BIR Records Disposition Program

August 18, 1975 REVENUE MEMORANDUM ORDER NO. 51-75 SUBJECT : BIR Records Disposition Program TO : All Internal Revenue Officers and Others Concerned I Purpose This Order prescribes the policies and procedure to be observed by all officials and employees concerned in the conduct of the Bureau's Records Disposition Program. II Objectives The objective of this program are: 1. To make the inventory of records a continuous process and an integral part of a coordinated records management in the Bureau; 2. To preserve the permanent records of the BIR in such a manner that reference needs are met whenever they arise; 3. To dispose of temporary records that have outlived their usefulness in accordance with existing laws, rules and procedures; 4. To transfer records which are no longer current, but still with reference value, from active files to storage, thereby making available the vacated office space and equipment for filing other current records; and 5. To develop and update the records retention and disposal schedules of the Bureau. III Policies The following policies shall be observed: 1. The records of the Bureau shall be disposed of in accordance with the rules and regulations set by the Bureau of Records Management, except those whose disposition is otherwise authorized by special law, decree or executive order. 2. Records shall be filed systematically. 3. Records offices are restricted areas. IV Definition of Terms As used in this Order, the following terms shall mean: 1. Record any paper, book, photograph, motion picture film, microfilm, sound recording, drawing, map or other document of any physical form or copy thereof, that has been made by any organization, entity or its successors as evidence of the objectives, functions, policies, decisions, procedures, operations, or other activities of the government or because of the information contained in them. 2. Non-Record Materials Library and museum materials made, acquired or preserved solely for reference or exhibition purpose, extra copies of documents reserved only for convenience of reference, and stock of publications and processed documents, preliminary worksheets and similar papers which are not needed for the official transactions of the Bureau. 3. Records Custodian Any person who is directly in charge of records, whether in the National or regional offices. 4. Records Series A group of related records arranged under a single filing system or kept together as a unit because they deal with a particular subject, result from the same activity, or have a special form such as maps, blueprints, etc. A records series may contain both forms and correspondence. 5. Records Disposition The systematic removal from office to storage of records that are not needed for day-to-day operations, identification and preservation of permanent valuable records and destruction of valueless records. 6. Temporary Value Time value attached to records that are of limited use to the Bureau but must be retained for administrative or other reasons for a determinable period of time. 7. Permanent Value Time value attached to records that are to be preserved because of their stated utility value. 8. Administrative Value The utility value of the records that have been created incident to the establishment of administrative or functional policies, procedures, standards and requirements. 9. Legal Value Utility value attached to the records because they contain evidence legally enforceable rights and obligations of the government or the individual. Examples are legal decisions and opinion, leases, titles, contracts, legal dockets and claims. 10. Fiscal Value The utility value attached to records that pertain to financial transactions of the agency such as budgets, ledgers, allotments payrolls and vouchers. 11. Archival Value The utility value attached to the records because they reflect significant historical events or documents of the history and development of the Bureau. 12. Retention Period The specific period of time established and approved by competent authority after which a given set of files is deemed ready for permanent storage or final disposal. 13. Records Retention and Disposal Schedule Comprehensive schedule to be used by the Bureau for its internal control of a planned process of records disposition. V Form Devices The following form devices shall be used: 1. Records Inventory and Appraisal (BRM Form No. 1 Annex "A") 2. Records Retention and Disposal Schedule (BRM Form No. 2 Annex "B") 3. Request for Authority to Dispose of Records (BRM No. 3 Annex "C") 4. Certificate of Disposal of Records (BRM Form No. 5 Annex "D") VI Responsibilities 1. The Records Management Improvement Committee is responsible for developing the Bureau's Retention and Disposal Schedule. It shall secure comments and suggestions from the different Services or Divisions concerned on the reasonable and legal retention periods of the records inventoried. It shall provide a medium for the continuing evaluation of records for retention and disposal, and institute control measures to insure the effectiveness of the schedules established for such records retention and disposal. The committee is composed of the following: Revenue Service Chief (Adm.) Chairman Asst. Rev. Service Chief (Adm.) Vice-Chairman Asst. Rev. Service Chief (Legal) Member Chief, Records Division Member Chief, Management Division Member Chief, Pilar Burgos Secretary 2. The Records Management Improvement Sub-Committee created for each revenue region shall be responsible for the initial study and evaluation of the inventoried records series submitted to it by the Records Custodian. It shall recommend to the Records Management Improvement Committee the retention periods of the records evaluated as well as their modes of disposition. The Management Improvement Sub-Committee shall be composed of the Chiefs of all Branches in the Regional Office, with the Assistant Regional Director as the Chairman and the Chief of the Administrative Branch as the Secretary. 