Statement of Functions of the Revenue Regional Office Including the Divisions and Revenue District Office Under it Down to Section Level

October 10, 1995 REVENUE ADMINISTRATIVE ORDER NO. 10-95 SUBJECT : Statement of Functions of the Revenue Regional Office Including the Divisions and Revenue District Office Under it Down to Section Level TO : All Internal Revenue Office and Others Concerned I. OBJECTIVE : This Order defines the organization and the detailed functions of the Revenue Regional Office including its divisions and the Revenue District Office (RDO) in accordance with the goals and thrust underlying the streamlining of the Bureau pursuant to Executive Order No. 132. II. ORGANIZATION : The Revenue Regional Office shall be directly under the Deputy Commissioner for Operations. It shall have the following offices divisions with their respective sections: A. Office of the Regional Director and Assistant Regional Director (including Taxpayer Service and Information Section and Human Resources Management Section) B. Assessment Division 1. Assessment Programs and Performance Audit Section 2. Review and Evaluation Section 3. Tax Billing Section 4. Regulatory Operations Monitoring Section C. Collection Division 1. Collection Programs and Performance Audit Section 2. Receivable Accounts Monitoring Section 3. Withholding Agents Monitoring Section D. Legal Division 1. Litigation and Prosecution Section 2. Appellate and Personnel Inquiry Section 3. Law Section E. Administrative Division 1. General Services Section 2. Property Section 3. Records Section F. Finance Division 1. Revenue Accounting Section 2. Accounting Section 3. Budget Section G. Special Investigation Division 1. Intelligence Operations Section 2. Tax Fraud Investigation Section H. Office of the Revenue District Officer and Assistant Revenue District Officer (including Tax Assistance Group) 1. Assessment Section 2. Collection Section 3. Document Processing Section 4. Registration and Regulatory Section 5. Administrative Section III. FUNCTIONS : A. OFFICE OF THE REGIONAL DIRECTOR AND THE ASSISTANT REGIONAL DIRECTORS shall : 1. Implement laws, policies, plans programs, rules and regulations of the Bureau within the revenue region; 2. Establish regional standards and programs to ensure proper and effective implementation of National Office's policies and programs within the region; 3. Administer and enforce internal revenue laws and regulations including the assessment and collection of all internal revenue taxes, charges and fees within the revenue region; 4. Approve and sign warrant of distraint and levy and notice of tax lien for delinquent accounts; 5. Evaluate the effectiveness of National Office's policies and programs and recommend necessary revision of such policies and programs to bring about improved operations or service; 6. Coordinate with local government units, regional offices of the government bureaus or agencies and private sector groups within the region regarding assessment and collection activities; 7. Exercise control and supervision over revenue regional officials and employees as provided for by law; 8. Monitor and oversee all phases of operations of the Revenue District Offices (RDOs) under its jurisdiction with respect to its assessment, collection, registration and regulatory functions; 9. Approve/disapprove regulatory activities recommended to be undertaken by the Revenue District Office/Registration & Regulatory Section; and 10. Perform such other related functions as may be assigned by the Commissioner. Taxpayer Service and Information Section shall : 1. Provide accurate direction, guidance and instructions and refer taxpayers to the right office for immediate information and assistance; 2. Assist the Regional Director in organizing tax seminars, dialogues and fora within the region; 3. Establish linkages with and enlist the participation of local chapters of business, civic, professional and religious organizations as well as print and broadcast media in the taxpayer service and information activities; 4. Distribute information materials such as streamers, posters, stickers, primers, leaflets and tax returns to taxpayers and/or organizations supporting tax information campaign activities; 5. Supervise and coordinate the submission of reports on taxpayers service and information activities by the RDOs; consolidate such reports and submit regional accomplishment reports to the National Office; and 6. Perform such other related functions as may be assigned. Human Resource Management Section shall : 1. Develop regional programs, plans, standards and guidelines for the effective implementation of human resource management programs pertinent to regional personnel administration, personnel welfare, career management and training prescribed by the National Office; 2. Monitor the implementation and evaluation of the region's human resource development and management policies and programs; 3. Support and assist in the continuing value education and skills improvement program for all personnel; 4. Coordinate with the Human Resource Development Service relative to the policies and guidelines in the field of personnel administration; and 5. Perform such other related functions as may be assigned. B. ASSESSMENT DIVISION shall : 1. Develop regional programs, plans, standards and other measures necessary