Supplementing the Memorandum of the Commissioner Dated September 5, 1961 and Revenue Memorandum Order No. 7-62 Dated February 22, 1962 Re Submission of Vouchers for Reimbursement of Traveling Expenses Incurred during any Month not later than the End of the Next Succeeding Month

November 23, 1962 REVENUE MEMORANDUM ORDER NO. 62-62 SUBJECT : Supplementing the Memorandum of the Commissioner Dated September 5, 1961 and Revenue Memorandum Order No. 7-62 Dated February 22, 1962 Re Submission of Vouchers for Reimbursement of Traveling Expenses Incurred during any Month not later than the End of the Next Succeeding Month TO : All Internal Revenue Officers and Others Concerned Notwithstanding the two aforementioned orders urging that traveling expense vouchers be submitted on time, it has been noted that claimants still continue to submit the same beyond the deadline for submission. The records of this Office show that even after the issuance of Revenue Memorandum Order No. 7-62, there had been late submission of 4,136 vouchers in the total amount of P157,402.75. Considering that the memoranda which require the submission of vouchers incurred during any month not later than the end of the next succeeding month were being implemented for the first time, efforts were exerted by the Bureau to go out of its way to seek the necessary funds to the end that all claims for traveling expenses submitted beyond the deadline could be reimbursed, as in fact they were reimbursed, to the last centavo. The amount of P200,700.00 had to be de-obligated from last fiscal year's obligations to cover the said amount of P157,402.75 together with the amount of the other vouchers which had been submitted on time. This was, of course, at a sacrifice. The funds de-obligated could have been used to better purpose than to reimburse claimants who either had been neglectful or habitually late in the submission of vouchers. Let it be clearly understood that this is the last time that this Bureau will go to that extent. Among the reasons for the submission of late vouchers are the following: That claimants have been very busy on "Operations Collections"; that they submitted their vouchers on time but there was delay in the regional office; that their offices were not provided with sufficient forms of traveling expense vouchers; and that they have been on leave and did not know of the memoranda fixing the deadline for submission; that they were assigned in places very far from their station towns so that they could not either for lack of forms, or lack of communication facilities, submit their vouchers on time. In view of the above, the following instructions are hereby issued for the strict compliance of all concerned: 1. Claims for reimbursements for traveling expense vouchers for November, 1962 or for months previous thereto, will not be entertained by the Budget Division if the vouchers are received by it after December 31, 1962. Those for the succeeding months should follow strictly the rule that vouchers for any month should be received by the Budget Division not later than the end of the succeeding month. 2. All employees responsible for any unnecessary delay in forwarding the vouchers: from the chief of branch in the regional office or from the provincial revenue officer to the regional director and from the regional director to the Chief, Budget Division; and from the chief of division or department to the Chief, Budget Division, will be held responsible should the voucher become not reimburseable under the rule. In order to fix responsibility, the date of receipt and release of each voucher should always be stamped thereon by all offices concerned. There should also be carried a register book where such receipts and releases should be entered. The book will be looked into in case of any complaint or investigation. 3. The Chief, General Services Division, shall see to it that sufficient quantities of traveling expense voucher forms are always available to all offices concerned. In view of the accelerated pace of our operations, additional office spaces requiring payment of additional rentals and/or increases in the rates of rentals, expenses in tax education campaigns and additional outlays for modern mechanized methods of data production, it is unlikely that funds can be expected to be obligated for the purpose of paying or reimbursing those who hereafter will submit vouchers beyond the monthly deadline for submission. aisadc This Order takes effect immediately. (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue