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Creation of an Office Audit Section in Revenue Region No. 11, Naga City

Revenue Administrative Order No. 03-73 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • Sep 25, 1973

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September 25, 1973 REVENUE ADMINISTRATIVE ORDER NO. 03-73 SUBJECT : Creation of an Office Audit Section in Revenue Region No. 11, Naga City TO : All Internal Revenue Officers, Employees and Others Concerned 1. An Office Audit Section in Revenue Region No. 11, Naga City, is hereby created to take charge of the investigation, reporting and disposition of small income tax returns which do not require field investigation. 2. The said Section shall be headed by a Chief, who shall be assisted by an Assistant Chief and a clerical force, all of whom shall be designated by the Regional Director from qualified personnel of the region. The designation and ranking of personnel of the Section shall be based and determined on their educational qualification, experience, training and past experience. cdta 3. The functions, procedure of processing, investigation and reporting of returns handled by the Section shall be governed by the pertinent provisions of Revenue Administrative Order No. 7-64, dated September 1, 1964. 4. It must be understood, that authority covers only the Office Audit of income tax returns of the City of Naga and of the following contiguous municipalities: a. Pili d. Canaman b. Calabanga e. Camaligan c. Magarao f. Bombon 5. This Order takes effect immediately. cd MISAEL P. VERA Commissioner of Internal Revenue

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