RMO No. 20-2023 — Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices Digest | Full Text | Annex A | Annex A-1 | Annex B | Annex C | Annex D | Form 2622 | Form 2623

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE NYYYN MAY go"ZU23f Q48.h0

BUREAU OF INTERNAL REVENUE National Office Building Quezon City RECOrDS MGT. DiVISION GCTJT

May 22, 2023

Revenue mem0randum order n0.20- 2023

SUBJECT Amending Further RMO No. 21-84, as Amended,

Delegating the Authority to Approve Requests for Regional Offices. Disposal of Specialized Accountable Formis in the

TO Others Concerned All Internal Revenue Officers, Employees and

I. BAckground

custody of the Accountable Officers'of Regional Offices, there is hereby created a Regional Committee on Disposal of Specialized Accountable Forms to be composed of the following: all obsolete, damaged or cancelled specialized accountable forms in the In connection with the continuing program of the Bureau to dispose

t Member Chairperson Assistant Regional Director Chief, Finance Division

Member Resource Management Division Chief, Administrative and Human

Witness BIR Regional COA Auditor

Ii. Functions

Said Regional Committee shall discharge the following functions:

1. Appraise and conduct an inventory of all obsolete, damaged or cancelled accountable forms for disposal referred to by the Regional Director and by other Revenue Accountable Officers assigned in the Regional Offices;

2. Prepare and sign the inventory report and submit the same to the Regional Director, together with the Authority to Dispose for Regional Office (Annex A-1): approval (Annex A) as per recommendation made by the Committee on Disposal of Specialized Accountable Forms in the

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

4. After every destruction through shredding/cutting of particular items or bulk of accountable forms stated in the approved

corresponding Inventory Report, the Report on the Disposal of Accountable Forms (BIR Form 2623) and the Certificate of authority, the Regional Committee shall prepare and submit the

Revenue, Attention: Chief, Accountable Forms Division: Destruction (Annex B) to the Commissioner.of Internal

5. Convene and discharge its functions wheneverthe necessity therefore exists; and

6. 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.

III. POLICIES & GUIDELINES

1. The BIR Regional COA Auditor shall be informed and requested to witness every disposal. Except in the case of documentary stamps which shall first undergo analysis by the BIR Laboratory forms in accordance with existing coA rules and reguiations. in the National Office, the Committee shall proceed with the disposal of the obsolete, damaged or cancelled accountable

2. All damaged or cancelled accountable forms in the custody of the Accountable Officers assigned in the Regional to their respective Administrative and Human Resource Form No. 2622. Office/Revenue District Office shall be turned-over and reported Management Division (AHRMD) by accomplishing the Report of Lost/Incomplete/Cancelled/ Damaged Accountable Forms -- BIR

3. All unutilized and/or unissued accountable forms declared as Letter/Memorandum. obsolete as per Unnumbered Memorandum issued by the Assistant Commissioner, Client Support Service, which are in the custody of the Accountable Officers assigned in the Regiona! Office/Revenue District Office shall be turned-over to their respective AHRMD for proper disposal, thru an Indorsement

4 All unutilized and/or unissued accountable forms ordered to be

the Accountable Officers assigned Commissioner of Internal Revenue, which are in the custody of Office/Revenue District Office shall be turned-over to the discontinued and surrendered to Accountable Forms Division (AFD) as per Revenue Memorandum Order (RMO) issued by the in the Regional

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concerned AHRMD for its proper indorsement to the Chief. Regional Director. Accountable Forms Division for proper disposal, thru an Indorsement Letter/Memorandum signed by the concerned

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

FY 6. All obsolete, damaged or cancelled accountable forms whether of the AHRMD of the concerned Revenue Region prior to the turned-over or in stock shall be secured and kept in the custody proper disposal of the same.

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

8. The inventory of various obsolete, damaged or cancelled accountabie forms and the actual disposal through AHRMD of the concerned Revenue Region. shredding/cutting of the same shall be administered by the

9. 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 Regional 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 facilitator as against the various obsolete, damaged report during the actual inventory. or cancelled accountable forms listed in the inventory

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

d. Sign and acknowledge the memorandum addressed to the Regional Director as recommending approval of thel reguest for an Authority to Dispose (Annex A-1).

