Inventory of Pending Requests for Issuance of Rulings

April 13, 2009 BIR MEMORANDUM TO : Gregorio V. Cabantac Deputy Commissioner, Legal and Inspection Group James H. Roldan Assistant Commissioner, Legal Service All Division Chiefs of Legal Service All Chiefs of Regional Legal Divisions SUBJECT : Inventory of Pending Requests for Issuance of Rulings To further improve our taxpayer service, it is imperative that all requests for rulings are acted upon with due dispatch, and that every step of the ruling process be undertaken as swiftly as possible. The role and impact of a revenue ruling on the tax consequence of transactions cannot be underestimated, nor can a ruling's influence on the compliance of a taxpayer be undervalued. Any delays, therefore, in the processing of a request for a ruling, and the subsequent issuance of such document, may ultimately result either in revenues foregone by the Bureau, or in the misconception that the Bureau is remiss in the delivery of this very vital service to the taxpaying public. In this regard, you are hereby directed to submit an Inventory of all pending requests for rulings to this Office, within ten (10) days from receipt of this Memorandum, using the format provided in Annex "A". Such an inventory will enable this Office to evaluate the "aging" of each request, and to monitor the development of each case as it progresses through the rulings process. For your information and compliance. (SGD.) SIXTO S. ESQUIVIAS IV Commissioner of Internal Revenue ATTACHMENT INVENTORY OF PENDING REQUESTS FOR ISSUANCE OF RULINGS _______________________________________________________ (Name of Office) as of ________________________ Date Name of Nature of Status/ Date Issues/Concerns/ Received Taxpayer Request Action Taken Forwarded Explanations 1 __________ _______ _________ _________ ___________ __________ 2 __________ _______ _________ _________ ___________ __________ 3 __________ _______ _________ _________ ___________ __________ 4 __________ _______ _________ _________ ___________ __________ 5 __________ _______ _________ _________ ___________ __________ 6 __________ _______ _________ _________ ___________ __________ 7 __________ _______ _________ _________ ___________ __________ 8 __________ _______ _________ _________ ___________ __________ 9 __________ _______ _________ _________ ___________ __________ 10 __________ _______ _________ _________ ___________ __________ 11 __________ _______ _________ _________ ___________ __________ 12 __________ _______ _________ _________ ___________ __________ 13 __________ _______ _________ _________ ___________ __________ 14 __________ _______ _________ _________ ___________ __________ 15 __________ _______ _________ _________ ___________ __________ 16 __________ _______ _________ _________ ___________ __________ 17 __________ _______ _________ _________ ___________ __________ 18 __________ _______ _________ _________ ___________ __________ 19 __________ _______ _________ _________ ___________ __________ 20 __________ _______ _________ _________ ___________ __________ 21 __________ _______ _________ _________ ___________ __________ 22 __________ _______ _________ _________ ___________ __________ 23 __________ _______ _________ _________ ___________ __________