Organization and Functions of the Special Tax Compliance Unit, Intelligence and Security Division

July 28, 1975 REVENUE ADMINISTRATIVE ORDER NO. 06-75 SUBJECT : Organization and Functions of the Special Tax Compliance Unit, Intelligence and Security Division TO : All Internal Revenue Officers and Others Concerned In implementation of the reorganization of the Bureau of Internal Revenue and pursuant to Letter of Instructions No. 204, dated July 24, 1974, the Special Tax Compliance Unit, Intelligence and Security Division, is hereby organized under the Office of the Commissioner , with a definition of functions stated hereunder: SPECIAL TAX COMPLIANCE UNIT Daniel C. del Mundo, Jr. Chief, Special Tax Compliance Unit A. Withholding Tax-At-Source Group Group Supervisor Rodolfo L. Lagunda Members: Victorino C. Mamalateo Generoso B. Diuco Gerardo M. Flores, Jr. Rolando M. Dionisio B. Foreign Exchange and Tourism Incentive Group Group Supervisor Adelardo D. Pealosa Members: Eduardo Ty Cresente Militante Jesus Rodriguez Alfredo Ungria Leonardo Aninias Group Supervisor Eduardo C. Ruiz Members: Enrique Sobrecare Francisco Flojo Teofilo Bella Aquilino Tabing C. Special Assistant Luis A. Gomez Definition of Functions For internal revenue tax purposes, the Special Tax Compliance Unit shall perform the following functions: 1. Conduct the exclusive investigation on cases involving withholding tax-at-source on interest, dividends, rents, royalties, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or fixed or determinable annual, periodical, or casual gains provided for under Section 53 and 54 in relation to Section 24 of the Internal Revenue Code. cdti 2. Perform the functions as embodied in the Memorandum of Agreement between the Bureau of Internal Revenue and the Philippine Tourism Authority. Hence, this Unit shall have the exclusive jurisdiction in the processing and verification of all applications for the grant of incentives, exemptions and tax credits, as well as the investigation and verification of the books of accounts and other records of all taxpayers applying for registration or are registered with the Philippine Tourism Authority under P.D. 535, as: 1. Tour Operators 2. Travel Agents 3. Hotels 4. Amusement Places 5 Resorts 6. Handicrafts Manufacturer & Distributors 7. Foreign Exchange Dealers 8. All Other Tourist-Oriented Industries 3. Conduct the investigation of the alleged salting of foreign exchange abroad by persons engaged in the tourist industry, pursuant to the directive of His Excellency, President FERDINAND E. MARCOS, thru the memorandum dated January 6, 1975 of Presidential Executive Assistant Jacobo C. Clave. 4. Conduct study on the qualifications and appropriate enjoyment of tax exemptions and incentives under P.D. 535 and to recommend for cancellation, withdrawal or suspension of the same, partial or complete if and when it is definitely established that they are violating or not complying with the law or rules and regulations on the matter. 5. Conduct the examination and verification of related cases which the Commissioner of Internal Revenue or his Deputy may assign. 6. Perform other related functions. This Order shall take effect immediately. MISAEL P . VERA Commissioner of Internal Revenue TAN 1601-593-5