Organizational Structure and Statement of General Functions of Offices in the National Office

December 1, 1993 REVENUE ADMINISTRATIVE ORDER NO. 04-93 SUBJECT : Organizational Structure and Statement of General Functions of Offices in the National Office TO : All Internal Revenue Officers Concerned I. Mission Statement : The Bureau's mission, in general, is to enforce the internal revenue laws with impartiality, courtesy and consistency; collect the appropriate amount of taxes at the least cost to the Government and least inconvenience to the taxpayer; and serve the public honestly, efficiently and effectively in a manner that will elicit the highest level of public confidence in the Bureau of Internal Revenue. aisa dc The mission of the National Office is to develop and formulate broad national policies and programs for efficient and effective administration of internal revenue laws and regulations and to establish the general direction, guidance, coordination and control of the entire Bureau. The mission of the Regional Offices and Revenue District Offices is to directly execute the national policies and programs for the administration of the internal revenue laws. The Regional Offices shall direct and coordinate the functions and activities of the revenue districts within the region. II. Objective : This Order defines the organization and general functions of offices/services in the National Office including the divisions under them pursuant to Executive Order No. 132 dated October 26, 1993 streamlining the Bureau of Internal Revenue. III. Organization : The National Office shall have the following structure: A. Office of the Commissioner of Internal Revenue Staff Services under the Office of the Commissioner are: 1. Legal Service a. Law Division b. Litigation and Prosecution Division c. Appellate Division d. Personnel Inquiry Division 2. Intelligence and Investigation Service a. Internal Security Division b. Tax Fraud Division B. Office of the Deputy Commissioners of Internal Revenue B.1. Office of the Deputy Commissioner for Operations Group B.1.1. Assessment Service a. Asset Valuation Division b. Assessment Programs Division c. Audit Data Bank Division B.1.2. Collection Service a. Withholding Agents Monitoring Division b. Revenue Accounting Division c. Collection Programs Division d. Large Taxpayers Division B.1.3. Performance Monitoring Service cd a. Assessment Performance Audit Division b. Collection Performance Audit Division c. Regulatory Operations Monitoring Division B.2. Office of the Deputy Commissioner for Information Systems (IS) Group: B.2.1. Information Systems Operations Service a. Network and Systems Operations Division b. Document Processing Division c. Field Technical Support Division B.2.2. Information Systems Development Service a. Systems Acquisition Division b. Application Design and Development Division c. Systems Programming and Database Management Division d. Quality Assurance Division cdt B.3 Office of the Deputy Commissioner for Resource Management Group: B.3.1. Management and Planning Service a. Planning Division b. Management Division c. Statistics Division d. Public Information and Education Division e. International Tax Affairs Division B.3.2. Financial and Administrative Service a. Budget Division b. General Services Division c. Accountable Forms Division d. Records Division e. Accounting Division f. Procurement Division B.3.3. Human Resource Development Service a. Personnel Division b. Career Management Division c. Training Division d. Medical and Dental Division aisa dc IV. General Functions : The line functions previously performed in the National Office shall generally be decentralized to the Regional and Revenue District Offices. The offices/services with their corresponding divisions in the National Office shall perform the following functions: A. Office of the Commissioner of Internal Revenue Establish policies and standards of the operation of the Bureau of Internal Revenue; Exercise supervision and control over all services, divisions, Regional and District Offices and other units of the Bureau; Promulgate rules and regulations necessary to carry out bureau objectives, policies and functions; and Perform other functions as may be provided by law. 1. Legal Service Perform staff, advisory and consultative functions with respect to the interpretation of revenue laws and regulations and other legal matters; Develop and recommend policies, guidelines, standards and procedures on activities pertaining to legal work including the interpretation of the provisions of the National Internal Revenue Code (NIRC), tax treaties and other laws related thereto and laws pertinent and/or necessary for the operation of the Bureau; and, Perform such other related functions as may be assigned by the Commissioner. a. Law Division Develop and recommend policies, work programs, standards, guidelines and procedures for the conduct of legal operations in the Bureau; Prepare and render decisions on issues or questions of law raised, involving interpretation of the NIRC, protested tax cases, tax treaties and other laws related thereto and laws related and/or necessary for the operation of the Bureau; Digest/codify such rulings for dissemination; Review, prepare and coordinate activities on proposed legislations; Prepare and coordinate all revenue issuances involving legal matters. b. Litigation and Prosecution Division Develop and recommend policies, work programs, standards, guidelines, and procedures relating to litigation work for civil liability and criminal prosecution for violations of the NIRC and related laws and regulations as well as cases against revenue officials and employees; Study and take proper action on cases referred to it for civil and/or criminal prosecutions of persons violating internal revenue and other laws administered by the Bureau and on cases against revenue personnel; Represent the Commissioner of Internal Revenue in all proceedings of whatever kind. c. Appellate Division Develop and recommend policies, work programs, standards, guidelines and procedures relating to appellate work in the Bureau; Set up procedures for administrative appeals on protested tax cases and claims for tax refund/credit involving questions of law; Process appeals of taxpayers on protested tax cases and claims for tax refund/credit involving questions of laws. cd d. Personnel Inquiry Division Develop and recommend policies, work programs, standards, guidelines and procedures pertaining to the hearing of administrative cases; Evaluate testimonies, conduct hearing formally filed by the Internal Security Division and recommend decisions on administrative cases heard. 