Agricultural Incentives Act of 1986

January 9, 1981 REVENUE MEMORANDUM ORDER NO. 02-81 SUBJECT : Amending the Provisions of Revenue Memorandum Order No. 7-79 by Transferring the Powers, Duties and Responsibilities Conferred on the Regional Directors of Revenue Regions 3-B, Valenzuela, 4-A, Manila and 4-B, Quezon City Relative to the Implementation of Said Revenue Memorandum Order, to the Chief, Intelligence Division TO : The Regional Directors of Revenue Regions 3-B, Valenzuela, 4-A, Manila and 4-B, Quezon City, Chief, Intelligence Division, and All Other Internal Revenue Officers Concerned Revenue Memorandum Order No. 7-79 is hereby amended by transferring the powers, duties and responsibilities conferred on the Regional Directors of 3-B, Valenzuela, 4-A, Manila and 4-B, Quezon City, relative to the implementation of said Revenue Memorandum Order, to the Chief, Intelligence Division of the National Office. Within fifteen (15) days upon receipt hereof, the aforementioned Regional Directors shall submit to the Commissioner of Internal Revenue, Attention: Chief, Intelligence Division, an inventory of all apprehension cases involving violations punishable under Presidential Decrees Nos. 1254 and 1255, indicating the following: 1. Name and address of the violator; 2. Nature of the violation; number of violations committed; 3. Status of the case (as to whether the case is closed or pending in court/Fiscal's office, etc.); and 4. Compromise penalty imposed/paid/revenue tax receipt number and date of payment, together with the dockets of these cases. The Chief, Intelligence Division is hereby authorized to organize his own Evaluation Committee which shall exercise the same functions as the Regional Evaluation Committee envisioned under Revenue Memorandum Order No. 7-79. An Intelligence Roving Team shall also be organized in the Intelligence Division which shall perform the functions of enforcing, monitoring and generally policing compliance with the provisions of Presidential Decrees Nos. 1254 and 1255. For this purpose, this Team may also place the business operations subject to percentage tax of any business establishment under observation or surveillance in accordance with the provisions of P.D. 1356. cd This Revenue Memorandum Order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner