Scope of Application
- Any individual or business entity may apply to operate and install a DS metering machine either in their offices or other designated locations.
Duties and Responsibilities of Revenue Officials
- Chief Collection Performance Evaluation Division (CPED): Custodian of records on DS machines, conducts investigations on irregularities, recommends permit cancellations, and keeps records of obsolete machines.
- Chief, Collection Branch: Supervises loading/reloading and sealing, keeps custody of meter sealers, conducts meter readings and inspections, recommends repairs, and reports quarterly on DS machine collection and inspection.
Policies on Use and Operation of DS Metering Machines
Registration
- Applicants must file a permit application through CPED.
- Existing authorized users must register their machines within one month after publication for inventory.
- Registration and approvals processed by CPED and Assistant Commissioner (Collection Service).
Installation
- Machines may be installed at declared locations, and any change of location must be reported to the Chief, Collection Branch.
Loading and Reloading
- Written request required to Chief, Collection Branch prior to loading/reloading.
- Resident COA auditor notified and must be present.
- Official Control Book for daily transactions required and audited quarterly.
Sealing
- After loading, machine must be sealed with wire and lead by the Chief, Collection Branch or authorized representative using a "documentary stamp meter sealer."
Possession of Keys
- Two padlocks with separate keys; one retained by the user and one by the Chief, Collection Branch.
- Opening machine requires written request and presence of user, Branch Chief, and COA auditor.
Reporting
- Monthly summary of transactions/loads must be submitted to the Chief, Collection Branch for verification.
Repair of Defective Machines
- Written request for repairs submitted to Regional Director.
- Repairs conducted only by Bureau-authorized persons.
- Post-repair reports required.
- Chief, Collection Branch ensures compliance with repair procedures.
Inspection of DS Metering Machines
- Quarterly physical inspection and verification of Official Control Book by Chief, Collection Branch.
- Immediate reporting of irregularities within 24 hours.
- Formal investigation by CPED with report to Assistant Commissioner within 10 days.
Transfer of DS Metering Machines
- Written notice of transfer to Chief, Collection Branch required, specifying new location, RDO, and Revenue Region.
- Collection Branch informs CPED for inventory and control.
Cancellation of Registration and/or Permit
- Grounds for cancellation include cessation of business, machine obsolescence, prolonged non-use (six months), and irregularities.
- Surrender of "die" required upon cancellation.
- Chief, Collection Branch recommends cancellation and confiscation of "die" in case of tampering.
Repealing Clause
- All inconsistent regulations, rulings, and orders are revoked.
- These regulations supplement existing consistent legal provisions.
Effectivity
- The regulations take effect immediately upon issuance on September 7, 1992.