Supporting Documents for the Reimbursement of Fuel Expenses in the use of Official Motor Vehicles

November 22, 1967 REVENUE MEMORANDUM ORDER NO. 83-67 SUBJECT : Supporting Documents for the Reimbursement of Fuel Expenses in the use of Official Motor Vehicles The Bureau of Internal Revenue Auditor has called the attention of this Office to the practice of using general terms in supporting documents to claims for reimbursement of gasoline expenses. As specific statements regarding the purpose and nature of a trip or a travel when using RP vehicles are required by auditing regulations, the following guidelines are hereby prescribed for the guidance and compliance of all concerned: 1. A trip ticket shall be issued for every trip of a RP car, jeep, truck or wagon. The word "Official Business" or "OB" to indicate the nature and purpose of the travel is not acceptable. A full statement regarding the purpose of nature of the trip should be stated. 2. The names of all the passengers of the vehicle should be stated. The phrase "and party" to indicate more than one passenger of a vehicle does not mean much and is not acceptable for audit purposes. 3. All receipts of purchases of gasoline or oil attached to reimbursement claims should bear the plate number of the vehicle. 4. The new form (sample attached) of trip ticket shall be used to support claims for reimbursement. Non compliance with the above conditions for reimbursement shall be reason enough to disallow that particular item of any claim. In order to preclude misunderstandings between the processing employees and the officials using official vehicles, strict compliance hereto is hereby enjoined. The processing officials and employees of reimbursement claims for gasoline and oil expense for RP vehicles are hereby instructed to implement this order to the letter. aisadc This Order takes effect immediately. AMBROSIO M. LINA Acting Commissioner of Internal Revenue September 28, 1967 MEMORANDUM for: The Commissioner Bureau of Internal Revenue M a n i l a In the course of post-audit of general vouchers for reimbursements of gasoline expenses in the use of RP jeeps by officials, it has been noted that the nature of trips or travels were not specifically stated. The word "Official Business" or O.B. is not sufficient. The purpose and nature of the trip or travel should be specific as required by regulation and not stated on generic terms. It has also been noted that names of passengers, if more than one, were not stated. The words "and party" is not sufficient. The names of the members of the party should also be stated for audit purposes. In view hereof, it is requested that such practice s h ould now be corrected and that this Office henceforth, may be compelled not to allow any such vouchers not in compliance with the aforestated requirements. CRISANTO SAN PEDRO Auditor