BIR Ruling [DA-099-00]

February 15, 2000 BIR RULING [DA-099-00] 2nd Indorsement January 3, 2000 Respectfully returned to Atty. Ofelia B. Ibaez, Assistant Commissioner, Policy and Planning Service the herein memorandum of Ms. Rizalina S. Magalona, Assistant Commissioner, Assessment Service requesting for resolution of the issue regarding the legal basis of the RDC Head to sign the Notices of Tax Reconciliation Discrepancies and the preliminary and final assessment notices with the opinion that while it is the mandate of Section 11 of the 1997 Tax Code, thus, " the duty of every Revenue District Officers or other internal revenue officers and employees to ensure that all laws and rules and regulations affecting national internal revenue are faithfully complied with and to aid in the prevention, detection and punishment of frauds or delinquencies in connection therewith ", in the areas which qualifiedly require special functions and responsibilities in order that the Bureau's ultimate goal is effectively achieved, i.e., enhancement of tax collection through the computerization of various BIR district offices, the RDC Head is not the proper Revenue Officer who can properly issue the required Notices with respect to tax reconciliation and tax assessments, preliminary or final, considering that the BIR's RDCs do not function as technical arm of the BIR, on the said matters. While there may be case officers that may be assigned to the RDCs, their presence there is more of a special assignment/function which entail the performance and identification of the case translated and inputted in the computers. Considering this, RDCs are special monitoring arm of the BIR although the personnel who designed the program/system are basically "technical" people in their own field but not in the field of tax administration. Fundamentally, the RDC Head performs delicate functions which have something to do with monitoring and procedural tax administration and above all, a very sensitive position. The confidentiality of informations stored in the database in the Office where he is the head will categorically require him to be "out-of-touch" by the taxpayers. cdlex For your consideration. (SGD.) SIXTO S. ESQUIVIAS IV Deputy Commissioner Legal and Enforcement Group