Prohibition to Avail of the Services of Casuals and Municipal Employees as Tellers

October 22, 1975 REVENUE MEMORANDUM ORDER NO. 59-75 SUBJECT : Prohibition to Avail of the Services of Casuals and Municipal Employees as Tellers TO : All Revenue Regional Directors, Revenue District Officers, Revenue Collectors, and Others Concerned It has been brought to the attention of this Office that for lack of Revenue Collectors and Cash Clerks, Revenue Collection Agents and Cash Clerks acting as Revenue Collection Agents have availed of the services of Municipal employees and casuals as tellers in the Office of the Revenue Collection Agent. While the help or assistance given by these employees are laudable, yet from the point of accountability and responsibility, the practice of availing their help is questionable. Henceforth, and except in cases where the Municipal Treasurer is designated as Deputy Revenue Collector of the Commissioner, no Municipal employees or casuals should be allowed to perform tellering functions in the Office of the Revenue Collection Agent. cdt Revenue examiners and other revenue employees who are holding permanent items shall be required by the Revenue District Officer or by the Revenue Regional Director concerned to render assistance to collection units which are undermanned during the peak period of tax payments. However, before any revenue employee is assigned to render assistance, in the Office of the Collection Agent, he should be properly briefed on the correct and complete filing of forms, particularly in the issuance of TPAO, ATAP, and Official Receipts. Strict adherence to this order is hereby enjoined. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN-1456-040-3