RMO No. 48-2016 — Prescribes the use of BIR Internal Form Nos. 0052 (Turnover of Property Accountabilities) and 0053 (Return of Property Accountabilities) Digest | Full Text | Annex A and B

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City July 29, 2016 REVENUE MEMORANDUM ORDER NO. 48-2016 SUBJECT : Prescribing the Use of BIR Internal Form No. 0052 - Turnover of Property Accountabilities (TPA) and BIR Internal Form No. 0053 - Return of Property Accountabilities (RPA) TO : All Revenue Officers and All Other Personnel Concerned I. OBJECTIVES: This Order is issued to: 1. Prescribe the use of BIR Internal Form (IF) No. 0052 - Turnover of Property Accountabilities (TPA) and BIR IF No.0053 - Return of Property Accountabilities (RPA). 2. Document turnover of accountable properties by the resigning/retiring/ transferring accountable official/personnel to another official/personnel within the same office by using TPA form. 3. Document return of accountable properties by the resigning/retiring/ transferring accountable official/ personnel to the Property Division (PropD) for the National Office and the Administrative and Human Resource Management Division (AHRMD) for the Regional Office by using RPA form. II. POLICIES AND GUIDELINES: In order to achieve the above objectives, the following policies and guidelines shall be observed: 1. For BIR IF No. 0052 - Turnover of Property Accountabilities (TPA) a. All resigning/retiring/transferring accountable official/employee shall accomplish in two (2) copies and sign TPA (see Annex "A") for turn-over of all accountable properties to the official/personnel holding highest position (Authorized Official) within the same office or the incoming accountable official/personnel. b. Authorized official or incoming accountable official/personnel shall check whether properties listed in the abovementioned form are existing and 1

consistent with the items and information listed/described therein and shall acknowledge the same by signing on the appropriate space. c. Accomplished and signed TPA shall be forwarded to PropD/AHRMD not later than ten (10) working days upon receipt of the Revenue Travel Assignment Order (RTAO) transferring the official/personnel or not later than the effectivity date of the official/personnel separation from the service. d. It shall be used as a basis for the cancellation of the property accountability/ies of the resigning/retiring/transferring accountable official/personnel and the acknowledgment receipt for the property by the authorized/incoming official/personnel. e. Only when the above requirements have been complied with, shall a resigned/retired/transferred official/personnel be cleared of his/her property accountability/ies. 2. For BIR IF No. 0053 - Return of Property Accountabilities (RPA) a. All resigning/retiring/transferring accountable official/personnel shall accomplish in two (2) copies and sign RPA (see Annex "B") for return of all accountable properties to the PropD/AHRMD. b. Accomplished RPA shall be forwarded to PropD/AHRMD not later than ten (10) working days upon receipt of the RTAO transferring the official/personnel or not later than the effectivity date of the official/personnel separation from the service. c. It shall be used as a basis for the cancellation of the property accountability/ies of the resigning/retiring/transferring accountable official/personnel. d. Only when the above requirements have been complied with, shall a resigned/retired/transferred official/personnel be cleared of his/her property accountability/ies. III. REPEALING CLAUSE: All revenue issuances or portion/s thereof inconsistent herewith are hereby revoked and/or amended accordingly. IV. EFFECTIVITY : This Order takes effect immediately. (Original Signed) CAESAR R. DULAY Commissioner of Internal Revenue O-3 CCK_____ GER _____ MES_____ RBV_____ MPMA_____ GCJ_____ 2