RMO No. 38-2023 Digest

RMO No. 38-2023 (issued December 12, 2023) prescribes policies, guidelines and procedures for lost, damaged, or unauthorized use of BIR Accountable Forms. Before accepting requisitioned accountable forms, Accountable Officers must conduct a physical inventory of quantity, serial number accuracy, and condition, and must not accept forms with discrepancies or damage. If accountable forms are lost, damaged, stolen, or used without authority, the responsible Accountable Officer must, within two days of discovery, prepare an affidavit and written report to the Head of Office, who must forward them within three days to the Deputy Commissioner's Office (Resource Management Group) so a Revenue Memorandum Circular can invalidate or cancel the forms. Copies go to the Internal Affairs Service and the Regional Director. The IID/RID then issues a Show-Cause Order and conducts an administrative investigation; where a prima facie Revised Code of Conduct violation exists, a formal charge with Preventive Suspension Order is recommended for the Commissioner's approval, otherwise a Closing Report recommends dismissal.