to implement the assessment programs prescribed by the National Office; administer, monitor and evaluate said assessment programs and recommend improvements thereto; 2. Provide liaison and coordination with other regions when investigation/audit involves assistance from district offices outside the region; 3. Evaluate training needs of Revenue Officers on assessment matters; 4. Review audit reports coming from RDOs and Special Investigation Division (SID) which do not involve tax fraud criminal prosecution; 5. Review and act on all letters of protests, request for reinvestigation and similar communications; 6. Prepare, approve and monitor issuance of preliminary assessment notice and assessment notice/demand letter; 7. Supervise and coordinate submission of assessment reports by RDOs and consolidate such reports; and 8. Perform such other related functions as may be assigned. B-1. Assessment Programs and Performance Audit Section shall : 1. Administer, monitor and evaluate assessment programs and recommend improvements thereto; 2. Develop, control and check quality of audits and reports; 3. Consolidate assessment reports and submit regional accomplishment report; 4. Analyze and evaluate the data from the reports of the RDOs and prepare reports on violations disclosed; and 5. Perform such other related functions as may be assigned. B.2. Review and Evaluation Section shall : 1. Review and evaluate all audit reports, including claims for credit/refund of internal revenue taxes, transfers of property and capital gains tax cases and reconciliation reports on results of stocktaking of excise tax establishments; 2. Determine whether a protested case is meritorious if the merits further factual verification, return to RDO or if it needs legal action, refer to Legal Division; 3. Prepare and issue Pre-assessment notice; 4. Prepare and issue estate and donor's tax clearance certificate; 5. Monitor tax refund/credit issued to various agencies and establishment; and 6. Perform such other related functions as may be assigned. B.3. Tax Billing Section shall : 1. Prepare, issue and monitor demand letters and final assessment notices of tax cases with duly approved transcript of assessment issued; 2. Prepare and issue Termination Letter to the taxpayers; 3. Prepare and maintain a monthly summary of tax cases assessed and/or demanded (BIR Form No. 40.00) in accordance with existing requirements; 4. Prepare Authority to Cancel Assessment (ATCA) whenever an assessment is cancelled or when a previously assessed deficiency tax is reduced as a result of reinvestigation or a reconsideration requested by the taxpayer; 5. Prepare and update individual index cards for every tax account assessed and demanded to indicate the status and/or whereabouts of the dockets; 6. Record and transmit taxpayer's protest letter or request for reinvestigation or reconsideration with the corresponding docket to the concerned assessing unit; and 7. Perform such other related functions as may be assigned. B.4. Regulatory Operations Monitoring Section shall : 1. Develop regional programs, plans, standards and other measures necessary to implement the registration and regulatory activities prescribed by the National Office; 2. Monitor and evaluate registration and regulatory activities of the Revenue District Offices to determine adherence to existing law, rules and regulations; 3. Conduct performance audit and prepare reports and recommendations relative to the registration and regulatory activities; 4. Monitor the on-premises activities conducted by the RDOs in excisable establishment to insure adherence to existing rules and regulations; and 5. Perform such other related functions as may be assigned. C. COLLECTION DIVISION shall : 1. Develop regional programs, plans, standards and other measures necessary to implement the collection programs and accounting of revenues prescribed by the National Office; 2. Monitor and evaluate the implementation of the said collection programs and recommend improvements thereto to the National Office; 3. Monitor the stop-filer list generated by the appropriate system; 4. Maintain liaison with the accredited banks and ascertain compliance with remittance procedures; 5. Maintain records of accounts receivable within the region and issue notice of delinquency and Tax Clearance Certificates; 6. Execute the final judgment on appealed cases; 7. Coordinate and oversee the sale of forfeited properties; 8. Set-up the control and accounting of receivable accounts; 9. Prepare and issue Tax Debit Memo (TDM) based on Tax Credit Certificates (TCC) submitted by taxpayers within the jurisdiction of the region; 10. Monitor all matters pertaining to acquired assets within the region; 11. Supervise and coordinate submission of reports on collection and on registration and regulatory operations by RDOs; 12. Consolidate data on actual internal revenue collections, acquired assets and on registration and regulatory operations; 13. Evaluate offers of compromise settlement of delinquent accounts; 14. Prepare and issue ATCA on cases settled by compromised including those under suspense file and recommended for closure; and 15. Perform such other related functions as may be assigned. C.1. Collection Programs and Performance Audit Section shall : 1. Monitor and evaluate the implementation of said collection