Rules and Guidelines Governing the Functions and Performance of Offices Under the Revenue Operations Group

July 27, 2007 DOF DEPARTMENT ORDER NO . 024-07 In the interest of the service, and for a more effective coordination and supervision of the functions and performance of offices under the Revenue Operations Group (ROG), the following rules and guidelines are hereby issued: 1. All actions and/or decisions pertaining to the exemption of importations under Section 105 of the Tariff and Customs Code of the Philippines (TCCP), as amended, and exemption of importations under all existing special laws, treaties and international agreements, as may be recommended by the Revenue Office shall be subject to the approval/signature of the Undersecretary for Legal and ROG shall approve and sign. 2. All applications or requests for exemptions shall, as far as practicable, be acted upon within twenty-four (24) hours from submission of complete or supporting documents required under existing laws and/or relevant rules and regulations of the Bureau of Customs and other government agencies. 3. The signing and approval of the above action papers from the Revenue Office to assure prompt action thereon may be delegated by the ROG Undersecretary to such officers within ROG with the rank of at least Director III or Attorney V. 4. The ROG Undersecretary may likewise designate or assign personnel of the Legal Office and the Revenue Office, including the "Mabuhay Lane," to any office or staff within the ROG. 5. Actions or recommendations of the One Stop Shop Inter-Agency Tax Credit and duty Drawback Center (OSS Center) relative to the issuance, transfer, utilization and validation/revalidation of Tax Credit Certificates (TCCs), shall be subject to the approval or prior clearance of the ROG Undersecretary, except those falling within the competence and jurisdiction of the Executive Committee of the OSS Center and except as otherwise provided in existing laws. 6. Nothing herein shall be construed as preventing or precluding the ROG Undersecretary from making special assignments or assigning papers for appropriate action to specific subordinate officials or action officers within the ROG. This Order accordingly revokes or otherwise amends all orders and issuances inconsistent herewith. This Order shall take effect immediately. HCSAIa (SGD.) MARGARITO B. TEVES Secretary