Amendment of Revenue Administrative Order 2-90

September 7, 1990 REVENUE ADMINISTRATIVE ORDER NO. 05-90 SUBJECT : Amendment of Revenue Administrative Order 2-90 TO : All Internal Revenue Officers and Others Concerned The requirement of Revenue Administrative Order 2-90 dated March 28, 1990 that Revenue Officer II shall function as Group Supervisor or Section Chief is hereby revoked. Henceforth, in the case of the Regional and District Offices, only Revenue Officer III, Revenue Officer IV and/or any other authorized higher revenue officer shall continue to function as Group Supervisor. It follows therefore that Revenue Officers I and II (Enforcement group/Assessment) are the only ones authorized to perform tax audit and investigation. aisa dc In the case of audit and investigation offices in the National Office, the applicable Revenue Administrative Order shall govern the groupings of the investigating revenue officers. The groupings prescribed and other provisions of Revenue Administrative Order No. 2-90 shall now be implemented in line with this Order. JOSE U. ONG Commissioner of Internal Revenue