Duties and Responsibilities of Personnel Holding Position in an Officer-In-Charged (OIC) Capacity

March 10, 2016 REVENUE MEMORANDUM ORDER NO. 009-16 SUBJECT : Duties and Responsibilities of Personnel Holding Position in an Officer-In-Charged (OIC) Capacity TO : All Internal Revenue Officers and Others Concerned For the uniform understanding of all concerned, it is hereby reiterated and clarified that all internal revenue personnel holding positions in an OIC capacity shall exercise authority and discharge duties and assume responsibilities as if they are holding the employment item for the particular office, subject to the limitations under the law and pertinent internal revenue issuances. Accordingly, the person holding an OIC-Regional Director position is equally authorized to and responsible as that of a regular Regional Director for issuing electronic Letters of Authority (eLA) and assessment/demand notices, among others. Also, an OIC-Revenue District Officer is equally authorized and responsible for the issuance of an electronic Certificate Authorizing Registration (eCAR) as the regular RDO. Please be guided accordingly. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue