Proper Stamping/Marking of Tax Returns Received in the Bureau of Internal Revenue

December 5, 1989 REVENUE MEMORANDUM ORDER NO. 54-89 SUBJECT : Proper Stamping/Marking of Tax Returns Received in the Bureau of Internal Revenue TO : All Regional Directors, Revenue District Officers, Other Heads of Revenue Units and Others Concerned It has been pointedly observed that tax returns which are filed or received in the Bureau of Internal Revenue do not clearly show the particular office or unit where the same are filed or received as well as the particular name of the revenue employee who actually received or acknowledged receipt thereof. Furthermore, the same return or returns are not legibly initialed or signed as the case may be. In other words, there is no clear proof which will evidently identify or establish the particular employee responsible for the receipt of the tax return. acd To prevent or avoid the future occurrence of tax refund checks being issued and/or encashed by unidentified persons not entitled thereto, and for administrative disciplinary action purposes, all Revenue Regional Directors, District Officers and other heads of revenue units tasked with receiving tax returns, are strictly enjoined henceforth to see to it that the full name of the revenue employee assigned to officially receive tax returns is clearly indicated in the stamp pad which should legibly be stamped on the said tax returns with his/her name easily identifiable thereon. Further, all other revenue personnel to whom particular tax case is assigned for examination, review or pre-audit, should likewise visibly and/or identifiably write their initials thereon above their printed names for easy identification. This Order which takes effect immediately, supersedes other issuance inconsistent herewith. aisa dc (SGD.) JOSE U. ONG Commissioner of Internal Revenue