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RMO No. 31-98: Amends RMO No. 21-84 by defining the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices

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Summary

RMO No. 31-98 amends RMO No. 21-84 by setting the new composition of the Committee on Disposal of Specialized Accountable Forms in the Regional Offices.

Key points

  1. New composition. The Assistant Regional Director is Chairman. The Chiefs of the Finance Division and Administrative Division are members.
  2. Witnesses. The BIR Regional Auditor and the Chief, Accountable Forms Division are informed and asked to witness every disposal of obsolete, cancelled or spoiled specialized accountable forms.
  3. Disposal rules. Disposal follows existing COA rules and regulations. Documentary stamps are the exception: they first undergo analysis by the BIR Laboratory in the National Office.

Who is affected

  • Regional Offices

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Related issuances

Cited byRMO No. 35-2010RMO No. 86-99

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.