RMO No. 38-2023: Prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable Forms

Key points

1. Inventory before acceptance. Accountable Officers (AOs) must physically inventory requisitioned forms for quantity, serial number accuracy and condition. They must not accept forms with discrepancies or damage.
2. Report within two days. If forms are lost, damaged, stolen or used without authority in connection with enforcing internal revenue laws, the responsible AO prepares an affidavit and a written report to the Head of Office within two days of discovery.
3. Forwarding and invalidation. Within three days of receiving them, the Head of Office forwards the affidavit and report to the Deputy Commissioner’s Office, Resource Management Group. That office prepares and issues a Revenue Memorandum Circular to invalidate or cancel the forms.
4. Copies and investigation. Copies go to the ACIR, IAS and the Office of the Regional Director (ORD). The case record then goes to the IID/RID for a Show-Cause Order and an administrative investigation, with an initial report on whether a prima facie case exists.
5. Code of Conduct violations. If prima facie evidence exists, the IID submits an investigation report recommending a formal charge with a Preventive Suspension Order for the Commissioner’s approval. Otherwise it issues a Closing Report recommending dismissal.

Who is affected

• Accountable Officers
• Heads of Office

Deadlines and effectivity

• Affidavit and report: within two days of discovery
• Forwarding by Head of Office: within three days of receipt