RMC No. 73-2008 — Publishes the full text of the BIR Records Disposition Schedule Digest | Letter | Full Text Page 1-9 | Full Text Page 10-18

6. iem No. 2.Addrss 1.Agency Revised 1996 REVISED FORM NO.2 BUREAU OF INTERNAL REVENUE BIR Agham Road.Diliman.Cuezon City 7. Records Series Title and Description RECORDS DISPOSITION SCHEDULE a. Activeb. Storagec. Total 3.Schedule No.2 4.Date Prepared 8. Retention Pericd February 1,2007 9Disposition Authority/Remark 5.Page1cf_18_pages Acmplish n Quntulite

ADMINISTRATIVE AND MANAGEMENT RECORDS

2 3 4 CERTIFICATES OF APPEARANCE /CLEARANCES CORRESPONDENCE ACKNOWLEDGEMENT RECEIPTS CERTIFICATICNS Non - Routine Routine 2 years 1 year 1yea Z years 1 year 1 ye To be fied with appropriote ecord sories To be Sed with agpropriate record serles Ater acted upon

6 DIRECTIVESVIBSUANCES DELIVERY RECEIPTS Issued by forth of the agency documenting plicie functions/ programs of the agency information or instruction Issued by or for the head of the agency refecting routinary 2 yegrg 2 years PERMANENT 2 years 2 years After superseded

8 FEASIBILITYSTUDIES/PLANS/PROGRAMS/PROPOSALS DIRECTORIES OF EMPLOYEES/OFFICWLS 2 years PERMANENT 2 yoars After suocrseded impiemenbed,if nol destroy 5 years from daie of recor IMPORTANT Pursuant to Scion 18Artice IRA 470 sris 2007No governmnt deparment burgency nd insrumenatyhall poe fdetroy. uthor the disposat or destructlon of any publc records,which are In the custody or under Its control except with the prlor written authority of the executive director.

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6.Item No. 7.Records Series Title and Description a.Active b.Storagec.Total 8.Retention Period 9.Disposition Authority /Remark

GATE PASSES 6 months 6 months

10 INDORSEMENT LETTERS To be filed with appropriate record series

1 INQUIRIES/REQUESTS 2 years 2 years. After acted upon

12 LOCATORSLIPS 1 year 1 year

13 LOGBOOKS Arrival and Departure of Employees Incoming/Outgoing.Correspondence 2 years 2 years After date of last entry

14 MAILING LISTS 1 year 1 year Destroy after updated

15 MANUALS/STANDARD OPERATING PROCEDURES(SOP) PERMANENT

16 MINUTES OF STAFF MEETINGS/PROCEEDINGS 2 years 2 years 17 PERMISSION SLIPS 1 year 1 year

18 PERMISSIONS TO ENGAGE IN BUSINESS/PRIVATE PRACTICE/TEACH 2 years 2 years After expiration

19 PERMITS 1 year 1 year After renewal/expiration

20 PRESS RELEASES (About or by the Agency) PERMANENT

21 PUBLICATIONS(Records Set) PERMANENT

22 RAFFLE PROMOTION REPORTS 2 years 2 years 23 REORGANIZATION RECORDS PERMANENT

24 REPORTS

Monthly Accomplishments Annual SC00901 2 years 15 years PERMANENT 2 years 5 years After incorporated in the Annual Report

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6.Item No. 7. Records Series Title and Description a.Active b.Storagc.Total 8. Retention Period 9.Disposition Authority/Remark

25 STRATEGIC PLANNING REPORTS OF PROGRAMS 3 years 3 years After superseded

26 TELEGRAMS 1 year 1 year

2 TRANSMITTALLISTS To be filed with appropriate record series

28 TRIP TICKETS 1 year 1 year

29 WORK PROGRAMS 3 years 3 years Affer superseded

BUDGET RECORDS

30 ALLOTMENT DOCUMENTS Advices of Allotment Agency Budget Matrix General Allotment Release Orders Plan of Work and Requests for Allotment Special Allotment Release Orders 3 years 3 years

31 BUDGET ESTIMATES INCLUDING ANALYSIS SHEETS &ESTIMATES OF INCOME 3 years 3 years

32 BUDGET ISSUANCES Those used as authority for agency transactions) 5 years 5 years 10 years

3 BUDGET PROPOSALS BY SERVICE 3 years 3 years

34 BUDGETARY CEILINGS 3 years 3 years

35 CASH ALLOCATION CEILINGS/NOTICES OF CASH ALLOCATION 3 years 3 years

36 GENERALAPPROPRIATIONS ACTS 3 years 3 years

37 PERFORMANCEGOALS 5 years 5 years

38 PHYSICALREPORTSOFOPERATIONS NHESA 3 years. 3 years

30 REQUESTS FOR OBLIGATIONS OF ALLOTMENT C 3 years

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6.Item No. 7.Records-Series Title and Description a.Active 8.Retention-Period Storagi c. Total 9.Disposition Authority/Remark

