Tax Resources PH icon

TAX RESOURCES PH

Tax resources for Filipinos

RMO No. 41-98: Specifies that only the Chief or Assistant Chief of the Division is authorized to sign the Requisition and Issue Voucher (RIV-Gen. Form No. 3) in requesting accountable forms

Files
Download this file

Summary

RMO No. 41-98 states who may sign the Requisition and Issue Voucher (RIV-Gen. Form No. 3) when requesting accountable forms.

CollapseExpand

Key points

  1. Division requests. Only the Chief or Assistant Chief of the Division may sign the RIV. The request must be duly approved by the respective Assistant Commissioner (ACIR).
  2. Special Teams. Heads of Special Teams created for special projects who requisition Letters of Authority and other accountable forms submit an RIV signed by the ACIR/Deputy Commissioner directly supervising their activities.
  3. DFA and Revenue Attaches. Finance officers of the Department of Foreign Affairs and Revenue Attaches requesting Official Receipts (BIR Form 25.24) sign the RIV. The Chief, International Tax Affairs Division approves it.

Who is affected

  • Division Chiefs and Assistant Chiefs
  • Heads of Special Teams
  • Finance officers of the Department of Foreign Affairs and Revenue Attaches

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.