RMO No. 06-2013: Prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts /Official Receipts and reissuance thereof

Key points

1. CORD replaces ROR and OR. Effective March 1, 2013, the Collection Officer’s Receipting Device (CORD) is strictly implemented and issuance of RORs and ORs is discontinued, except where manual receipting is allowed.
2. Inventory and turn-over. Revenue and Special Collection Officers holding ROR/OR booklets prepare the Report of Accountability for Accountable Forms (RAAF) as of February 28, 2013. They submit it with BIR Form No. 2625 and the booklets to the RDO Administrative Section and the Administrative Division of the Regional Offices/AFD-National Office.
3. Booklet limits. Only one booklet of ROR/OR per municipality is issued to a collection officer. More than one may be issued in meritorious cases, on recommendation of the Revenue District Officer or Chief, if the CORD is non-operational or defective or has technical problems.
4. Manual receipts after March 1, 2013. A RAAF and Stock Position Sheet are required for later requisitions of ROR and AF51 forms. Details of manually issued receipts are encoded into the CORD within five (5) days after the officer’s MRCOS access account is activated.
5. Verification and lost forms. The offices verify and reconcile manual receipts against the RAAF for gaps or missing serial numbers. An accomplished BIR Form No. 2622 is submitted for any lost, incomplete, cancelled or damaged Accountable Forms.

Who is affected

• Revenue Collection Officers and Special Collection Officers
• RDO Administrative Sections and Regional Administrative Divisions

Deadlines and effectivity

• CORD use effective March 1, 2013
• RAAF as of February 28, 2013
• Encoding of manual receipts: within 5 days after account activation