CEBU, Philippines – The Commission on Audit had discovered an irregularity in the Bureau of Internal Revenue (BIR) in Talisay City when the latter allowed seven of its personnel to act as tax collectors without the approval of the BIR regional director.
State auditors learned the BIR Revenue District Office 83 in Talisay City had allowed seven of its personnel to assist the Revenue Collecting Officers in collecting tax revenues using government accountable forms even if they are not bonded.
When the COA audited the accountabilities of the Revenue Collecting Officer in Talisay City, it took her sometime to produce the cash accountabilities since the cash and accountable forms were yet to be gathered from the seven personnel.
While it was the Revenue District Officer in Talisay City who issued the order allowing the seven personnel to act as collecting officers, such power is only recommendatory and it needs the approval of the BIR regional director.
COA siad the actuation of the Revenue District Officer in Talisay City is contrary to the provisions of the Revenue Memorandum Order No. 4-2007.
The BIR regional officials, however, told COA that there are several pending applications for designation of collecting officers in some revenue district offices.
The designation of additional revenue collection officers may be allowed, but only during tax payment deadlines. It was learned that in Talisay City the seven "unauthorized" personnel are doing their work daily.
COA has suggested that the BIR should comply with the law by securing the approval of the regional director and those seven personnel shall be bonded in accordance with the procedures.
"Each designated tax collection officers should be accountable for his or her own collections and deposits," COA said.
Meanwhile, COA also discovered that the BIR officials based in Cebu City may have saved approximately P370,000 in 2009 if they stopped the practice of personally getting accountable forms and follow-up of unspecified administrative concerns in the national office.
The state auditors said the post audit of cash advances and corresponding liquidation reports of the administrative officer showed that trips made by the office to the BIR-Manila as per travel order were mostly for two reasons, which is "to get the requisitioned accountable forms" and "to follow-up administrative concerns of the region."
COA said the practice of personally getting the accountable forms from the BIR national office is uneconomical and unnecessary because the accountable forms can be sent here through couriers.
But the BIUR administrative officer insisted that the Accountable Forms Division in Manila requires that the forms should be personally taken for security reasons and it is provided for in the BIR manual. (FREEMAN)