3. The Chief, Records Division shall be responsible for the enforcement of the approved records retention and disposal schedules and shall give copies of the approved schedules to all records units of the Bureau. He shall recommend to the Commissioner of Internal Revenue the disposal of records whose retention periods have already expired. He shall also see to it that the approved Request for Authority to Dispose of Records (BRM Form No. 3) is forwarded to the requesting region where the records are located. In case of National Office records, he shall arrange for and represent the Commissioner of Internal Revenue in witnessing the final disposal thereof and shall submit to the latter a report of each disposal. 4. The Chief of the Administrative Branch shall be responsible for seeing to it that the records of his region are disposed of in accordance with existing rules and regulations. As soon as the approved Request for Authority to Dispose of Records is transmitted to him, he shall arrange for and act as representative of the Commissioner in the final disposal of the records and shall submit a report of disposal to the latter thru his Regional Director. 5. The Chiefs of Services or Divisions shall make comments and/or recommendations on the reasonable or legal retention period and the mode of disposal of the records series referred to them by the Records Management Improvement Committee. 6. The Records Custodian shall conduct a continuing inventory of the records in his custody, transfer inactive records to the non-current files and recommend to the Service or Division Chief or to the Chief, Administrative Branch, as the case may be, the disposal or records whose retention periods prescribed in the approved Records Retention and Disposal Schedules have expired as well as those records that no longer of value to the Bureau but are not yet covered by any schedule. VII Procedure In the conduct of records disposition, the following procedure shall be followed: A. ON SETTING UP A RECORDS RETENTION AND DISPOSAL SCHEDULE 1. The Records Custodian shall a) Prepared an inventory of the records holdings in his Unit by classifying records according to records series, determining their nature, contents, purposes, and the filing period that the inventory would cover. cdt b) Determine the volume or quantity of records inventoried which shall be the actual volume of the records occupying space in the equipment or container. This measurement should be expressed in terms of cubic meters. For a detailed instruction on how to compute the volume of records, see Annex "A-3". c) Accomplish the Records Inventory for each records series in five (5) copies by filling in the specific informational requirements in the form (Part I of Annex "A"). Detailed instruction for its accomplishment is in Annex "A-1". d) Evaluate each records series by appraising carefully and systematically the appropriate value of a records series for the purpose of determining its final disposal. Evaluation of records for disposal shall include the following 1. Appraising the "time value" by ascertaining its specific period of usefulness to the Bureau whether its status will be temporary or permanent. 2. Assessing their utility value both from the Bureau and the archival points of view, whether the records have administrative value, legal value, fiscal value, archival value or are valueless. 3. Setting up retention periods and retirement schedules. Retention periods are expressed in time patterns to indicate the length of time the records series should be held in retirement. 4. Recommending the methods of final disposal, whether by burning, by sale or retirement. e) Accomplish the Records Appraisal Form for each records series in five (5) copies by filling in the required information in the form (Part II of Annex "A"). Detailed instructions for its accomplishment are in Annex "A-2". f) Submit the accomplished Record Inventory and Appraisal to his immediate supervisor, i.e. to the Revenue Service Chief or Division Chief (if in the National Office) or to the Chief, Administrative Branch (if in the Revenue Region) for the review and approval. g) Keep a copy thereof in his file. 2. The Service Chief/Division Chief/Administrative Branch Chief concerned shall: a) Review the accomplished Record Inventory and Appraisal Form Submitted to him by the Records Custodian. b) Approve the records Appraisal Form by signing in the proper space of the form, if he agrees with the appraisal made by the Records Custodian; if he does not agree, prepare another Records Appraisal in five (5) copies containing his own evaluation of the records series. c) Submit the accomplished form to the records Management Improvement Committee thru the Revenue Service Chief concerned (for records in the National Office) or thru the regions Records Management Improvement Sub-Committee (for records in the revenue region). 