Designation of Officers Authorized to Sign Correspondence and Papers in the Bureau of Internal Revenue

November 2, 1964 REVENUE ADMINISTRATIVE ORDER NO. 13-64 SUBJECT : Designation of Officers Authorized to Sign Correspondence and Papers in the Bureau of Internal Revenue TO : All Internal Revenue Officers, Employees & Others Concerned In order to define responsibility in the signing of correspondence and papers in the national, regional, inspection district and collection agent's offices and so that the flow of correspondence and papers may be facilitated, circumscribed and accelerated, the following correspondence and papers shall be signed by the following: 1. Commissioner of Internal Revenue (a) Communications addressed to the President of the Philippines, the President of the Senate, Speaker of the House of Representatives, Senators, Congressmen, Secretaries of Departments, Justices of the Supreme Court and the Court of Appeals, Judges of the Court of Tax Appeals, Courts of First Instance and Court of Industrial Relations and answers to letters personally addressed to the Commissioner; (b) Letters addressed to other government agencies and offices if the subject matter covered is not routinary in character. (c) Revenue Administrative Orders, Revenue Memorandum Orders, Revenue Memorandum Circulars, Revenue Special Orders and Travel Assignment Orders; (d) Authority to investigate issued to fieldman of the Investigation Division, Specific Tax Enforcement Division and Office of International Operations; (e) Approval of field audit reports not tainted with fraud where the total amount of the tax, both original and deficiency, if any, is in excess of P100,000.00 and field audit reports irrespective of amount of original and/or deficiency tax if the report was submitted by fieldmen of the Investigation Branch, Investigation Division Specific Tax Enforcement Division and Office of International Operations; (f) Original letters of demand and tax liens involving assessments in excess of P100,000.00 and those even for lesser amounts if not based on established precedents; (g) Permits to manufacture, distribute or deal in articles subject to specific tax including the authority to distribute samples or to destroy waste raw materials; (h) Rulings, decisions, opinions, precedents, pleadings, briefs, motions, prosecution letters, and other legal papers for presentation in court; (i) Actions on memoranda of decisions prepared by the Appellate Division; (j) Appointments and other personnel matters involving administrative cases and disciplinary measures; (k) Bonds involving amounts of over P100,000, proofs of debts and refunds of taxes or tax credits, irrespective of the amount involved but not including refunds of withholding taxes; (l) Actions on requests for payment of taxes on installment basis. 2. Deputy Commissioner of Internal Revenue (a) Approval of field audit reports not tainted with fraud where the total amount of the tax both original and deficiency, if any, is in excess of P40,000.00 but not more than P100,000.00; (b) Original letters of demand and tax liens involving assessments of over P40,000.00 but not more than P100,000.00 based on established precedents; cdt (c) Letters of extension for filing income tax returns inventories and estate and inheritance and gift tax returns; (d) Bonds involving amounts not in excess of P100,000.00; (e) Treasury warrants covering disbursements of the Bureau as well as all warrants covering the refund of taxes; (f) Approval of the reimbursement and other expense vouchers processed and passed upon for correctness and duly initialed by the processors and have been signed by the Chiefs of Department Regional Directors; (g) Approval of applications for the drawing of partial salaries for leave of absence in excess of sixty (60) days, GSIS loan applications , and papers of similar nature; (h) Permits for the delivery to the United States Armed Forces and other instrumentalities and embassies of articles subject to specific tax but considered free of tax, in the name of the Commissioner; (i) Permits to use loose-leaf invoices, journals, ledgers and other subsidiary records. 3. Revenue Operations Head (Assessment) (a) Approval of field audit reports not tainted with fraud where the total amount of the tax both original and deficiency is in excess of P10,000.00 in the case of estate, inheritances, gift and percentage taxes and in excess of P20,000.00 in the case of income, bank, franchise and premium taxes but not in excess of P40,000.00 in all cases; (b) Letters of demand or tax liens involving assessments of not more than P40,000.00, in the name of the Commissioner; (c) Letters to the Bureau of Customs authorizing the release of imported goods subject to any tax other than the specific tax; (d) Authority to investigate withholding tax employers whose places of business are located in Regional Offices Nos. 4, 5, and 6; (e) Letters to other government bureaus and offices if the subject matter is routinary in character; (f) Correspondence prepared by the Assessment Department proper and the divisions under its jurisdiction involving matters of departmental level. 4. Revenue Operations Head (Administrative) (a) Tracer letters and other communications to officers and other employees of the bureau who have not acted promptly on matters referred to them or have not complied with instructions previously given; (b) Correspondence prepared by the Administrative Services Department proper and the divisions under its jurisdiction involving matters of department level. 5. Revenue Operations Head (Legal) (a) Correspondence and papers released by his department based on established precedents except communications address to government officials having the rank of bureau director; (b) Opinions rendered at the instance of Regional Directors, Division Chiefs or Department Heads; (c) Correspondence prepare by the Legal Department proper and the division under its jurisdiction involving matters of departmental level. 6. Revenue Operations Head (Collection) Correspondence prepared by the Collection Department proper and the divisions under its jurisdiction involving matters of departmental level. 7. Revenue Operations Head (Management & Planning) Correspondence prepared by the Management and Planning Department proper and the divisions under its jurisdiction involving matters of departmental level. 