programs and registration and regulatory operations and recommend improvements thereto; 2. Supervise and coordinate submission of reports of collections and on registration and regulatory operations; 3. Consolidate data on actual internal revenue collections, seized properties and on registration and regulatory operations for the purpose of evaluating district collection performance; 4. Monitor payments thru the Accredited Agent Banks (AABs) and Revenue Collection Officers to ensure compliance with policies and procedures; 5. Keep records and supervise all registration, loading, re-loading and scaling of all Documentary Stamps Metering Machine within their respective jurisdictional areas; 6. Prepare and issue TDM based on TCCs submitted by taxpayers; 7. Prepare and consolidate regional collection reports; and 8. Perform such other related functions as may be assigned. C.2. Receivable Accounts Monitoring Section shall : 1. Monitor the transmittal and collection of all receivable accounts of the regional office; 2. Maintain a record of tax liabilities for tax clearance purposes and for verification before tax credits or refunds are granted; 3. Evaluate offers of compromise and request for abatement recommended by RDOs; issue ATCA after its approval; 4. Maintain a record of the service and execution of warrants of distraint and/or levy, notice of tax liens and warrants of garnishments issued by the RDOs; 5. Update the inventory and records of all acquired assets and submit required reports to management and other government offices; 6. Monitor the redemption of dishonored checks; and 7. Perform such other related functions as may be assigned. C.3. Withholding Agents Monitoring Section shall : 1. Monitor and evaluate the implementation of the withholding tax system in the district offices to determine adherence to withholding tax rules and regulations, standards, guidelines and procedures; 2. Monitor the receipt, transmittal and processing of withholding tax returns; tax; 3. Monitor withholding tax reports and analyze data/ information on withholding agents to improve voluntary compliance; 4. Prepare call-ups to Revenue District Offices on timely submission of reports; and 5. Perform such other related functions as may be assigned. D. LEGAL DIVISION shall : 1. Serve as the legal counsel in cases involving assessment and collection of internal revenue taxes, fees, etc. within the region; 2. Evaluate situations referred by district offices concerning application of a revenue ruling, technical advice or post review memorandum of an individual ruling, and if appropriate, refer them to the National Office; 3. Issue clearances and/or legal clarifications based on established precedents; 4. Elevate to the National Office cases for rulings or opinions which involve national policies or where there are no established precedents; 5. Recommend action on disputed assessments to authorized officials and review and recommend action on offers of compromise settlement of assessments involving question of law; Refer the same to the Legal Service for review, evaluation and final approval of the Commissioner; 6. Evaluate the evidences of any case before judicial action, civil or criminal, is instituted and prepare corresponding pleadings and memoranda; 7. Assist the Provincial Prosecutors or State Prosecutors of the Department of Justice in criminal prosecution of violators of the National Internal Revenue Code (NIRC)and related statutes; 8. Process claims for tax refund/credit of erroneously paid or illegally collected taxes involving questions of law(s); Refer the same to the Legal Service for review, evaluation and final approval of the Commissioner; 9. Review and evaluate for the approval of the Regional Director the reports and recommendations submitted by the RDOs regarding the use of computerized books of accounts, applications for tax exemptions such as VAT zero rating, exemption from corporate income tax under Section 26 of NIRC, registration of Retirement Plan under RA No. 4917, registration of Donee Institutions under Batas Pambansa No. 45 and application for registration under the law on Senior Citizen; and 10. Perform such other related functions as may be assigned. D.1. Litigation and Prosecution Section shall : 1. Represent the Regional Director in the upper and lower courts as well as in quasi-judicial and administrative offices in the investigation, trial or hearing of internal revenue civil and criminal cases as well as cases filed against officials and employees of the revenue regions and tax informers; 2. Institute civil and criminal cases/actions to effect collection of delinquent internal revenue taxes and punishment of tax violators thereof on cases within their area of jurisdiction; 3. Act as government counsel in the investigation, hearing and trial of civil and criminal actions and file pleadings necessary for the prosecution of internal revenue tax cases within their area of jurisdiction; 4. Assist and coordinate with the Legal Service in the National Office with respect to litigation and prosecution work; 5. Assist the Provincial Prosecutors or State Prosecutors of the Department of Justice in criminal prosecution of violators of the National Internal Revenue Code (NIRC)and related statutes; and 6. Perform such other related functions as may be assigned. D.2. Appellate