REVENUE MEMORANDUM ORDER NO. 38-2023 issued on December 12, 2023 prescribes the policies, guidelines and procedures relative to lost, damaged or unauthorized use of BIR Accountable Forms.
          Before accepting or receiving requisitioned accountable forms, Accountable Officers (AOs) must conduct a physical inventory to verify their quantity, serial number accuracy, and condition. If discrepancies or damages are found, the AO should not accept these forms.
               In the event of loss, damage, theft, or unauthorized use of accountable forms related to the enforcement of internal revenue laws, the responsible AO must, within two days of discovery, prepare an affidavit and report the incident in writing to their Head of Office.
Within three days of receiving the affidavit and report, the Head of Office must forward them to the Deputy Commissioner’s Office, Resource Management Group. This is for the preparation and issuance of Revenue Memorandum Circular to invalidate or cancel the concerned accountable forms to prevent their unauthorized or fraudulent use.
          Copies of the affidavit and report should also be provided to both the Office of the Assistant Commissioner, Internal Affairs Service (ACIR, IAS) and the Office of the Regional Director (ORD).
       The ACIR, IAS, or ORD will forward the case record to the Internal Investigation Division/Regional Investigation Division (IID/RID) for immediate issuance of Show-Cause Order and prompt initiation of the necessary administrative investigation.
             The initial investigation report from the RID, along with recommendations on whether a prima facie case exists or if no further investigation is needed (as approved by the ORD), should be submitted to the ACIR, IAS.
          In cases of violations related to the Revised Code of Conduct, if there is prima facie evidence, the IID must prepare and submit an investigation report through appropriate channels. This report should recommend filing a formal charge accompanied by a Preventive Suspension Order for the approval of the Commissioner of Internal Revenue. Otherwise, a Closing Report suggesting the dismissal of the case should be issued.