RMO No. 48-2016: Prescribes the use of BIR Internal Form Nos. 0052 (Turnover of Property Accountabilities) and 0053 (Return of Property Accountabilities)

Summary

RMO No. 48-2016 prescribes the use of BIR Internal Form Nos. 0052 (Turnover of Property Accountabilities) and 0053 (Return of Property Accountabilities).

Key points

1. Turnover and return forms. A resigning, retiring or transferring accountable official or employee accomplishes and signs two (2) copies of the TPA to turn over properties to the highest-ranking official in the office or the incoming accountable official. The RPA is used to return the properties to the Property Division (PropD) or Administrative and Human Resource Management Division (AHRMD).
2. Checking. The authorized or incoming official checks that the properties in the TPA exist and match the listed items and information, then signs to acknowledge.
3. Submission and clearance. The signed TPA and RPA go to PropD/AHRMD not later than ten (10) working days upon receipt of the Revenue Travel Assignment Order, or not later than the effectivity date of separation from service. They are the basis for cancelling the property accountabilities, and the official is cleared only when these requirements are complied with.

Who is affected

• Resigning, retiring or transferring accountable officials and employees

Deadlines and effectivity

• Forward the forms not later than ten (10) working days upon receipt of the Revenue Travel Assignment Order
• For separations: not later than the effectivity date of separation

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