2. Intelligence and Investigation Service Perform staff, advisory and consultative functions relating to tax fraud investigations and intelligence operations; Develop and recommend policies, work programs, standards, guidelines and procedures relative to tax fraud investigations, intelligence operations involving taxpayers and the investigation and prosecution of administrative cases involving Bureau personnel; Evaluate allegations and indications of tax fraud to determine investigations or intelligence operations to be undertaken; Investigate tax fraud and policy cases as referred by the Commissioner and recommend criminal prosecution, if warranted; Exercise functional jurisdiction over the Special Investigation Divisions in the Regional Offices; Direct and supervise the investigation of illegal enrichment, and other malfeasance and misfeasance cases of revenue personnel; Direct and supervise the physical security program of the Bureau; and, Perform such other related functions as may be assigned by the Commissioner. cdt a. Internal Security Division Develop and administer the internal security program of the Bureau; Recommend standards, guidelines and procedures for the investigation and prosecution of administrative cases; Evaluate evidence, interview witnesses and secure affidavits for the investigation and prosecution of administrative cases; Investigate illegal enrichment cases against Bureau personnel and any violation of the Code of Conduct and Ethical Standards for Public Officials and Employees; Recommend plans and programs for the implementation and sustained development of the physical security activities of the Bureau; Provide physical security measures for the personnel, records, materials, equipment and installations of the Bureau. b. Tax Fraud Division Develop and recommend policies, work, programs, standards, guidelines and procedures relative to tax fraud investigations and intelligence operations; Evaluate allegations and indications of tax fraud to determine investigations or intelligence operations to be undertaken; Develop tax fraud cases and conduct intelligence operations to detect, prevent and neutralize individuals and organizations involved in syndicated crimes, smuggling and use of fake BIR accountable forms as referred by the Commissioner and investigating units of the Bureau; Investigate tax fraud and policy cases as referred by the Commissioner and recommend criminal prosecution, if warranted; Adopt a system of information retrieval and analysis through access to records of government and private entities authorized under the NIRC and through access to records of the Bureau; Evaluate/review all reports on preliminary and full-dress investigations of tax fraud cases submitted by the Special Investigation Divisions in the Regional Offices. B. Office of the three (3) Deputy Commissioners of Internal Revenue Assist the Commissioner in the formulation and establishment of policies and standards of operations in the enforcement and administration of the provisions of the NIRC and other related statutes and in the supervision and control over the services, Regional and District Offices and other units of the Bureau. In order to promote efficiency and effectiveness in the operation and activities of the different units in the Bureau, the supervisory jurisdiction of the three (3) Deputy Commissioners shall be delineated as follows: 1. Deputy Commissioner for Operations Group shall exercise supervisory jurisdiction over the Assessment Service. Collection Service, Performance Monitoring Service and Regional and District Offices throughout the country. 2. Deputy Commissioner for Information Systems Group shall exercise supervisory jurisdiction over the Information Systems Operations Service and Information Systems Development Service. 3. Deputy Commissioner for Resource Management Group shall exercise supervisory jurisdiction over Management and Planning Service, Financial and Administrative Service and Human Resource Development Service. Services under the supervisory jurisdiction of the Deputy Commissioner for Operations Group 1. Assessment Service Perform staff, advisory and consultative functions relative to tax assessments activities; Develop and recommend policies, work programs, standards, guidelines and procedures relative to assessment activities, asset valuation and data compilation; Coordinate evaluation of assessment activities and programs with the Collection Service and Performance Monitoring Service; Recommend amendments to existing laws, regulations or other issuances to enhance assessment activities; and, Perform such other related functions as may be assigned by the Commissioner. a. Asset Valuation Division Develop and recommend policies, work programs, standards, guidelines, procedures and techniques on the evaluation and appraisal of values of all properties, real and personal, tangible or intangible, for purposes of computing internal revenue taxes; Gather data and review, evaluate, verify and examine reports and transactions involving valuation of assets coming from competent appraiser/s both from the private and public sectors. b. Assessment Programs Division Develop and recommend policies, work programs, standards, guidelines, techniques and procedures relative to the audit of taxpayers by Revenue District