REVENUE MEMORANDUM ORDER NO. 6-2013 issued on March 25, 2013 prescribes the policies and guidelines on the preparation and submission of Inventory Report of All Unused Revenue Official Receipts (ROR)/Official Receipts (OR) and reissuance thereof, in line with the nationwide implementation of Mobile Revenue Collection Officers System (MRCOS). Effective March 1, 2013, the use of the Collection Officer’s Receipting Device (CORD) shall be strictly implemented and the issuance of RORs and ORs shall be discontinued, except in cases where manual receipting of collections may be allowed. All Revenue Collection Officers (RCOs)/Special Collection Officers (SCOs) who have in their possession the ROR/OR booklets shall prepare the Report of Accountability for Accountable Forms (RAAF) as of February 28, 2013 and submit the same to the Administrative Section of the Revenue District Offices (RDOs) and the Administrative Division of the Regional Offices/Accountable Forms Division (AFD)-National Office, together with the accomplished BIR Form No. 2625 – Turn-over of Accountabilities and the corresponding booklets to be turned-over for proper accounting. All Section Chiefs of Administrative Section of the RDOs, Chiefs of Administrative Division of the Regional Offices and the Accountable Forms Division (AFD)-National Office (NO) shall account and validate all inventory reports submitted by the RCOs/SCOs. The unused ROR/ORs shall be kept by the said offices. Only one (1) booklet of ROR/OR per municipality shall be issued to RCO/SCO under their jurisdiction. Under meritorious circumstances and upon recommendation by the Revenue District Officers/Chiefs of concerned Office/Division, however, more than one (1) booklet of ROR/OR may be issued to an RCO/SCO, for immediate issuance to taxpayers/concerned persons to acknowledge receipts by the said authorized BIR personnel of their respective payments, in case the CORD becomes non-operational/defective or technical problems are encountered in the use thereof. A RAAF and Stock Position Sheet shall be required for all subsequent requisitions of ROR and AF51 blank forms from the Accountable Forms Division. In cases where manual receipts were issued from March 1, 2013 until the MRCOS facility has actually been used for receipt generation purposes, another RAAF shall be prepared. In order to capture all payment information in the MRCOS and the BIR’s Integrated Tax System, all pertinent information on the manually issued RORs and ORs during the said period shall be encoded into the CORD within five (5) days after the access account of RCO/SCO is activated in MRCOS. The RDO Administrative Section/Regional Administrative Division/AFD-NO shall verify and reconcile the manually issued RORs/ORs with the RAAF submitted by the collection officers for any gap or missing number(s) or serial number(s) of the ROR/OR. An accomplished BIR Form No. 2622 shall be submitted for any lost/incomplete/ cancelled/damaged Accountable Forms.