and Personnel Inquiry Section shall : 1. Process claims for tax refund or credit involving erroneous or illegal payments of internal revenue taxes whenever there are questions of laws and facts for review and approval of the National Office; 2. Assist the conduct of hearing of administrative charges involving illegal enrichment cases against revenue personnel within the region and violation of Anti-Graft and Corrupt Practices Act; 3. Conduct preliminary researches on questions of law for presentation in formal investigation/hearing; 4. Maintain a systematic compilation of court and administrative decisions and doctrines for reference; and 5. Perform such other related functions as may be assigned. D.3. Law Section shall : 1. Coordinate with the National Office in the uniform application of tax laws, regulations and court decisions; 2. Prepare and issue legal opinions based on established precedents; 3. Elevate to the National Office cases for rulings or opinions which involve national policies or where there are no established precedents; 4. Recommend action on cases of protest and/or offers of compromise of assessments and/or abatements; Refer the same to the Legal Service for review, evaluation and final approval of the Commissioner; and 5. Perform such other related functions as may be assigned. E. ADMINISTRATIVE DIVISION shall : 1. Supervise the general services in the region, such as security and janitorial services, mailing, printing and cleanliness of BIR surroundings; 2. Attend to the requisition, allocation, accountability and utilization of supplies, forms equipment and motor vehicles in the region; 3. Act as custodian of all official records of the region; 4. Take charge of the requisition, distribution, safekeeping and control of all accountable forms of the region; 5. Issue certified copies of regional tax records as requested by taxpayers; 6. Prepare commercial checks for payment of all approved disbursement vouchers; 7. Take charge of the payment of salaries, wages, allowances and other incentives of revenue personnel of the region; 8. Prepare Advice of Commercial Checks Issued and Cancelled for submission to LBP; 9. Prepare required reports such as monthly reports of collection and deposit, disbursements, accountabilities and Reports of Checks Issued and Cancelled; and 10. Perform such other related functions as may be assigned. E.1. General Services Section shall : 1. Supervise the general services in the region, such as security and janitorial services, mailing, printing and cleanliness and environmental sanitation of working areas; 2. Act as disbursing officer and special collecting officer of the region; 3. Prepare and issue checks for all claims accruing within the region; 4. Prepare "Advice of checks Issued and Cancelled" and furnish the Land Bank of the Philippines daily or as often as necessary; 5. Prepare required reports such as Monthly Reports of Collecting and Deposit, Report of Disbursements, Accountabilities Report and Report of Checks Issued and Cancelled; and 7. Perform such other related functions as may be assigned. E.2. Property Section shall : 1. Take charge of the requisition, distribution, safekeeping and control of all accountable forms of the region; 2. Supervise the procurement, requisition, allocation, accountability and utilization of supplies within the region; 3. Prepare and maintain records of memorandum receipts for equipment issued and requisitions for expendable supplies; 4. Maintain records of equipment and properties acquired and take charge of their storage, safekeeping and deposition; and 5. Perform such other related functions as may be assigned. E.3. Records Section shall : 1. Supervise and control the movement of regional communications, tax dockets and official records; 2. Maintain detailed record of demand letters/assessment notices; 3. Issue certified copies of regional tax records as requested by taxpayers; 4. Keep and file dockets of closed cases; 5. Provide storage for current and non-current records and undertake disposal of valueless records; and 6. Perform such other related functions as may be assigned. F. FINANCE DIVISION shall : 1. Administer the fiscal operations and audit programs of the revenue region; 2. Conduct internal audit of cash, property and accountable forms accountabilities of revenue personnel in the region; 3. Undertake the budgeting operations of the revenue region; 4. Account for the appropriations and disbursements incurred by the region as well as income and revenues collected; 5. Process and review disbursement vouchers in compliance with accounting and auditing rules and regulations; 6. Maintain accounting records and books of accounts to reflect accurate and current financial information; 7. Prepare Journal Vouchers and Requests for Obligation of Allotment (ROA) and certify to the availability of funds; 8. Prepare and submit financial reports or statements to the National Office for consolidation purposes and for, submission to fiscal authorities; and 9. Perform such other related functions as may be assigned. F.1. Revenue Accounting Section shall : 1. Maintain basic accounting records and books of accounts relative to income and revenues collected under the Direct Payment System; 2. Maintain accurate and updated subsidiary ledgers for all Collection Agents including Municipal Treasurer acting as Collection, Agents, Administrative Branch Chiefs, District Collection Supervisors, Accountable Forms Custodian and other accountable officers; 3. Reconcile, review, verify and analyze entries in the subsidiary ledgers of accountable officers; 4. Maintain index cards for dishonored checks paid thru the collection agents and the redemption/settlement of the same; 5. Prepare monthly reconciliation statements for submission to the National Treasury; 6. Check the remittances made by the Collection Officers as appearing in the Statement of Account Current of the Monthly Report of Collections against the validated remittance advices and abstract of deposits received from National Treasury; 7. Cross-check the entries in the Monthly Report of Accountability for Accountable Forms submitted by collecting officers against the data in the Monthly Report of Collections; 8. Make proper adjustments in the Monthly Report of Collection upon receipt of the Monthly Report of Dishonored Checks and upon verification of the entries against the copy of the Treasury Debit Voucher and Notice of Dishonor; 9. Coordinate with the Revenue Accounting Division (RAD) as to the correctness of the payments made by taxpayers; 10. Prepare and submit to the National Office periodic Trial balance (Fund 104) and supporting financial statements; and 11. Perform such other related functions as may be assigned. F.2. Accounting Section shall : 1. Maintain basic accounting records and books of accounts on appropriation and disbursements; 2. Maintain index cards and/or subsidiary ledgers pertaining to salaries payroll/voucher deductions, salary refunds, unliquidated travels remittances to other government offices and private parties and others; 3. Process, review and sign vouchers and payrolls and certify availability of funds in compliance with existing accounting and auditing rules and regulations; 4. Remit taxes withheld, salary deductions for GSIS BIR, Pag-Ibig, Medicare and other private insurance to concerned entities; 5. Follow-up the liquidation of cash advances, payables and dormant accounts; 6. Act as custodian of vouchers and supporting documents until such time that they are transferred to the Regional Auditor for post-audit and safekeeping; 7. Record and control funds transferred by the National Office to region; 8. Prepare and submit to the National Office periodic trial balances and supporting financial statements; and 9. Perform such other related functions as may be assigned. F.3. Budget Section shall : 1. Prepare and submit annual budget proposal of the revenue region; 2. Prepare and submit annual Work Plan, Regional Office Budget Matrix and Cash Program to the Chief, Budget Division after receipt of the approved regional Budget allocation; 3. Prepare Request for Obligation of Allotment (ROA) for every obligations incurred and/or anticipated; 4. Advice the Regional Director on the status of allotment received and such other financial matters as may be needed; 5. Prepare and submit Physical Report of Operations and budget reports to proper authorities; and 6. Perform such other functions as may be necessary. G. SPECIAL INVESTIGATION DIVISION shall : 1. Develop regional programs, plans, standards, and other measures necessary to implement the tax fraud investigation and intelligence programs prescribed by the National Office; 2. Develop criminal tax cases and conduct intelligence operation to detect, prevent and neutralize individuals and organizations involved in syndicate crimes, smuggling and use of fake BIR accountable forms; 3. Conduct or undertake the investigation and/or recommend reinvestigation of tax fraud cases referred by the Intelligence and Investigation Service, initiated and develop by the Division and cases referred by the RDO; 4. Conduct liaison activities with other intelligence, police and investigative agencies for the conduct of arrests, raid and seizures; 5. Coordinate and integrate all intelligence activities of the district offices of the region; 6. Prepare and submit regional accomplishment report on tax fraud investigation and intelligence operations to the National Office; 7. Conduct the investigation of administrative cases against personnel within the region involving light offenses and on those referred by the Intelligence and Investigation Service (IIS); and 8. Perform such other related functions as may be assigned. G.1. Intelligence Operations Sections shall : 1. Implement policies, work programs, standards, guidelines and procedures relating to intelligence operations of suspected criminal violations of internal revenue laws and regulations in the regional office; 2. Conduct surveillance on taxpayers within the region; 3. Coordinate all intelligence operations with the Tax Fraud Division; 4. Monitor, infiltrate criminal and syndicated groups, as well as identified suspected personalities engaged in activities directed against the BIR; 5. Conduct liaison activities with other intelligence, police and investigative agencies for the conduct of arrests, raids, and seizure; 6. Conduct the investigation of administrative cases against personnel within the region on light offenses and on those referred by the (IIS); and 7. Perform such other related functions as may be assigned. G.2. Tax Fraud Investigation Section shall : 1. Implement policies, work