Revising Revenue Official Receipt (Administrative No. 1) (B.I.R. Form No. 25.24) and Disposal (Collection No. 1) of the old Unused or Unissued Receipts

November 4, 1966 REVENUE MEMORANDUM ORDER NO. 67-66 SUBJECT : Revising Revenue Official Receipt (Administrative No. 1) (B.I.R. Form No. 25.24) and Disposal (Collection No. 1) of the old Unused or Unissued Receipts TO : All Internal Revenue Officers and Others Concerned In view of the discovery of fake revenue official receipts issued in acknowledgment of the payment of internal revenue taxes, revenue official receipt (B.I.R. Form No. 25.24) printed in quadruplicate copies of four different colors is hereby declared obsolete. Effective January 1, 1967, the use and issuance thereof shall be discontinued and prohibited. New revised revenue official receipts (B.I.R. Form No. 25.24) have been printed and will be distributed to revenue collection officers in lieu of the obsolete receipts. aisadc FEATURES OF THE NEW RECEIPT The new revenue official receipts are to be issued in pads containing fifty (50) receipts to a pad. The receipts are serially numbered consecutively and printed on white security paper. Each receipt consists of four copies, and each copy is marked in big bold letters running lengthwise thereof with the following: 1. On the first copy appears the printed word "ORIGINAL" 2. On the second copy, the word "DUPLICATE" appears 3. The third copy contains the word "TRIPLICATE", and 4. The fourth copy bears the word "QUADRUPLICATE." The original copy shall be delivered to the taxpayer as evidence or proof of the payment of internal revenue tax or taxes due and paid. The duplicate shall be forwarded to the Provincial or City Auditor as supporting papers to the original copy of the "Report of Collections." The triplicate copy shall be sent to the Chief Accountant as supporting papers to the duplicate copy of the "Report of Collections", and the quadruplicate, retained in the booklet. DISPOSAL OF UNUSED OR UNISSUED RECEIPTS Old revenue official receipts left unused or unissued on December 31, 1966, still in the custody of revenue collection officers shall be inventoried and reported to the Provincial or City Auditor, as the case may be, for destruction in accordance with the provisions of Section 383 of the "Revised Manual of Instructions to Treasurers" (1954 edition). Receipts not issued to collection officers and still in the custody of the Property Officer or any accountable officer, shall likewise be inventoried and reported to the General Auditing Office for destruction in accordance with Section 63 of the "National Accounting and Auditing Manual" (1963 edition). All internal revenue officers and others concerned are enjoined to observe and follow strictly the provisions of this circular. LLjur This circular shall take effect on January 1, 1967. MISAEL P. VERA Commissioner of Internal Revenue