40 SPECIALISUPPLEMENTALBUDGETS 3 years 3 years

41 WORK AND FINANCIAL PLANS 3 years 3 years

FINANCIAL AND ACCOUNTING RECORDS

42 ABSTRACTS OF SUB-VOUCHERS 2 years 2 years

43 ADVICES OF CHECKS ISSUED AND CANCELLED 4 years 4 years

44 ANNUAL STATEMENTS OF ACCOUNTS PAYABLE PERMANENT

45 AUDITOR'S CONTRACT CARDS 3 years 3 years

46 AUTHORITIES FOR ALLOWANCES 2 years 2 years After termination of authority

47 AUTHORIZATIONS Purchase of Equipment Overtime Transfer of Funds Travel Others 2 years 2 years After expiration

48 BANKDEPOSITS/REMITTANCES/SLIPS 5 years 5 years 10 years

49 BONDING DOCUMENTS Indemnity for Issue of Due Warrants Requests Action. 3 years 3 years

50 BOOKS OF FINAL ENTRY General Ledgers Subsidiary Ledgers PERMANENT

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6.Item No. 7.Records Series Title and Description a.Active b.Storagc.Total 8.Retention Perioc 9.Disposition Authority Remark

51 BOOKS OF ORIGINAL ENTRY Journals of Checks Issued Journals of Collections and Deposits Journals of Disbursement by Disbursing Officer General Joumals Journals and Analysis of Obligation Journals of Bills Rendered PERMANENT

52 CASH EXAMINATION REPORTS 3 years 3 years 53 CERTIFICATES Shortage Settlerment and Balances 5 years 5 years 10 years After settlement

54 CHECKS AND CHECKS STUBS 5 years 5 years 10 years Provided post-audited, finally settled and not involved in any case 55 DAILY CASH REPORTS 3 years 3 years

56 EXPENSELEDGERS PERMANENT

57 FINANCIAL STATEMENTS Statements of Cash Flow Statements of Operation/Income &Expenses Balance Sheets PERMANENT

58 INDICES OF PAYMENTS Sundry payments by Warratns Creditors Employees 10 years 5 years PERMANENT 5 years 15 years 5 years After retirement/separation

59 JOURNALS OF WARRANT/CHECKS ISSUED 5 years 5 years 10 years 60 LISTS OF REMITTANCES stoans Premlums PERMANENT

61 MONTHLY REPORTS OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS 3 years 3 years After cash had been examined

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6.Item No.7.Records Series Title and Description a.Active b.Storagc.Total 8. Retention Period 9.Disposition Authority/Remark

62 MONTHLY REPORTS OFINCOME 5 years. 5 years 10 years

63 MONTHLY SETTLEMENTS OF MONTHLY SUBSIDIARY LEDGER BALANCE 2 years 2 years

64 NOTICES Suspension Disallowances 3 years 3 years After settlement

65 OFFICIAL CASH BOOKS PERMANENT

66 OFFICIALRECEIPTS 5 years 5 years 10 years Provided post-audited,finally settled and not involved in any case

67 ORDERS OFPAYMENTS 5 years 5 years 10 years After settlement

68 PAYROLLS 5 years 5 years 10 years Provided post-audited,finally setted and not involved in any case

69 REGISTRY BOOKS OF CHECKS RELEASED PERMANENT

1O RELIEFS FROM ACCOUNTABILITY Decisions Requests 5 years 5 years 10 years Provided copy is filed with the personnel folder 201

REMITTANCE ADVICES 5 years 5 years 10 years

12 REPORTS Overdraft and Misuse of Trust Fund Accountabilities Reports of Collecting &Disbursing Officers Reports of Checks Issued and Cancelled Reports of Collections&Deposits Reports of Disbursements 2 years 5 years 5 years 5 years 5 years 10 years 2 years 10 years After termination/settlement of the case

73 SCHEDULESOF ACCOUNT RECEIVABLES 3 years 3 years

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Page 7 of 18 Pages

6.Item No. 7.Records Series Title and Description a.Activeb.Storagc.Total 8.Retention Period 9.Disposition Authority Remark

14 STATEMENTS Quarterly Statements of Charges to Accounts Payable Profit and Loss Statements Reconciliation Statements Statement of Accounts Payable Receivables Current 5 years 5 years 3 years 5 years PERMANENT PERMANENT 5 years 5 years 5 years 10 years 10 years 3 years 10 years

