Revenue Memorandum Order · RMOInternal administration / RMO ops

RMO No. 24-2026

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Document type: RMO
Number: 24
Year: 2026
Text quality: thin

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;r 11 4. REPUBLIC OF THE PHILIPPINES t DEPARTMENT OF FINANCE @ BUREAU OF INTERNAL REVENUE National Ofrce Building l+/L -\ Quezon City BAOONO Bringing ln Revenues PIL'P'I{AS for Nation-Building July 13,2026 REVENUE MEMORANDUM ORDER NO, 024:2026 SUBJECT Amendment to RMO No. 4-2023, as Amended, ' Further .. Redefining the Functions and Duties of the Committee to Supervise the Printing of Specialized Accountable Forms TO All lnternal Revenue Officers, Employees and Others Concerned I. OVERVIEW ln connection with the printing of specialized accountable forms, the Committee lo Supervrse the Printing of Specialized Accountable Forms in the National Office is hereby reconstituted as follows: 000e0633 Chairperson Assistant Commissioner T @ ,o EC Vice-Chairperson Administrative Service or his/her authorized representative Chief, Accounting Division ct, or his/her authorized representative El trl ? HE 3 I c o 99 $ 2= [\ilem ber Chief, Accountable Forms Division , e, B= or his/her authorized representative I FJr i= Qtt iP Member Chief, Taxpayer Service Programs d= & Monitoring Division or his/her authorized representative j$ EE 3 ri Witness Resident COA Auditor or his/her authorized representative Correspondingly, the Committee Chairperson and other members shall designate formally in writing any responsible official of their respective offices who shall represent them. BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Website: www.bir.gov.ph Trunkline: 8981-7000 i 8929-7676 II. FUNCTIONS & DUTIES Said Committee shall discharge the following functions and duties 1. Observe the procedures in the printing of accountable forms as set forth under COA Circular No. 78-35-A dated July 1 3, 1978 and other pertinent provisions of the Government Accounting Manual; 2. Supervise the printing of specialized accountable forms by ensuring compliance with the specifications and security features requirements stipulated by the BIR; 3. Ensure that all pressing, binding, reproduction and other related activities associated with the printing of accountable forms are solely and exclusively executed, managed and completed within the designated and controlled area located in the production premises of the Recognized Government Printer (RGP); 4. Coordinate with officials of the Accountable Forms Division in the conduct of physical inventory of accountable forms; 5. Ensure that there shall be no assigning, transferring nor sub- contracting of printing services pursuant to existing revenue issuances, applicable laws, rules and regulations; 6. Monitor and safeguard the deliveries of printed accountable forms, as scheduled; 7. Account for all proofs, trial sheets, spoilage, trimmings, film and plates upon completion of work orders. Oversee the scheduled disposal and ensure the destruction of the same through shredding, landfilling in a designated landfill facility or in such appropriate manner, as may be determined and approved by the Committee, to be witnessed by the authorized representatives of the RGP and the Resident COA Auditor or his/her duly authorized representative. Prepare and submit a duly signed Certificate of Destruction thereafter; 8. Submit reports to the Chief, Accountable Forms Divrsion upon completion of the work order including accounting for the inclusive serial numbers of each printed accountable forms; 9. Control the printing machine, either by placing the necessary seal or appropriate lock whenever the plate is not removed from the printing machine or when it is not in actual operation. The seal, if any, must be signed by at least two (2) authorized officers of the BIR so that removal of which can be easily detected; 10. Count and record the actual quantity of all printed accountable forms in a logbook or any other recording materials before leaving the authorized printing premises, and upon reporting for official 00 0 00 6 3 3 duty the following working day; OF IiITTRiIAI REVEXUE (J7 iECOiOS MAxacfMC T DlvlslOtl ^iBUREAU R s* sEP 032026 I ADMI|{ Uitr . I I B:2Gftn IUlt; Page 2 ol'3 1'1. Track the actual production logs to guarantee that only the exact and approved quantity of accountable forms is printed and that no unrecorded excess quantity is produced; '12. Conduct facility audits randomly by inspecting the authorized production area/printing premises to ensure strict access controls, adequate surveillance and monitoring systems, and secure handling protocols for highly-sensitive data are actively enforced. '13. Submit a formal report to the ACIR, Administrative Service, on any activity, incident, irregularity or circumstance discovered during the supervision and monitoring of printing operation that may compromise the security and proper control of BIR accountable forms. Such report shall serve as the basis for appropriate legal evaluation and for the determination of necessary actions, remedies or sanctions in accordance with existing laws, rules, regulations and contractual obligations; and 14. The Committee shall ensure that the provisions of RA No. 10173, also known as "Data Privacy Act of 2012", its lmplementing Rules and Regulations, and all relevant issuances of the National Privacy Commission, shall be strictly observed during the performance of their official duties. III. REPEALING CLAUSE All other orders and related revenue issuances, or parts thereof, which are contrary to or inconsistent herewith are hereby repealed, superseded and/or modified accordingly. IV, EFFECTIVITY This Order shall take effect immediately CHARLITO MARTIN R. MENDO Commissioner of lnternal Revenue O.4 /mqs 00000633 6)euneau \f/ or RECOTDS Ma 'lllEll'ArTr%$"'"8 sEP 082020 R AOMttt uit Page 3 of3 8t I*'l o,&h

