Allocation of Areas of Functional Jurisdiction of Revenue Attaches and/or Revenue Representatives Assigned Abroad

February 16, 1972 REVENUE ADMINISTRATIVE ORDER NO. 05-72 SUBJECT : Allocation of Areas of Functional Jurisdiction of Revenue Attaches and/or Revenue Representatives Assigned Abroad. TO : All Internal Revenue Officers and Others Concerned. In order to maximize the efficiency and performance of internal revenue attaches who shall be in charge of the extension services of the Bureau of Internal Revenue abroad, the following procedure and their respective areas of functional jurisdiction are hereby promulgated for the guidance of all concerned: I. Delineation of Areas A. UNITED STATES 1. Washington D . C . A Revenue Attache shall be assigned in Washington D. C. together with an Asst. Revenue Attache. The Revenue Attache in Washington D.C., shall cover the United States and supervise the functions and coordinate the activities of the revenue representatives assigned in the other cities of the United States. The revenue representatives assigned to the consular offices in the other cities of the United States shall act as assistants to the Revenue Attache in Washington D.C., and their reports to the Commissioner of Internal Revenue shall be coursed thru the Revenue Attache in Washington D.C. 2. New York City The Asst. Revenue Attache in Washington D.C., in addition to his duties as such assistant, shall also be in charge in the City of New York and other parts of the United States except the States of Alaska, Washington, Oregon and California. cdta 3. San Francisco A revenue representative shall be assigned in San Francisco to cover the States of Alaska, Oregon, Washington and California. 4. Honolulu A revenue representative shall be assigned in Honolulu to cover the State of Hawaii, the territory of Guam and other islands in the Pacific which are Trust territories under the U. S. A. B. CANADA 1. The Revenue Attache in Ottawa, Canada shall cover the whole of the country. C. EUROPE AND AFRICA 1. Madrid , Spain The Revenue Attache in Madrid, Spain shall cover the countries of Portugal, Spain, France, Italy and Greece and areas under the Philippine foreign service establishments in Africa and the Middle East. 2. Bonn , Germany The Revenue Attache in Bonn, Germany shall cover the remaining countries of Western Europe, United Kingdom and Ireland. D. ASIA AND THE FAR EAST 1. Tokyo , Japan The Revenue Attache in Tokyo, Japan shall cover Japan, Okinawa and South Korea. 2. Taipeh , Taiwan The Revenue Attache in Taipeh, Taiwan shall cover Taiwan and Hongkong. 3. Singapore The Revenue Attache in Singapore shall cover the countries of Singapore, Thailand, Malaysia, Indonesia, and Brunei. 4. Sydney, Australia The Revenue Attache in Sydney, Australia, shall cover the countries of Australia and New Zealand. II. MISCELLANEOUS PROVISIONS A. Staffing of Posts of Duty The different offices of Revenue Attaches and Revenue Representatives shall be staffed by qualified men in accordance with the provisions of Revenue Memorandum Order No. 37-63 dated September 16, 1963 and Revenue Memorandum Order No. 18-65 dated May 10, 1965. B. Assistants and Clerical Help If the needs of the service may require and subject to the availability of funds and other budgetary restrictions, the Post of Duty of Revenue Attaches shall be staffed by assistants and clerical help as may be necessary. C. Supervision of Revenue Attaches and/or Revenue Representatives In accordance with the provisions of Revenue Administrative Order No. 7-70 dated July 9, 1970, all Offices of the Revenue Attache and Revenue Representative abroad, shall be under the administrative supervision of the International Tax Affairs Staff, Bureau of Internal Revenue, Manila. All reports coming from such offices abroad shall be coursed thru the said staff for appropriate processing and action. D. Staffing of Revenue Attaches and/or Revenue Representatives 1. In cases where attaches or representatives are not assigned to the above mentioned posts of duty, the extension services of the Bureau of Internal Revenue shall be undertaken by a Special Task Force or Groups of Revenue Examiners from the National Office of the Bureau of Internal Revenue in Manila which shall be under the jurisdiction and supervision of the International Tax Affairs Staff. 2. The assignment of Special Task Force or Groups of Examiners shall not be limited to the areas where no revenue attache or revenue representative are assigned but shall include all other countries in which the Commissioner believes the necessity of the services of the Special Task Force for the enforcement of internal revenue laws and collection of taxes due from persons liable for the payment of Philippine internal revenue taxes. III. REPEALING CLAUSE The provisions of this Revenue Administrative Order revokes or repeals all orders, circulars, memoranda or portions thereof inconsistent herewith. IV. EFFECTIVITY The provisions of this Revenue Administrative Order shall become effective upon arrival. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: April 6, 1972 PEDRO M. ALMANZOR Acting Secretary of Finance