Title
BIR AFS Roll-Out Guidelines 1998
Law
Bir Memorandum Order No. 32-98
Decision Date
Mar 5, 1998
BIR Memorandum Order No. 32-98 establishes comprehensive guidelines and procedures for the rollout and management of the Accountable Forms System (AFS), detailing requisition, issuance, inventory, and disposal processes for accountable forms across pilot and non-pilot sites.
accountable forms
administrative law
policies and

Objectives and policy direction

  • The order provides policies and guidelines for the Roll-Out of the AFS at AFS Pilot sites.
  • The order provides manual procedures for AFS Non-Pilot sites for handling request, allotment, issuance, transfer of location, physical inventory, disposal, and reconciliation of accountable forms data.
  • The order sets operational controls through specified BIR accountable forms and reporting templates.

Governing AFS policies

  • All requisitions for BIR accountable forms must be covered by General Form No. 3 a Requisition and Issue Voucher (RIV) (Annex A).
  • Private requisitioners—Cigar, Cigarette & Tobacco Manufacturers and Wine, Distilled Spirit and Alcohol Products Importers and Distillers—must file a written request with the Revenue District Office (RDO) having jurisdiction to request issuance of Revenue Strip Stamps and Labels; this written request is the basis for the RDO to prepare BIR Form No. 2600 (Annex B).
  • Requests for new accountable forms or revisions to existing accountable forms must be submitted using REQUEST FOR ADDITION/UPDATE OF ACCOUNTABLE FORMS via BIR Form No. 2601 (Annex H).
  • The request for new forms must be issued by the Forms Committee and supported by a Revenue Memorandum Order (RMO) authorizing use of the new accountable forms.
  • Lost, incomplete, damaged, or cancelled accountable forms in the custody of the Accountable Officer must be reported using Report of Lost/Incomplete/Cancelled/Damaged Form via BIR Form No. 2602 (Annex C).
  • The report under BIR Form No. 2602 serves as the basis for issuance of a Revenue Memorandum Circular (RMC) for lost accountable forms.
  • Disposal of obsolete, cancelled, or damaged accountable forms of the Division, Regions, and RDOs must be covered by REPORT ON THE DISPOSAL OF ACCOUNTABLE FORMS using BIR Form No. 2603 (Annex E).
  • The report under BIR Form No. 2603 must be submitted by the Committee on Disposal of Obsolete, Cancelled or Damaged Accountable Forms created for this purpose.
  • The actual count of accountable forms conducted by the Committee on Inventory must be reported using PHYSICAL INVENTORY REPORT via BIR Form No. 2604 (Annex F), accomplished by an inventory committee created for this purpose.
  • Transfer of accountability must be documented through TURN-OVER OF ACCOUNTABILITIES OF ACCOUNTABLE FORMS via BIR Form No. 2605.
  • Accountable Officers holding accountable forms must prepare MONTHLY REPORT OF ACCOUNTABILITY FOR ACCOUNTABLE FORMS using General Form No. 16 (Annex G) to record receipts, issuances, transfers, and balances per form type and per Accountable Officer/Office.
  • The Authority to Accept Payment (ATAP) that ceased to be an accountable form per RMO No. 42-91 (December 18, 1991) must revert to the Accountable Forms Category.

Forms, documents, and reporting templates

  • Requisitions and issuance of BIR accountable forms must be handled through General Form No. 3 a Requisition and Issue Voucher (RIV) (Annex A).
  • Private requisitions for Revenue Strip Stamps and Labels must be processed through the RDO, which prepares BIR Form No. 2600 (Annex B) based on the requisitioning party’s written request.
  • Approvals for new accountable forms and updates to existing accountable forms must follow the BIR Form No. 2601 workflow tied to a Revenue Memorandum Order (RMO) and the Forms Committee.
  • Reports on lost, incomplete, damaged, or cancelled forms must be filed using BIR Form No. 2602 (Annex C).
  • Reconciliation of disposals must be supported by BIR Form No. 2603 (Annex E) submitted by the designated Committee on Disposal.
  • Inventory results must be recorded using BIR Form No. 2604 (Annex F).
  • Turn-over of accountability between outgoing and incoming Accountable Officers must be covered by BIR Form No. 2605.
  • Monthly accountability must be consolidated using General Form No. 16 (Annex G), covering receipts, issuances, transfers, and balances.

