Delegation of Supervisory Jurisdiction to the Deputy Commissioner and Assistant Commissioners
Revenue Administrative Order No. 05-86 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • May 22, 1986
Full text
May 22, 1986 REVENUE ADMINISTRATIVE ORDER NO. 05-86 SUBJECT : Delegation of Supervisory Jurisdiction to the Deputy Commissioner and Assistant Commissioners TO : All Revenue Service Chiefs, Regional Directors, Division Chiefs, Revenue District Officers and All Others Concerned In order to relieve the Commissioner of Internal Revenue of minor supervisory details and enable him to concentrate more on major policy and decision making activities, supervisory jurisdiction over the following offices of the Bureau is hereby delegated to the Deputy Commissioner: 1. Tax Fraud Division 2. Revenue Attache Unit 3. Revenue Regional Offices 4. Office of the Assistant Commissioners The supervisory jurisdiction of the two Assistant Commissioners who were appointed on an ad hoc basis pending approval thereof by the Minister of Finance and the President of the Philippines is hereby provided, as follows: 1. Assistant Commissioner Victor A. Deoferio, Jr. shall have supervisory jurisdiction over the following: a. Sector Operations Office b. Collection Office c. Planning and Policy Service d. Financial and Management Service 2. Assistant Commissioner Eufracio D. Santos shall have supervisory jurisdiction over the following: a. National Assessment Office b. Specific Tax Office c. Legal Office d. Personnel and Administrative Service e. Inspection Service The approval of reports of investigation, leave of absence, terminal leave and office clearance are hereby delegated to the Assistant Commissioners. The approval of demand letters, assessment notices, letters of authority, estate and donor's tax clearance and tax credit certificate are hereby delegated to the Deputy Commissioner. The foregoing notwithstanding, the decisions on refunds requiring action, approval and/or signature of the Commissioner, as well as rulings, revenue regulations and other issuances, shall be coursed through the respective Assistant Commissioners and to the Deputy Commissioner. All previous Orders which are inconsistent herewith are hereby revoked. This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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