Revenue District Officer shall exercise his discretion on the conduct of this activity. In cases where the BIR copy of the revenue official receipt on file with the Collection Agents is illegible, the report of collection on BIR Form No. 12.31 on file with the collection branch may be availed of for the purpose of comparison with the amount recorded. A monthly report hereon shall be submitted within fifteen days of the following month to this Office, Attention: The Revenue Service Chief (Collection), beginning December 1976. Actions taken on this matter shall cover detection of fake and/or tampered official receipts. This Order further implements Revenue Memorandum Order No. 51-62 dated September 20, 1962. cdt EFREN I. PLANA Acting Commissioner TAN 1456-040-3