Offices; Conduct study, research and analysis for development of new procedures and audit techniques for improving the quality of tax audit programs; Develop and prepare audit selection criteria and joint and coordinated examination program; Prepare, maintain and update Audit Handbook/Instruction Manuals for revenue officers performing assessment audit works; Coordinate and participate with the Performance Monitoring Service in the management evaluation and review of assessment activities. casia c. Audit Data Bank Division Develop and recommend policies, work programs, guidelines and procedures on the establishment and maintenance of data bank for audit purposes; Gather, collate and analyze statistical data on taxpayers from various sources, public and private, for assessment purposes; Develop an audit data bank and industry profile to be used as vital reference by the investigating units of the Bureau in the performance of its functions. 2. Collection Service Perform staff, advisory and consultative functions relative to collection matters; Develop and recommend policies, work programs, standards, guidelines and procedures relative to collection activities; Account for all tax revenues and collections realized by the Bureau; Coordinate the evaluation of collection programs and activities with the Assessment Service and Performance Monitoring Service; and, perform such other related functions as may be assigned by the Commissioner. aisa dc a. Withholding Agents Monitoring Division Develop and recommend policies, work programs, standards, guidelines, procedures and techniques for the efficient and effective implementation of the withholding tax system; Coordinate with the Performance Monitoring Service in monitoring the implementation of the withholding tax system in the District Offices and in other offices/divisions within and outside the Bureau to determine adherence to standards, guidelines and procedures. b. Revenue Accounting Division Develop and recommend policies, work programs, standards, guidelines and procedures relative to the accounting of all income and revenues realized by the Bureau; Maintain accounting records and books of accounts to reflect accurate and current financial statements and information on revenue collections and allotments of the Bureau. c. Collection Programs Division Develop and recommend policies, work programs, standards, guidelines and procedures relating to collection activities; Conduct study, researches and analysis for development of techniques for collection of unpaid accounts, prevention of accounts from becoming delinquent, purging or decreasing accounts receivables, measurement of the type and degree of non-filing of tax returns and its reduction, etc.; Prepare, maintain and update Collection Manuals for collection personnel; Coordinate with Assessment Service and Performance Monitoring Service on the evaluation of collection activities. d. Large Taxpayers Division Develop and implement plans, programs and activities relative to the monitoring of the compliance by Large Taxpayers with the filing of required tax returns, papers and statements and payment of taxes thereon; Undertake necessary follow-ups to ensure immediate compliance by Large Taxpayers identified as delayed filers and/or non-filers; Maintain a system of recording tax data that will provide basic information and other related data on all Large Taxpayers. 3. Performance Monitoring Service Perform staff, advisory and consultative functions relative to monitoring and appraisal of assessment, collection and regulatory performance of Regional and District Offices; In coordination with Assessment Service and Collection Service, develop and recommend policies, work programs, standards, guidelines and procedures on monitoring, review and evaluation of assessment, collection and regulatory matters; and, Perform such other related functions as may be assigned by the Commissioner. acd a. Assessment Performance Audit Division In coordination with Assessment Service, develop and recommend policies, work programs, standards, guidelines and procedures for the monitoring, evaluation and appraisal of the performance of the Regional and District Offices on assessment programs; Evaluate regional and district assessment activities to determine adherence to audit standards, guidelines and procedures; Determine and analyze problems on assessment activities and recommend solutions or improvements thereto. b. Collection Performance Audit Division In coordination with Collection Service, develop and recommend policies, work programs, standards, guidelines and procedures for the monitoring, evaluation and appraisal of the performance of Regional and District Offices on collection programs; Evaluate regional and district collection activities to determine adherence to standards, guidelines and procedures; Determine and analyze problems on collection activities and recommend solutions or improvements thereto; Spot-check/audit cash and other property accountabilities of Collection Officers. c. Regulatory Operations Monitoring Division Develop and recommend policies, work programs, standards, guidelines and procedures for monitoring, evaluation and appraisal of regulatory activities of regional and District Offices; Evaluate regional and district regulatory activities to determine adherence to laws, regulations, guidelines and procedures; Conduct evaluation of regulatory activities for the purpose of improving existing programs, systems and procedures, techniques and standards. Services under the supervisory jurisdiction of the Deputy Commissioner for Information Systems (IS) Group 1. Information Systems (IS) Operations Service Perform staff and consultative functions and such line functions that shall be assigned by the Commissioner relative to the operation of all information systems used by the Bureau; Formulate and administer policies, standards and procedures for the operation of these information systems, in coordination with