3. The Revenue Service Chief concerned (for records in the National Office) shall indorse the accomplished form to the Records Management Improvement Committee. The Records Management Improvement Sub-Committee, for records in revenue region, shall a) Review and evaluate the form submitted by the Records Custodian. In case of doubt, the Sub-Committee may request the person who prepared and/or approved the forms to explain the data presented. b) After all the form shall have been evaluated, forward the origin and three (3) copies of the Records Inventory and Appraisal to the records Management Improvement Committee in the National Office thru the Regional Director. c) Shall retain a copy thereof for this files. 4. The Records Management Improvement Committee shall a) Review the forms submitted to it. In its review process, the Committee may 1) Request the persons who prepared, approved and/or submitted the forms to elaborate on the data presented. 2) Refer the accomplished forms to the Revenue Service Chief of primary interest for comment and/or recommendation regarding the proposed records appraisal. b) Prepare the Records Retention and Disposal Schedule (Annex "B") five (5) copies when all the records series shall have been reviewed and their appraisal approved. c) Send the original and three (3) copies of the Records Retention and Disposal Schedule to the Commissioner of Internal Revenue for his signature. Keep a copy in its files. d) Forward the original and two (2) copies of the schedule as signed by the Commissioner of Internal Revenue to the Bureau of Records Management for review and final approval. e) Upon receipt of the approved schedule from the Bureau of Records Management, the Committee shall note on its file copy of the schedule the date the approval was made. It shall give the approval Records Retention and Disposal Schedule to the Chief, Records Division. 5. The Chief, Records Division shall make true copies of the approved Records Retention and Disposal Schedule and shall furnish all Records Units in the National and regional offices with copies thereof for their reference and guidance. B. KEEPING THE RETENTION AND DISPOSAL SCHEDULE UP TO DATE The Records Retention and Disposal Schedule shall be kept up to date by amending the schedule to reflect any change, addition or elimination of any of the existing functions or procedures of the Bureau. However, any amendment to the schedule shall follow the same procedure outlined in VII(A) above, and shall be submitted to the Bureau of Records Management for approval. Persons using the schedule must be promptly notified of such amendments. C. APPLYING THE RETENTION AND DISPOSAL SCHEDULE 1. Aside from the Records Retention and Disposal Schedule prepared by the Bureau based on the inventory of its records holdings by record series and approved by the Bureau of Records Management (so far two (2) schedules containing 74 records series have been approved by the Bureau of Records Management for the Bureau of Internal Revenue which are attached hereto as Annexes "E" and "F" for ready reference), the Department of General Services has also fixed and issued from time to time retention schedules for records common to all bureaus or agencies in the government. These general records retention schedules cover personnel, budgeting, fiscal, procurement and supply, administration and management, and finance and accounting records, and are embodied in General Circular Nos. 4 and 6 of the said Department which are also attached and made an integral part of this Order as Annexes "G" and "H", respectively. 2. All record disposals shall be based on these approved retention schedules, but no such disposal of records can be made without first securing the authorization to do so from the Director of the Bureau of Records Management, save in exceptional cases contemplated in III(1) above. 3. The Chief, Records Division or the Chief, Administrative Branch or any person officially designated as Records Custodian shall a) Prepare an inventory of disposable records. b) Fill out a Request for Authority to Dispose of Records in Bureau of Records Management Form No. 3 (Annex "C") in five (5) copies listing down the record series that are to be disposed of, their inclusive dates and the total volume. c) Submit the accomplished form to the Commissioner of Internal Revenue for his signature. (All requests for disposal of records shall be coursed thru the Chief, Records Division who shall invariably notify the Records Management Improvement Committee thereof, and forward every such request signed by the Commissioner in triplicate to the Bureau of Records Management for the issuance of the corresponding authority to dispose the records subject of the request by sale, shredding, burning or other mode of disposal.) D. ACTUAL DISPOSAL OF RECORDS Upon receipt of the approved Request for Authority to Dispose of Records from the Bureau of Records Management, the following shall be done. 1. For records in the national office that have been approved for burning, the Chief, Records Division shall a) Instruct the Records Custodian to segregate and bundle the records approved for final disposal. b) Secure a permit to burn materials from the Fire Department of the city or municipality where the burning shall take place. c) Set the date and place of burning and arrange for a representative each of the Commission on Audit and the Bureau of Records Management to witness the burning. d. See to it that the records are brought to the designated place and time of disposal. e) Witness the burning of the records. f) Accomplish the Certificate of Disposal in Bureau of Records Management Form No. 5 (Annex "D"), duly countersigned by him and the representatives of the Commission on Audit and the Bureau of Records Management, each of whom shall be furnished with a copy of the certificate. g) Submit a written report on the records disposal to the Commissioner of Internal Revenue thru channels. 