revenue_memorandum_order RMO No. 35-2003RMO No. 35-2003 2003-11-10

RMO No. 35-2003 — Amends RMO No.34-2001 relative to the signatory to Box A of the Disbursement Voucher on cash conversion of Tax Credit Certificates jointly issued by the DOF One-Stop-Shop and the BIR Digest | Full Text

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Agham Road, Quezon City COLLECTION SERVICE 29 September 2003 REVENUE MEMORANDUM ORDER NO. 35-2003 SUBJECT : Amending Section 3(D) of Revenue Memorandum Order No. 34 � 2001 dated December 6, 2001 Relative to the Signatory to TO : Box A of the Disbursement Voucher on Cash Conversion of Tax Credit Certificates (TCCs) Jointly Issued by the Department of Finance One-Stop Shop (DOF-OSS) and the Bureau of Internal Revenue (BIR) All Internal Revenue Officers and Others Concerned Section I. Objectives. - This Order is being issued to amend Section 3(D) of Revenue Memorandum Order (RMO) No. 34 � 2001 relative to the signatory to Box A of the Disbursement Voucher evidencing cash conversion of TCCs issued by DOF-OSS, in accordance with the OSS Center Executive Committee (EXCOM) Resolution No. 226- 26-2003 dated March 24, 2003. Section II. Amendatory Provision. � Section 3(D) of RMO No. 34 � 2001 is hereby amended to read as follows: "Section 3. Supporting Documents for Cash Conversion. � "D. Disbursement Voucher (DV) with Box A duly signed by the Chief, Issuing Office of the Original TCC. DVs representing cash conversion of TCCs jointly issued by the One -Stop Shop Center (OSS-Center) and the BIR shall be co-signed by the Head, Tax and Revenue Group, DOF � OSS and the ACIR � Assessment Service;" Section III. Repealing Clause. - The provision of Section 3(D) of RMO No. 34 � 2001 is hereby revoked. Section IV. Effectivity. � This Order shall take effect immediately. (Original Signed) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue

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