RMO No. 19-2023 — Amends RMO No. 48-2010 defining the new composition of the Committee on Disposal of Accountable Forms in the National Office Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Form 2622

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE National Office Building Quezon City BuReaU OF INternAL ReVenUe records Mgt. division NNTIYT qr4tAML MAY 30 zU23D JU

May 22, 2023

Revenue memorandum order no. 1g a0a3

SUBJECT Composition of the Committee on Disposal of Amendment to RMO No. 48-2010 Defining the New Accountable Forms in the National Office.

TO All Internal Revenue Officers, Employees and Others

Concerned

I. BAckground

: renaming the Inspection Service to Internal Affairs Service pursuant to the : Management, the Committee on Disposal of Accountable Forms in the National Office is hereby reconstituted as follows: approved BIR Organizational Structure of the Rationalization Plan under Executive Order No. 366 as submitted to the Department of Budget and In view of Revenue Administrative Order Nos. 1-2014 and 2-2014

3

Chairperson Head Revenue Executive Assistant, Administrative Service or his/her duly authorized representative

Member Chief, Accountable Forms Division or his/her duly authorized representative

Member duly authorized representative Chief, Accounting Division or his/her

Witness Internal Affairs Service One(1) representative from the

Witness representative Revenue or his/her duly authorized Resident cOA Auditor, Bureau of Internal

Ii. Functions

Said Committee shall discharge the following functions:

1. Appraise and conduct an inventory of all obsolete, damaged or

Officers assigned in the National Office; cancelled accountable forms for disposal referred to by the Chief, Accountabie Forms Division and by other Revenue Accountable

2. Prepare and sign the inventory report and submit to the Accountable Forms Division (AFD) for the preparation of the memorandum requesting Authority to Dispose;

3. Prepare the request for Authority to Dispose (Annex A) for signature/ recommendation/approval of the Assistant Commissioner, Administrative Service;

4. Dispose the obsolete, damaged or cancelled accountable forms in accordance with existing COA rules and regulations;

5. Prepare and submit a Report (Annex C) and Certificate of stated in the approved authority: Management Group after completion of every destruction by shredding/cutting particular items or bulk of accountable forms Destruction (Annex B) to the Deputy Commissioner, Resource

6. Convene and discharge its functions whenever the necessity therefore exists; and

7. Ensure that the provisions of RA No. 10173 or the "Data Privacy Act of 2012", its Implementing Rules and Regulations, and all relevant issuances of the National Privacy Commission, shall be observed in the performance of their duties.

II. POLICIES & GUIDELINES

1. All damaged or cancelled accountable forms in the custody of the Accountable Officers assigned in the National Office shall be turned.

Form No. 2622. over and reported to the AFD by accomplishing the Report of Lost/Incomplete/Cancelled/Damaged Accountable Forms - BIR

2. All unutilized and/or unissued accountable forms declared as disposal, thru an Indorsement Letter/Memorandum signed by the turned-over to the Chief. Accountable Forms Division for proper Commissioner, Client Support Service, which are in the custody of the Accountable Officers assigned in the National Office shall be concerned Assistant Commissioner. obsolete as per Unnumbered Memorandum issued by the Assistant Page 2 of 7 BUREAU OF INTERNAL REVENUE NNNIYNT

MAY 3 0 2uZ31 EZSAM

Records Mgt. diviSiOn HUTCC

3. All unutilized and/or unissued accountable forms ordered to be discontinued and surrendered to AFD as per Revenue Memorandum Order (RMO) issued by the Commissioner of Interna!

Revenue, which are in the custody of the Accountable Officers assigned in the National Office and Regional Offices/Revenue Letter/Memorandum signed by the concerned Assistant Commissioner/Regional Director. District Offices shall be turned-over to the Chief. Accountable Forms Division forproper disposal, thru an Indorsement

All turned-over obsolete, damaged or cancelled accountable forms any lost/missing pieces/copies/sets/pads shall "be circularized through the issuance of a Revenue Memorandum Circular (RMC). shall be complete in number of pieces/copies/sets/pads, otherwise,

5. All obsolete, damaged or cancelled accountable forms whether same. turned-over or in stock shall be secured and kept in the designated vaults of the Miscellaneous Accountable Forms Section and/or Stamps and Labels Section, AFD prior to the proper disposal of the

6. The attendance of the Committee shall be strictly monitored during stock obsolete, damaged or cancelled accountable forms. the scheduled inventory and actual disposal of all turned-over or in

7. The inventory of various obsolete, damaged or cancelied Accountable Forms Section and/or Stamps and Labeis Section, accountable forms and actual disposal through shredding/cutting of the same shall take place at the vault of the Miscellaneous AFD.

8. The Committee and Other Concerned Officers shall be given a file folder each containing copies of all the necessary documents of the

disposal process.

IV. ProcedureS

1. The Committee shall:

a. Attend the scheduled inventory of various obsolete, damaged or cancelled accountable forms.

b. Check and validate the serial numbers being recited by the during the actual inventory. facilitator as against the various obsolete, damaged or cancelled accountable forms listed in the inventory report

c. Sign and acknowledge the finalized inventory report of various obsolete, damaged or cancelled accountable forms.

Page 3 of 7 BUREAU OF INTERNAL REVENUE NNdIIYN MAY'3 0-2023 1 ASAM

UO 1 RECORDS MGT. DIVISION

d. Attend and witness the scheduled actual disposal of various

obsolete, damaged or cancelled accountable forms.

e. Sign and acknowledge the Certificate of Destruction (Annex

B) after the completion of the disposal of various obsolete, damaged or cancelled accountable forms.

