Tax Liability of DOTC for the Transfer of Ownership of Condominium Units from LBP Leasing Corp.

September 29, 1982 REVENUE ADMINISTRATIVE ORDER NO. 09-82 SUBJECT : Statement of the Functions of the Intelligence Division up to Section Level TO : All Revenue Officials and Others Concerned I. Objectives : This Order is issued: 1. To delineate the functions and establish the working relationship between the Intelligence Division and other offices/units of the Bureau with similar intelligence and security functions. 2. To expand the functions of the Intelligence Division and its sections pertaining to security programs of the Bureau by assigning the functional direction and operational control of the Physical Security Unit to said division. II. Organization : By authority of Executive Order No. 608, as implemented by RAO 2-80 dated October 2, 1980 the Intelligence Division shall have the following sections: 1. Intelligence Operations Section 2. Security Section 3. Intelligence Research & Analysis Section The physical Security Unit of the General Services Division is transferred to the Intelligence Division including its present personnel and equipment. III. Functions : The Intelligence Division shall have the following functions: 1. Develop and recommend policies and work programs and set up standards, guidelines and procedures to implement effectively the intelligence and security program of the BIR; 2. Conduct substantive intelligence operations to detect, prevent and neutralize individuals and organizations involved in tax evasion, syndicated crimes on smuggling (in collaboration with other concerned agencies of government) and fake BIR accountable forms; 3. Collect and collate data/information relative to the enforcement of internal revenue tax laws and regulations and transmit the same to BIR Management and other units to support their respective missions; 4. Develop, implement and monitor a bureauwide security plan and program to insure the safety of BIR personnel, properties, documents/information and work activities; 5. Serve as a point of contact for coordination with members of the intelligence community; 6. Coordinate and integrate all intelligence and security activities of the central, regional and district offices of the Bureau; 7. Record, collate and analyze data/information and insure the timely and secured dissemination of the same; 8. Perform the following functions ancillary to coordinating and establishing working relationships with other units of the Bureau: casia a. Refer to the Internal Security Division, Inspection Service any prima facie administrative case disclosed in the course of intelligence work; b. Forward to the Tax Fraud Division cases of tax evasion and perform joint investigations with said division or with Special Investigation Units upon prior approval of the Commissioner; c. Coordinate and monitor intelligence/ information gathering and security activities of the Revenue Attache Units; d. Perform technical supervision e.g. training and inspection over the Bureau's own security personnel stationed at both the National and Regional Offices of the Bureau; e. Monitor and coordinate operations in the region and districts on activities pertaining to smuggling (in collaboration with other concerned agencies of government) and the use of fake BIR accountable forms; and f. Assist other units regarding intelligence and security matters whenever necessary. 9. Perform such other related functions as may be assigned. The following shall be the functions of the Sections under the Intelligence Division: A. Intelligence Operations Section 1. Recommend plans and programs to implement intelligence operations activities of the Bureau; 2. Monitor, infiltrate/penetrate criminal and syndicated groups as well as identified and suspected personalities engaged in activities directed against the BIR; 3. Conduct liaison activities with other intelligence, police and investigative agencies for the conduct of arrest, raids and seizures; casia 4. Assist in the investigation and prosecution of persons arrested by law enforcement agencies and/or the BIR in connection with violations of the National Internal Revenue Code; 5. Maintain files of target personalities and organizations; 6. Countercheck the printing, storage, distribution, accounting and use of BIR accountable forms, such as strip stamps, regular and auxiliary labels, documentary stamps, official receipts and other similar forms; and 7. Perform such other functions and tasks as may be assigned. B. Security Section 1. Recommend plans and programs to implement the security activities of the Bureau; 2. Provide physical security measures for personnel materials and installations of the BIR; 3. Provide security measures for classified information, documents, materials and communications of the BIR; 4. Conduct security surveys and inspections, as well as security seminars and orientation courses; 5. Coordinate and establish liaison with other government security units; 6. Administer and enforce laws and regulations regarding the establishment of civil security units; 7. Conduct appropriate character and background investigation on revenue personnel and applicants to establish suitability and loyalty; and 8. Perform such other functions and tasks as may be assigned. C. Intelligence Research and Analysis Section 1. Recommend plans and programs for the intelligence research and analysis activities; 2. Record, evaluate, interpret collected information/data; 3. Publish and disseminate information/intelligence data e.g. spot reports, situation reports, intelligence summary, etc.; 4. Establish a computerized information system or an equivalent recording system for target personalities, organizational profiles, topical listings, modus operandi files, etc.; 5. Conduct researches and studies and acquire pertinent reference materials as required for intelligence missions; 6. Prepare oral or written briefings and periodic intelligence reports and conduct or attend conferences or staff visits and liaison work; 7. Maintain journals, worksheets and situation maps; and 8. Perform such other functions and tasks as may be assigned . IV. Repealing Clause : This Order revokes or supersedes all revenue issuances or portions thereof inconsistent herewith. V. Effectivity This Order shall take effect immediately. RUBEN B. ANCHETA Acting Commissioner