RMO No. 08-2024 — Prescribes the guidelines and procedures in the recording, updating and liquidation of forms accountability of Accountable Officers in the National Office and Regional Offices Digest | Full Text | Annex A | Annex B | Annex C | Annex D | Annex E | Annex F | Annex H

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City TREATOP TNTNAL REVENUE NNT Wa 0 6 2n

February 26, 2024 MGTDVF }

Revenue memorandum order no. 8 - 2o 24

SUBJECT Forms Accountability of Accountable Officers in the National Office and Guidelines and Procedures in the Recording, Updating and Liguidation of

Regional Offices

TO All Internal Revenue Officials, Empioyees and Others Concerned

H BACKGROUND

Work Book (DLWB) Officers is being uploaded manually into the system (FAM-HRIS) by using the Data Load liquidation of forms accountabilities of Accountable Officers in the National and Regional Offices. Through the passage of time, said system became outdated, no longer maintained and licenses were not renewed, thus, liquidation of form accountabilities of Accountable The Accountable Forms Division (AFD) is using the Forms Accountability Module of the Human Resource Information System (FAM-HRIS) in the recording, uploading and

With the continuing program of this Bureau to provide a streamlined and centralized to improve the process of recording, uploading and liquidation of forms accountability of procedure in the processing of Certification of Cleared Accountability (CCA), there is a need Accountable Officers in the National Office and Regional Offices.

H OBJECTIVES

This order is issued to:

1 Prescribe the guidelines and procedures in the recording, updating and figuidation

of forms accountability of Accountable Officers in the National and Regional Offices;

2 Define the roles and responsibilities of the concerned Offices and Accountabie Officers in the processing of requests, issuances and liquidation of forms accountability using the manual uploading in the FAM-HRIS;

3. Address possible delay in the issuance of Certification of Cleared Accountability:

and.

Ensure that all form accountabilities are properly recorded, updated and liquidated prior to an Accountable Officer's transfer/separation/retirement from the revenue service.

T COVerAge

This Order shal! apply to concerned BIR Officiats and Empioyees who are considered as Accountable Officers of various accountable forms.

N. DEFINITION OF TERMS

I Accountabie Forms - are BIR forms bearing specific security features and pre

nambered-sequenttally-for-control-purposes"and"for"proper accountability of"the concerned BIR Office and personnel.

They are classified into two (2) major classes, namely Miscellaneous and Stamps and Labels.

Miscellaneous Accountabie Forms are being used for tax compliance purposes and are generally issued to internal (BIR) requisitioners except for Community Tax Certificate.

Stamps and Labels are revenue generating forms and are used thru affixture on taxable documents or materials, issued directly to external (private) requisitioners for sale to taxpayers. except for Documentary Stamps which are first issued to different BIR frontline offices

2 Accountable Officers (AOs) - are concerned BIR Officials and employees in the

National and Regional Offices who are authorized to requisition, safekeep and issue accountable forms.

referred to as the Head of Office, are designated thru revenue issuances as the authorized requisitioners and signatories of the forms being requisitioned. AOs who directly requisition their accountable forms requirement from AFD, also

Other AOs whose functions require the use or issuance of accountable forms in the

shall requisition their accountable forms requirement from their Head of Office. Such execution/enforcement of their duties (example: Tax Compliance Verification Drive)

transactions shall be approved/signed by the latter who is designated as the authorized signatory.

3 Data Load Work Book (DLWB) - this document is an excel formatted form with forty-

of accountable forms, to be uploaded manually in the FAM-HRIS for liquidation eight (48) columns where AOs encode the details of issuances, cancellation or transfer

purposes.

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Forms Accountability Module - Human Resource Intormation System (FAM- HRIS) - FAM is a module under the HRIS, used in the recording, updating and liquidation of form accountabilities of AOs. It used to be a fully automated system, however, due to issues regarding lack of system maintenance and update, the uploading in the FAM-HRIS is currently being done manually using the DLWB.

5 Invoice (BIR Form No. 8.05 -- Revised) -- this form documents the actual accountable

forms received by the AO together with the serial numbers and computation of its total value, duly acknowledged by the AO (Annex "A").

where the accountable forms were directly requisitioned after being acknowledged by the AO. The original copy of the Invoice shall be returned to the AFD or to the Head of Office

his/her custody (Annex "B"). It shall be prepared and submitted on or before the 1oth Report of Accountability of Accountable Forms (RAAF) - is a form being used by each AO to report the result of the physical count of all accountable forms, with or without face value such as stamps, official receipts and other accountable forms in

of the following month to the Head of Office where accountable forms were directly requisitioned.