I Receive and acknowledge their respective file folder

containing copies of all the necessary documents of the disposal process.

2. The Chairperson, Committee on Disposal of Accountable Forms shall:

a. Sign the memorandum for the Deputy Commissioner Resource Management Group regarding the report on the disposal by shredding/cutting of various obsolete, damaged or cancelled accountable forms (Annex C) covered by the Certificate of Destruction (Annex B)

3.The Assistant Commissioner, Administrative Service shall:

a. Sign and approve the memorandum from the Chief, AFD

requesting for an Authority to Dispose (Annex A)

4. The Deputy Commissioner, Resource Management Group shall:

a. Sign and acknowledge the memorandum signed by the

Chairperson, Committee on Disposal of Accountable Forms regarding the report on the disposal by shredding/cutting of various obsolete, damaged or cancelled accountable

(Annex B) forms (Annex C) covered by the Certificate of Destruction

5. The Chief, AFD shall:

a. Convene the Committee on Disposal of Accountable Forms in the National Office by issuing a memorandum regarding the conduct of inventory of various obsolete, damaged or cancelled accountable forms (Annex E)

Page 4 of 7 BUREAU OF INTERNAL REVENUE TNTI MAY 30 223 A

RECoRdS Mgt. diViSiON Ce

b Sign the memorandum addressed to the Assistant

Commissioner, Administrative Service requesting for an Authority to Dispose (Annex A).

C. Convene the Committee on Disposal of Accountable Forms in the National Office by issuing a memorandum regarding the disposal of various obsolete, damaged or cancelled accountable forms (Annex F), upon the approva! of the Authority to Dispose (Annex A) by the Assistant Commissioner, Administrative Service.

d Sign the Indorsement Letter addressed to the Chief, Records Management Division for the turn over and transfer of all the plastic bags containing shredded various obsolete, damaged or cancelled accountable forms to their respective vault for safekeeping and proper disposal (Annex D).

6. The Chief, Records Management Division shall:

a. Receive and acknowledge the Indorsement Letter from the Chief, AFD for the turn over and transfer of all the plastic bags containing shredded various obsolete, damaged or cancelled accountable forms for safekeeping and proper disposal (Annex D).

7. The Section Chief and/or Administering Officer/s, Miscellaneous Accountable Forms Section and/or Stamps and Labels Section, AFD shalI:

a Prepare and route the memorandum for signature of the Chief, AFD, reguesting the Committee members to attend and witness the scheduled inventory of various obsolete, damaged or cancelled accountabie forms (Annex E).

b. Facilitate the actual inventory by reciting the complete serial numbers of various obsolete, damaged or cancelled accountable forms.

c. Finalize the inventory report of various obsolete, damaged or members. cancelled accountable forms for signature of the Committee

d. Prepare and route the memorandum for signature of the Chief, AFD addressed to the Assistant Commissioner Administrative Service requesting for an Authority to Dispose (Annex A).

Page 5'of 7 BUREAUOF INTERNALREVENUE CaNTiT MAY 30 2023Y -4SAm

Records Mgt. divisioN TUG

e. Prepare and route the memorandum for signature of the

Assistant Commissioner, Administrative Service. damaged or cancelled accountable forms (Annex F) pursuant to the Authority to Dispose (Annex A) signed by the Chief, AFD, requesting the Committee members to attend and witness the scheduled disposal of various obsolete!

f. Facilitate the actual disposal through shredding/cutting of

various obsolete, damaged or canceiled accountable forms.

g. Prepare and route the Gate Pass for signature of the shredded various obsolete, damaged or cancelled accountable forms to be taken out of the BIR National Office Concerned Officers covering all the plastic bags containing

premises.

h. Prepare and route the Indorsement for signature of the Chief. for the turn over and transfer of all the plastic bags containing accountable forms to their respective vault for safekeeping AFD addressed to the Chief, Records Management Division shredded various obsolete, damaged or canceiled and proper disposal (Annex D).

Prepare and route the Certificate of Destruction (Annex B) for accountable forms. the disposal of various obsolete, damaged or cancelled signature of the Committee members after the completion of

Destruction (Annex B). Prepare and route the memorandum for signature of the addressed to the Deputy Commissioner, Resource shredding/cutting of various obsolete, damaged or cancelled accountable forms (Annex C) covered by the Certificate of Chairperson, Committee on Disposal of Accountable Forms Management Group regarding the report on the disposal by

k. Prepare and route the file folders for the Committee and Other Concerned Officers containing copies of all the necessary documents of the disposal process.

8. The Section Chief and/or Administrative/Revenue Officer/s, Accountability Section, AFD shall:

a. Receive and acknowiedge the file folder containing copies of all the necessary documents of the disposal process for their future reference.

b. Maintain and update their records, ledgers and database systems for all the disposed obsolete, damaged or cancelled Accountable Officers. accountable forms for the liquidation of accountability of Page 6 of 7 BUrEAT oF INtERNAL REVENUE NNNYYT MAY 3O ZU23 Q45 AM

Records Mgt. division EUGTI

V. Repealing clause

superseded. All other orders which are inconsistent herewith, are hereby

VI. EFFeCtiVItY

This Order takes effect immediately.

O-4 Commissioner of Internal Revenue Romeo b lunagu, jr. 7 008400

Page 7 of 7 BUREAU OF INTERNAL REVENUE T.NNYYN MAY 3'c zI23{ q 4S Am T}

ReCords Mgt. diViSioN CJ0