the IS Development Service; Provide over-all guidance for the computer-based and/or manual-based processing of documents received by the BIR; Monitor and provide technical support to the National Office, Revenue Regional and District Offices in terms of computer hardware and applications software; Exercise line supervision over the activities performed by the various divisions under the IS Operations Service in the National Office and by the Regional Data Centers and Revenue District Office Computer Centers, including computer systems/programming activities; and, Perform such other related functions as may be assigned by the Commissioner. a. Network and Systems Operations Division Responsible for the daily operation of specific computer hardware and related telecommunications equipment, including existing mainframe hardware, operational local area network (LAN) equipment and wide area network (WAN) equipment to be installed; Operate the magnetic media library and perform the daily job scheduling of both batch and interactive processing for operational systems; Provide printed products to all systems users within the BIR organization. b. Document Processing Division Plan, test and implement procedures and techniques to receive, control, edit, code, batch verify and store all tax related documents received by the National Office and the Regional and District Offices; Store and retrieve selected documents from external agencies, both private and government. c. Field Technical Support Division Provide technical support for both computer hardware and applications software to the National Office and Regional and District Offices; Assist in initial hardware and software installation, monitoring of daily operations and in providing a problem solving capability; Install and maintain stand alone personal computer equipment, including printers, and general purpose software packages. 2. Information Systems (IS) Development Service Perform staff and consultative functions and such line functions that may be assigned by the Commissioner relative to the acquisition and development of systems as specified in the Information Systems Strategic Plan (ISSP); Coordinate with the primary contractor selected by the BIR to develop and implement the New Computer Systems (NCS) and with such other contractors that may be required for its continuing computerization program; Monitor the status of and determine the acceptability of all hardware, software and related services delivered by vendors; Identify, implement and enforce hardware and software standards selected for use; Maintain and enhance existing information systems; Determine utilization of existing information systems within the hardware and software architecture specified for in the ISSP; Collaborate with other government agencies and private entities to ensure compatibility of data to be integrated into the BIR information systems; and, Perform such other related functions as may be assigned by the Commissioner. cd i a. Systems Acquisition Division Control, monitor and review all information system hardware and software acquisition activities to ensure that requirements of relevant public laws, government procurement regulations and written government guidelines are met; Coordinate with the Financial and Administrative Service in the preparation of procurement documents and the publications of bid notices; Coordinate the technical evaluation of all bid proposals related to information systems received by the BIR; Assist in the evaluation of bids submitted by vendors for computer hardware, software and related services in coordination with Financial and Administrative Service. b. Application Design and Development Division Design, develop and implement tax applications software products; Assist in identifying problems and proposing possible solutions relative to the development/implementation of systems/application software; Design, code and test each module of the prototype information system; Prepare system documentation such as users manuals, operations manuals and software maintenance manuals; Coordinate with Systems Programming and Database Management Division to ensure compliance with software standards and naming conventions adopted by the BIR; c. Systems Programming and Database Management Division Install and maintain all operating systems and database management software packages; Coordinate with other Divisions to ensure that systems software packages are configured to meet the needs of the BIR user community; Build and maintain all operational data dictionaries developed by the BIR; Install and maintain all telecommunications software packages; Prescribe all backup, data recovery and database restructuring activities in coordination with the needs of the users. d. Quality Assurance Division Set standards for the evaluation of performance level of the information systems and of the quality of outputs generated; Conduct independent third party testing of application/system software to ensure reliability, functionality and correctness; Review users manuals and operations manuals for quality, ease of use and standard format; Provide reports to the Information Systems Development Service on issues such as software quality prior to the scheduled system implementation; Make recommendations for system improvements, printed products, reports and data input/output screens for logical placement, efficiency and correctness of information. cd Services under the supervisory jurisdiction of the Deputy Commissioner for Resource Management Group 1. Management and Planning Service Perform staff, advisory and consultative functions relative to strategic and annual work planning; policy formulation; project development; management improvement and services; taxpayer information, education, and assistance; statistical analysis; international tax affairs and policy matters. Develop plans and programs for BIR streamlining, taxpayer education and assistance, international tax affairs and other