Statement of the Functions of the Administrative Service including the Divisions Under It Down to Section Level

April 6, 1988 REVENUE ADMINISTRATIVE ORDER NO. 13-88 SUBJECT : Statement of the Functions of the Administrative Service including the Divisions Under It Down to Section Level TO : All Internal Revenue Officers and Others Concerned I. Objective : This Order aims to delineate the organizational set-up and functions of the Administrative Service in line with the thrust and goal of the Bureau pursuant to the implementation of Executive Order No. 127 reorganizing the Bureau of Internal Revenue. II. Organization : The Facilities Maintenance Division of the Personnel and Administrative Service shall be abolished; its functions and personnel shall be absorbed by pertinent Sections in the General Services Division and Property Division. cdt This Service, renamed Administrative Service, shall have the following Divisions and respective Sections: A. Personnel Division 1. Personnel Transactions Section 2. Personnel Benefits Section 3. Personnel Records Section 4. Personnel Evaluation and Testing Section 5. Personnel Information & Data Systems Section B. Career Development Division 1. Training Section 2. Program Evaluation and Research Section 3. Library Section cd i C. Records Section 1. Indexing and Control Section 2. Current Records Section 3. Non-Current Records Section D. General Services Division 1. Disbursement and Bonding Section 2. Printing and Mailing Section 3. Miscellaneous Services Section 4. Electrical and Mechanical Maintenance Section E. Property Division 1. Procurement Section 2. Warehousing, Distribution and Shipping Section 3. Motor Vehicle Maintenance Section 4. Records Control and Maintenance Section F. Accountable Forms Division 1. Procurement Section 2. Stamps and Labels Section 3. Miscellaneous Accountable Forms Section G. Medical and Dental Division 1. Medical Section 2. Dental Section III. Functions : The Administrative Service shall have the following functions: 1. Perform staff, advisory and consultative functions to provide economical, efficient and effective service relative to personnel, equipment and supplies, records, accountable forms, buildings and facilities, personnel training and career development, medical, dental and other general services; cd 2. Develop and recommend policies, rules and regulations, work programs, and set up standards, guidelines and procedures on personnel and administrative services; 3. Direct and supervise the activities of the Divisions under this Service and exercise technical supervision over field offices on personnel and administrative matters; 4. Recommend necessary tax legislations based on its operations and experiences which shall serve as inputs to the tax planning and research efforts of the Planning and Research Service; and 5. Perform such other related functions as may be assigned to it. A. The Personnel Division shall have the following functions: 1) Develop and administer the personnel program of the Bureau which includes recruitment, selection and placement, classification and pay, performance rating, employee relations and welfare services, and other personnel actions; cdt 2) Advise management on personnel policy and administration; 3) Develop and maintain a personnel information system, personnel records and statistics; 4) Act on all matters concerning attendance, leaves of absences, appointments, promotions, transfers and other personnel transactions in the Central Office; 5) Conduct continuing evaluation of personnel management activities to determine adherence to standards, guidelines and procedures; 6) Determine and analyze personnel management problems and recommend solutions thereto; 7) Develop and improve guidelines on the manpower requirements and utilization of the Bureau; aisa dc 8) Review and evaluate performance of personnel for adherence to Civil Service and/or Bureau policies, procedures and standards; 9) Disseminate information on Civil Service Commission rulings and court decisions concerning employee conduct and disciplinary action; and 10) Perform such other related functions as may be assigned to it. A-1 Personnel Transactions Section a) Develop and recommend policies and procedures on promotion and placement of revenue personnel; b) Control the Plantilla of Personnel in the Bureau; c) Process appointments for employment and for promotion of revenue personnel; d) Prepare and update the Qualification Standards and Merit Promotion Plan of the Bureau; e) Take charge of all matters relating to the classification and compensation of positions and salary adjustments; f) Perform support services in the development of the Personnel Information System; g) Authorize payment of initial salaries and salary differentials; and h) Perform such other related functions as may be assigned to it. A-2 Personnel Benefits Section a) Act on matters concerning attendance and maintain leave records; b) Process papers relative to sick/vacation/maternity/ terminal leaves of absence; cd i c) Act on applications for retirement, resignation, transfer to other government offices and death benefits and authorize payments thereof; d) Authorize salary suspensions, resumptions, deductions and/or stoppages in applicable cases; e) Recommend dropping from the rolls of revenue personnel; f) Act on requests for permission to teach, practice a profession, engage in business, or for change of name/civil status, etc.; g) Study and prepare evaluation of recommendations for merit increase; h) Perform support services in