7 Report of Lost/Incompiete/Cancelled/Damaged Accountabie Forms (BIR Form

No. 2622) - is a list of all iost, incomplete, cancelled or damaged accountable forms in the custody of an AO (Annex C), to be submitted monthly, as an attachment to the RAAF, to the Head of Office where accountable forms were directly requisitioned.

8. Requisition and Issue Slip (RIS) - a document duly signed/approved by the Head of

Office which shall be used by the Requisitioning Division/Office to request for accountable forms that are carried on stock (Annex "D"). It is also used by AFD to indicate availability or non-availability of accountable forms reguisitioned.

9 Stock Card - a document which shall be used to record all receipts and issuances of

accountable forms and the baiance in quantity at any time (Annex "E"). It shall be maintained by the Vault Custodian (safekeeper of accountabie forms) for each item in stock. The IAR, RIS, PO and DR serve as the original sources of information for making entries on the card.

10. Stock Position Sheet -- a document that shows the balance on hand, quantity being number of months to consume the accountable forms being requested (Annex "F") This document is an attachment to the RIS, to be prepared by the authorized requisitioned, total expected stock, monthly average consumption and the estimated

requisitioners

11. Tracer - serves as a reminder letter issued by the Chief, AFD and Chiefs of AHRMD to history of the AO's previous and present place of assignments (Annex "G"). AOs covering all accountable forms that remain outstanding as of a given period, with

12. Turnover of Accountability (BIR Form No. 2625) -- this docunent covers all accountable forms held by an outgoing AO for transfer of his/her accountability to an incoming AO (Annex "H"). I oe OYTT CAHLQEVENT

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V POLICIES AND GUIDELINES

I All requisitions for BIR accountable forms shall be covered by RIS duly signed by the

AO and approved by the Head of Office.

Example: In the National Office

- Signed by the AO and approved by the concerned ACIR.

Submit an Authorization Letter (for representative in behalf of the AO) duly signed by the AO.

3 All AOs shall prepare a monthly Report of Accountability for Accountable Forms (RAAF) with corresponding attachments and submit to the Head of Office where

accountable forms.were.directly-requisitioned.

of the receipts and issuances of accountable forms under their custody. A corresponding Record Book/Log Book must be maintained by all AOs to keep track

5 All accountable forms in the custody of an outgoing AO must be transferred to the

incoming AO using the BIR Form No. 2625 - Turnover of Accountability. In the absence of an incoming AO, the same shall be transferred to his/her immediate

that District Office).- supervisor (e.g. from Revenue Collection Officer to the Revenue District Officer of

6 All AOs shall accomplish monthly DLWB to be submitted to the Chief, AFD for the

National Office, and to the Chief, AHRMD for the Revenue Regional Offices, for uploading purposes in the FAM-HRIS.

7 Monthly submission Of BIRFormNo.2622 Report Qf

Lost/Incomplete/Cancelled/Damaged Accountable Forms is required, regardiess if no accountable form was lost/incomplete/cancelled/damaged for the month.

Accountability over accountable forms shall remain with the concerned AO until it has been reported as issued, cancelled or turned over to an incoming AO, and properly liquidated in the FAM-HRIS.

9 In the meantime that there is no technical support to the FAM-HRIS, all accountable

remain outstanding in the Tracer of an AO shall be considered as settied, upor submission to the AFD of a Certification from the Chief, AHRMD stating clearly that forms that were properly liquidated but erroneously uploaded in the system, and "accountabilities still appearing in the tracer is due to erroneous uploading of data in the FAM-HRIS"

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T.DIVSION

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V PROCEDURES

For tHe nAtionAl oFFice:

A. BIR OFFICIALS THAT DIRECTLY REQUISITION THEIR ACCOUNTABLE FORMS

REQUIREMENT FROM AFD USING THE RIS:

The Commissioner of Internal Revenue (CIR), shall requisition the following accountable forms from AFD and issue the same to end-users/taxpayers, to wit:

1.2BIR Form No. 0422- 1.1 BIR Form No. 1966 - Electronic Letter of Authority; and Mission Order

The-DciR-Operations-Group"shall-requisition"the"following accountable forms from AFD and issue the same to end-users/taxpayers, to wit:

2.2 BIR Form No. 1966 2.1 BIR Form No.0423 2.3 BIR Form No. 0422 2.4 BIR Form No. 0535 Apprehension Slip: Mission Order; and Electronic Letter of Authority: Taxpayer Information Sheet

3 The ACIR-Large Taxpayer Service (LTS), shall requisition the hereunder listed

the Service, as follows: accountable forms from AFD and issue the same to various Division Chiefs under

