REVENUE MEMORANDUM ORDER NO. 19-2023 issued on May 30, 2023 amends Revenue Memorandum Order (RMO) No. 48-2010 defining the new composition of the Committee on Disposal of Accountable Forms in the National Office.
         The Committee on Disposal of Accountable Forms in the National Office is hereby reconstituted as follows:
               Chairperson            – Head Revenue Executive Assistant,
                                                 Administrative Service or his/her duly authorized
                                                 representative
                    Member             – Chief, Accountable Forms Division (AFD) or
                                                 his/her duly authorized representative
                     Member            – Chief, Accounting Division or his/her duly
                                                 authorized representative
                     Witness           – One (1) representative from the Internal Affairs
                                                Service
                    Witness            – Resident COA Auditor, Bureau of Internal
                                                Revenue or his/her duly authorized representative
            All damaged or cancelled accountable forms in the custody of the Accountable Officers assigned in the National Office shall be turned-over and reported to the AFD by accomplishing the Report of Lost/lncomplete/ Cancelled/Damaged Accountable Forms — BIR Form No. 2622.
         All unutilized and/or unissued accountable forms declared as obsolete as per Unnumbered Memorandum issued by the Assistant Commissioner, Client Support Service, which are in the custody of the Accountable Officers assigned in the National Office shall be turned-over to the Chief Accountable Forms Division for proper disposal, thru an Indorsement Letter/Memorandum signed by the concerned Assistant Commissioner.
          All unutilized and/or unissued accountable forms ordered to be discontinued and surrendered to AFD as per RMO issued by the Commissioner of Internal Revenue, which are in the custody of the Accountable Officers assigned in the National Office and Regional Offices/Revenue District Offices shall be turned-over to the Chief, Accountable Forms Division for proper disposal, thru an Indorsement Letter/Memorandum signed by the concerned Assistant Commissioner/Regional Director.
              All turned-over obsolete, damaged or cancelled accountable forms shall be complete in number of pieces/copies/sets/pads, otherwise, any lost/missing pieces/copies/sets/pads shall be circularized through the issuance of a Revenue Memorandum Circular (RMC). All obsolete, damaged or cancelled accountable forms whether turned-over or in stock shall be secured and kept in the designated vaults of the Miscellaneous Accountable Forms Section and/or Stamps and Labels Section, AFD prior to the proper disposal of the same.
              The inventory of various obsolete, damaged or cancelled accountable forms and actual disposal through shredding/cutting of the same shall take place at the vault of the Miscellaneous Accountable Forms Section and/or Stamps and Labels Section, AFD.
             The procedures in the conduct of inventory and disposal of accountable forms as well as the functions of the Committee members and concerned offices in the National Office are specified in the Order.