RMO No. 44-2018 — Amends the guidelines and procedures in the acceptance of delivered goods and services in the BIR Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City June 18, 2018 REVENUE MEMORANDUM ORDER NO. 44-2018 SUBJECT : Prescribing the Guidelines and Procedures in the Acceptance of Delivered Goods and Services in the Bureau of Internal Revenue TO : All Internal Revenue Officials, Employees and Others Concerned I. Background Revenue Memorandum Order No. 19-2013 was issued to, among others, split the National Office Inspection and Acceptance Committee (IAC) into two (2) separate committees, the Inspection Committee and the Acceptance Committee. This was done primarily to strengthen check and balance in the conduct of inspection and acceptance of delivered goods and services. In furtherance thereof, splitting of the Regional IAC and adoption of parallel guidelines and procedures with that of the National Office is necessary. II. Objectives 1. Amend pertinent provisions of Revenue Memorandum Order No. 45- 2011 dated October 26, 2011, as amended. 2. Ensure compliance with COA circulars and memoranda corresponding to acceptance of deliveries of Goods and Services. III. Organization : A. National Office Acceptance Committee Chairperson : Chief, Property Division Co-Chairperson : Chief, Network Management and Technical Support Division Vice Chairperson : Assistant Chief, Property Division Co-Vice Chairperson : Chief, Computer Operations Network and Engineering Division, National Office Data Center

Members : 1. Chief, Warehousing and Distribution Section Property Division 2. Chief, Technical Support Section Network Management & Technical Support Division 3. Chief, Technical Support Section Revenue Data Center 4. Additional members to be recommended by the Chairperson, Acceptance Committee, and approved by the Commissioner of Internal Revenue (CIR) B. Revenue Regional Office Acceptance Committee Chairperson : Chief, Administrative & Human Resource Management Division (AHRMD) Vice-Chairperson: Assistant Chief, Administrative & Human Resource Management Division (AHRMD) Members : 1. Section Chief, General Services Section 2. Section Chief, Procurement, Accountable Forms & Property Section 3. Additional members to be recommended by the Chairperson, Acceptance Committee, and approved by the Regional Director C. Acceptance Sub-Committee � For far-flung/remote areas which covers Island District Offices and District Offices requiring travel by land at a distance of 200 kilometers or more or at least four (4) hours continuous travel from Regional Offices. Chairperson : Revenue District Officer Members : 1. Chief, Administrative Section 2. Additional members to be recommended by the Chairperson, Acceptance Sub-Committee, and approved by the Regional Director

D. Acceptance Committee Secretariat Members : As recommended by the Chairperson, Acceptance Committee/Sub-Committee, and approved by the CIR/Regional Director IV. Guidelines and Policies The following guidelines and policies shall be observed in carrying out the activities pursuant to this Order: 1. The Acceptance Committee (AC) shall act as an independent unit. 2. In the absence of an official properly designated in the plantilla position of the abovementioned offices, the Commissioner/Regional Director may appoint any official of the same rank/level who shall act as AC Chairperson/Member until such time that an official shall have been officially designated. 3. In case of prolonged absences of the Chairperson or any member, they shall designate their authorized representatives, not lower than the next in rank position/item than that to be represented, duly approved by the Commissioner/Regional Director. 4. For deliveries in the National Office pertaining to supplies and other items for stock and distribution and other non-IT Resources, the Chairperson of the Acceptance Committee shall be the signatory for the "Acceptance" portion of the IAR. However, for contract deliverables pertaining to IT Resources, the signatory shall be the Chief, Network Management and Technical Support Division, in his capacity as Co-Chairperson of the Acceptance Committee. 5. Acceptance of accountable forms delivered by Bangko Sentral ng Pilipinas (BSP), APO Production Unit, Inc. (APO) and National Printing Office (NPO) shall be undertaken by the Chief, Accountable Forms Division. V. Procedures Acceptance of Deliveries 1. Acceptance Committee Secretariat (ACS) 1.1 Receive Inspection and Acceptance Report (IAR) signed by the Chairperson, Inspection Committee, together with, but not limited to the following documents:

a. Original Delivery Receipt b. Original Sales Invoices/Billing Invoice/Statement of Account c. Authenticated Copy of Purchase Order/Job Order/Contract/APR d. Original Request for Inspection Additional attachments, if applicable; a. Original Certificate of Completion and Acceptance b. Official Certificate of Job Completion c. Original Certificate of Service Performance d. Original Warranty 1.2 Forward the IAR together with the attached documents to the members for their validation/comments and initial. 1.3 Prepare Reference Slip forwarding the report of the AC on discrepancies/inconsistencies. 1.4 Forward the approved/signed Reference Slip and Report on discrepancies/inconsistencies to the Project Proponent/ Inspection Committee for appropriate action. 1.5 Forward the approved/signed IAR by the Chairperson/Co- Chairperson, Acceptance Committee, to the Property Division/AHRMD. 1.6 Furnish copy of the approved IAR to Accounting and COA for recording purposes. 2. Members � Acceptance Committee 2.1 Receive IAR from Acceptance Committee Secretariat together with the attached documents for validation. 2.2 Validate IAR and the attached documents. 2.3 Prepare and initial the Report on discrepancies/inconsistencies found for approval/signature of the AC Chairperson/Co- Chairperson. 2.4 Affix initial under the name of the Chairperson, Acceptance Committee, appearing in the "ACCEPTANCE" box of the IAR within one (1) working day from its receipt. 2.5 Forward IAR to the Chairperson/Vice-Chairperson, Acceptance Committee, for approval.

3. Vice-Chairperson 3.1 Review documents and initial under the name of the Chairperson, Acceptance Committee, appearing in the "ACCEPTANCE" box of the IAR within one (1) working day from its receipt. 3.2 Review and initial Reference Slip and Report on discrepancies/ inconsistencies prepared by the AC Secretariat and Members, respectively. 3.3 Forward IAR/Reference Slip and Report of discrepancies/ inconsistencies to the Chairperson, Acceptance Committee for appropriate action. 3.4 Act and assume the responsibilities of the Chairperson during prolonged absences of the latter until such time that the designated authorized representative shall have been approved by the Commissioner/Regional Director (IV. Guidelines and Policies, Section 3). 4. Chairperson � Acceptance Committee 4.1 Review documents and sign the "ACCEPTANCE" box of the IAR within one (1) working day upon receipt of the Inspection and Acceptance Report. 4.2 Sign Reference Slip and Report on discrepancies/ inconsistencies prepared by the AC Secretariat and Members, respectively. 4.3 Forward approved IAR/Reference Slip and Report on discrepancies/inconsistencies to AC Secretariat. VI. Repealing Clause This supersedes all issuances or portions thereof inconsistent herewith. VII. Effectivity This order shall take effect immediately. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue 0-3