2. For National Office records approved for sale, the Chief, Records Division shall a) Arrange for the representative each of the General Auditing Office and the Bureau of Records Management to witness the disposal of records by sale. b) Deliver the records for sale to the authorized buyer in accordance with procedures established by the Bureau of Records Management. c) Accomplish the Certificate of Disposal of Records in Bureau of Records Management Form No. 5 (Annex "D"), duly countersigned by him, and the representatives of the Commission on Audit and the Bureau of Records Management, each of whom shall be furnished with a copy of the certificate. d) Submit a written report of records disposal by sale to the Commissioner of Internal Revenue thru channels. 3. For records of the revenue region approved for disposal, the Chief, Records Division shall, after making arrangements with the Bureau of Records Management as to the definite date of disposal and the Bureau of Records Management representative to witness the same, forward the approved Request for Authority to Dispose of Records to the requesting revenue region and the Chief, Administrative Branch concerned shall, whenever applicable, observe the same procedures prescribed for disposal of records in the National Office either by burning or sale. E. RETENTION OF RECORDS One of the necessary consequences in the application of a Records Retention and Disposal Schedule is the retention of certain records. The general rule is to retain those that are absolutely needed in the day-to-day operation of the Bureau. Such records include those that deal with completed business but are to be used as reference in continuing agency transactions. These records are normally classified as active files. Records of this nature not be confused with other records that are merely waiting for the expiration of their retention periods pursuant to the Records Retention and Disposal Schedule, which should normally transferred temporarily to an appropriate storage area (or Records Center). The destruction as well as the inventory, retention, storage, transmittal, control and handling of records containing matters affecting national security, or those records classified and designated as TOP SECRET, SECRET, CONFIDENTIAL, or RESTRICTED shall be governed strictly by Memorandum Circular No. 78, series of 1964, and Memorandum Circular No. 196, series of 1968, both of the Office of the President. F. RECORDS PRESERVATION Records preservation involves documents with permanent value. Because of the value attached to such records, their preservation for indefinite use becomes imperative. Since these records have no retention periods, their preservation should be undertaken immediately upon their completion, or upon determination of their value. G. TRANSFER OF RECORDS 1. To reduce further the files retained by the Bureau, all non-current records or records that deal with completed business are not needed in the day-to-day agency transactions should be systematically transferred to appropriate records storage areas (or Records Center). Also to be transferred are the inactive files which are records awaiting expiration of retention period or period of usefulness before final disposal. 2. Records transferred to storage areas (or Records Center) are not supposed to be abandoned. They are to be maintained and filed systematically. Such storage points may be located in less accessible places because the use of these records will not be frequent. However, these records must be found promptly when needed. When these records reach their disposal period and have no more reference value, disposal action should be immediately initiated on them. VIII Effectivity and Rescinding Clause All orders or circulars or portions thereof which are inconsistent herewith are hereby revoked, amended or modified. This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue TAN 1601-593-5 ANNEX "A" How to Fill the Record Inventory Form The following data in the inventory process shall be entered in Part I of BRM Form No. I: * 1) Name of Agency 2) Location (office address) of the organizational unit where records are kept. 3) Organizational Unit (Specific unit where the records are kept.) 4) Person in Charge of Files (Name of the employee who is responsible for the files) 5) Records Series Title A record series is a group of related records arranged under a single filing system or kept together as a unit because they deal with a particular subject, result from same activity, or have a special form (maps, blueprints etc.). A record series may contain with forms and correspondence. 6) Periods covered (Years covered by the records series should be indicated by the earliest and latest years.) 7) Location of the record series being inventoried (This includes the room number and location of the records in that room) 8) Filing System (indicate with an x in the appropriate box of BRM Form No. 1 the filing system used for the records being inventoried) 9) Filing equipment (Specify the kind of filing equipment which houses the records) 10) Frequency of Reference (how often the records being inventoried are used within a month) 11) Volume (The quantity of records being inventoried as measured by cubic meter. In determining the volume, refer to Step 4 (How to compute the Cubic Measurement of Records Inventory) in this circular. 12) Annual Accumulation Volume of records inventoried, created and received during the year prior to the inventory. 13) Brief but specific description of records series involved Here the record series stated in Item No. 5 is briefly described. All types of documents contained in the record series are stated. 