Care and Diligence in the Custody of Records, Property and Accountable Forms

August 18, 1966 REVENUE MEMORANDUM ORDER NO. 50-66 SUBJECT : Care and Diligence in the Custody of Records, Property and Accountable Forms TO : All Custodians of Records, Property and Accountable Forms and Others Concerned It has been noted that officials and employees charged with the handling and custody of records, property and accountable forms have failed to exercise due care and diligence in the performance of the duties assigned to them. There have been instances where much needed records or papers cannot be located or found. Accountable forms have been lost obviously due to negligence and/or infidelity in the custody thereof. cdll It may not be amiss to mention here and now that "Infidelity in the Custody of Documents" is a crime punishable under the Revised Penal Code of the Philippines. For the information and guidance of all concerned, there are quoted hereinbelow, pertinent provisions in the Revised Penal Code: "SECTION TWO. Infidelity in the Custody of Documents . "ART. 226. Removal, concealment or destruction of documents . Any public officer who shall remove, destroy or conceal documents or papers officially entrusted to him shall suffer: "1. The penalty of prision mayor and a fine not exceeding 1,000 pesos, whenever serious damage shall have been caused thereby to a third party or to the public interest. "2. The penalty of prision correccional in its minimum and medium periods and a fine not exceeding 1,000 pesos, whenever the damage caused to a third party or to the public interest shall not have been serious. "In either case, the additional penalty of temporary special disqualification in its maximum period to perpetual special disqualification shall be imposed." Definition of Terms . For the proper understanding and appreciation of the aforequoted provisions of law, the following words and phrases are hereunder defined as follows: cdtech 1. Public Officer . Any person who, by direct provision of the law, popular election or appointment by competent authority, shall take part in the performance of public functions in the Government of the Philippine Islands, or shall perform in said Government or in any of its branches public duties as an employee, agent, or subordinate official, of any rank or class, shall be deemed to be a public officer. (Art. 203, Revised Penal Code.) A laborer by appointment who acts as a "sorter or filer" is considered a public officer. (People vs. Paloma, (C.A.) 40 O.G. 2087). 2. Document . is any written statement by which a right is established or an obligation is extinguished. (People vs. Moreno, 38 O.G. 119.) It is a writing or instrument by which a fact may be proven and affirmed. (People vs. Camacho, 44 Phil. 488.) 3. Prision Correccional . is a penalty imposed by law for the commission of a criminal act which carries an imprisonment of from six (6) months, one (1) day to six (6) years. In its minimum period it imposes a penalty of imprisonment from 6 months, 1 day to 2 years and 4 months. In its medium period, imprisonment is for a period of from 2 years, 4 months and 1 day to 4 years and 2 months. 4. Prision Mayor . Imprisonment for a period of from 6 years, one day to 12 years. In order to properly safeguard and effect closer supervision in the receiving and disposition of all important records, the following instructions are hereby issued: 1. All important (active) records or dockets in the Records Control Section should be microfilmed; 2. Microfilm negatives should be placed in a safe, properly sealed, and under the custody of the Chief, Cash and Disbursement Division; 3. Reproduction of the negatives should only be made upon authority or with the approval of the Commissioner of Internal Revenue; and 4. Recall of records from the Non-Current file should be coursed thru and approved by the Revenue Operations Head (Administrative). All internal revenue officers and employees and others concerned are enjoined to be guided accordingly. cdt MISAEL P. VERA Commissioner of Internal Revenue