Republic of the Philippines

Department of Finance
BUREAU OF INTERNAL REVENUE
Revenue District Office No. 68
Sorsogon City

AIDA Q. BALANE
Chief
Finance Division
Revenue Region No. 10
Legazpi City

Madam:

This is in reply to your memorandum dated March 06, 2023 regarding the
dishonored checks of Magallanes, Sorsogon received by the undersigned.

As a Revenue Collection Officer, I am fully aware of the procedure in

processing the dishonored checks. However, upon conferring with the
Barangay Treasurer of Barangay Cawit Extension, Magallanes, Sorsogon,
the Land Bank of the Philippines advised them that the check can be
redeposited. The consideration of the bank was due to error of
interchangeably encoding the check number of the two checks and the
Barangay Treasurer appealed that penalties will not be imposed to them.

It has been settled that a revised Punong Barangay Certificate (PBC) with
correction will be submitted by the Barangay for the redeposit to take effect.
It is with good faith that I followed the banks instruction in favor of
Barangay.

Based on the circumstances, I admitted that I deviated from the standard

procedure for the reason that I rely my discretion from the situation in
considering the condition of Barangay for them to not incur the penalties as
they will personally liable for the increments.

Hoping for your understanding regarding the matter.

Sincerely yours,

CLEA C. LAGCO
RCO III- Magallanes