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e. Attend and witness the scheduled actual disposal of various obsolete, damaged or cancelled accountable forms.

t Sign and acknowledge the Certificate of Destruction

(Annex B) and BIR Form 2623 after the completion of the disposal of various obsolete, damaged or cancelled accountable forms.

g. Receive and acknowledge their respective file fo!der disposal process. containing copies of all the necessary documents of the

2. The Regional Director shall:

a. Sign the memorandum to the Chief, AHRMD granting the request for an Authority to Dispose (Annex A).

b. Sign the Indorsement Letter/Memorandum regarding the necessary disposal documents that shall be submitted to the AFD.

3.The Chief, AHRMD shall:

a Convene the Committee on Disposal of Specialized Accountable Forms in the Regional Office by issuing a memorandum regarding the conduct of inventory of various obsolete, damaged or cancelled accountable

forms (Annex C).

BUREAU OF INTERNAL REVENUE ReCOrdS Mgt. DIVISION NCNTYT MAY 30 2023P VC Q:a8 hr.11 b. Sign the memorandum addressed to the Regiona! Regional Office, requesting for an Authority to Dispose Convene the Committee on Disposal of Specialized Accountable Forms in the Regional Office by issuing a Director (Annex D) Director with recommending approval of the Committee memorandum regarding the disposal of various obsolete, damaged or cancelled accountable forms, upon the approval of the Authority to Dispose by the Regional on Disposal of Specialized Accountable Forms in the (Annex A-1).

4. The Administering Officer/s, AHRMD shall:

a. Prepare and route the memorandum for signature of the Chief, AHRMD, requesting the Committee members to

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attend and witness the scheduled inventory of various

(Annex C). obsolete, damaged or cancelled accountable forms

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 cancelled accountable forms for signature of the Committee members.

d. Prepare and route the memorandum for signature of the Director, requesting for an Authority to Dispose (Annex A and A-1). Committee on Disposal of Specialized Accountable Forms in the Regional Office addressed to the Regional

e. Prepare and route the memorandum for signature of the (Annex D), pursuant to the Authority to Dispose signed by the Regional Director. Chief, AHRMD, requesting the Committee members to attend and witness the scheduled disposal of various obsolete, damaged or cancelled accountable forms

f. Facilitate the actual disposal through shredding/cutting of various obsolete, damaged or cancelled accountable forms.

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

h. Prepare and route the Certificate of Destruction (Annex obsolete, damaged or cancelled accountable forms. B) and BIR Form 2623 for signature of the Committee members after the compietion of the disposal of various

Prepare and route the indorsement Letter/Memorandum

necessary disposal documents that shall be submitted to for signature of the Regional Director regarding the the AFD.

BUREAU OF INTERNAL REVENUE NNNTYN MAY '3 0"2UZ3 OS8AM Compile and submit the Inventory Report, Certificate of covered by the Indorsement Letter/Memorandum signed by the Regional Director addressed to the Commissioner Division. of Internal Revenue. Attention: Chief. Accountable Forms Destruction and BIR Form 2623 signed by the Committee Page 5 of 6

UC ReCords MGt. diVISiON

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

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

a. Receive and acknowledge the submitted Inventory Indorsement Letter/Memorandum signed by the Regional other necessary disposal documents covered by the Director. Report, Certificate of Destruction, BiR Form 2623 and

b. Maintain and update their records, ledgers and database systems for all the disposed obsolete, damaged or accountability of Accountable Officers. cancelled accountable forms for the liquidation of

Y

V. RePealing clause

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

VI. EFFECTiViTY

This Order takes effect immediately.

Commassioner of Internal Revenue ROMEC r 008401 JMAGUIJR

O4

BUREAU OF TNTERNAL REVENUE FnIIYN MAY 3 o"ZJZ3 O48.A9.K

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