REVENUE MEMORANDUM ORDER NO. 14-2022 issued on February 17, 2022 amends Revenue Memorandum Order No. 40-2020 relative to the revised guidelines and procedures in the processing of Clearances in the National Office and Regional/District Offices. The following shall be the issuing offices of the Certificate of Cleared Accountabilities (CCAs), which will serve as attachments to the Clearance: National Office Clearance (Form 0029/0048/0047) Regional Office Clearance (Form 0030/0049) District Office Clearance Form (Form 0046) Accountable Forms Division Assessment Division Administrative Section General Services Division Collection Division Assessment Section Property Division Legal Division Client Support Section Revenue Accounting Division Regional Investigation Division Collection Section Internal Investigation Division* Regional Cooperative (if applicable) Compliance Section Personnel Adjudication Division* Data Warehousing and SystemsOperations Division (DWSOD)** Network Management and Technical Support Division (NMTSD)** Records Management Division** Training Delivery Division** Training Management Division** BIR MPC** BIREA/BIRMAG** BIRSALA** *Except for BIR Form 0047 Final Clearance Form **For BIR Form 0029 only Note: Revenue Data Centers (RDC) will no longer issue CCA for Regional Office employees. All CCA signifying revocation for system access will be issued by the NMTSD and DWSOD of the National Office. The Personnel Division (PD) shall provide service records and assignment history, if applicable, of retired/separated employees or those ordered to transfer to other BIR offices via Revenue Travel Assignment Order (RTAO) to the Revenue Accounting Division (RAD), for those with collection items, and Accountable Forms Division (AFD), for those in charge of Accountable Forms, for the purpose of verifying accountabilities. The PD shall furnish the NMTSD/DWSOD with a monthly list of separated employees for revocation of access. Retired/separated employees and those transferred to another BIR office shall use the prescribed request letter for issuance of CCA (Annex L) and authorization letter (Annex M), if an authorized representative will claim the CCA. Assistant Chiefs of the aforementioned issuing offices of CCA may affix their signature on the CCA of National/Regional/District Clearances in behalf of the Division Chief if the latter is not physically present in the office. Retirees shall ensure the proper turnover of all property and money accountabilities to their Chief of Office/Section Chief prior to the effective date of their retirement. Likewise, employees transferring to another BIR office shall ensure proper turnover of their accountabilities before the date of their transfer. The head of office shall be responsible in monitoring the proper turnover of accountabilities of retiring/transferring employees under their jurisdiction. It shall be the duty of the Administrative Officers (AO) of each office to submit the turnover of property and money accountabilities of retirees to the concerned National or Regional Office divisions for their information. All concerned offices shall ensure that its records are updated upon receipt of the turnover of accountabilities to avoid delays in the issuance of CCA of retirees/transferring employees. The revised guidelines and procedures on the processing of Clearance and the roles and responsibilities of concerned offices are specified in the Order.