Powers and Authority of the Regional Directors

February 1, 1960 BIR RULING NO. 083-60 The Chief, Tax Census Division B.I.R., Manila S i r : This is in connection with your 1st Indorsement dated January 21, 1960 requesting a ruling as to whether or not our regional directors have the power and authority to issued the enclosed form letter to the Provincial, City or Municipal Treasurers within his districts. Our regional directors are the representatives of the Commissioner in their respective districts and as such they have general superintendence over the assessment and collection of all internal revenue taxes, charges, fees and imports and administration and enforcement of internal revenue laws and regulations. In view thereof, this Office is of the opinion that inasmuch as the attached form letter merely refers to internal arrangement and procedure within the Regional District, the same may be issued under the Regional Director's own signature. cdtech Very truly yours, MELECIO R. DOMINGO Commissioner of Internal Revenue