Certificate of Clearance for Transferring Revenue Personnel

October 27, 1975 REVENUE MEMORANDUM ORDER NO. 58-75 SUBJECT : Certificate of Clearance for Transferring Revenue Personnel In order to have uniformity in the manner of relieving revenue personnel of property, cash, or pending papers accountability and to institute proper control thereof, the following procedures are hereby prescribed: 1. When a revenue officer or employee is transferred from one office or station to another, he shall first be cleared of all property, cash and/or pending papers accountability before leaving for the new office of assignment. 2. The transferring employee will prepare an inventory list in triplicate of all papers and articles under his charge and submit the same to his revenue district officer, branch chief or division chief, as the case may be. The supervisor shall check the papers or articles against his own records and the inventory list and after satisfying himself that everything is accounted for, he shall clear the subject personnel of the latter's property, cash and pending papers accountability by signing a receipt at the bottom of the page or pages of the inventory list. 3. The original of the inventory list shall be forwarded to the Administrative Branch in case the employee being cleared is from the field service or the Revenue Service Chief (Administrative) in case the employee came from the Central Office. These documents shall be filed properly thereat for reference purposes. 4. The duplicate shall be returned to the employee being cleared and the triplicate goes to the clearing officer. 5. In case of transfer, and the employee cannot be cleared immediately within ten days after receipt of the transfer order because of volume of property and document responsibility, he may report to his new assignment pending clearance from the former supervisor. 6. Applicable provisions of the Civil Service Law and Rules and the Accounting and Auditing regulations regarding clearance of property and other accountabilities shall govern cases of resignation, separation and prolonged leave of absences. 7. This order takes effect immediately and revokes Field Circular No. V-25 dated October 28, 1948 and such other revenue office rules not in conformity herewith. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 145-040-3 ANNEX November 7, 1979 Memorandum For All Revenue Officials and Employees Concerned As a clarification of paragraph 2 of Revenue Memorandum Order No. 58-75, regarding the manner of relieving revenue personnel of property, cash or pending papers accountability due to transfer or separation from the revenue service, the list or inventory mentioned therein shall be submitted to the Chief, Administrative Branch, in the case of a Regional Director, Assistant Regional Director, Chief of Branch or Revenue District Officer or to the Revenue Service Chief, Administrative, in the case of an official in the National Office. The Chief of the Administrative Branch or the Revenue Service Chief, Administrative, as the case may be, shall check the papers or properties listed against the records of the office and after being satisfied that everything has been accounted for, issue a clearance to the outgoing official in accordance with the provisions of Revenue Memorandum Order No. 58-75. Be guided accordingly. EFREN I. PLANA Acting Commissioner