programs, standards, guidelines and procedures relating to tax fraud investigations of suspected criminal violations of internal revenue laws and regulations in the regional office; 2. Conduct or undertake investigation on tax fraud cases after a thorough review of the evidence against taxpayers in accordance with the established policies; 3. Gather, consolidate and interpret intelligence information relating to the tax fraud matters from all available sources; 4. Supervise the safekeeping of the confidential documents of the division and control all data and communications received pertinent to cases handled; 5. Consolidate reports submitted by RDOs on the implementation of tax fraud investigation and intelligence programs for submission to the National Office; and 6. Perform such other related functions as may be assigned. H. OFFICE OF THE REVENUE DISTRICT OFFICER AND ASSISTANT REVENUE DISTRICT OFFICER shall : 1. Plan and develop program, methods and procedure necessary for the efficient and effective assess mend and collection of internal revenue taxes in the revenue district, in accordance with the standards and guidelines set by the top management; 2. Administer and implement within the district the assessment, collection, registration and regulatory operations, administrative and taxpayer service programs of the Bureau; 3. Prepare and issue Letters of Authority (LA); 4. Prepare and issue Tax Credit Certificate (TCC) and Certificate Authorizing Registration (CAR) for capital gains tax cases; 5. Supervise the field audit of tax cases, review and approval of reports of investigation, enforcement of delinquent accounts and processing of all kinds of application for registration/permits to engage in business or profession; 6. Determine assessment of tax liability and certification of refunds; 7. Supervise the processing of application to register books of accounts, including application to use loose-leaf sales invoices and receipts and such other registration requirements prescribed by regulations; 8. Provide assistance to taxpayers in the district such as the preparation of tax returns, answering of queries, distribution of primers, circulars embodying provisions of new tax laws and other information materials; 9. Review, evaluate and approve application for statutory reglementary permits such as but not limited to permit to engage in business as manufacturer, importer and/or dealer of excisable products; permit to purchase/import raw materials and machinery and equipment to be used in the manufacture of excisable products; 10. Process application for registration/cancellation of registration of VAT, non-VAT, withholding tax agents, claims for tax credit and/or refund, tax exemption and such other applications prescribed by regulations; 11. Approve and sign Warrants of Distraint and Levy (WDL) and Notices of Tax Lien for delinquent accounts under existing laws and regulations; 12. Administer and enforce tax lien thru seizure, garnishment, distraint or levy of personal and/or real property; 13. Perform administrative services within the revenue district relative to general service, personnel records, property, etc.; 14. Coordinate with local government units, district offices of the government bureaus or agencies and private sector groups regarding assessment, collection and registration and regulatory activities; 15. Undertake tax information dissemination and education campaign; 16. Prepare and submit reports required by the Regional/National Office; and 17. Perform such other related functions as may be assigned. Tax Assistance Group shall : 1. Serve as "one-stop shop" to address the taxpayers' needs; 2. Sustain a year-round taxpayer awareness and information assistance campaign; 3. Promote the delivery of fast, efficient, and courteous "frontline" service to the taxpayers; 4. Administer the taxpayer perception survey to assist in the evaluation of the effectiveness of the taxpayer service rendered; 5. Undertake tax information dissemination and education campaign; 6. Project a service-oriented image of the BIR; and 7. Perform such other related functions as may be assigned. H.1. Assessment Section shall : 1. Pre-audit / audit all types of tax returns giving priority to refundable 1701A, 1701C and 1701 returns in accordance with existing procedures; 2. Conduct field audit investigation of tax cases in accordance with the Annual Selective Audit Program developed and prescribed by the National Office; 3. Process all claims for tax credit and/or refunds except those processed by the Legal Division and prepare Tax Credit Certificate/voucher for approval of authorized official; 4. Conduct investigation/audit, including periodic stocktaking of establishments subject excise tax and/or inspection fees to determine their proper tax liabilities and compliance with existing laws, rules and regulations; 5. Process Capital Gains Tax Returns/Application for Certificate Authorizing Registration (BIR Form No. 1701E/A); 6. Prepare memorandum to accompany closing agreements and recommend assessments; 7. Review sworn statements submitted by the different manufacturers/producers of articles subject to excise taxes to determine whether or not the declared tax base is in accordance with the provisions of the NIRC; 8. Process availment of tax subsidies under existing rules and regulations; 9. Process