related planning process; and, Perform such other related functions as may be assigned by the Commissioner. a. Planning Division Develop and recommend plans and programs including the formulation of strategies and action plans for the improvement of the Bureau's performance; Assist and coordinate the preparation of strategic and work plans of the various operating units of the Bureau in relation to the above plans and programs; Represent the Bureau in the inter-agency committees of the Department of Finance, NEDA, and other related agencies in the preparation of fiscal plans, national development plans and other related planning matters; Conduct studies and undertake projects towards the improvement of external tax administration procedures and systems; Prepare the Bureau's annual report. b. Management Division Develop and recommend policies, work programs, standards, guidelines and procedures relative to management improvement in the Bureau; Undertake regular management audit of the BIR's management-related operations in coordination with pertinent services in order to recommend improvements in streamlining its operation; Coordinate with Human Resource Development Service regarding staffing standards and manpower requirements; Update the Bureau's manual of management-related operations and procedures; Review the necessary management reports to be prescribed; Provide technical assistance to organizational units on management improvement; Review and design BIR forms; Conduct studies and undertake projects towards improving internal tax administration procedures and policies. c. Statistics Division Develop and recommend the nature and content of general statistical reports and information on revenue administration and operation; Collate, analyze and present relevant statistical data for an effective management information system; Generate general statistics and estimates required by the Bureau to support its plans, policies and programs; Develop and recommend revenue forecasting and collection goal allocation methodologies; Coordinate with other institutions involved in the field of statistics. cd i d. Public Information and Education Division Develop and recommend policies, work programs standards, guidelines and procedures for the implementation of the taxpayer information, education and assistance program of the Bureau; Monitor and analyze public reactions and attitudes towards office policies and programs and rendering of quality service to taxpayers; Coordinate with external agencies on taxpayer campaign activities; Supervise and coordinate the publication of tax information and assistance materials. e. International Tax Affairs Division Develop and recommend policies, work programs, standards, guidelines and procedures relating to the administration of foreign service posts and provide assistance thereto; Review and recommend policies and programs on international taxation and tax treaty matters; Administer the exchange of information programs and other competent authority requirements under the tax treaty which do not involve technical or legal interpretations; Provide staff assistance for international meetings; Coordinate visits of foreign officials and foreign funded technical assistance projects; Coordinate with organizations and offices involved in international tax matters. casia 2. Financial and Administrative Service Perform staff, advisory and consultative functions to provide economical, efficient and effective service relative to equipment and supplies, records, accountable forms, buildings and facilities and other general services; Account for all appropriations and disbursements incurred by the Bureau; Provide funds for the Bureau's operations, plans and programs; and, Perform such other related functions as may be assigned by the Commissioner. a. Budget Division Develop and recommend policies, work programs, standards, guidelines, methods and procedures for the preparation and execution of the budget of the Bureau; Prepare annual, supplemental, special and deficiency budgets of the Bureau; Assist Management in the presentation of the Bureau's budgetary estimates before administrative and legislative bodies; Allocate available funds to programs on the basis of approved guidelines and priorities; Provide consultation and technical assistance to budget units in the Regional Offices and other BIR organizational units relative to budgeting; Prepare annual financial work plans and reports. cdt b. General Services Division Administer the general services program of the Bureau relative to disbursement, bonding, printing, mailing, telecommunications and other miscellaneous services, including the general maintenance of the BIR National Office Building, Revenue Computer Center Building, and the former Data Processing Center Building relative to electrical, mechanical, lighting, ventilation, repair, carpentry, grounds, development and environmental sanitation; Administer the property management program of the Bureau as well as the maintenance of official motor vehicles; Take charge of warehousing, distribution, accountability and utilization of office supplies, forms and equipment and motor vehicles in the National Office as well as distribution of forms, office equipment and motor vehicles to the field offices. c. Accountable Forms Division Administer the Accountable Forms Management Program of the Bureau relative to procurement and printing, warehousing distribution and disposition of revenue accountable forms; Provide staff service for the development of guidelines and procedures for the systematic and effective execution of the program. cd i d. Records Division Develop and recommend standards, guidelines, methods and techniques on records maintenance, control, servicing, filing and disposition; Administer, coordinate and execute the policies and programs of the Bureau relative to records management; Act as the official repository of permanent and non-current records of the Bureau, except records on