Summary
RMO No. 08-2024 prescribes guidelines and procedures for recording, updating and liquidating forms accountability of Accountable Officers (AOs) in the National Office and Regional Offices.
Key points
- Requisitions and reports. All requisitions for BIR accountable forms are covered by a RIS signed by the AO and approved by the Head of Office. AOs submit a monthly Report of Accountability for Accountable Forms to the Head of Office.
- Turnover. An outgoing AO transfers all accountable forms to the incoming AO using BIR Form No. 2625 (Turnover of Accountability), or to the immediate supervisor if there is no incoming AO.
- Monthly submissions. AOs submit a monthly Daily Load Work Book to the Chief, Accountable Forms Division (AFD) for the National Office, or the Chief, AHRMD for Regional Offices, for upload to FAM-HRIS. BIR Form No. 2622 (Report of Lost/Incomplete/Cancelled/Damaged Accountable Forms) is required monthly, even if no form was lost, incomplete, cancelled or damaged.
- Duration of accountability. Accountability stays with the AO until the forms are reported as issued, cancelled or turned over, and liquidated in the FAM-HRIS. While there is no technical support for FAM-HRIS, forms properly liquidated but wrongly uploaded are considered settled once a Certification from the Chief, AHRMD is submitted to the AFD.
Who is affected
- Accountable Officers in the National Office and Regional Offices
Deadlines and effectivity
- Monthly reports and submissions
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.