REVENUE MEMORANDUM ORDER NO. 20-2023 issued on May 30, 2023 amends further Revenue Memorandum Order (RMO) No. 21-84, as amended, delegating the authority to approve requests for disposal of Specialized Accountable Forms in the Regional Offices. The Regional Committee on Disposal of Specialized Accountable Forms is composed as follows:
             
                Chairperson                   – Assistant Regional Director
                       Member                  – Chief, Finance Division
                       Member                  – Chief, Administrative and Human Resource
                                                         Management Division
                       Witness                   – BIR Regional COA Auditor

            The BIR Regional COA Auditor shall be informed and requested to witness every disposal. Except in the case of documentary stamps, which shall first undergo analysis by the BIR Laboratory in the National Office, the Committee shall proceed with the disposal of the obsolete, damaged or cancelled accountable forms in accordance with existing COA rules and regulations.
                 All damaged or cancelled accountable forms in the custody of the Accountable Officers assigned in the Regional Office/Revenue District Office shall be turned-over and reported to their respective Administrative and Human Resource Management Division (AHRMD) by accomplishing the Report of Lost/lncomplete/Cancelled/Damaged ÄccountabIe 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 assigne  in the Regional Office/Revenue District Office, shall be turned-over to their respective AHRMD for proper disposal, thru an Indorsement Letter/Memorandum.
                       All unutilized and/or unissued accountable forms ordered to be discontinued and surrendered to Accountable Forms Division (AFD) as per RMO issued by the Commissioner of Internal Revenue, which are in the custody of the Accountable Officers assigned in the Regional Office/Revenue District Office shall be turned-over to the concerned AHRMD for its proper indorsement to the Chief, Accountable Forms Division for proper disposal, thru an Indorsement
                     Letter/Memorandum signed by the concerned 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 turnedover or in stock, shall be secured and kept in the custody of the AHRMD of the concerned Revenue Region prior to the proper disposal of the same. The inventory of various obsolete, damaged or cancelled accountable forms and the actual disposal through shredding/cutting of the same shall be administered by the AHRMD of the concerned Revenue Region.
                  The procedures in the conduct of inventory and disposal of Specialized Accountable Forms as well as the functions of the Committee members and concerned offices in the Regional Offices are specified in the Order.