Creation of a Revenue Regional Office pursuant to Executive Order No. 220 and Administrative Order No. 36, which establishes the Cordillera Administrative Region

November 14, 1988 REVENUE ADMINISTRATIVE ORDER NO. 23-88 SUBJECT : Creation of a Revenue Regional Office pursuant to Executive Order No. 2 20 and Administrative Order No. 3 6, which establishes the Cordillera Administrative Region TO : All Internal Revenue Officers and Others Concerned I. Objectives : This Order is issued: A. To implement Administrative Order No. 36, pursuant to Executive Order No. 220, providing for the establishment of Regional Offices in the Cordillera Administrative Region; B. To effect a closer, more thorough and effective administrative control and supervision of field operations/activities in the Cordillera towards the enhancement of revenue collections; and C. To delineate jurisdictional responsibilities in revenue enforcement in the Cordillera and other adjacent existing Revenue Regions. II. Policies : To achieve these objectives, the following are hereby promulgated: A. A Revenue Regional Office is hereby created in the Cordillera Administrative Region (CAR); B. The Revenue Region CAR shall cover the provinces of Abra, Benguet, Mt. Province and the chartered City of Baguio which had comprised part of Revenue Region 1 and the provinces of Ifugao and Kalinga-Apayao which had comprised part of the Revenue Region 2; C. Revenue District Office Nos. 3 Abra, Bangued, 5 Baguio City and 6 Bontoc, Mt. Province of Revenue Region 1 and Revenue District Office Nos. 10 Tabuk, Kalinga-Apayao and 12 Lagawe, Ifugao of Revenue Region 2 shall be transferred to and shall be under the jurisdiction of Revenue Region CAR; and D. The station town of the presently existing Revenue Region 1, currently situated in Baguio City, shall remain in the said city. Likewise, the seat/station town of the Revenue Region CAR shall be established in Baguio City, separate from the Office of Revenue Region 1. III. Organization : The Revenue Region CAR shall be headed by a Revenue Regional Director, assisted by an Assistant Revenue Regional Director. The Revenue Regional Office CAR, down to unit level, shall follow the organizational structure provided for under Section 2 of Revenue Administrative Order No. 11-88. cd i IV. Functions : The Revenue Region CAR shall adhere to the statement of functions of the Revenue Regional Office provided for in Revenue Administrative Order No. 11-88, as amended by Revenue Administrative Order No. 22-88. V. Other Guidelines : A. Staffing The staffing pattern for the Revenue Region CAR as approved by the Department of Budget and Management, shall be followed strictly. Appointments to positions shall be based on the plantilla to be prepared by the Personnel Division. B. Budgetary Appropriation The operational funding requirement for the Revenue Region CAR shall be taken from the special budget approved for the CAR for 1988. For 1989 and thereafter, the funding requirement of Revenue Region CAR shall be incorporated in the regular budget of the BIR . aisa dc C. Furniture and Equipment All the needed equipment and furniture shall be purchased by the National Office, using funds allocated for the purpose. Consequently, these newly acquisitioned equipment and furniture and all those in the possession of the Revenue Regional Office (Revenue Region 1) shall be equitably apportioned between the Revenue Regional Offices of Revenue Region CAR and Revenue Region 1. D. Tax Returns/Tax Dockets/Records All original copies of tax returns for the past three (3) years on file in Administrative Branches of Revenue Regions 1 and 2, including all taxpayers' dockets/records in the possession of the said branches, shall be transferred to Revenue Region CAR. VI. Repealing Clause : This Order supersedes all revenue issuances or portions thereof inconsistent herewith. VII. Effectivity : This Order shall take effect immediately. BIENVENIDO A. TAN, JR. Commissioner