Decentralizing the Functions in the Repair and Maintenance of (1) Motor Vehicles and (2) Other Equipment such as Typewriters, Mimeographing Machines, Adding Machines, etc

November 20, 1975 REVENUE MEMORANDUM ORDER NO. 66-75 SUBJECT : Decentralizing the Functions in the Repair and Maintenance of (1) Motor Vehicles and (2) Other Equipment such as Typewriters, Mimeographing Machines, Adding Machines, etc It has been observed that repairs of motor vehicles and other equipment have to be effected mostly thru the Property Division in Manila. This is a very expensive and time-consuming procedure. In the case of motor vehicles, the transportation from the region concerned to Manila and vice-versa after the motor vehicle is repaired may cost more than the expenses on the repair itself. This is true of repair and maintenance jobs on typewriters, mimeographing machines, adding machines, etc. In order to reduce red tape and effect economy, the following procedures are, therefore, established for the guidance of all Revenue Regional and District Offices concerned. A. Repair and Maintenance of Motor Vehicles . 1. When the cost of repairing a motor vehicle is P500.00, or below, the same shall be done in the Revenue Regional or District Office concerned, in accordance with applicable accounting and auditing rules and regulations. All such repairs shall be subject to the approval of the Revenue Regional Director. 2. In case the cost of repair is above P500.00, previous authority by the Deputy Commissioner of Internal Revenue shall be secured. The request for authority to repair should include a description of the repairs to be done and the parts to be replaced. The cost of the replacement parts and labor shall be itemized. B. Repair of Other Equipment, such as Typewriters, Mimeographing Machines, Adding Machines, etc . 1. When the cost of repairing the above mentioned equipment is P300.00 or less, the same shall be done in the Revenue Regional or District Office concerned, in accordance with applicable accounting and auditing rules and regulations. Every case of repair of this nature shall be subject to the approval of the Revenue Regional Director. 2. Where the cost of repair of the above-mentioned equipment exceeds P300.00, previous authority shall be secured from the Deputy Commissioner of Internal Revenue. The request for authority to repair should include a description of the repairs to be done and the parts to be replaced. The cost of the replacement parts and labor shall be itemized. This Order shall take effect immediately. EFREN I. PLANA Commissioner of Internal Revenue TAN 1456-040-3