14) Remarks. (Other information that can be obtained during the inventory should be noted under this item) 15) Index or Finding Aids Devices or aids used by the Records personnel in locating the records. 16) Name of the employee (permanent) who actually undertook the inventory. 17) Title Designation of the employee who inventoried the records. 18) Signature Signature of the employee who actually inventoried the records. 19) Date Actual date the records are inventoried. How to Fill the Records Appraisal Form In accomplishing Part II (For Appraisal) of BRM Form No. 1, the following items should be entered: * 20) Time Value-Check appropriate box whether records inventoried are of permanent or temporary value. Temporary Value-Is the time value attached to records that are of limited use to the agency but must be retained for administrative or other reasons for a determinable period of time. Permanent Value-time value attached to the records that are worthy of preservation because of their stated utility value. 21) Utility Value-Check the corresponding usefulness (utility value) of the records to the agency. More than one value can be checked. Administrative Value-Utility value attached to the records that have been created incident to the establishment of administrative or functional policies, procedures, standards and requirements. Archival value-Utility value attached to the records because they reflect significant events or document the history and development of the agency. Legal Value-Utility value attached to the records because they contain evidences of legally enforceable rights or obligations of the government or the individual. (Examples are legal decisions and opinions, leases, titles, contracts, legal dockets and claims) Fiscal Value-Utility value attached to records that pertain to financial transaction of the agency, such as budgets, ledgers, allotments, payrolls, and vouchers. Valueless-This refers to non-record materials and records that have passed their retention periods. 22) Recommended disposition The proposed disposition of records based on the values of the records. Indicate the retention period of records in the active file or in storage. 23) Remarks-Significant details on the appraisal of records. 24) Legal Authority-State the basis such as Commission on Audit (COA) Circular, Bureau of Records Management (BRM) Circular and others, if any for recommending the retention and disposal of records. 25) Date when appraisal was made. 26) Name of the employee who made the appraisal 27) Position or designation of the employee who appraised the records. 28) Signature of the employee who appraised the records. 29) Date of approval 30) Name of the official approving the appraisal. 31) Position title of the approving official. 32) Signature of approving official. How to Compute the Cubic Measurement of Records Inventoried The following steps should be taken to compute the volume of the records inventoried, which shall be expressed in cubic meters or when the volume is small in cubic centimeters: a) Identify the records series to be inventoried, such as: 1) File drawer of correspondence files; 2) File drawer of tabulating cards; 3) Wall-shelving containing "case files". b) Measure the record item or record series inventoried. 1) For a file drawer of correspondence file, the regular letter size paper is 20.32 cm. by 26.67 cm. (8" x 10"); 2) For a file drawer containing tabulating cards, the tabulating card size is 8.255 cm. by 18.67 cm. (3.25" x 7.35"); 3) For wall-shelving containing "case files", the legal size paper is 20.32 cm. by 33.02 cm. (8" x 13") c) Determine the linear meter of the record series inventoried. 1) For records contained in the file drawer, the linear meter would be the length occupied by the records from the front to the back of the file drawer and reduced to the nearest tenths of a meter or 10 centimeters. 2) If there are two (2) rows of tabulating cards contained in a file drawer, the linear meter would be the length of the space occupied by the cards multiplied by the number of rows in the file drawer. 3. For the "case files" in a wall-shelving, the linear meter would be the length of the space occupied by the case files in the shelf measured from side to side by the shelf. d) Determine the cubic measurement of records inventoried by multiplying the linear meter obtained in Step (3) above by the ratio factor for the particular item used. Tabulated below are the ratio factors of some sizes of commonly used records in agency: TABLE OF RATION FACTOR Size of Record in Centimeters (Note: Enclosed in parenthesis Ratio Factor are equivalent in inches 7.26 x 12.70 (3 x 5) 0.010 8.26 x 18.73 (3.25 x 7.375) 0.015 10.16 x 15.24 (4 x 8) 0.015 12.70 x 20.32 (5 x 8) 0.026 17.78 x 20.32 (7 x 8) 0.033 20.32 x 26.67 (8 x 10) 0.054 20.32 x 31.75 (8 x 12) 0.064 20.32 x 33.02 (8 x 13) 0.067 21.59 x 27.94 (8 x 11) 0.061 21.59 x 35.56 (8 x 14) 0.077 22.86 x 35.56 (9 x 12) 0.069 26.67 x 40.64 (10 x 16) 0.108 35.56 x 43.18 (14 x 17) 0.154 Example: A file drawer containing a regular letter size paper measured 45.75 centimeters from the front to the back of the file. The size of a regular letter size is 20.32 cm. by 26.67 cm. (8" x 10) and its ratio factor size as shown in the above table is 0.054. The volume of said record series would be computed as follows: Linear meter 45.75 cm. 0.4575 m. Ratio factor 0.054 Volume 0.4575 x 0.054 (multiply) The volume of the particular record series inventoried, therefore is 0.0247 cubic meter. NOTE: A file drawer containing letter size record has a workable capacity of 0.042 cubic meter of storage space. And