Division Chiefs under the Service Form No. List of Accountable Forms Description

3.2 3.1 Chief, Large Taxpayers Div.(LTD) - Cebu Chief, LTD -- Davao 023 0402 1918 Authority to Release Imported Apprehension Slip Authority to Cancel Assessment

3.3 3.4 Chief, Regular LT Audit Div. (LTAD) 1 Chief, Regular LTAD 2 2313-P Electronic Certificate Authorizing Registration for Persona! Goods Properties

3.5 3.6 Chief, VAT Audit Unit (VATAU) Chief, Reqular LTAD 3 2313-R 1966 Electronic Letter of Authority Electronic Certificate Authorizing Registration for Real Properties

3.7 Chief, LT Collection Enforcement Div. (LTCED) PuOI+ 21 V 2326-MCA 23 10 2311 053 5 0427 0422 042 Tax Credit Certificate Tax Debit Memo Tax Subsidy Debit Merno -- MCA Notice of Denial -- Application Taxpayer Information Sheet Mission Order Tax Verification Notice

. for Compromise Settlement M 06 2024 tirs WIALDIVINOs 2342 2343 0428 Notice of Denial -- Application Certificate of Availment -- Certificate of Availment -- for Abatement of Penalties Compromise Settlement Abatement of Penalties

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4 Other Concerned Assistant Commissioners (AcIRs) shall requisition the hereunder listed accountable forms from AFD and issue the same to end-

users/taxpayers, to wit:

ACIRS Form No. List or Accountable Forms Description 4 42 ACIR -- Collection Service ACIR -- Legai Service 2342 2343 Certificate of Availment -- Certificate of Availment -- Compromise Settlement Abatement of Penalties 4.3 ACIR -- Enforcement and Advocacy Service 0427 2310 Notice of Denial -- Tax Credit Certificate Compromise Settlement Application for

0422 0535 Taxpayer Information Sheet Mission Order

5 Other Concerned Division Chiefs, who directly requisition accountable forms

same to end-users/taxpayers, to wit: from AFD shall requisition the hereunder listed accountable forms and issue the

Other Concerned Division Chiefs Form No. List of Accountable Forns Description

51 5.2 5.3 5.4 5.5 Chief, Miscellaneous Operations Monitoring Chief, Accounts Receivable Monitoring Division Chief, Excise LT Field Operations Division Division (MOMD) Chief, Excise LT Audit Division 1 Chief, Excise LT Audit Division 2 2231 2311 0402 1425 1132 Withdrawal Certificate Official Delivery Invoice Official Delivery Invoice Authority to Cance! Tax Debit Memo for Manufactured/ Imported Petroleum Products - Molasses GUIA

0421 Tax Verification Notice Assessment

5.6 Chief, General Services Division DSK@P30.00 AF51 Accountable Form 51 Documentary Stamps @ P30.00

the need for a particular form by a particular Group or Office in the From time-to-time, the accountable forms issued to AOs will vary depending on

implementation and enforcement of their duties, which shall be covered by revenue issuances.

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ALL tHE ABOVE-MENtiONED oFFICES SHALL:

a. Maintain Stock Cards to record the receipts, issuances and inventory on hand of

accountable forms;

b. Prepare monthly RAAF which shall be manually submitted to the Chief, AFD on or

before the 1oth day of the foflowing month. Other pertinent documents pertaining to the accountable forms issued for the month must also be submitted as an attachment, to wit:

b.? Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) -Invoice;

b.2 List of issued accountable forms showing the kind of form, serial number and the name of the Accountable Officers or end-users/taxpayers:

b.3 Duly accomplished BIR Form No.2622 Report of

Lost/Incomplete/Cancelled/Damaged Accountable Forms. Monthly submission is required, regardless if no accountable form was Iost/incomplete/cancelled/damaged for the month;

Accomplish a monthly DLWB by encoding the details of issuances, cancellation

or transfer of accountable forms for the month which will be submitted to the Chief, AFD for uploading to the FAM-HRIS; and.

d. Maintain a Record Book/Log Book where issuances for the month together with all the pertinent information will be posted.

