Summary
RMO No. 85-98 amends RMO No. 21-94 by setting a new composition for the Committee on Disposal of Specialized Accountable Forms in the National Office.
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Key points
- New committee members. The Head Revenue Executive Assistant of the Internal Affairs Service, or an authorized representative, is Chairman. The Assistant Chief of the Accountable Forms Division and the Chief of Revenue Disbursement Accounting Division, or their representatives, are members. The resident COA Auditor in the BIR, or a representative, is witness.
- What the committee does. It appraises and inventories obsolete, damaged and cancelled accountable forms referred by the Chief, Accountable Forms Division and by other revenue accountable officers in the National Office.
- Disposal. Once the Authority to Dispose is approved, the committee disposes of the forms under existing Commission on Audit (COA) rules and regulations.
Who is affected
- National Office accountable forms officers
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.