a file drawer containing legal-size records has a workable capacity of 0.056 cubic meter of storage space. e. For records whose sizes are not included in the Table of Factor Ratio, the measurements obtained in Step 4-B expressed in meter should be multiplied. The resulting product shall again be multiplied by the linear meter obtain in Step 4-c. Example: The size of the records inventoried measured in Step 4-b is 30 centimeters by 40 centimeters and the linear meter obtained in Step 4-c is 30 centimeters. The volume of the records series would then be computed as follows: Length of records 30 cms. 0.30 m. Width of records 40 cms. 0.40 m. Linear of meter of file drawer 60 cms. 0.60 m. Volume of records 0.30 x 0.40 x 0.60 0.072 cubic meter ANNEX "B" ANNEX C ANNEX E BIR Form No. 4 ANNEX F BIR Form No. 4 Rev. June, 1965 ANNEX G Republic of the Philippines DEPARTMENT OF GENERAL SERVICES Manila GENERAL CIRCULAR No. 4 October 11, 1963 TO : All heads of Department and Chiefs of Bureaus and Offices of the National Government including Government-Owned and Controlled Corporations. SUBJECT : General Records Schedules Implementing Rule 5-a, Article II of Department Order No. 34, dated October 1, 1963, prescribing the rules and regulations governing the disposal, transfer and loan of records in the government, the following retention schedules for records common to all agencies in the government are hereby fixed and issued for the guidance of all concerned. GENERAL RECORDS SCHEDULE I Personnel Records Item No. Description of Records Authorized Disposition 1. Information Sheet (C.S. Form) Dispose two years after it has been superseded. 2. Quarterly Report of Personnel Dispose one year after date of (C.S. Form No. 4) report 3. Request for Transfer (C.S. Form 7) Dispose one year after filing. 4. Oath of Office (C.S. Form 32) Dispose five years after retirement or separation from service. 5. Appointment (C.S. Form 33) Dispose five years after retirement or separation from service. 6. Medical Certificate (C.S. Form 4 Dispose one year from date of in support of absence on account expiration of leave and absence of illness or maternity. has been recorded in the leave card. 7. Supplementary from to C.S. Form 2 Dispose five years after death for testimonial examinations or retirement from service. (C.S. Form 47) 8. Time record card and C.S. Form 48 Dispose one year after all absences and undertime have been accounted for and audited. 9. Efficiency record of employees Dispose after one year (C.S. Form 52) 10. Semi-Annual Efficiency Report ('By Dispose after three years. Agency and Department) (C.S. Form 54) 11. Application for leave of absence Dispose one year from date of (C.S. Form 55) expiration of leave and absence has been recorded on the leave card. 12. Personnel folder, 201 file Dispose five years after death or retirement from service. 13. Records of administrative cases Decisions not to be disposed of and decisions Dispose all other papers related to cases five years from date of decision, except vital documentary evidence presented in the case which is for value for the protection of the civil, legal, property and other rights of citizens. 14. Service Record Dispose five years after death or retirement from service. 15. Position classification papers, Dispose one year after including job descriptions, classification of position has been requests for classification, superseded (For all agencies reclassification and recommendation except the WAPCO) and notices of classification action. GENERAL RECORDS SCHEDULE 2 Budgeting Records Item No. Description of Records Authorized Disposition 1. Budget Estimates including analysis Dispose after three years. sheets. 2. Plan of work and request for allotment Dispose after three years. (B.F. 121-revised) including related correspondence. 3. Advice of allotment (B.F. 122) Dispose after three years. 4. Estimate of monthly income Dispose after three years (B.F. 131) 5. Report of Income (B.F. 132) Dispose after three years 6. Report of Operations and Supplement Dispose after three years (B.F. 133) including analysis sheets of report of operation 7. Special Budgets (B.F. 91 A and B) Dispose after three years 8. Plantilla Dispose after three years. GENERAL RECORDS SCHEDULE 3 Fiscal Records Item No. Description of Records Authorized Disposition 1. Vouchers disbursement, general Dispose ten years after post audit, and travel expense vouchers provided they are not needed for pending civil, criminal of administrative proceedings. 2. Payrolls Dispose ten years after post audit, provided they are not needed for pending civil, criminal or administrative proceedings. 3. Checks Dispose ten years after post audit, provided they are not needed for pending civil, criminal or administrative proceedings 4. Treasury Warrants Dispose ten years after post audit, provided they are not needed for pending civil, criminal or administrative proceedings. 5. Official Receipts Dispose ten years after post audit, provided they are not needed for pending civil, criminal or administrative proceedings. 6. Journal Vouchers Disposal not authorized by this schedule. 7. Accounting Books Disposal not authorized by this schedule. 8. Trial Balance Disposal not authorized by this schedule. 9. Profit and Loss Statement Disposal not authorized by this schedule. GENERAL RECORDS SCHEDULE 4 Procurement and Supply Records Item No. Description Authorized Disposition 1. Requisition (B.S.C. Form 1 and Dispose after four years. 1-A 2. Requisition and Issue Voucher Dispose after four years. (Gen. 45-A) covering emergency purchases of supplies. 