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Structured from the available issuance text · Internal administration / RMO ops

RMO No. 24-2026 (July 13, 2026) amends RMO No. 4-2023, as amended, to reconstitute the BIR National Office Committee that supervises the printing of specialized accountable forms and to further define its functions and duties. The order names the committee's chairperson, vice-chairperson, members, and COA witness, and lists duties covering compliance with COA Circular No. 78-35-A and the Government Accounting Manual, BIR specifications and security features, exclusive printing at the Recognized Government Printer, inventory and delivery monitoring, disposal and destruction of print materials with a Certificate of Destruction, serial-number reporting, sealing of printing machines, and logging of printed forms.

Purpose

To amend RMO No. 4-2023, as amended, by reconstituting the Committee to Supervise the Printing of Specialized Accountable Forms in the National Office and further redefining its functions and duties.

In brief

Amends RMO No. 4-2023 to reconstitute the BIR National Office committee supervising the printing of specialized accountable forms and to redefine its functions, covering security compliance, exclusive printing at the Recognized Government Printer, inventory, disposal, and reporting duties.

Keywords

specialized accountable formsaccountable formsCommittee to Supervise the Printing of Specialized Accountable FormsRecognized Government Printer (RGP)COA Circular No. 78-35-AGovernment Accounting Manualsecurity featuresCertificate of DestructionResident COA Auditorsub-contracting of printing servicesserial numbers

Key points

RMO No. 24-2026, dated July 13, 2026, amends RMO No. 4-2023, as amended, further redefining the functions and duties of the Committee to Supervise the Printing of Specialized Accountable Forms.
The Committee is reconstituted as follows: an Assistant Commissioner as Chairperson; the Administrative Service (or authorized representative) as Vice-Chairperson; the Chiefs of the Accounting Division, Accountable Forms Division, and Taxpayer Service Programs & Monitoring Division (or their authorized representatives) as Members; and the Resident COA Auditor (or authorized representative) as Witness.
The Committee Chairperson and members must formally designate in writing a responsible official of their respective offices to represent them.
The Committee must observe the procedures for printing accountable forms set out in COA Circular No. 78-35-A (dated July 13, 1978) and other pertinent Government Accounting Manual provisions.
The Committee supervises printing for compliance with BIR specifications and security features, ensures all pressing, binding, reproduction and related activities are executed exclusively within the controlled area of the Recognized Government Printer's premises, and ensures no assigning, transferring or sub-contracting of printing services.
The Committee coordinates with the Accountable Forms Division on physical inventory of accountable forms and monitors and safeguards scheduled deliveries of printed forms.
Upon completion of work orders, the Committee accounts for proofs, trial sheets, spoilage, trimmings, film and plates; oversees their approved disposal and destruction (e.g., shredding or landfilling) witnessed by RGP and Resident COA Auditor representatives; and prepares and submits a duly signed Certificate of Destruction.
The Committee must seal or lock the printing machine whenever the plate is not removed or the machine is not in operation (any seal signed by at least two authorized BIR officers), count and record printed forms in a logbook before leaving and upon returning to the printing premises, and report to the Chief, Accountable Forms Division upon work order completion including accounting for serial numbers of each printed form.

Forms referenced

The order requires the Committee to prepare and submit a duly signed Certificate of Destruction after disposal of print materials (a document required by the order; no numbered BIR tax forms are cited in the available text).

Affected taxpayers

The issuance is addressed to all internal revenue officers, employees and others concerned.
No external taxpayer groups are identified as directly affected; the issuance concerns internal BIR supervision of the printing of specialized accountable forms.