Supervisory Authority of the Assistant Commissioners
Revenue Administrative Order No. 02-86 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • Apr 28, 1986
Full text
April 28, 1986 REVENUE ADMINISTRATIVE ORDER NO. 02-86 SUBJECT : Supervisory Authority of the Assistant Commissioners TO : All Internal Revenue Officers and Others Concerned This Revenue Administrative Order delineates the supervisory authority of Messrs. Victor A. Deoferio, Jr. and Eufracio D. Santos who were appointed Assistant Commissioners on an ad hoc basis pending approval thereof by the Minister of Finance and the President of the Philippines. 1. The above-named officials shall have supervisory authority over the following departments and offices: cd Assistant Commissioner Victor A . Deoferio, Jr . Sector Operations Office Collection Office Planning and Policy Service Financial and Management Service Assistant Commissioner Eufracio D . Santos National Assessment Office Specific Tax Office Legal Office Personnel and Administrative Service Inspection Service 2. All actions and communications originating from the above departments or offices for approval by the Commissioner shall be coursed through the respective Assistant Commissioner and from them to the Deputy Commissioner. 3. The approval of reports of investigation and signing of "closing letters" to taxpayers, whether on the basis of the tax having been paid or there being no tax liability, are hereby delegated to the said Assistant Commissioners. 4. This order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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