personnel, accounting, data processing and those of the Regional and District Offices. e. Accounting Division Develop and recommend policies, work programs, standards, guidelines, methods and procedures on the accounting of appropriation and disbursements incurred by the Bureau; Maintain accounting records and books of accounts to reflect accurate and current financial information on expenditures and disbursements of the Bureau required by existing auditing rules and regulations and by Management; Prepare and submit financial reports to Management and fiscal agencies of the government; Certify to the availability of and obligate funds. aisa dc f. Procurement Division Develop and recommend policies, work programs, standards, guidelines, procedures, and techniques for the procurement system of the Bureau; Administer the materials and equipment procurement program of the Bureau relative to the acquisition of supplies, materials, forms, equipment including Information Technology (IT) equipment, motor vehicles and other properties and services needed by the organizational units of the Bureau; Take charge of lease of privately-owned buildings/spaces as well as equipment and facilities; Prepare necessary papers/documents on procurement and supervise and coordinate actual procurement activities involving the conduct of bidding, canvassing, evaluation of offers and negotiation with suppliers; Maintain and update price indexes and sources for use as reference in future procurement. 3. Human Resource Development Service Perform staff, advisory and consultative functions for the effective preparation and implementation of the human resource development and management programs and strategy of the Bureau; Develop and recommend policies, work programs, standards, guidelines and procedures concerning personnel matters; and, Perform such other related functions as may be assigned by the Commissioner. a. Personnel Division Develop and administer the personnel program of the Bureau which include among others recruitment, selection and placement, classification and pay, performance rating, employee relations and welfare services; Advice Management on personnel policy and administration; Act on all matters concerning attendance, leaves of absences, appointments, promotions, transfers and other personnel movements and transactions; Assist in the classification, reclassification of positions and upgrading of employee compensation as well as in matters of personnel incentives and rewards; Receive and assist in the handling of complaints and grievances regarding personnel matters; Prepare and/or adopt appropriate standards and qualifications for various tasks and positions in the Bureau. b. Career Management Division Develop, adopt and manage all professionalization programs for the Career personnel of the Bureau and support the Career Revenue Service Development Program (CRESPO) as well as similar programs; Develop and recommend policies, work programs, standards, guidelines and procedures regarding career management of the Career personnel of the Bureau especially their professional education and training; Generate and provide information concerning opportunities for the career planning of Career personnel; Develop, adopt and implement appropriate programs on scholarships, grants and similar professional development programs with local and foreign institutions. casia c. Training Division Develop and recommend policies, work programs, standards, guidelines and procedures for all training and educational programs for the professional development of Bureau personnel; Conduct surveys and studies to determine the priority training needs of the Bureau personnel; Develop and adopt alternative instructional technologies and training systems; Develop and upgrade training methods and innovative learning materials; Establish appropriate accreditation arrangements with relevant institutions for the said training programs; Strengthen the overall training capability in the National Office, Regional and District Offices; Set up monitoring and evaluation schemes for all participants of training programs and their proper utilization; Supervise, upgrade and maintain BIR library services responsive to the goals and needs of the Bureau. d. Medical and Dental Division Conduct medical and dental consultations and follow-up services for all employees during regular office hours; Provide starter dosage of medications for employees of the Bureau; Attend immediately to the medical and dental emergencies of employees and visitors occurring within the premises of the Bureau; Evaluate applications for sick leaves and verify the validity of submitted medical certificates; Conduct pre-employment medical and dental evaluation; Undertake health education programs; Perform routine ancillary diagnostic procedures when necessary and other related functions; Provide periodic medical and dental services to the families of employees as part of welfare programs and other related programs; Oversee the general cleanliness and environmental sanitation of working areas, including canteens and building premises. cdt V. Detailed Functions : The detailed functions of the above offices and divisions shall be prescribed in separate Revenue Administrative Orders (RAOs) to be issued subsequently. VI. Transitory Provision : All offices/services/divisions affected by the streamlining shall continue to perform their respective functions pending the devolution of functions and the deployment of personnel to the proper offices. All subsequent issuances in connection with the implementation of E.O. No. 132 shall be upon the sole authority of the Commissioner and shall not require the prior approval by the Secretary of Finance. VII. Repealing Clause : All issuances or portions thereof not consistent with the provisions of this Order are hereby repealed or amended accordingly. VIII. Effectivity : This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue Approved: ERNEST LEUNG Secretary of Finance