the development of the Personnel Information System; and i) Perform such other related functions as may be assigned to it. A-3 Personnel Records Section a) Develop and recommend standards and guidelines on the handling of personnel records; b) Act as the official repository of records and documents of revenue personnel (201 file); c) Maintain and update personnel records; acd d) Prepare and serve travel assignment and special orders of revenue personnel and related correspondence; e) Prepare certifications of employment, service records and other personnel information and data; f) Process loan applications, GSIS and medicare memberships and other applications for miscellaneous purposes; g) Perform support services in the development of the Personnel Information System; and h) Perform such other related functions as may be assigned to it. A-4 Personnel Evaluation and Testing Section a) Conduct preliminary screening and tests on applicants; cd i b) Determine applicant's job attitudes, values and personal traits through various recruitment and interview techniques; c) Administer written and practical tests to determine the mental and clerical abilities of applicants; d) Evaluate results of screening and tests and recommend the best qualified applicants for consideration of the Selection Board in the filling of vacancies; e) Liaise with the Civil Service Commission Placement Center, schools and colleges in the search for qualified prospective applicants; f) Take action on and prepare replies to applications and related correspondence; g) Study and recommend policy measures on selection and recruitment; h) Provide assistance to Division Heads in identifying the potentials of key people in their respective Divisions; and cd i) Perform such other related functions as may be assigned to it. A-5 Personnel Information and Data Systems Section a) Perform support services in the development and maintenance of the Personnel Information System; b) Monitor probationary period of new appointees; c) Inform work units on the proper accomplishment of New Performance Appraisal System (NPAS); d) Conduct research on the improvement of Performance Appraisal System; e) Plan, develop and improve guidelines on manpower requirements and utilization for central and field offices; f) Undertake regular surveys of the Bureau's manpower requirements and utilization; g) Keep and maintain records regarding manpower requirements and utilization; h) Coordinate with the Management Division on improvements in the staffing standards and manpower requirements of the Bureau; and i) Perform such other related functions as may be assigned to it. B. The Career Development Division shall have the following functions: 1) Plan, develop, execute and evaluate the training programs of the Bureau; 2) Set up standards, guidelines and procedures for the training and development of revenue personnel; 3) Conduct researches, surveys and studies to determine training needs as well as the most effective and economical training techniques and methods for revenue personnel; 4) Coordinate with training units of other government agencies and the private sector with regard to the most recent trends on training requirements and techniques; 5) Take charge of the Central Office library; cd 6) Extend technical assistance to facilitate training programs conducted in other government offices and agencies; and 7) Perform such other related functions as may be assigned to it. B-1 Training Section a) Develop and prepare work plans and procedures to implement the training programs of the Bureau; b) Maintain a liaison with the Civil Service Commission and other agencies concerned with personnel and training management; c) Execute and coordinate the training programs of the Bureau including those in the regional offices; d) Prepare and update instructional aids, training handouts and training syllabus in coordination with resource speakers and the Library Section; cdt e) Take charge of the custody, safety and security of training equipment, materials and other related tools; and f) Perform such other related functions as may be assigned to it. B-2 Program Evaluation and Research Section a) Conduct studies, surveys and researches to determine the training needs of the Bureau; b) Keep abreast with training systems and requirements by coordinating with other training agencies of the government and the private sector; c) Undertake the screening of prospective participants for admission to training programs; d) Conduct a continuing evaluation of the effectiveness of its training programs and resource speakers, and analyze results of its training programs in relation to improvement of individual behavior and performance on the job and the effects and results of such activity to the goals of the organization; e) Coordinate with the Training Section regarding research and training programs of the Bureau; and f) Perform such other related functions as may be assigned to it. B-3 Library Section a) Provide efficient library services to personnel of both the BIR and the Department of Finance and other readers and researches; b) Establish and effect linkages with libraries of other agencies in order to facilitate exchange of data and other reading and reference materials; c) Acquire and maintain reading materials in the form of books, pamphlets, journals, periodicals, newspapers and other literature on subject relevant to the work of the Bureau; d) Catalog, classify, index and compile data and other information materials including the maintenance of newspaper