Addendum to RAO 5-88, Relative to Estate and Donor's Tax Clearances Within the Jurisdiction of the National Office
Revenue Administrative Order No. 21-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Administrative Orders • Jul 27, 1988
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July 27, 1988 REVENUE ADMINISTRATIVE ORDER NO. 21-88 SUBJECT : Addendum to RA O 5- 88, Relative to Estate and Donor's Tax Clearances Within the Jurisdiction of the National Office TO : All Internal Revenue Officials and Others Concerned Supplemental to RAO 5-88, the function relative to the processing of applications for estate and donor's tax clearances within the jurisdiction of the National Office (per RMO 15-85, as amended by RMO 32-86), shall be the responsibility of the Audit Review Unit of the Special Operations Service. The said additional function of the Audit Review Unit shall be defined as follows: "Prepare and process estate and donor's tax clearance certificates within the jurisdiction of the National Office." aisa dc Correspondingly, the approval and issuance of the above-mentioned tax clearance certificates shall rest with the Special Operations Service. Please be guided accordingly. BIENVENIDO A. TAN, JR. Commissioner
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