Pilot-site operational requirements

  • At AFS Pilot sites, the Chief, Administrative Division, Revenue Regional Offices must use the AFS Operations Manual (OM) in resolving AFS computer and manual procedure problems.
  • At AFS Pilot sites, the Revenue District Officer/Chief, Administrative Unit of RDO must use the AFS Operations Manual (OM) in resolving AFS computer and manual procedure problems.
  • The order ties pilot-site operation to use of the AFS Operations Manual (OM) for computer and manual procedure issues.

Non-pilot-site manual procedures

  • At AFS Non-Pilot sites, the Chief, Administrative Division, Revenue Regional Offices must maintain “Stock Cards” and prepare the Monthly Report of Accountability using General Form No. 16 manually.
  • For AFS Non-Pilot sites, the Chief, Administrative Division, Revenue Regional Offices must submit the monthly report on or before the 10th day of the following month to the Chief, Accountable Forms Division.
  • At AFS Non-Pilot sites, the Revenue District Officer/Chief, Administrative Unit of RDO must maintain “Stock Cards” and prepare the Monthly Report of Accountability using General Form No. 16 manually.
  • For AFS Non-Pilot sites, the Revenue District Officer/Chief, Administrative Unit of RDO must submit the monthly report on or before the 10th day of the following month to the Chief, Administrative Division of the Revenue Region, except for Letter of Authority, which must be submitted to the Chief, Accountable Forms Division.
  • At AFS Non-Pilot sites, the order makes reporting and stock-card maintenance mandatory under the specified timelines.

Responsibilities of specific BIR offices

  • The Chief, Administrative Division, Revenue Regional Offices must requisition accountable forms (except Letter of Authority (BIR Form No. 19.65; Revised January, 1994)) from the Accountable Forms Division (AFD).
  • The Chief, Administrative Division, Revenue Regional Offices must submit a listing of used accountable forms showing the kind of form, serial number, and the name of the Accountable Officers to the Accountable Forms Division (AFD).
  • The Revenue District Officer/Chief, Administrative Unit of RDO must inform the Accountable Forms Division (AFD) of new taxpayers such as Cigar, Cigarette and Tobacco Manufacturers and Wine, Distilled Spirits and Alcohol Products Importers and Distillers subject to excise tax.
  • The Revenue District Officer/Chief, Administrative Unit of RDO must requisition accountable forms (except Letter of Authority (BIR Form No. 19.65)) from the Chief, Administrative Division of the Revenue Regional Offices.
  • The Revenue District Officer/Chief, Administrative Unit of RDO must requisition Letter of Authority (BIR Form No. 19.65) from the Accountable Forms Division.
  • The Revenue District Officer/Chief, Administrative Unit of RDO must submit a file copy of used accountable forms, especially RORs and CARs, to the Chief, Administrative Division of the Revenue Regional Offices every end of the month.

Rules on operational handling and reconciliation

  • The order requires that requisitions for accountable forms, disposal reporting, inventory reporting, and transfer documentation follow the designated accountable forms and forms committee/document flows.
  • The order requires that monthly accountability reporting record receipts, issuances, transfers, and balances per form type and per Accountable Officer/Office.
  • The order requires manual stock-card and monthly reporting procedures for AFS Non-Pilot sites under specified submission deadlines.

Repeal and effectivity clauses

  • The order contains a repealing clause stating that all issuances and/or portions inconsistent with it are repealed and amended accordingly.
  • The order contains an effectivity clause providing that it takes effect immediately.

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