Sealing of Documentary Stamps Metering Machines (DSMM) Used by Authorized Taxpayers/Users Pursuant to Sec. 4, Paragraph "d" of Revenue Regulations No. 7-92

October 25, 1994 REVENUE MEMORANDUM ORDER NO. 64-94 Addendum to RMO No. 21-93 dated December 21, 1992 SUBJECT : Sealing of Documentary Stamps Metering Machines (DSMM) Used by Authorized Taxpayers/Users Pursuant to Sec. 4, Paragraph "d" of Revenue Regulations No. 7-92 TO : All Internal Revenue Officers and Others Concerned I. Objectives : 1. To set up specific guidelines in handling and safekeeping of Padlock Seals of Documentary Stamps Metering Machines; and 2. To set up adequate security measures to prevent tampering or occurrence of fraud in the use and operation of Documentary Stamps Metering Machines. II. Guidelines and Procedures : In order to have control of the use and operation of Documentary Stamps Metering Machines (DSMM), the Chief Collection Division of the Region concerned is tasked to keep records or inventory of all duly registered and unregistered DSMM within their respective jurisdictional areas. Said machines should be properly sealed after having been re-registered with the Office of the Collection Programs Division, National Office Bldg., Quezon City, using the newly prescribed new Padlock Seals which are numbered, to prevent fraud or tampering of machines. A. The Chief Collection Division shall : 1. With the approval of the Regional Director, be tasked to requisition from the Property Division Padlock Seals for the use of the Region and act as custodian of same; 2. Keep or maintain complete records of all requisitions and issuances of padlock seals, indicating therein the serial numbers; Every time a taxpayer/user loads or reloads DSMM, he shall be issued a new padlock seal by the Chief of the Collection Division, for which he shall pay a sealing and/or re-sealing fee of P20.00 per piece. 3. Keep the used seals in safe containers or sealed envelopes for safekeeping; 4. Every 5th day of the succeeding month, prepares and submits and inventory of used and unused seals and thereafter surrender then to the General Services Division, BIR National Office, Diliman, Quezon City; 5. Submit a monthly report to the Chief, Collection Programs Division, NOB, Quezon City, indicating therein the serial numbers of the seals, the names of taxpayers/users and the corresponding Revenue District where the machines are located; and 6. Submit a monthly report to the Chief, Collection Programs Division, of the total used seals surrendered to the Chief, General Services Division indicating the serial numbers of the used seals. The serial numbers of the used seals shall be counter-checked against the numbers of the requisitions. B. The Chief, General Services Division Shall : 1. Act as the exclusive custodian of Documentary Stamps Metering Machines Padlock Seals; 2. Maintain a permanent record book of all purchases and distribution of the D.S.M.M. seals under his custody, indicating the following: a. Date of purchase, quantity and amount and serial numbers; b. Date of requisition, requisition numbers, requisitioning office, serial numbers and number of seals requisitioned. A running balance should be maintained in order to determine the inventory at any given time. 3. Acknowledge receipt of all used seals surrendered by the Collection Division, for verification and accounting purposes to ascertain the accountability of the seal custodian; 4. Keep a permanent register or record/control book of all surrendered seals per Revenue District and/or Region, and shall submit a monthly report to the Chief, Collection Programs Division; and 5. Submit a monthly report to the Assistant Commissioner for Collection, of the total receipts and distribution of Padlock Seals, per Regional Offices, indicating therein the respective serial numbers. The Chief, Collection Programs Division, shall likewise consolidate all the monthly reports submitted by the Chiefs of Collection Divisions and Chief, General Services Division. He shall verify, counter-check and reconcile the monthly reports thru the designated Chief, Documentary Stamps Metering Machines Unit, in order to determine whether there are some irregularities or anomalies in the handling and safekeeping and distribution of the seals. cd i Failure on the part of the offices/officers concerned, to perform their assigned task shall subject then to Administrative sanction. This Memorandum Order amends the provisions of RMO No. 21-93 dated December 21, 1992 which are inconsistent herewith and shall take effect immediately. For the information and guidance of everyone concerned. VICTOR A. DEOFERIO, JR. Acting Commissioner