15 SUMMARIES OF UNLIQUIDATED OBLIGATIONS AND ACCOUNTS PAYABLE 5 years 5 years 10 years

16 SUNDRY PAYMENTS 5 years 5years 10 years

L TREASURY CHECKING ACCOUNTS OF AGENCY (BIR) 5 years 5 years 10 years

7 TREASURY DRAFTS 5 years 5 years 10 years Provided post-audited finally settled and not involved in any case

7 TREASURYWARRANTS 5 years 5 years 10 years Provided post-audited,finally settled and not invoived in any case

0 TRIALBALANCES ANDSUPPORTING SCHEDULES Preliminary Trial Balance Monthly/Quarterly Trial Balance Cumulative result of Operation -Unappropriated Final Annual Trial Balance Regional Office Copy Accounting's Copy Auditor's Copy Regional Office Copy Accounting's Copy Auditor's Copy 2 years 5 years 5 years 5 years 5 years PERMANENT PERMANENT PERMANENT 5 years 5 years 5 years 5 years 10 years 10 years 10 years 10 years 2 years After Annual Financial Report had been published After Annual Financial Report had been published After consolidated into Annual Financial Report After Annual Financial Report had been published After Annual Financial Report had been published

1 VOUCHERS.INCLUDING BILLS.INVOICES AND OTHER SUPPORTING DOCUMENTS WJoumals y y Reimbursement Expense Receipts TravelingExpenses Disbursements NM 5 years 5 years 10 years Provided post-audited, finally settled and not invoived in any case. For COA&Accounting office/Department/Division/Section/ Unit copies. All other copies destroy after 1 year.

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Page 8 of 18 Pages

6.Item No 7.Records Series Title and Description a.Active b.Storagc.Total 8.Retention Period 9.Disposition Authority/Remark

82 WARRANT REGISTERS/WARRANT CONTROL REGISTERS PERMANENT

LEGALRECORDS

3 ADMINISTRATIVE CASES 5 years 10 years 15 years After compulsory retirement / death

84 AFFIDAVITS 1 year 1 year After purpose had been served

85 COMPLAINTS/PROTESTS 5 years 5 years After final settiement

6 CONTRACTS 5 years 5 years 10 years After termination/renewal

7 MEMORANDA OF AGREEMENT/UNDERSTANDING PERMANENT

8 SUBPOENAS Ad Testificandum Duces Tecum 3 years 3 years To be filed with appropriate case

PERSONNELRECORDS

89 ACCEPTANCE OF RESIGNATION 10 years 5 years 15 years After separation/retirement/death

90 Retirement/Resignation APPLICATIONS Relief of Accountability Leave of Absence and supporting documents Employment 5 years 1 year 1 year 1 year 5 years 1 year 1 year 1 year After absences / tardiness had been recorded in the leave cards After separation/retirement/death

9 APPROVALS FOR RETIREMENT 5 years 10 years 15 years After separation/retirement/death

92 AUTHORITIESREQUESTS TO CREATE OR FILLVACANT POSITIONS 2 years 2 years Afer vacant position had been filled up

ERTIFIC TES OFEMPLOYMENT EA iyear 1 year After superseded

RD 1 year 1 year After data had been posted in leave cards and post audited

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Page 9 of 18 Pages 6.Item No. 7.Records Series Title-and Description a.Active b.Storag Retention Period c.Total 9.Disposition AuthorityRemark

05 EMPLOYEE INTERVIEW RECORDS 1 year 1 year 06 JOB ORDER CONTRACTS 1 year 1 year After termination 97 LEAVE CREDIT CARDS 10 years 5 years 15 years After separation/retirement/death 98 LISTS OF PROMOTABLE PERSONNEL 1 year 1 year Affer superseded/updated 99 MEDICAL CERTIFICATES IN SUPPORT OF ABSENCE ON ACCOUNT OF ILLNESS/MATERNITY 3 years 3 years After absences had been recorded in leave cards 100 MEMBERSHIP FILES GSIS Pag-Ibig Philheaith 10 years 5 years 15 years After separation/retirement/ceath

102 101 MERIT PROMOTION PLANS PERFORMANCE APPRAISAL/EVALUATION/RATING FILES 1 year 1 year 1 year 1 year After superseded

103 104 PERSONNELFOLDERS(201 FILES) PERSONALDATA SHEETS(CURRICULUM VITAE/RESUME Position Descriptions Reinstatements Service Records updated Personal-Data-Sheels latest) Certificates of Rural Service Change of Marital Status/Name Clearances (latest Compulsory Retirement/Death Designation/Detail/Delegation of Authority Examiners Record Cards Benefit /Gratuity/Incentives Oath of Office Appointments Awards 10 years 1 year 5 years 15 years 1 year After separation/retirement/death