Amendment to Revenue Memorandum Order No. 31-95, amending RMO 15-95, delegating the signing/approval of Reports of Investigation of the Tax Fraud Division

January 4, 1996 REVENUE MEMORANDUM ORDER NO. 01-96 SUBJECT : Amendment to Revenue Memorandum Order No. 31-95, A mending RMO 15-9 5, Delegating the Signing/Approval of Reports of Investigation of the Tax Fraud Division TO : All Internal Revenue Officers, Employees and Others Concerned In order to clarify the extent of authority to approve reports of investigation not recommending criminal prosecution and to expedite actions of the same, the second paragraph of RMO 31-95 is hereby amended to read as follows: "Likewise, the approval of all reports of investigation not recommending criminal prosecution submitted by the Tax Fraud Division is hereby delegated to the Assistant Commissioner, Intelligence and Investigation Service, and in the absence of the ACIR-IIS, to the Head Revenue Executive Assistant, Intelligence and Investigation Service. However, in the event there exist issues that need further deliberation, the same shall be submitted to the Tax Fraud Committee-National Office for evaluation. The authority to approve reports of investigation shall include the signing of Assessment Notice, Demand Letter, and Revenue Officers Audit Reports." The remaining provisions of RMO 31-95 dated September 22, 1995 shall remain in force and the amendments made in this Orders shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner