Clarification of Delegation of Supervisory Jurisdiction to the Deputy Commissioner and Assistant Commissioners

June 5, 1986 REVENUE ADMINISTRATIVE ORDER NO. 05-A-86 SUBJECT : Clarification of Delegation of Supervisory Jurisdiction to the Deputy Commissioner and Assistant Commissioners TO : All Revenue Service Chiefs, Revenue Regional Directors, Division Chiefs, Revenue District Officers and All Others Concerned Revenue Administrative Order No. 5-86 dated 22 May 1986 has been subjected to conflicting interpretation as to the scope of the functions thereby delegated by the Commissioner to the Deputy Commissioner and the Assistant Commissioners. In order to clarify any doubt as to the real import and intent of the aforesaid Order and remove all uncertainties and misconceptions about its application and implementation, the following clarification is hereby made: 1. The Order was issued "to relieve the Commissioner of Internal Revenue of minor supervisory details and enable him to concentrate more on major policy and decision-making activities." cd i 2. That being the case, the delegation and delineation of functions was meant to cover only duties previously performed by the Commissioner and the two Deputy Commissioners and was not intended to comprehend functions already delegated to and being performed by regional officials. 3. The Order seeks to delegate to the Deputy Commissioner and the Assistant Commissioners only duties that under the existing set up are supposed to be discharged by the Commissioner in the national level. 4. Accordingly, duties and functions already delegated to Service Chiefs and Regional Directors under existing issuances are not to be affected by the Order in question. Thus, the signing of assessment notices and demand letters as prescribed by Revenue Memorandum Order No. 27-85, the signing by Regional Directors of letters of authority to examine regional taxpayers, the approval of reports by the Regional Directors and the Assistant Commissioners of the National Assessment and the Sector Operations Office covering the investigation of cases within their respective jurisdiction and within the scope of their delegated authority, shall continue to be in effect, any provision of Revenue Administrative Order No. 5-86 to the contrary notwithstanding. casia This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner