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RMO No. 20-2023: Amends further RMO No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices

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Summary

RMO No. 20-2023 amends further RMO No. 21-84, as amended, by delegating to the Regional Offices the authority to approve requests for disposal of Specialized Accountable Forms.

Key points

  1. Regional Committee. The Regional Committee on Disposal of Specialized Accountable Forms has the Assistant Regional Director as Chairperson. Members are the Chief of the Finance Division and the Chief of the Administrative and Human Resource Management Division, with the BIR Regional COA Auditor as Witness.
  2. Disposal rules. The COA Auditor is informed and asked to witness every disposal. The Committee disposes of obsolete, damaged or cancelled forms under existing COA rules, except documentary stamps, which are first analyzed by the BIR Laboratory in the National Office.
  3. Turnover of forms. Damaged or cancelled forms held by Accountable Officers are turned over and reported to the AHRMD using BIR Form No. 2622. Unissued forms declared obsolete, and those ordered discontinued and surrendered to the Accountable Forms Division, are also turned over to the AHRMD by indorsement. The latter indorsement is signed by the Regional Director.
  4. Completeness and custody. Turned-over forms must be complete in pieces, copies, sets or pads. Any lost or missing items are circularized through an RMC. The AHRMD of the Revenue Region keeps the forms secure and administers the inventory and the shredding or cutting.

Who is affected

  • Regional Offices and Revenue District Offices
  • Accountable Officers
  • AHRMD of Revenue Regions

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.