RMO No. 43-2004: Modifies BIR Form Nos. 1253 – General Control Ledger; 1245 – Monthly List of Transfer-In Accounts; 1246 – Monthly List of Transfer-Out Accounts; 1247 – Monthly List of Accounts Cancelled by ATCA; 1248 – Monthly List of Accounts Paid

Key points

1. BIR Form 1253 and transfer forms. BIR Form 1253 (General Control Ledger) is a master control device showing the aging of accounts and a summary of receivables. BIR Form 1245 (Monthly List of Transfer-In Accounts) lists tax dockets transferred into a jurisdiction, effective on receipt of the docket. BIR Form 1246 (Monthly List of Transfer-Out Accounts) credits accounts previously debited in Form 1253 whose dockets were transferred out under the Transfer-Out Transmittal Form required by RMO No. 2-79, and a Special Control Book for transfer-out cases is maintained.
2. Cancelled and paid accounts. BIR Form 1247 (Monthly List of Accounts Cancelled by ATCA) lists accounts previously debited in Form 1253, and the total amount due is also credited in Form 1253. BIR Form 1248 (Monthly List of Accounts Paid) credits the total amount due, not the total actually paid, only for accounts previously debited in Form 1253. With no previous debit entry, there are no credit entries to close the accounts.
3. Responsible officers. Submission is the duty of the Chief, Collection Unit for Revenue District Offices, and the Chief, Collection Division for Revenue Regions. It is also the duty of the Chief, Collection Enforcement Division, National Office, and the Chief, Large Taxpayers – Collection Enforcement Division or Large Taxpayers District Office for Large Taxpayers Service.

Who is affected

• Chief, Collection Unit (RDOs)
• Chief, Collection Division (Revenue Regions)
• Chief, Collection Enforcement Division, National Office
• Chief, Large Taxpayers – Collection Enforcement Division/Large Taxpayers District Office