Control of Imported Tax-free Equipment and Supplies by Bureaus, Offices, and Other Entities

March 15, 1962REVENUE MEMORANDUM CIRCULAR NO. 11-62TO : All Internal Revenue Officers, Employees and Others ConcernedFor the information and guidance of all officers and employees of the Bureau of Internal Revenue, there is quoted hereunder Office Memorandum No. 207 of the Auditor General dated February 23, 1962, which is self-explanatory:"OFFICE MEMORANDUM NO. 207"TO:All Bureau Auditors, Provincial and City Auditors, and Auditors of Government-Owned or Controlled Corporations, and others concerned.   "SUBJECT:Control of imported tax free equipment and supplies by Bureaus, Offices, and other entities. "In order to forestall any possible attempt to channel imported tax free equipment and supplies to private parties or unauthorized persons, and to prevent the irregular use or requisitioning of the aforecited properties, the following measures are hereby adopted for the guidance of those concerned:"1. Crated equipment and supplies shall be opened upon delivery in the presence of the Auditor concerned or his duly authorized representative, who shall make a simultaneous inspection thereof, in accordance with the packing list in each crate, the factory and consular invoices, if any, and other pertinent...