B. ACCOUNTABLE OFFICERS WHO REQUISITION THEIR ACCOUNTABLE FORMS REQUIREMENT THRU THEIR ACIRS OR FROM THE CONCERNED OFFICE:

1.The Chiefs of LTD-Cebu, LTD-Davao, RLTAD 1, 2 3, VATAU and LTCED shall:

Requisition their accountable forms requirement from the ACIR, LTS using the RIS; 4

b. Maintain Stock Cards to record the receipts, issuances and inventory on hand

of accountable forms:

Issue accountable forms to Revenue Officers:

d Prepare monthly RAAF which shall be manually submitted to the Chief, AFD,

copy furnished the ACIR, LTS, on or before the 10th day of the following month. Other pertinent documents pertaining to the accountable forms issued for the month must also be submitted as an attachment, to wit:

d1 Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) --Invoice;

E A'KL Mg}DV1 {ON AT T Fev NUd2 :MARCAM Ff I25p M X d.3 List of issued accountabie forms showing the kind of form, serial number Duly accomplished BIR Form No. 2622 submission is required, regardless if no accountable form was Iost/incomplete/cancelled/damaged for the month. and the name of the AOs; and. Lost/Incomplete/Cancelled/Damaged Accountabie Forms. Report Monthly of

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A Accomplish a monthly DLWB by encoding the details of issuances, cancellation

or transfer of accountable forms for the month which will be submitted to the Chief, AFD or to the Chief, AHRMD of the Regional Office concerned (for LTD- Cebu and LTD-Davao), for uploading to the FAM-HRIS; and.

* Maintain a Record Book/Log Book where issuances for the month together

with all the pertinent information will be posted.

2. The Revenue Officers shall:

a Requisition their accountable forms reguirement from the concerned Chief of

LTD-Cebu, LTD-Davao, Regular LT Audit Divisions 1, 2 and 3, VATAU and LTCED using the RIS;

b. Maintain Stock Cards to record the receipts, issuances and inventory on hand of accountable forms:

C Issue accountable forms to end-users/taxpayers;

C Prepare monthly RAAF duly signed by the Revenue Officers which shall be

LT Audit Divisions 3, 2 and 3, VATAU and LTCED on or before the 1oth day of accountable forms issued for the month must also be submitted as an attachment, to wit: manually submitted to the concerned Chief of LTD-Cebu, LTD-Davao, Regular the following month. Other pertinent documents pertaining to the

d.1 Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) --Invoice;

d.2 List of issued accountable forms showing the kind of form, serial number and the name of end-user/taxpayer; and,

d.3 Duly accomplished Lost/Incomplete/Cancelled/Damaged Accountab!e Forms. Monthly submission is required, regardless if no accountable form was lost/incomplete/cancelled/damaged for the month. BIR Form No. 2622 - Report of

O Accomplish a monthly DLWB by encoding the details of issuances, cancellation

Chief, AFD or to the Chief, AHRMD of the Regional Office concerned (for LTD- Cebu and LTD-Davao), for uploading to the FAM-HRIS; and or transfer of accountable forms for the month which will be submitted to the

f Maintain a Record Book/Log Book where issuances for the month together

with all the pertinent information will be posted.

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FOR THE REGIONAL OFFICES:

The Regional Director (RD) shall:

Requisition their accountable forms requirement from the AFD using the RIS;

b Maintain Stock Cards to record the receipts, issuances and inventory on hand of accountable forms:

Issue accountabie forms to the requisitioning RDO and other Concerned Divisions in the Regional Offices;

d Prepare monthly RAAF which shall be manually submitted to the Chief, AFD on

pertaining"to"the accountable forms issued for the month must also be submitted as an attachment, to wit: or before the, 1oth day_of_the following_month..Other_.pertinent_.documents

1 Copy of the RIS and duly signed BIR Form No. 8.05: (Revised) --Invoice:

d List of issued accountable forms showing the kind of form, serial number and the name of the AOs;

.3 Duly -accomplished BIR Form No.-- 2622 Iost/incomplete/cancelled/damaged for the month: Lost/Incomplete/Cancelled/Damaged Accountabie Forms. Monthly submission is required, regardiess if no accountable form was Report of

e Accomplish a monthly DLWB by encoding the details of issuances, cancellation

Chief, AHRMD, for upioading to the FAM-HRIS; and, or transfer of accountable forms for the month which wili be submitted to the

Maintain a Record Book/Log Book where issuances for the month together with all the pertinent information will be posted.

2 The Chief, AHRMD - Revenue Regional Offices shall:

a. Requisition their accountable forms requirement from the AFD using the RIS:

b. Maintain Stock Cards to record the receipts, issuances and inventory on hand of accountable forms;

Issue accountable forms to the requisitioning RDO and other Concerned Divisions in the Regional Offices:

d. Prepare monthly RAAF which shall be manually submitted to the Chief, AFD on or before the 1oth day of the following month. Other pertinent documents

submitted as an attachment, to wit: pertaining to the accountable forms issued for the month must also be

d1 Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) --Invoice;

2 List of issued accountable forms showing the kind of form, serial number

and the name of the AOs; and tk I. wt tt

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d.3 Duly accomplished BIRForm No.2622 : Report of

Lost/Incomplete/Cancelled/Damaged Accountabie Forms. Monthly submission is required, regardless if no accountable form was Iost/incomplete/cancelled/damaged for the month.

