Assignment of Cases to Various Divisions, Investigating Teams, and Regional Offices

February 14, 1972 REVENUE ADMINISTRATIVE ORDER NO. 04-72 SUBJECT : Assignment of Cases to Various Divisions, Investigating Teams, and Regional Offices. TO : The National Coordinator, all Division Chiefs under his Office, all Regional Directors, and Others Concerned. For the purpose of ensuring full implementation of the line of business and package audit system of investigation and in order to avoid conflicting jurisdictions between the different investigating Divisions and between the National Office and the Regional Offices, this Revenue Administrative Order is hereby promulgated. For investigation purposes, all the taxpayers listed in the annexes hereof are hereby assigned to the divisions and team having exclusive jurisdiction thereof, as follows: I. Agriculturee & Natural Resources (Audit) Division All those listed in Annex "A" II. Financing, Real Estate & Transfer Taxes (Audit) Division All those listed in Annex "B" III. Manufacturing (Audit) Division All those listed in Annex "C" IV. Services & Miscellaneous (Audit) Division All those listed in Annex "D" V. Composite Team under the National Coordinator All those listed in Annex "E" The taxpayers under this Annex "E" will still be reassigned by the Arbitration Committee so that only the mother company or managing firm will be under the Composite Team while the subsidiaries will be under the proper divisions in accordance with their lines of businesses as provided for in Revenue Administrative Order No. 12-70. The Special Investigation Division shall have jurisdiction over all cases mentioned in Revenue Administrative Order No. 12-70, dated July 7, 1970, while Regional Offices shall have jurisdiction over all cases not listed or mentioned above. No revenue officer shall issue any authority to investigate to any examiner or fieldman who has no jurisdiction over the taxpayer and no examiner or fieldman shall do any investigation, even if given such authority, to investigate, if he belongs to an office having no jurisdiction over the taxpayer. The listings under this Order shall be published in metropolitan newspapers and copies of said lists shall be furnished chambers of commerce, professional and trade associations, and other groups whose members are affected by this Revenue Administrative Order, so that the taxpaying public may be guided accordingly. All personnel making investigations not in accordance with this Revenue Administrative Order and Revenue Administrative Order No. 12-70 dated July 7, 1970, shall be subject to immediate disciplinary action. This Revenue Administrative Order shall take effect upon approval. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: CESAR VIRATA Secretary of Finance ANNEX "A" NATIONAL OFFICE REGIONAL OFFICE I. AGRICULTURE & NATURAL RESOURCES A. Agricultural 1. Sugar a. Sugar centrals a. Planters, except those b. Wholesalers-Distributors with diversified income c. Exporters b. Retail dealers d. Refineries c. Repackers e. Distillers within d. Sacada contractors sugar centrals e. By-products f. Cooperatives g. Planters with diversified income 2. Coconut a. Coconut oil mills a. Planters, except those b. Desiccated coconut with diversified income factories b. Copra dealer c. Exporters c. Fiber & defibering plant d. Planters with d. Cooperatives diversified income e. By-products 3. Rice and corn a. Corn starch a. Planters, except those b. Corn oil and syrup with diversified income c. Cassava starch b. Millers and grinders d. Planters with c. Dealers diversified income d. By-products 4. Tobacco a. Redriers a. Planters b. Wholesalers b. Retailers c. Exporters c. Facomas d. Cigar and cigarettes d. Cooperatives manufacturers e. By-products 5. Abaca and Others Fibers a. Planters with a. Planters, except those diversified income with diversified income b. Fabric Manufacturers c. Dealers d. Handicrafts e. Ramie, jute and rugs f. Rope and cordage 6. Livestock a. Manufacturers of meat a. Poultry and dairy products b. Piggery b. Canned and frozen meat c. Ranch c. Feed mills 7. Fish a. Deep sea fishing a. Fish preparation b. Canning b. Producers, except those c. Fishpond owners with engaged in deep sea diversified income c. Dealers and distributors d Bagoong and patis manufacturers e. Fishpond owners and lessees except those with diversified income 8. Fruits and Vegetables a. Processors and canners a. Growers, or planters b. Exporters except those with processing or canning plants b. Dealers and distributors c. Manufacturers of vegetable oil and fruit preserves 9. Flour a. Manufacturers a. Dealers and distributors b. Millers b. Bakeries and bakery products 10. Salt a. Salt bed owners b. Salt manufacturers c. Salt dealer d. Others 11. Other food products a. All dealers, distributors, processors and manufacturers of food products not mentioned above B. Forestry 1. Loggers-exporters 1. Loggers 2. Manufacturers of plywood, 2. Lumber dealers veneer, lawanit 3. Sawmill operators 3. Kiln drying 4. Concessionaires, except 4. Pulp and paper manufacturers exporters 5. Preservative and wolmanizing 5. Tree farming plants 6. Paper converters 6. Paper-board manufacturers 7. Wood by-products 7. Exporters 8. Dealers in other forest products C. Mining & Other Natural Resources 1. Mining a. All minerals except a. Sand gravel and sand, gravel and quarries quarries 2. Oil and Petroleum a. All except dealers a. Dealers and manufacturers of b. Manufacturers of oxygen oxygen and acetyline and acetyline b. Paint manufacturers 3. Rubber and tire a. Tire manufacturers a. Planters b. Dealers in rubber and rubber products c. Manufacturers of foam rubber and latex products d. Manufacturers of rubber shoes II. MANUFACTURING A. Steel, Car and Appliances 1. Steel Products Manufacturers a. All 2. Car and Vehicle Assemblies a. Manufacturers and a. Dealers assemblers b. Car exchanges b. Distributors c. Space parts manufacturers c. Importers d. Spare parts dealers 3. Household appliances a. Manufacturers and a. Importers assemblers b. Dealers in spare parts and second hand appliances c. Distributors B. Beverages and Distilled Spirits 1. Beverages a. Manufacturers of soft drinks and mineral waters, including beer. 2. Liquor and Wine a. Distilleries except a. Compounders those located in sugar b. Repackers centrals c. Dealers in wine and b. Rectifiers liquor c. Importers 3. Jewelry a. All manufacturers and dealers C. Chemicals and Textiles 1. Chemicals and Allied Products a. All manufacturers of chemicals and allied products, including: (1) Plastic materials (2) Synthetic resins (3) Drugs and perfumes (4) Fertilizers (5) Toilet preparations 2. Leather Products a. Exporters a. Manufacturers of leather shoes, handbags and other leather goods b. Dealer in leather goods and products c. Tanneries 3. Textiles and Embroideries a. Textile mills a. Importers b. Knitting mills b. Dealers c. Yarn and thread mills c. Manufacturers of men's d. Exporters and ladies' wears e. Embroidery manufacturers III. FINANCING, REAL ESTATE AND TRANSFER TAXES A. Financing 1. Banks a. Commercial banks a. Rural banks b. Savings bank b. Private development banks c. Lending investors d. Savings and loan associations e. Pawnshops f. Other banking institutions 2. Insurance and Mutual Funds a. Insurance companies b. Mutual fund c. Insurance agencies B. Subdivision and Real Estate Transactions 1. Subdivisions 1. Real estate transactions C. Transfer Taxes 1. All transfers of property 1. All transfers of property by inheritance or gift, in by inheritance or gift, in accordance with Revenue accordance with Administrative Order No. Revenue Administrative 6-67 and real estate Order No. 6-67 and real transactions estate transactions IV. SERVICES AND MISCELLANEOUS A. Public Utilities 1. Transportation a. Airline companies a. Shipping (Purely domestic) b. Shipping companies b. Land transportation (foreign with domestic) companies c. Stevedoring d. Warehousing and terminals e. Ports, bridges and bulk handling f. Arrastre 2. Franchise holders a. Electric and gas a. Electric and gas companies (Class A) companies (Classes B & C) b. Ice plant, cold storage b. Ice plant, cold storage and waterworks (Class A) and waterworks c. Other franchise holders (Classes B & C) (Class A) c. Other franchise holders (Classes B and C) 3. Communication and Media a. All those engaged in a. Tabloids and provincial communications and newspapers and magazines media including advertising B. Educational Institutions 1. Educational Institutions a. Educational a. Educational institutions (Class A) institutions (Classes B and C) b. Educational supplies b. Educational supplies (Class A) (Classes B and C) 2. Medical Centers and Hospitals a. Class A a. Classes B and C 3. Motion Pictures, Producers and Distributors a. All C. Miscellaneous 1. Contractors a. Class A a. Classes B and C 2. Brokers a. Stock brokers a. All brokers other b. Stock exchanges than stock brokers 3. Restaurants, bars and a. All cafes 4. Theaters, Amusement Places and Night Clubs a. All 5. Resorts and Hotels a. All 6. Membership Clubs a. All 7. Travel Agents a. All 8. Jai-Alai and Race Tracks a. All If other industries or businesses are discovered later on to be not part of the enumeration and delineation, said industry or business should be classified and delineated by the Commissioner of Internal Revenue. cdt ANNEX "B" FUNCTIONAL CHART ON LINES OF BUSINESS INVESTIGATION I. AGRICULTURE AND NATURAL RESOURCES (Audit) DIVISION A. Agricultural Section 1. Sugar 2. Coconut 3. Rice and Corn 4. Tobacco 5. Abaca and Other Fibers 6. Livestock 7. Fish 8. Fruits and Vegetables 9. Flour 10. Salt 11. Other Food Products B. Forestry Section 1. Loggers-exporters 2. Lumber dealers 3. Manufacturers of plywood, veneer, lawanit 4. Sawmill operators 5. Kiln drying 6. Concessionaires 7. Pulp & paper manufacturers 8. Tree farming 9. Preservative and wolmanizing plants 10. Paper converters 11. Paper-board manufacturers 12. Wood by-products 13. Exporters 14. Loggers C. Mining and Other Natural Resources Section 1. Mining 2. Oil and Petroleum 3. Rubber and tires II. MANUFACTURING (Audit) DIVISION A. Steel, Car and Appliances Section 1. Steel Products 2. Car and Vehicle Assemblies 3. Household Appliances B. Beverage, Distilled Spirits and Jewelry Section 1. Beverages 2. Liquors and Wines 3. Jewelry C. Chemicals and Textiles Section 1. Chemicals and Allied Products 2. Leather Products 3. Textiles and Embroideries III. FINANCING, REAL ESTATE AND TRANSFER TAXES (Audit) DIVISION A. Financing Section 1. Banks 2. Insurance 3. Mutual Funds 4. Other Financing Institutions a. Private Development Banks b. Pawnshops c. Lending Investors B. Real Estate Section 1. Subdivisions 2. Real Estate Transactions C. Transfer Taxes Section IV. SERVICES AND MISCELLANEOUS (Audit) DIVISION A. Public Utilities Section 1. Transportation 2. Communication and Media B. Educational Institutions, Medical and Motion Pictures Section 1. Educational Institutions 2. Medical Centers and Hospitals 3. Motion Pictures, Producers and Distributors C. Miscellaneous Section 1. Contractors 2. Brokers 3. Restaurants, bars and cafes 4. Theaters, Amusement Places and Night Clubs 5. Resorts and Hotels 6. Membership Clubs 7. Travel Agents 8. Jai-Alai and Race Tracks ANNEX C-1 ORGANIZATION CHART ANNEX C-2 FUNCTIONAL SUPERVISION ORGANIZATION CHART ANNEX C-3 ORGANIZATION CHART AND STAFFING OF DIVISION