8. Revenue Operations Head (Inspection) Correspondence prepared by the Inspection Department proper and the divisions under its jurisdiction involving matters of departmental level. 9. Revenue Operations Head (Specific Tax) (a) Approval of field audit reports not tainted with fraud where the total amount of the deficiency specific tax is in excess of P10,000.00 but not more than P40,000.00: (b) Letters of demand and tax liens involving assessments of specific taxes in excess of P10,000.00 but not more than P40,000.00, in the name of the Commissioner; (c) Letters to the Bureau of Customs authorizing the release of imported goods subject to specific tax or to be used in the manufacture of articles subject to specific tax; (d) Clearances to producers and/or distributors of cinematographic films prior to review by the Philippine Board of Censors; (e) Correspondence prepared by the Specific Tax Department proper and the divisions under its jurisdiction involving matters of department level. 10. Revenue Operations Head (Special Services) Correspondence prepared by the Special Services Department proper and the divisions under its jurisdiction involving matters of departmental level. 11. Director, Office of International Operations (a) Letters or other correspondence to persons residing abroad involving their tax liabilities in the Philippines if the subject matters is routinary in character; (b) Letters or other correspondence to the Revenue Attaches assigned abroad if the subject matter is routinary in character; (c) Correspondence prepared by the Office of International Operations and the units under its jurisdiction involving matters of its office level. 12. Chief of Division All others papers not enumerated herein which are routinary in character. The chief of division may, however, authorize his assistant to sign for him all 1st and 2nd tracers prepared in the division and on such other minor and routine communications. 13. Regional Directors (a) Approval of reports (1) Approval of field and office audit reports of tax cases not tainted with fraud involving: [a] Deficiency tax not in excess of P20,000.00 which if added to the tax due per original and/or amended return will not exceed P40,000, in the case of income, franchise, premium and bank taxes; [b] Deficiency tax not in excess of P10,000.00 which if added to the original tax due per return or such other form as may be prescribed by the bureau will not exceed P20,000.00 in the case of estate, inheritance, gift and percentage taxes; and [c] Deficiency tax not in excess of P10,000.00 in the case of specific taxes. (2) Where the total tax due per return and field audit report not tainted with fraud will exceed P40,000.00 in the case of income, franchise, premium and bank taxes and will exceed P20,000.00 in the case of percentage, estate, inheritance and gift taxes, the Regional Director should not approve the field audit report irrespective of the amount of deficiency tax. It should be forwarded to the National Office for approval. (3) Field audit reports submitted by fieldmen of the Investigation Branch or those submitted by fieldmen of Inspection District offices where the fifty percent (50%) surcharge is imposed or recommended to the imposed in the case of the latter, should likewise be forwarded to the National Office for approval. (b) Letters of demand and assessment notices and tax liens, to be signed in the name of the Commissioner of Internal Revenue, in the following cases: (1) Field audit reports approved by the Regional Director as detailed in the preceding sub-paragraph 13(a)(1). (2) Field audit reports approved in the National Office in accordance with sub-paragraph 13(a)(2) where the deficiency tax is not in excess of P20,000.00 in the case of income, franchise, premium and bank taxes and not in excess of P10,000.00 in the case of estate, inheritance, gift and percentage taxes. (c) Recommendations for the refund of taxes and reduction of assessments or demands issued by the National Office; (d) Warrants of distraint and levy and garnishment in all cases coming under his jurisdiction as detailed in sub-paragraph (b) above to be signed in the name of the Commissioner of Internal Revenue; (e) Collection letters prepared in the region irrespective of the amount involved; (f) Approval of reimbursement and travelling expense vouchers after the same are properly checked and approved by the processors, in cases where there is an Accounting Branch in the region and where the payment of said vouchers has been extended to the Regional Office; (g) Letters prepare by chiefs of branches or their assistants involving matters of regional level. 14. Assistant Regional Director (a) Follow-up communication (letters, indorsements, memoranda, etc.) such as call up letters or tracers especially those in mimeographed or printed form, addressed to taxpayers or to revenue personnel within the region. (b) Follow-up collection letters calling for the payment of taxes, charges, or fees already assessed and payments have already been previously demanded; (c) Daily reports of activities, daily time records, applications for leave of absence and requisitions for office supplies and equipments; (d) Routinary communications addressed to government officials of provincial or lower levels within the region; (e) Other routinary communications not enumerated herein for the signature of the Regional Director; (f) All official communications enumerated herein for the signature of the Regional Director in the event of his absence or unavailability in the regional office. 15. Chief Revenue Officer (a) Follow-up communications (letters, indorsements, memoranda, etc.) such as call-up letters or tracers to revenue personnel within the revenue inspection district; (b) Follow-up collection letters involving taxpayers within the inspection district; (c) Other routinary official communications within the inspection district level. 16. Collection Agents (a) Routinary communications addressed to taxpayers involving the collection of delinquent taxes and such other matters at the municipal level. This Revenue Administrative Order supersedes Memorandum Order No. V-862 dated September 8, 1958 and other memorandum orders issued subsequent to the said order which are inconsistent herewith. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance