Rules and Procedures on Records

1962 REVENUE MEMORANDUM ORDER NO. 59-62 SUBJECT : Rules and Procedures on Records I . Purpose This Order prescribes the general rules and procedures to be observed by all concerned with respect to records of the Bureau of Internal Revenue. II . General Policies A. Restricted Area . All records units of the Bureau shall be restricted areas. Only duly authorized personnel shall be allowed to enter. B. Persons authorized to borrow files . Only the following are authorized to borrow documents or papers on file with records units: LLjur 1. In the central office a. Commissioner of Internal Revenue b. Deputy Commissioner of Internal Revenue c. Department Heads and Division Chiefs, or in their absence, their immediate assistance 2. In the Regional district a. Regional Director b. Assistant Regional Director c. Branch Chiefs, or in their absence, their immediate assistants. No paper or document shall be charged-out from any records unit to persons authorized under this paragraph without the presentation of a duly accomplished file requisition slip. As a general rule, files must be returned to corresponding records unit before the close of office hours of the day when borrowed. III . Forms and Control Device The following forms and control devices shall be used: A. File Requisition Slip The file requisition slip (see attachment 1) shall be used when asking for files in the records units. This form shall be accomplished by the authorized official and presented to the chief of the records unit where the file is kept. It shall be retained by the records unit and shall be surrendered to the borrower only upon the return of the borrowed paper of document or as otherwise provided in this Standard Operating Procedure. B. File Transfer Slip The file transfer slip (see attachment 2) shall be used when action on a given communication or document requires that the file be borrowed and transferred from one action official to another. The slip is a control device to enable the records unit to ascertain the exact whereabouts of a transferred file. C. Docket Locator Card The docket locator card (see attachment 3) shall be prepares by the records unit for each taxpayer as a handy. The reference for the location of docket kept in numerical case files. Only one docket locator card shall be maintained for each taxpayer regardless of the number of tax cases kept in the records unit. It shall be arranged alphabetically in a docket locator card file. D. Numerical Case File Control Book The numerical case file control book (see attachment 4) is a device used to avoid assignment of a file number that has been previously allocated. Its used will facilitate the assignment of file numbers to dockets of tax cases received for file by records units. F. Numerical Case File Summary The numerical case file summary (see attachment 5) is a form printed on the face of a numerical case file folder. It is a control device showing the description of tax cases in the file folder and the number of sheets contained in each tax case. It will serve as a handy reference in the review and examination of tax cases for appropriate disposition actions. F. Charge-out Substitution Card The charged-out substitution card (see attachment 6) is a device used to take the place of document or paper that has been removed from a file folder. The card, one to stand out prominently among the files, is an aid to filers in determining papers or documents withdrawn from file folders. G. Cross Reference Sheet A cross reference sheet (see attachment 7) is a device used when a document or paper received for file involves more than one subject. The cross reference sheets are sign-posts within on the files that point to the exact location of given file. IV . Receiving and Charging Out Records The following shall be observed by records units in receiving and charging out records: A. On documents received for file 1. Dockets of Tax Cases Upon receipt of a tax docket for file from an action office, the control group of the records unit shall a. Refer to the docket locator card file to determine whether the taxpayer already has a case file folder in the records unit. cdt b. Reflect the numerical case file under on the upper right hand portion of the docket, if the taxpayer has a case file folder; or Refer to the numerical case file control book, if the taxpayer has no case file folder, for the determination of the case file number to be assigned to the taxpayer; Fill out the desired information in the control book; Prepare a docket locator card for the taxpayer; Reflect the assigned numerical case file number on the upper right hand portion of the docket; and Insert the docket locator card in the Docket Locator Card File (which is maintained alphabetically). c. Number consecutively (preferably with a numbering machine) all the sheets comprising the docket. In the case of a docket which refers or relates to a case already on file, the sheets comprising the docket shall be numbered consecutively beginning from the next succeeding number of the case already on file. d. Forward the docket to the filing group of the records unit. The filing group shall a. pull out the appropriate case file folder or provide a case file folder, if a new taxpayer; b. fill out the desired information on the numerical case file summary; and c. return or file the case file folder in its proper place in the filing cabinet or shelf. 