Procedures for the Emergency Repair of Motor Vehicles and Office Equipment and the Emergency Purchase of Office Supplies in Regional Offices Relative to the Implementation of the Sub-Allotment System in Regional Offices

November 9, 1976 REVENUE MEMORANDUM ORDER NO. 50-76 TO : All Revenue Officials and Others Concerned SUBJECT : Procedures for the Emergency Repair of Motor Vehicles and Office Equipment and the Emergency Purchase of Office Supplies in Regional Offices Relative to the Implementation of the Sub-Allotment System in Regional Offices Pursuant to Letter of Instructions No. 61 dated March 5, 1973, and in connection with the implementation of a sub-allotment system, Revenue Regional Offices are hereby authorized to undertake emergency repair of motor vehicles and office equipment and to make emergency purchases of office supplies subject to the following rules and regulations: I. REPAIR OF MOTOR VEHICLES AND OFFICE EQUIPMENT A. Revenue field offices are authorized to undertake local repairs of motor vehicles and office equipment, subject to the approval of the Revenue Regional Director concerned, the availability of funds and accounting and auditing regulations. In the case of Revenue Region Nos. 3-A (San Fernando, Pampanga), 3-B (Valenzuela, Bulacan), 4-A (Manila), 4-B (Quezon City), and 4-C (San Pablo, Laguna), the repair of motor vehicles and office equipment shall continue to be undertaken by the Property Division. However, the cost of such repair shall be charged to the allotment of the Regional Office concerned. B. Where there is a branch office servicing the brand of the defective motor vehicle or office equipment in the region, the same can undertake the repair provided it certifies that it is the sole distributor or service unit in the area, otherwise a canvass shall be conducted with at least three (3) duly registered reputable shops engaged in such repair work or service. The price quotation must include the cost of spare parts, repainting, labor, etc., where these are involved. The Regional Director or the unit head concerned shall determine the lowest bidder and shall certify as to the reasonableness of the price or cost of repair. He shall sign the job order and the voucher claim. C. The following pertinent papers must be attached as supporting documents to the payment voucher: 1) the job order, 2) report of inspection by the local Auditor, 3) report of waste materials, 4) taxpayer's certificate, 5) tax clearance certificate, and 6) certificate of sole distributorship or repairer, as the case may be. II. EMERGENCY PURCHASE OF OFFICE SUPPLIES A. Regional offices are authorized to make emergency purchases of much-needed office supplies which shall not exceed the amount of ONE THOUSAND PESOS (P1,000.00) a month. The following are the procedures in the purchase of office supplies and materials: 1. Whenever possible, commonly used office supplies and materials must be procured from a Bureau of Supply branch office. Check if the stock is available, submit a duly prepared Requisition and Issue Voucher (RIV) approved by proper officials. Present the RIV and check or money order to the Bureau of Supply. An official receipt will be issued for the amount paid. Annex A, which is an integral part of this Order, is a list of commonly used office supplies which regional field offices are authorized to purchase under this emergency purchase system. 2. Where no Bureau of Supply store is available in the area, purchases shall be made in other government agencies, branches or stores, which shall have preference over private commercial sources. These are NACIDA-CIDE stores or other local home industry stores with approved government price lists, the Bureau of Prisons, Bureau of Printing, NGA, etc. 3. Where the supplies are not available in any government entity or such government entity does not operate in the area concerned, procurement may be made from bona-fide suppliers or private individuals. This is done through three methods: a) Direct Order and Payment System There are manufacturers or suppliers with a government contract under the Direct Order Payment System (DOPS). Purchases made under DOPS Contract do not need any canvass. A Xerox copy of the DOPS Contract must be attached to any purchase made through this method. b) Sole/Exclusive Distributor or Manufacturer A certificate of sole/exclusive distributorship, duly attested by proper authorities must be attached to the Requisition and Issue Voucher, with respect to purchases under this method. c) Canvass Price quotations must be secured from at least three (3) bona-fide suppliers. All must conform with the required standard specifications. III. The Regional Director or the unit head, as the case may be, shall approve the purchase in favor of the supplier who offered the lowest quotation. IV. When the office supplies are delivered and duly inspected by the local Auditor and all pertinent papers are submitted, payment should be made by means of the Treasury Checking Accounts for Agencies (TCAA). VI. In the case of purchases of office supplies in excess of the amount specified in this Order, the same shall continue to be made in the Central Office on behalf of the Regional Office concerned. However, the cost of such purchases shall be charged to the sub-allotment authorized for the Regional Office concerned. Strict compliance with this Order is hereby required. This Order shall take effect on January 1, 1977. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3 ANNEX "A" AVAILABLE STOCK 1. Abaca Twine 31. Mop Head 2. Adding Machine Ribbon 32. Mop Handle 3. Adding Machine Tape 33. Muriatic Acid 4. Ball Pen 34. Onion skin, long 5. Batteries 6 volts 35. Onion skin, short 6. Batteries 12 volts 36. Pencils 7. Bowl Brush 37. Pentel Pen 8. Bond paper, long 38. Paste 9. Bond paper, short 39. Record Books 10. Brooms 40. Stamping Ink 11. Brush (electric polisher) 41. Stamping Pad 12. Carbon paper long 42. Stapler 13. Carbon paper short 43. Staple wire remover 14. Carbon paper 17 x 24 44. Staple wire 15. Carbon paper double face 45. Stencils 16. Clip (paper) 46. Tissue paper 17. Cleanser 47. Typewriter oil 18. Correcting Fluid 48. Typewriter Ribbon 19. Carton Boxes (corrugated) 49. Wrapping papers 20. Dater 50. Yellow pad 21. Desk Basket 51. Dust Pan 22. Deodorant Cakes 52. Envelopes 23. Eraser 53. Fluorescent lamps (20 & 40 watts) 24. Fastener 54. Perforator 25. Feather Duster 55. Rags 26. Floor wax 56. Pencil Sharpener 27. Folders 57. Toner Ink 28. Mimeograph Paper long 58. Tires 29. Mimeograph Paper short 59. Tubes 30. Mimeograph Ink