Delegation of Authority on Administrative Matters

January 20, 1972 REVENUE MEMORANDUM CIRCULAR NO. 04-72 SUBJECT : Delegation of Authority on Administrative Matters TO : All Officers, Employees and Others Concerned In order to guide the officers and employees of the Bureau of Internal Revenue on the procedures to be followed in the delegation of authority on administrative matters, there is quoted hereunder the provisions of Department Order No. 77-71: "DEPARTMENT ORDER NO. 77-71 "Pursuant to the provisions of Executive Order No. 284, delegating authority on administrative actions in the executive branch of the government and in order to effect greater efficiency and effectiveness in the administrative operation of the Department of Finance as well as the bureaus and offices under it, the administrative action on the following matters are hereby delegated to the bureaus and offices under the Department of Finance: "Function Official Legally Official to Whom Authorized to Delegation is Perform Made Function "A. PERSONNEL MATTERS "1. Application for Department Secre- Bureau Direc- permission to tary (Sec. 12, tors who shall teach or exercise Rules XVIII, CS act for the a profession Rules, 1962) Department Sec- retary "2. Approval of com- Department Secre- Bureau Direc- mutation of vaca- tary (Secs. 2, 12 tors who shall tion and sick & 26, Rule XVI, act for the De- leave (including Revised CS Rules partment Sec- maternity leave) 1962) retary "3. Approval of leave Department Secre- without pay in tary (Sec. 30, Rule -do- excess of sixty XVI, Revised CS. (60) days but not Rules, 1962) beyond one year "B. SUPPLY MATTERS "1. Matters relative Department Secretary to negotiate con- (E.O. 298, s. 1940 -do- tracts for services as amended by E.O. or for furnishing 40, s. 1963) supplies, materials and equipment to the government involving an amount of P50,000.00 or less "2. Contracts wherein Department Secretary -do- the government is (E.O. 70, s. 1967, required to pay as amended by E.O. 218 for services not s. 1970) yet rendered and/ or for supplies and materials not delivered where the contract amount is P50,000.00 or less "In addition to the above matters, the bureaus and offices under the Department of Finance are delegated with authority to act on: "The approval of application for terminal leave of resigning or retiring official and employee. "All matters regarding negotiated contract of service of furnishing materials and supplies should also be computed on a yearly basis and as provided herein above should be P50,000.00 or less per fiscal year. Unless urgently necessary, no division of contracts should be permitted. It is understood, that should rules and regulations require that action on the above matter be passed upon by other executive offices other than the Department of Finance, the same shall be observed. "To effect greater efficiency in administrative actions, the bureau directors may deem it wise to delegate any of the above authorities to their regional directors and/or their equivalents such as Port Collectors, etc. In this case, they may recommend such delegation to the Secretary who alone can make the proper delegation to the officials recommended. "This Order shall take effect December 1, 1971. "(Sgd.) CESAR VIRATA Secretary" "November 25, 1971" All those concerned are hereby enjoined to comply accordingly. aisa dc MISAEL P. VERA Commissioner of Internal Revenue