3. Director Purchase with their Dispose after four years. supporting papers 4. Inventory of Supplies and Equipment (Gen. Form 41-A) 5. Memorandum Receipt for Equipment, Dispose one year after equipment Semi-Expendable and Non-Expendable has been returned. Property (C.F. No. 32-A) Other general records schedule are to be fixed and issued from time to time. ANNEX H Republic of the Philippines DEPARTMENT OF GENERAL SERVICES Manila GENERAL CIRCULAR NO. 6 July 19, 1968 TO : All heads of Departments and Chiefs of Bureau and Offices of the National Government, including Government-Owned and Controlled Corporations. SUBJECT : Additional General Records Schedule The following additional General Records Schedules for records common to all agencies in the government are hereby fixed and issued for the guidance of all concerned. GENERAL RECORDS SCHEDULE 1-A Personnel Records Item No. Description of Records Authorized Disposition 1. Application for position Dispose after one year 2. Assets, Income and Liabilities Dispose five years death or retirement of employee. 3. Training and Career development Dispose after two years abroad GENERAL RECORDS SCHEDULE 3-A Item No. Description of Records Authorized Disposition 1. Accounting books Disposal not authorized by this schedule a. Journal of Bills rendered b. Subsidiary c. Stock Cards d. Accounts Receivable e. Cash Book f. Journal Collections & Deposits g. Journal Disbursement h. Journal of Checks i. General Ledgers 2. Special Journals a. Journal of Disbursement b. Journal of Checks c. Journal of Analysis and Obligations 3. Balance Sheet Disposal no authorized by this schedule GENERAL RECORDS SCHEDULE 4-A Procurement and Supply Records Description of Records Authorized Disposition 1. Advise to different government Dispose after one year agencies on the availability of supplies on "cash and carry system". 2. Bid Dispose after six years unless there is a case. 3. Canvass of prices (equipment and Dispose after two years supplies, etc.) 4. Inventory and Inspection report Dispose after five years (Gen. Form 7-A) settlement of credit 5. Report of Waste Materials -ditto- 6. Bill of Lading(Gen. Form 9-A) Dispose after two years 7. List of Supplies Under Direct Dispose after four years Order and Payment System 8. Invoices on deliveries on Direct Dispose after three years Order and Payment System 9. Queries (BSC Form 71) on prices Dispose after two years of articles, additional funds to meet quotations 10. Shipping and Packing List on items Dispose after four years purchased from dealers 11. Memorandum receipts (transfer Dispose one year after property government property another agency) has been returned GENERAL RECORDS SCHEDULE 5 Administration & Management Records Item No. Description of Records Authorized Disposition 1. Blotter for arrival and departure Dispose after one year 2. Certificate of appearance Dispose after two years 3. Gate Pass Dispose after one year 4. Locator slips Dispose after one year 5. Logbook on incoming and outgoing Dispose after two years communications 6. Minutes of meetings-Board Permanent 7. Minutes of meeting-Staff Dispose after one year 8. Press releases Dispose after one year 9. Reports (Accomplishment, semi- Dispose after two years annual, progress, etc.) 10. Subpoena duces tecum Dispose after three years 11. Work Program Dispose three years after it has been superseded GENERAL RECORDS SCHEDULE 6 Finance and Accounting Records Item No. Description of Records Authorized Disposition 1. Authorization (filing of vacancies, Dispose after two years overtime, salary transfer of funds) 2. Bond (officials & employees) Dispose one year after clearance of employee 3. Cash advance Dispose after two years unless not liquidated 4. Salary Adjustments Dispose after two years 5. Withholding tax Dispose one year after it has been superseded RECORD RETENTION AND DISPOSAL SCHEDULE Retention Period Records, Series Title & Description Active Storage Total 1. Abstracts of Internal revenue Collection 5 5 10 2. Accounts Receivable Payments Cards 5 5 10 3. Administrative Issuance (Extra Copies) 1 1 2 4. Advice Slips (Withholding Tax) while in force 2 yrs. form date of first advice 5. Alpha Cards (Name & Address Cards) 1 1 2 6. Alpha Cards (Operation Records) 1 1 2 7. Alpha Cards (Plantilla) 1 1 1 8. Alpha Cards (Sundry Voucher Accounts) 1 1 1 9. Alpha Cards (Withholding Tax Credit Cards) 1 10. Amusement tax (Papers & Doc. pertaining while permit is to amusement tax except cinemas & in force 5 theaters) 11. Applications & Affidavit (when importer while permit 3 yrs. after is a dealer) is in force exp. 12. Application for extension to file Income Tax Return 2 yrs. 1 yr. 3 yrs. 13. Application for Internal Revenue Positions while action 1 yr after is being taken rejection 14. Authority to accept payments (Field Forms authorizing collection units to accept payments from individual & judicial taxpayers) 1 9 10 15. Authorizing to change Assessment 1 while case 9 10 is open 16. Authority to release Imported Goods 2 3 5 17. Authority for Travelling expenses (Local) 1 1 2 18. Auxiliary Invoices (Forest Products) while case 5 yrs. after in open case is closed 19. Bookkeeping Law & Regulations (Inquiries from taxpayer regarding Rev. Regulations) 1 yr. 2 yrs. 3 yrs. 20. Bookkeeping Records (Papers & Doc. pertinent to permits & violations of bookkeeping reg.) while permit 5 yrs 2 is in force after exp. 21. Building Contractor's (Papers & Doc. while case 5 yrs. after pertaining to payments made on the in open case is close purchase of materials by the building contractors and their tax delinquency) 22. Call-up slips (Requests for the return of borrowed records from the Records Control Section) 1 1 2 