QuestionsQuestions (BIR MEMORANDUM ORDER NO. 32-98)
It provides policies and guidelines for the roll-out of the Accountable Forms System (AFS) at AFS pilot sites and manual procedures for AFS non-pilot sites in handling accountable forms (request, allotment, issuance, transfer of location, physical inventory, disposal, and reconciliation).
All requisitions for BIR accountable forms must be covered by General Form No. 3A (Requisition and Issue Voucher, RIV), as stated in Policy 1.
They must file a written request with the Revenue District Office (RDO) having jurisdiction. This written request becomes the basis for the RDO to prepare BIR Form No. 2600.
It is used to cover requests for addition/update of accountable forms. New or revised forms must be supported by a Revenue Memorandum Order (RMO) authorizing their use.
The Accountable Officer must accomplish BIR Form No. 2602 (Report of Lost/Incomplete/Cancelled/Damaged Form), which becomes the basis for issuance of a Revenue Memorandum Circular (RMC) for lost accountable forms.
Disposal must be covered by BIR Form No. 2603 (Report on the Disposal of Accountable Forms), submitted by the Committee on Disposal of Obsolete, Cancelled or Damaged Accountable Forms.
The result of the actual count must be reported using BIR Form No. 2604 (Physical Inventory Report), accomplished by an inventory committee.
Turn-over of accountability must be covered by BIR Form No. 2605 (Turn-Over of Accountabilities of Accountable Forms).
Accountable Officers must prepare a MONTHLY REPORT OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS using General Form No. 16 (Annex G), recording receipts, issuances, transfers, and balances per form type and per Accountable Officer/Office.
ATAP, which ceased to be an Accountable Form per RMO No. 42-91 dated December 18, 1991, shall be reverted back to the Accountable Forms category.
Accountable forms custodians must maintain 'Stock Cards' and prepare the Monthly Report of Accountability (General Form No. 16) manually, submitted on or before the 10th day of the following month (per the roles of the Regional/Administrative units and RDOs, with special handling for Letter of Authority).
They must requisition accountable forms (except Letter of Authority) from the Accountable Forms Division (AFD), submit a listing of used accountable forms showing kind, serial number, and name of Accountable Officers to the AFD, maintain stock cards and monthly reports for non-pilot sites, and use the AFS Operations Manual for computer/manual problem resolution in pilot sites.
They must inform the AFD of new taxpayers subject to excise tax (mentioned categories), requisition accountable forms (except Letter of Authority) from the Regional Office, requisition Letter of Authority (BIR Form No. 19.65) from the AFD, and submit certain file copies of used accountable forms end of month.
The RDO must submit file copies of used accountable forms, especially RORs and CARs, to the Chief, Administrative Division of the Revenue Regional Offices every end of the month.
It states that all issuances and/or portions inconsistent with MO 32-98 are repealed and amended accordingly.
It states the order takes effect immediately. Practically, the BIR expects the roll-out guidelines and manual procedures to be implemented right away upon issuance.