Reconstituting and Reorganizing the International Carriers Committee

April 25, 1974 REVENUE ADMINISTRATIVE ORDER NO. 01-74 Pursuant to the Memorandum of Agreement dated April 22, 1974, executed by and between the Bureau of Internal Revenue and the Bureau of Customs, duly approved by the Honorable, the Secretary of Finance, copy of which is hereto attached, and conformably with the provisions of Presidential Decree No. 69, amending the pertinent provisions of the National Internal Revenue Code to attain effective and expeditious collection of the internal revenue taxes due from international carriers, the present International Shipping Committee of this Bureau, created under Revenue Special Order No. 337-70, dated December 28, 1970, is hereby reconstituted and reorganized as the INTERNATIONAL CARRIERS COMMITTEE. Pending the final implementation of the Integrated Reorganization Plan of the Bureau, the International Carriers Committee shall be under the direct operational and administrative control of the Office of the Commissioner of Internal Revenue. I. Organization In view of the additional functions and jurisdiction of the new Committee, the present membership is hereby retained with the following additional officials, namely: Mr. Celso P. Borja, Section Chief, Public Utilities Section, Services and Miscellaneous (Audit) Division, as MEMBER. Mr. Eulogio H. Natividad, as Legal Officers. The field operations functions of the Committee shall be discharged by revenue examiners to be designated by the Commissioner of Internal Revenue by appropriate orders and shall be under the direct supervision of Mr. Romeo S. Panganiban, concurrently a member of the Committee, who shall act as Field Operations Coordinator. II. Functions The International Carriers Committee shall undertake and discharge the following duties and functions: 1. To process, evaluate and approve applications for the issuance of the International Carriers Release Certificate contemplated in the said Memorandum of Agreement. 2. To compile, collate and update a record of all international carriers, their agents or representatives, shippers, charterers or brokers. 3. To have exclusive jurisdiction over all internal revenue cases affecting international carriers, their agents or representatives, shippers, charterers or brokers and to conduct investigation thereof and such other cases as may from time to time be assigned. 4. Jointly with Bureau of Customs representatives, to conduct periodic dialogues with the said international carriers, their agents, shippers, charterers or brokers or their duly authorized representatives, with a view to a more effective implementation of the objectives of the said Memorandum of Agreement. 5. To establish and maintain clearing units in such ports or airports as the need for more expeditious service may require and to request assistance from any and all governmental agencies in case the need therefore arises. III. The Commissioner of Internal Revenue shall designate by appropriate orders the personnel to compose the clerical force of the said International Carriers Committee . IV. Repealing Clause All rules, administrative orders, circulars or provisions of any revenue regulations inconsistent herewith are hereby repealed or modified accordingly. V. Effectivity Clause This Order shall take effect upon approval. cd MISAEL P. VERA Commissioner of Internal Revenue TAN-1601-593-5 APPROVED: CESAR VIRATA Secretary of Finance May 3, 1974