Cash handling procedures: strict compliance, monthly verification and surprise checks required for tax recovery collections. Tax Recovery Officers and Inspectors may collect cash from defaulters but must strictly follow the Compilation of the Treasury Rules for receipt, accounting and remission of Government monies. Commissioners must ensure TROs call in Form T.R. 5 Receipt Books, reconcile receipts with cashbooks, record a verification certificate, and perform monthly verifications and surprise checks; T.R. 5 books must be counted and the count recorded before use. In case of defalcation, Chapter 2 of the General Financial Rules applies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cash handling procedures: strict compliance, monthly verification and surprise checks required for tax recovery collections.
Tax Recovery Officers and Inspectors may collect cash from defaulters but must strictly follow the Compilation of the Treasury Rules for receipt, accounting and remission of Government monies. Commissioners must ensure TROs call in Form T.R. 5 Receipt Books, reconcile receipts with cashbooks, record a verification certificate, and perform monthly verifications and surprise checks; T.R. 5 books must be counted and the count recorded before use. In case of defalcation, Chapter 2 of the General Financial Rules applies.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