applications for tax exemptions, VAT Zero-rating for effectively zero-rated transactions and ATRIG for VAT purposes; 10. Prepare reports required by Regional/National Office; and 11. Perform such other related functions as may be assigned. H.2. Collection Section shall : 1. Enforce and monitor the collection of all internal revenue taxes within the revenue district; 2. Take charge of the receipt and transmittal of all types of tax returns in the district; 3. Take charge of the collection of delinquent accounts; 4. Prepare, issue, serve and execute Warrants of Distraint and Levy (WDL) and /or Garnishment to enforce tax lien with and/or the settlement of delinquent taxes; 5. Search and ascertain the whereabouts of delinquent taxpayers falling under the district's jurisdiction; 6. Enforce the collection of dishonored checks; 7. Maintain records of distrained and levied properties; 8. Prepare Authority to Accept Payment (ATAP)/Authority to Accept Payment for Excise Taxes (ATAPET); 9. Supervise all Revenue Collection Officers assigned in the different municipalities under their jurisdiction; 10. Prepare and maintain an up-to-date record of district collection reports required by regional and national office; and 11. Perform such other related function as may be assigned. H.3. Document Processing Section shall : 1. Process and number triplicate copy of all tax returns/ATAPs submitted by accredited bank branches (ABB) and office(s) of the Collection Officers/Deputized Municipal Treasurers: 2. Assign Document Locator Number (DLN) on tax returns; 3. Prepare required reports out of processed documents/tax returns; 4. Gather, collate, analyze statistical data and maintain a complete and accurate information on taxpayers to identify non-filers stop-filers and those with low tax compliance for referral to concerned RDOs for audit; 5. Collate, compile and analyze tax data and maintain a regional data bank to include taxpayers index and masterfile for control purposes; 6. Provide liaison and coordination with other regions when investigation/audit involves assistance from district offices outside the region; and 7. Perform such other related functions as may be assigned. H.4. Registration and Regulatory Section shall : 1. Process applications for TIN, registration as withholding agents/Non-VAT and VAT registration and cancellation of registration as VAT and Non-VAT taxpayer; 2. Process application for permits such as but not limited to: permits to engage in business as manufacturer, importer and/or dealer of excisable products; permit to purchase/import raw materials and machinery and equipment to be used in the manufacture of excisable products; 3. Process application for Authority for Release Imported Goods (ATRIG), including computation of internal revenue tax of all importation subject to excise tax, including importation of raw materials to be used in the production of excisable products and machineries and equipment to be used by the establishment which are not subject to excise tax, prior to their release from Custom's custody; 4. Supervise the processing of application to register books of accounts, including the use of computerized accounting systems, receipts and invoices, application to use loose-leaf sales invoices/receipts and such other registration requirements prescribed by regulations; 5. Process all types of bonds required in existing regulations in connection with the manufacture or importation/exportation of articles subject to excise taxes and bonds filed under Sec. 151 (c) of the NIRC, including subsequent cancellations; 6. Supervise and control the operations of establishment subject to excise tax with respect to disposal of wastes, receipt of raw materials and finished goods, transfer, removal of raw materials and finished goods and calibration of storage tanks including all metering devices; 7. Process requests for registration of books of accounts, including installation of Official Register Books for excise tax, records of receipts and disbursements, additional registers and other records presented by taxpayers for their use; 8. Take charge of the transmittal/release of stick-on labels to withholding agents/VAT/Non-VAT taxpayers; 9. Identify manufacturers and importers/dealers of articles subject to excise tax; 10. Prepare reports of production and removals of excisable goods as well as collections of excise taxes for submission to the National Office; and 11. Perform such other related functions as may be assigned. H.5. Administrative Section shall : 1. Take charge of the requisition and distribution of accountable and non-accountable forms and other office supplies; 2. Maintain and preserve all useful records and files of the district; 3. Receive, record and refer all official communications to other units in the district office and disseminate all memorandum orders, circulars, regulations, etc.; 4. Prepare and submit reports required by top management; 5. Under the preparation of materials to be used in all the seminars, dialogues and symposia to be undertaken by the district; and 6. Perform such other related functions as may be assigned. IV. REPEALING CLAUSE : All issuances or portions thereof not consistent with the provisions of this Order are hereby revoked or repealed. V. EFFECTIVITY : This order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue