Amendments to the Functions of the Policy Division and Statement of the Functions of Its Sections

April 2, 1982 REVENUE ADMINISTRATIVE ORDER NO. 04-82 SUBJECT : Amendments to the Functions of the Policy Division and Statement of the Functions of Its Sections TO : All Revenue Officers and Others Concerned I. Objectives This Order is issued to amend certain portions of Revenue Administrative Orders 2-80 and 1-81 pertaining to tax treaty negotiations, interpretation and implementation, to avoid conflict and pinpoint responsibility among divisions and sections having to do with these functions. II. Organization/Function The functions of the Policy Division which pertains to tax treaty interpretation and monitoring are transferred to the International Taxation Division created under Revenue Memorandum Order No. ______. With the creation of the International Taxation Division and the delineated functions of the International Operations Division and the Tax Treaty Implementation Section, the Policy Division shall now have the following duties and responsibilities: 1. Assist the Commissioner in the formulation and development of internal and external policies in accordance with the Bureau's approved long-range plans; 2. Provide assistance to the Commissioner in the formulation of internal revenue tax legislations or amendments to the National Internal Revenue Code for submission either to the President or to the Batasang Pambansa; 3. Monitor and prepare comments and recommendations on any proposed legislative measure will affect internal revenue collection and administration or which may have tax implications; 4. Prepare and recommend the adoption of such rules and regulations required to implement approved internal revenue tax laws; 5. Conduct tax research and studies on how to attract foreign investments and similar affairs; 6. Provide technical support to inter-agency committees and public hearings on tax laws; and 7. Perform such other related functions as may be assigned. The following are the specific functions of the sections under the Policy Division: A. International Tax Policy Section 1. Develop, review, assess and monitor Philippine international tax policies; 2. Conduct research and studies on tax treaties, investment agreement and other related matters taking into consideration among others, prevention of double taxation and fiscal evasion; 3. Prepare or draft documents for tax conventions, investment agreements and other international tax conferences; 4. Review, study and recommend amendments to the country's tax investments and other related treaties; 5. Provide technical support to international tax or investment agreements and other related tax conventions; 6. Explore and develop the opening of tax treaty negotiations with other countries, and recommend renegotiation on existing treaties when necessary; 7. Liaise with the Batasang Pambansa, NEDA, NTRC, Bureau of Customs and all such other agencies and/or committees, government or private, pertaining to international tax policies; 8. Perform such other related functions as may be assigned. B. Domestic Tax Policy Section 1. Formulate and develop domestic in taxation; 2. Review, assess and monitor domestic tax policies; 3. Prepare drafts of revenue tax legislations for submission either to the President or to the Batasang Pambansa; 4. Study and prepare comments and recommendations on proposed tax legislations referred to the Commissioner for comment; 5. Monitor and prepare comments and recommendations on any proposed domestic legislative measure; 6. Study and recommend amendments to the National Internal Revenue Code and all other laws on taxes; 7. Liaise with the Batasang Pambansa, Fiscal Incentives Review Board, NEDA, NTRC, Bureau of Customs and all such other agencies, government or private pertaining to proposed tax measures; 8. Provide technical support to the Fiscal Incentive Review Board, public tax hearings, domestic tax conventions and other related committees; 9. Prepare and monitor regulations and other administrative issuances required to implement tax laws and oversee their publication and distribution; casia 10. Review, update and classify existing tax regulations for use by various regions and units of the Bureau; and 11. Perform such other related functions as may be assigned. III. Repealing Clause This Order amends portions of Revenue Administrative Orders 2-80 and 1-81 dated October 2, 1980 and January 27, 1981, respectively which are not in accordance with the functions provided in this Order and all other existing orders and provisions thereof which are inconsistent with this Order. IV. Effectivity This Order takes effect immediately. RUBEN B. ANCHETA Acting Commissioner