Accomplish a monthly DLWB by encoding the details of issuances, cancellation or transfer of accountable forms to RDOs, Regiona! Investigation Division, Coilection Division and Assessment Division for the month for uploading to the FAM-HrIS;

f Upioad all DLWBs submitted by the AOs from the Regional Office and District

Offices to the FAM-HRIS before the 10th day of the following month. Once uploaded in the system, the accountability over accountable forms per AO will -be-automatically-transferred-to-the-receiving-AO-and--

g. Maintain a Record Book/Log Book where issuances for the month together with all the pertinent information will be posted.

3 The Revenue District Officer (RDO) and Chiefs of other Concerned Divisions

shall:

O Requisition their accountable forms requirement from the Office of the Regional Director and Chief, AHRMD of the Revenue Regional Offices using the RIS;

In the absence of the RDO, the Assistant RDO (ARDO) is obliged to requisition accountable forms, hence, the latter shall be accountable for the said forms and its liquidation.

However, in the absence of both officials, the Assistant Regional Director (ARD). being the next higher ranking official, shall be the one to requisition for the concerned District Office and assume accountability.

b. Maintain Stock Cards to record the receipts, issuances and inventory on hand

of accountable forms;

C. Issue accountable forms to the following authorized requisitioners:

C.4 C.5 C.1 C.2 C.3 Revenue Collection Officer (RCO); Chief, Client Support Section (CSS): Other Concerned Section Chiefs/Accountable Officers; and, End-users/Taxpayers Revenue Officers;

d Prepare monthly RAAF which shall be manually submitted to the Chief, AHRMD

submitted as an attachment, to wit: on or before the 10th day of the following month. Other pertinent documents pertaining to the accountabie forms issued for the month must also be

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.1 Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) --Invoice:

d.2 List of issued accountable forms showing the kind of form, serial number and the name of the Accountabie Officers or end-users/taxpayers; and.

d3 Duly accomplished BIR Form No. 2622 -- Report of Lost/Incomplete/Cancelled/Damaged Accountable Forms. Monthly

Iost/incomplete/cancelled/damaged for the month. submission is required, regardless if no accountable form was

Accomplish a monthly DLWB by encoding the details of issuances, cancellation Chief, AHRMD for uploading to the FAM-HRIS; or transfer of accountable forms for the month, which will be submitted to the

Encode data contained in the Monthly RAAF and other accountability reports

be submitted to the Chief, AHRMD for uploading purposes; and submitted by the authorized requisitioners (Item 3.c) into the DLWB which will

g. Maintain a Record Book/Log Book where issuances for the month together with all the pertinent information will be posted.

A The Revenue Officers, RCO, Chief CSS, and other concerned Section Chiefs (SC) shall:

a Requisition their accountable forms requirement from the Office of the Revenue District Officer:

b Maintain Stock Cards to record the receipts, issuances and inventory on hand

of accountable forms;

Issue accountable forms to end-users/taxpayers;

O Prepare monthly RAAF which shall be manually submitted to the Office of the be submitted as an attachment, to wit: RDO on or before the 1oth day of the following month. Other pertinent documents pertaining to the accountable forms issued for the month must also

d Copy of the RIS and duly signed BIR Form No. 8.05 (Revised) -Invoice;

FAEINEENAPHY NNEDAT I. List of issued accountable forms showing the kind of form, serial number and the name of the end-users/taxpayers; and,

HAR 06 7NL d.3 Duly accomplished BIR Form No. 2622 - Report of

w{t{ }c ii { T.P{VISON Lost/Incomplete/Cancelled/Damaged Accountabie Forms. Monthly lost/incomplete/cancelled/damaged for the month; submission is required, regardless if no accountable form was

Accomplish a monthly DLWB by encoding the details of issuances, cancellation Chief, AHRMD for uploading to the FAM-HRIS; and, or transfer of accountable forms for the month which will be submitted to the

Maintain a Record Book/Log Book where issuances for the month together with all the pertinent information will be posted.

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e REPeALING CLAUSE

All issuances and/or portions thereof inconsistent herewith are hereby repealed and amended accordingly.

EFFECTIVITY

This Order shall take effect immediately.

ROMEGDLUMAGUIJR h te Commmissioner of Internal Revenue

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