2. Files other than dockets of tax cases When a document other than a tax docket is received from an action office for file, the control unit shall a. Determine the subject (according to the proposed subjective filing classification scheme) and indicate on the upper right hand portion of the document the subject to which it shall be filed. If more than one subject is involved assemble the proper number of cross-reference sheets needed, allowing one for every cross-reference required; fill up the cross reference sheet (preferably with a type-writer); and indicate on the upper right hand portion of the document itself the designated subject to which it shall be filed. b. Indicate on the lower left hand portion of the document, the retention period (if prescribed); c. Number consecutively (preferably with a numbering machine) all the sheets comprising the document; d. Forward the document with the cross-reference sheet to the filing group. The filing group shall a. file the document in the appropriate folder as indicated in the upper right hand portion; and b. file the cross-reference sheets in corresponding file folders. B. On charging out records from the file. 1. Dockets of tax cases Upon receipt of a file requisition slip, duly signed by the official herein authorized to borrow records, the control group shall a. refer to the Docket Locator Card File to determine the case file number of the docket being borrowed; b. indicate in the file requisition slip the case file number; and c. forward the file requisition slip to the filing unit. The filing unit shall a. pull out the corresponding case file folder; b. fill out a charge-out substitution card; c. substitute the charge-out card for the docket being removed from the case file folder; d. return the case file folder in its proper place in filing cabinet or shelf; e. indicate number of sheets comprising the docket on the file requisition slip; and f. forward the docket together with the file requisition slip to the control group. The control group shall a. release the docket to the borrowing officials; and b. retain the file requisition slip which is to be filed in a requisition slip folder, chronologically, as a basis for follow-up of records not returned on time. 2. Files other than dockets of tax cases The charge-out procedure for tax dockets shall be observed, except the steps requiring reference to the Docket Locator Card Files for the case file number. The control group shall instead refer to the file classification guidor to determine the subject classification under which the document being borrowed may be filed and indicate this on the file requisition slip. 3. Steps to be taken in case a document has already been charged-out When a file that is being requisitioned has already been charged-out the filing group shall indicate on the face of the file requisition slip, the name and organizational unit of the borrower and the date it was borrowed before returning it to the control group. The control group, aside from returning the file requisition slip to the requisitioning official, shall take necessary steps for the early return of the document to the records unit. Accordingly, it shall upon its return inform the latter requisitioning official. casia 4. Transfer of borrowed files from one action official to another When an action on a certain communication requires the transfer of a borrowed file to another action official, the official transferring the file shall request the receiving official to accomplish a file transfer slip. The file transfer slip shall be presented to the records unit. The records unit shall upon receipt of the transfer slip make the necessary notation in the charge-out substitution card. It shall return the file requisition slip of the official making the transfer and retain the file transfer slip in the requisition file folder. 5. Loan of file to agencies outside of the BIR No paper or document shall be loaned to agencies outside of the Bureau without the prior approval of the Commissioner of Internal Revenue. For security purposes a record loaned out of the Bureau shall be examined if the sheets are consecutively numbered. It shall be secured together by a fastener and the two punched holes duly sealed with a sealing wax. A dry seal impression of the record unit. If available, shall also be affixed on the sealing wax. V . Dockets of Taxpayers Who have Changed Residence When a taxpayer has been determined to have changed residence outside the jurisdiction area of a regional district, it shall be the responsibility of the Regional Director to effect the transfer of the taxpayer's case file to the appropriate regional district. The following shall be observed in effecting the transfer: A. The contents of the taxpayer's case file folder shall be checked against the numerical case file summary to ensure that all the dockets of tax cases of the taxpayer involved are available for transfer. B. The entry in the numerical case file control book shall be cancelled and the case file number shall be made available for assignment to new taxpayers. C. The case file folder with all its contents together with a letter of transmittal shall be placed in an envelop and transmitted to the appropriate regional district by registered mail with a registry return card. cdlex D. A notation shall be written across the face of the Docket Locator Card, as follows: Case file transferred to Regional District No. _____ Under Registry Receipts No. ____ on __________, 19 ___________ The official making the notation shall also affix his signature on the card. VI . Rescission Clause All previous instructions in conflict with this Order are hereby rescinded. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue Attachments : 1. File Requisition Slip 2. File Transfer Slip 3. Docket Locator Card 4. Numerical Case File Control Book 5. Numerical Case File Summary 6. Charge-Out Substitution Card 7. Cross-Reference Sheet ATTACHMENT 1 FILE REQUISITION SLIP ATTACHMENT 2 FILE TRANSFER SLIP ATTACHMENT 3 DOCKET LOCATOR CARD ATTACHMENT 4 NUMERICAL CASE FILE CONTROL BOOK ATTACHMENT 5 NUMERICAL CASE FILE SUMMARY ATTACHMENT 6 CHARGE-OUT SUBSTITUTION CARD ATTACHMENT 7 CROSS REFERENCE SHEET