23. Certificate of Indebtedness (Issued by the Treasurer of the Philippines to back pay holders for payment of Internal Revenue 1 yr. while 4 5 Liabilities) case is open 24. Change of Business Name and Addresses 3 2 5 25. Charge Slips (Filled forms evidencing while docket 1 yr. after borrowed documents and/or papers under is out return of custody of the Records Control Section) docket 26. Common Carriers (Permit to operate & other while permit 3 after exp. pertinent papers) is in force 27. Daily Accomplishments Reports (Prepared by employees) 28. Denatured Alcohol (Permit on the shipment while permit is 2 yrs. of rectified alcohol & others) in force after exp. 29. Distilleries (Tobacco) Papers & Doc. while case is 2 yrs. after per taining to the importation of leaf tobacco) open case is close 30. Distilleries (Wine) Papers or doc. while case is 5 yrs. after per taining to the importation of leaf tobacco) open case is closed 31. Export Entries (Authority for exp. of Goods) 5 5 10 32. Firearms, Ammunitions and Explosives (permit to engage in business dealing with while permit 1 yr. fire arms. ammunitions and explosives is in force after exp. 33. Firearms, License (Refund) Papers & doc. pertinent to refund of an overpaid while case is 2 yrs. after fire arms license) open exp. 34. Firecrackers & fireworks (Permits to manu facture & other papers pertinent to while permit is 1 yr. after fire crackers & fireworks) in force exp. 35. Foods & Drugs (Papers & doc. pertaining to while case is 5 yrs. after narcotics, opium and prohibited Drugs) open case is closed 36. Forest Charges (Papers & doc. pertaining to forest charges, forest products & while case is 5 yrs. after home steads) open case is closed 37. Form 40 Cards Cards prepared with report of monthly assessment of and/or demand (BIR Form 42) as source Doc. 1 yr. 1 yr. 2 38. Franchise (Ice Plant) Papers & doc. while permit 5 yrs. after pertinent to the operation of business of is in force exp. public convenient such Ice Plant 39. Gasoline, Fuel Oils, Etc. (Permits & 5 yrs. after exp. other pertinent papers of bonded stock) 40. Gasoline, Fuel Oils (Refunds) Papers & doc. while case is 5 yrs. after pertaining to refund on fuel oil open refund if affected 41. Gratuitous License (Authority to cut, ship and transfer lumber) 5 yrs. after exp. 42. Hotels & Restaurants Papers & Doc. while case 5 yrs. after is open case is closed 43. Importation's & Exportations of Tobacco Prod. 2 3 5 44. Index Cards (More Aids in the processing of 1975 Tax Census Statements) 1 2 3 45. Individual Income Tax Return 5 yrs. 5 yrs. 10 yrs. 46. Internal Revenue Employees Time Card & 1 yr. after Daily Time Record (C.S. Form 45) absences undertime have acc. & audited 47. Investigation Report (Franchise Stock on Ice Plant) 7 yrs. 3 yrs. 10 yrs. 48. Jai-Alai (Periodic Reports) current files to receive the forwarded to the regional office 49. Loose leaf Invoices Request & permits while permit is in 4 yrs. after exp. 50. Merchandise Inventories Request for extensions in the submission of inventory report of merchandise 2 yrs. 4 yrs. 6 yrs. 51. Merchants Sales (Fixed Tax) Papers & Doc. pertaining to registration of small store owners while case is 2 yrs. after open case is open 52. Mining & mineral sources (Reports of while case is 5 yrs. after investigation on mining and mineral resources) open case is closed 53. Notification Stub (Leaf tobacco Invoices) Filled official invoices on sales of while case is 3 yrs. leaf tobacco delivered to L-3 permit open after case is closed 54. Numeric Cards (Taxable returns for case with demand or assessment notices) 5 55. Official Receipts (in payment of self- 1 9 10 assessing taxes) 56. Official Receipts (In payment of taxes covered by demand or assessment notices, other than transferred taxes) 1 9 10 57. Official Receipts (In payment of transferred taxes) refund of advance sales tax (Granted on gasoline & fuel oil) 1 9 10 58. Delinquent account listings 1 4 5 59. Preliminary Internal Revenue Tax Liability while case is 5 yrs. after census of Residents & Information Sheets open case is close 60 Refund Case (Income Tax) Papers & Doc. pertaining to refund on over paid tax 5 5 10 61. Repair Shops (Permits and other paper on 5 yrs. after 1 yr. after exp. operation of repair shops for automobiles, case is closed watches, etc.) 62. Reports of monthly collections (Administrative prepared by provincial, municipal and city treasurers) 1 4 5 63 Reports of monthly collections (Financial BIR Form 12.01 AND 12.02 5 5 10 64. Reports of monthly Individual Activities 1 4 5 65. Residences Certificates Class B and C 1 9 10 66. Retiring Taxpayer's Certificate (Bus.) 1 yr. after 2 3 retiring of Bus. 67. Statement of Assets, Income & Liabilities while case 5 yrs. after is still open case is closed 68. Tax Clearance Certificates 1 4 5 69. Tobacco, Cigars and Cigarettes Advice Slips (Papers and documents relating to wholesale leaf whole case 5 yrs. after tobacco, Cigar and Cigarette Business) is open case is closed 70. Tobacco Exportation Permits on exportation while permit 2 yrs. after of leaf tobacco is in force exp. 71 Transaction Card (Taxpayer's account Card w/ additional information) 1 4 5 72. Transcript Sheets (Inventory of Tobacco received, transferred or removed prepared while case is 3 yrs. after by internal revenue inspectors open case is closed 73 Travel Assignment Orders Classification Examination for examiners 5 3 74. Weekly Report of the BIR Collections 1 9 75. Withholding Income Tax Receipts 1 9 76. Withholding Tax Accounts Payable Cards Footnotes * Numbers in parenthesis is correspond to numbering of the box-spaces in the BRM form.