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RMO No. 14-2001: Prescribes the guidelines and procedures in maintaining the records of accountabilities of revenue officers and employees on issued and transferred furniture, equipment, vehicle and other semi-expendable properties

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Summary

RMO No. 14-2001 sets the guidelines and procedures for keeping records of the accountabilities of revenue officers and employees for issued and transferred furniture, equipment, vehicles and other semi-expendable properties.

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Key points

  1. Requisition. Only heads of offices have the sole authority to requisition these items, using a duly accomplished Requisition and Issue Voucher.
  2. Memorandum Receipt. Accountable officers and employees issued equipment for official use must submit the signed Memorandum Receipt/Invoice Receipt for Property immediately on delivery of the items into their custody.
  3. Re-issuance. A requisitioned or allocated item claimed by or delivered to a requisitioning office may be re-issued only to another official or employee within the same office where it is located.

Who is affected

  • Heads of offices
  • Accountable officers and employees issued equipment

Deadlines and effectivity

  • Memorandum Receipt submitted immediately upon delivery of items

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.