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
No destruction or disposal of any inventory, machinery or equipment shall be made
without the presence and supervision of the authorized BIR representative.