files; e) Maintain a reading room for BIR employees and other readers and researchers; and f) Perform such other related functions as may be assigned to it. C. The Records Division shall have the following functions: 1) Develop standards and guidelines, methods and techniques on records maintenance, classification, control, security, servicing, filing, retention and disposition; 2) Administer, coordinate and execute the policies and programs of the Bureau relating to records management; 3) Conduct evaluation and analysis of records management practices, procedures, guidelines and standards for possible improvements; 4) Determine and analyze records management problems and recommend solutions thereto; 5) Recommend the adoption of schedules for records retention and disposition to top management and supervise the disposal of valueless records in the national and regional offices in coordination with the Records Management and Archives Office and the Commission on Audit; cd i 6) Act as the official repository of permanent and non-current records of the Bureau, except records on personnel, accounting, data processing and those of the regions; 7) Take charge of the registration of sworn confidential statements of information as required under existing laws and regulations; 8) Take charge of microfilming all tax dockets involving assessments of P30,000.00 and above, as well as those which the Commissioner or Deputy Commissioners may from time to time require to be microfilmed. 9) Control the numbering of administrative issuances; 10) Exercise technical and functional supervision over all records units of the Bureau; and 11) Perform such other related functions as may be assigned to it. cd C-1 Indexing and Control Section a) Classify communications, dockets and other papers received by the Division and charge them to the units or offices concerned; b) Segregate dockets or papers of tax cases from other communications and charge them to the Current Records Section either for recording, microfilming or file; c) Keep and maintain a master list, docket locator cards and case file control books for taxpayers with tax cases; d) Prepare registry return receipts for assessment notices and demand letters and other important documents/communications released for mailing; e) Undertake regular examination of files to determine their utility and time values; cd f) Control the numbering of administrative issuances; and g) Perform such other related functions as may be assigned to it. C-2 Current Records Section a) Keep and maintain a numeric-digital filing system form tax cases and a subject-alphabetic system of rulings, and other issuances of the Bureau; b) Microfilm tax dockets and other important documents; c) Number all microfilm reels and maintain a systematic control of all records microfilmed; d) Prepare individual receipts for tax dockets and/or certified copies of documents as requested by taxpayers or by duly authorized officials of the Bureau; e) Represent the Chief, Records Division in court hearings; f) Operate the Division's reproduction machines, including stencil scanner, reader printer, and microfilm machines; cd g) Undertake regular examination of files, segregating those to be disposed; and h) Perform such other related functions as may be assigned to it. C-3 Non-Current Records Section a) Keep and maintain all permanent and non-current records, including inventory of records holdings, whether permanent or temporary in nature; b) Undertake regular examination of files, segregating those to be disposed by burning or sale in accordance with the procedures prescribed by the Records Management and Archives Office; c) Maintain and preserve records with permanent value and arrange them systematically for easy retrieval; d) Witness the destruction and/or sale of disposable records in coordination with the Records Management and Archives Office and the Commission on Audit; and e) Perform such other related functions as may be assigned to it. cd i D. The General Services Division shall have the following functions: 1) Administer the general services program of the Bureau relative to disbursement, bonding, printing, mailing, telecommunications and other miscellaneous services, including the general maintenance of the BIR National Office Building and the former Data Processing Center Building relative to electrical, mechanical, lighting, ventilation, repair, carpentry, grounds development and environmental sanitation; 2) Prepare communications to the Department of Finance with regard to additional cash advances requested by authorized revenue officials; 3) Print duplicate, bind and distribute reports, issuances and other publications; 4) Provide mailing, telegram, telephone, radio communication services and cablegrams abroad by telex machine; 5) Pay the salaries and wages of revenue personnel and miscellaneous expenses through commercial checks (Land Bank); 6) Take charge of Fidelity and Surety Bonds; casia 7) Prepare "Advice of Commercial Checks Released and Checks Cancelled" and furnish the Land Bank of the Philippines daily or as often as necessary with the said credit advices; 8) Process and prepare actions to implement decisions of top management on the renewal/termination or request for increase of rentals of buildings and office space rented from private owners; 9) Perform and execute the participatory functions of the National Office in renting or otherwise acquiring of office spaces for regional and district units; prepare/process original or renewal contract of lease; evaluate requests for increase of rentals, transfers to other buildings/locations, etc.; 10) Perform functions and assume responsibilities that may be assigned to it in the implementation of the Bureau's building program with respect to the administration, maintenance and repair of BIR-owned buildings and grounds in the National, Regional and District Offices; aisa dc 11) Monitor the general cleanliness and environmental sanitation of working areas including the canteens and building premises and check on adequate ventilation and lighting facilities and working space in coordination with the Medical and Dental Division; 12) Take charge of the proper utilization, maintenance, disposal and condemnation of the Bureau's electrical and mechanical devices and equipment; 13) Take charge of the purchase of the needed materials and parts for the repair and maintenance works of the electrical and mechanical devices/equipment; and 14) Perform such other related functions as may be assigned to it. D-1 Disbursement and Bonding Section a) Take charge of the payment of salaries and wages of personnel in the National Office; cd b) Prepare payment of traveling and miscellaneous vouchers by commercial checks; c) Direct and control the proper bonding of accountable revenue personnel; d) Process, approve, release or cancel surety bonds of accountable custodians; and e) Perform such other related functions as may be assigned to it. D-2 Printing and Mailing Section a) Provide stencil and mimeograph services of BIR rulings, issuances, BIR forms and other documents requiring mass reproduction; b) Assemble, record and deliver mimeographed copies to the Mailing Unit; c) Undertake the mail service requirements of the Bureau in coordination with the Bureau of Posts; d) Maintain a control and filing system for the Section; and casia e) Perform such other related functions as may be assigned to it. D-3 Miscellaneous Services Section a) Take charge of the contracts of lease entered into by the Bureau with the different lessors including janitorial and security services; b) Prepare vouchers for rental payments, janitorial, security and other services, water, telephone, electric and newspaper bills; c) Take charge of telephone, radio communication services, and the sending of telegrams and cablegrams abroad by Telex machine; d) Perform and execute the participatory functions of the National Office in renting or otherwise acquiring office spaces for regional and district units; preparation/processing of original or renewal of contracts of lease, evaluation of requests for increase of rentals, transfers to other buildings/locations, etc.; aisa dc e) Act on traditional cash advances requested by BIR officials/personnel; f) Attend to all general administrative matters of the Division such as daily routine clerical activities, preparation of periodic reports and efficiency rating of all personnel, recording of attendance, requisition, distribution of supplies and equipment, etc.; and g) Perform such other related functions as may be assigned to it. D-4 Electrical and Mechanical Maintenance Section a) Set up guidelines and procedures for the proper use and maintenance of all electrical and mechanical systems and equipment; b) Take care of the maintenance, upkeep and operation of the Emergency Power Centers, Halon 1301 System, sound, fire alarm and sprinkler, airconditioners, elevator systems and other electrical and mechanical devices/facilities; c) Procure the materials, parts and other items for the maintenance and repair of electrical, mechanical facilities/fixtures of the National Office Building and premises; and d) Perform such other related functions as may be assigned to it. E. The Property Division shall have the following functions: 1) Administer the property management program of the Bureau as well as the maintenance of official motor vehicles; 2) Take charge of the procurement, distribution, accountability and utilization of office supplies, forms and equipment and motor vehicles in the central office; 3) Procure, receive, store and issue upon requisition, all BIR forms needed in the assessment and collection of taxes and for administrative purposes; 4) Procure, receive, store and issue upon requisition all supplies and materials needed by the Central Office; 5) Prepare vouchers for payment of equipment, office supplies, materials, services and other miscellaneous expenses through accredited banks; 6) Coordinate and exercise functional supervision over property management activities in the field offices; cdt 7) Take charge of the proper utilization, maintenance, disposal and condemnation of BIR motor vehicles, equipment and other properties; 8) Exercise advisory and consultative functions with respect to the administration, maintenance and repair of official BIR motor vehicles; 9) Take charge of the procurement of materials and parts for repair and maintenance works of BIR motor vehicles, equipment and other properties; and 10) Perform such other related functions as may be assigned to it. E-1 Procurement Section a) Receive requisition and take charge of the procurement of supplies, materials, forms, equipment, motor vehicles and other properties needed by the organizational units of the Bureau; b) Take charge of the canvassing and keep an up-to-date price index of the items and list of all sources of supplies, materials, equipment, motor vehicles and other properties; and aisa dc c) Perform such other related functions as may be assigned to it. E-2 Warehousing, Distribution and Shipping Section a) Receive and issue supplies, forms, materials, equipment, motor vehicles and other properties purchased by the Bureau and take charge of their storage and safekeeping; b) Maintain a record of the stock-on-hand and requisitions for supplies made by BIR offices and units in the National Office and for forms and equipment in the National and Regional Offices; c) Make recommendations on the consumption needs of the Bureau; extract subsidiary trial balances of supplies, forms, materials, equipment, motor vehicles and other properties according to the accounts classification of the BIR; d) Prepare necessary documents or tracers and undertake the shipment and distribution of supplies, forms, materials and equipment to the offices and units of the Bureau; f) Perform such other related functions as may be assigned to it. casia E-3 Motor Vehicle Maintenance Section a) Set up guidelines and procedures for the use and preventive maintenance of official motor vehicles; b) Take charge of the servicing, overhauling and repair of BIR vehicles; c) Act on and recommend the disposal and condemnation of unserviceable vehicles, tires, spare parts etc.; and d) Perform such other related functions as may be assigned to it. E-4 Records Control and Maintenance Section a) Maintain an inventory of accountable properties acquired by the Bureau through a systematic numbering and recording of the said properties; b) Process clearances of revenue personnel pertinent to their resignation, retirement, long leave of absence, etc.; c) Maintain records of equipment, motor vehicles and other properties purchased by the Bureau and take charge of their disposition, storage or safekeeping; d) Take charge of the insurance and registration of the motor vehicles in the National Office; e) Take charge of the repair of defective equipment such as typewriters, calculators, metering and adding machines, as inspected by the technicians of the Division, as well as the disposal of condemned, unserviceable equipment, supplies and materials of the National Office; f) Attend to all general administrative matters of the Division such as daily routine clerical activities, preparation of periodic reports and efficiency ratings of the personnel, records and reports of attendance, requisition, distribution of supplies and equipment, etc.; and g) Perform such other related functions as may be assigned to it. F. The Accountable Forms Division shall have the following functions: 1) Administer the Accountable Forms Management Program of the Bureau relative to procurement and printing of revenue accountable forms; cd i 2) Provide staff services for the development of guidelines and procedures for the systematic and effective execution of the program; 3) Receive, store, distribute and dispose of all internal revenue stamps and labels and other miscellaneous accountable forms such as revenue official receipts, bank confirmation receipts, payment orders, letters of authority, authority to cancel assessment, etc.; 4) Maintain necessary books of accounts, including vault ledgers, bin cards and stock cards for all accountable forms and subsidiary ledgers for accountabilities of accountable officers who requisition said forms directly from the Accountable Forms Division; 5) Undertake and monitor status of shipment and delivery of accountable forms to Regional Offices and Offices of City and Provincial Treasurers outside of Metro Manila; 6) Maintain all records of documentation in administering the Accountable Forms Management Program of the Bureau particularly in the issuances, shipment, delivery, losses and disposal of the accountable forms; 7) Undertake the safekeeping of all obsolete, damaged and cancelled accountable forms and coordinate with the Committee on Disposal of Specialized Accountable Forms for its disposal upon approval of the Commissioner; 8) Process monthly reports of accountability and applications for clearance of Bureau personnel; and 9) Perform such other related functions as may be assigned to it. F-1 Procurement Section a) Set up guidelines and procedures for the systematic procurement of revenue accountable forms; b) Prepare the annual program for the procurement of the revenue accountable forms; c) Keep and maintain records on unit costs of acquisition of each item of revenue accountable forms; d) Prepare necessary papers/documents on procurement and supervise actual procurement activities; e) Cause the inspection and acceptance of BIR accountable forms delivered by suppliers/printers; facilitate/make representations for correction of discrepancies discovered and replacement of items found defective; and f) Perform such other related functions as may be assigned to it. F-2 Stamps and Labels Section a) Set up guidelines and procedures for the receipt, safekeeping and issuance of all internal revenue stamps and labels; b) Receive internal revenue stamps and labels delivered by suppliers/printers after inspection thereof by the BIR Inspection and Acceptance Committee; c) Process requisitions for internal revenue stamps/labels, prepare the documents needed, and issue the stamps/labels to authorized requisitioners; d) Keep and maintain bin/stock cards for each denomination of stamps and kind of official labels kept in the vaults, reflecting the daily receipts, issuances and balances of particular items; aisa dc e) Conduct an annual physical inventory of internal revenue stamps and official labels and compare the same with the balances of the items appearing in the vault ledgers and bin/stock cards to detect possible losses; f) Report to management losses/damages of internal revenue stamps and labels for appropriate action; and g) Perform such other related functions as may be assigned to it. F-3 Miscellaneous Accountable Forms Section a) Set up guidelines and procedures for the receipt, safekeeping and issuance of miscellaneous accountable forms such as revenue officials receipts, payment orders, letters of authority, etc.; b) Receive miscellaneous accountable forms delivered by suppliers/printers after inspection thereof by the BIR Inspection and Acceptance Committee; c) Process requisitions for miscellaneous accountable forms, prepare the documents needed and issue the miscellaneous accountable forms to authorized requisitioners; casia d) Keep and maintain bin/stock cards for each type of miscellaneous accountable forms kept in the vaults, reflecting the daily receipts, issuances and balances of particular items; e) Conduct an annual physical inventory of miscellaneous accountable forms and compare the same with the balances of particular items appearing in the vault ledgers and bin/stock cards to detect possible losses; f) Report to management losses/damages of miscellaneous accountable forms for appropriate action; and g) Perform such other related functions as may be assigned to it. G. The Medical and Dental Division shall have the following functions: 1) Conduct medical and dental consultations and follow-up for all employees during regular offices hours; casia 2) Provide starter dosage of medications for complaints such as headache, hypertension, cough, colds, anginal pains, abdominal pains, dizziness, vomiting, toothaches, and other common ailments to all employees; 3) Attend immediately to the medical and dental emergency needs of employees and visitors occurring within the premises and if necessary, refer them to the hospital; 4) Render minor surgical procedures as cleaning, debridement, suturing and dressing of wounds, incisions, etc., for medical cases and extraction for dental cases; 5) Recommend cases for hospitalization, requiring further work-ups and/or management; 6) Oversee the general cleanliness and environmental sanitation of working areas including the canteens and building premises and check on adequate ventilation and lighting facilities and working space; 7) Study possible source of stress among personnel and recommend measures to minimize or prevent said conditions; cd 8) Provide an updated and adequate health record of each employee; 9) Report communicable diseases encountered and undertake surveillance and investigation and take measures to prevent these diseases; 10) Issue medical certificate when necessary; 11) Conduct lectures, film showing, open forum on any medical/dental topic upon request; 12) Provide diagnostic, preventive, restorative and surgical dental treatment; 13) Conduct pre-employment examinations to include history and physical examinations as well as annual routine medical/dental check-up to all employees; and 14) Perform such other related functions as may be assigned to it. G-1 Medical Section a) Conduct medical consultations and follow-ups of all employees during regular offices hours; b) Provide starter dosage of medications for common complaints such as headaches, hypertension, cough, colds, anginal pains, abdominal pains, dizziness, vomiting, etc. to all employees; c) Attend to all medical emergency needs of employees and visitors occurring within the premises for immediate management and subsequent referral to hospitals, if necessary; d) Render minor surgical procedures as cleaning, debridement, suturing and dressing of wounds, incision and drainage, etc.; e) Recommend cases for hospitalization requiring further work-ups and/or management; f) Coordinate with the General Services Division for prompt and proper sewage and waste disposal and other sanitation measures; g) Conduct on-the-spot inspection of food preparation handling and serving; cd i h) Study possible sources of stress and recommend measures to minimize, if not prevent the same; i) Conduct educational health campaign through lectures and distribution of informative materials; j) Conduct pre-employment examinations to include history and physical examinations, as well as annual medical routine check-ups to all employees; and k) Perform such other related functions as may be assigned to it. G-2 Dental Section a) Conduct dental consultations and follow-ups of all employees during regular offices hours; casia b) Provide starter dosage of medications for common complaints of toothache and other dental cases to all employees; c) Attend to the dental emergency needs of employees and visitors occurring within the office premises and if necessary, give subsequent referrals to hospitals; d) Render minor surgical procedures as cleaning, debridement, incision and drainage, extraction and other dental cases; e) Provide diagnostic, preventive and restorative surgical dental treatment; f) Provide an adequate and updated dental record of each employee; g) Conduct lectures, film showing, open forums on any dental topic upon request; and h) Perform such other related functions as may be assigned to it. IV. Repealing Clause : This Order supersedes the provisions of RAO No. 10-84 (dated August 27, 1984) and RAO No. 1-86 (dated November 18, 1985) insofar as it pertains to the abovementioned functions and all revenue issuances or portions thereof which are inconsistent with the provisions of this Order. V. Effectivity : This Order shall take effect immediately. cd BIENVENIDO A. TAN, JR. Commissioner