Creating the Offices of Assistant Commissioner for Operations and Assistant Commissioner for Administration, and Defining the Functions of Each Office

February 21, 1964 REVENUE MEMORANDUM CIRCULAR NO. 04-64 TO : All Personnel of the Bureau of Internal Revenue SUBJECT : Creating the Offices of Assistant Commissioner for Operations and Assistant Commissioner for Administration, and Defining the Functions of Each Office 1. In order to assist the Commissioner of Internal Revenue in his duties and in view of the special assignment of Deputy Commissioner Misael P. Vera to the Office of the Secretary of Finance, the following offices are temporarily created in the Bureau of Internal Revenue under the direct supervision and control of the Commissioner: LexLib a) Assistant Commissioner for Operations; and b) Assistant Commissioner for Administration 2. The Assistant Commissioners shall perform such duties as shall from time to time be assigned to them by the Commissioner. 3. During the assignment of Deputy Commissioner Misael P. Vera to the Office of the Secretary of Finance, the Assistant Commissioners shall take over all the functions of the Office of the Deputy Commissioner of Internal Revenue. Such functions shall be divided between the two Assistant Commissioners is follows: I. Assistant Commissioner for Operations a) Exercises administration and control over the Assessment, Collection and Inspection Department; b) Signs original letters of demand and tax liens involving assessment of over P20,000 but not over P100,000, except those originating from the Investigation Division of the National Office and the Investigation Branches of the various Regional Offices, all of which latter cases shall be approved by the Commissioner of Internal Revenue; c) Approves examiner's or agent's field and office audit reports, as well as tax determinations, involving assessments of more than P20,000 but not more than P100,000, except those originating from the Investigation Division of National Office and the Investigation Branches of the various Regional Offices, all of which latter cases shall be approved by the Commissioner of Internal Revenue; d) Approves bonds filed by taxpayers not in excess of P100,000; e) Signs warrants of distraint and levy and garnishment involving tax delinquencies not in excess of P100,000; f) Approves permits to engage in business subject to specific tax well as permits to engage in wholesale leaf tobacco business; g) Approves requests for extension of time within which to file tax returns required by law and regulations, inventories and such other returns of information that are required or may be required under existing laws and regulations; h) Signs letters addressed to other government bureaus and offices when the subject matter thereof is routinary in character and when such letters originate from the Assessment, Collection and Inspection Department; and i) Acts on all other matters wherefore acted upon by the Deputy Commissioner of Internal Revenue under existing rules and regulations when such matters originate from the Assessment, Collection and Inspection Departments. II. Assistant Commissioner for Administration a) Exercise administration and control over the administrative Services and Management and Planning Departments; b) Signs treasury warrants covering disbursements of the Bureau of Internal Revenue as well as all warrants covering refunds of taxes duly approved by the Commissioner of Internal Revenue. c) Approves reimbursement and other expense vouchers after having been duly processed, passed upon or correctness and duly initialed by the proper chief of division or department, or his assistant; except those authorized to be approved by Regional Directors in accordance with paragraph 1 of Memorandum Order No. V-664; d) Approves applications for the drawing of partial salaries; leaves of absence not exceeding 60 days; GSIS applications; WAPCO Position Description Forms for positions Below R-50; payrolls for emergency employees and other papers and correspondence of similar nature; e) Signs letters addressed to other government bureaus and offices when the subject matter thereof is routinary in character and when such letters originate from the Administrative services and Management & Planning Departments; and f) Acts on all other matters heretofore acted upon by the Deputy Commissioner of Internal Revenue under existing rules and regulations when such matters originate from the Administrative Services and Management & Planning Departments. 4. The Legal Department shall function directly under the Office of the Commissioner and all matters acted upon by such Department shall be routed directly to the Office of the Commissioner, provided however, that when the exigencies of the service so require, the Commissioner may assign by special order the supervision and control of such Department to either Assistant Commissioner. 5. In all such matters enumerated above requiring the signature of the Assistant Commissioner concerned, such Assistant Commissioner shall sign in the name of the Commissioner of Internal Revenue, as follows: cdpr BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue By: ________________________________ Assistant Commissioner for Operations (Or Administration, as the case may be) 6. For purposes of proper identification of papers, correspondence and other communications prepared directly in the Offices of the Assistant Commissioners, the following source codes are hereby assigned to them: B-1 Assistant Commissioner for Operations B-2 Assistant Commissioner for Administration 7. Any order, circular, regulation and/or provision or provisions of such order, circular or regulation inconsistent with the provisions of this memorandum circular are hereby temporarily modified and suspended until such time as the Deputy Commissioner of Internal Revenue resumes his functions and responsibilities. 8. This memorandum circular shall take effect upon its approval. prcd (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance