REVENUE MEMORANDUM ORDER NO. 6-2012 issued on April 3, 2012 prescribes the policies and guidelines for the physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss in cases wherein the inventories, machineries or equipments applied for destruction or disposal are located outside the territorial jurisdiction of Large Taxpayers (LT) Office or Revenue District Office (RDO) where the taxpayer is registered. In this case, physical/ocular inspection and supervision over the destruction/disposal or verification of casualty loss thereof may be conducted by the LT or RDO having territorial jurisdiction over the place where the said items are located, upon the request of, and with the proper coordination by the concerned LT or RDO where the principal office of the taxpayer is registered. No destruction or disposal of any inventory, machinery or equipment shall be made without the presence and supervision of the authorized BIR representative.