Amending further Revenue Memorandum Order No. 65-75, As Amended, the Subject Matter of which is "Designation of Officials Authorized to Sign Correspondence and Papers in the Bureau and Defining the Flow of Papers and Correspondence"

January 16, 1978 REVENUE MEMORANDUM ORDER NO. 02-78 SUBJECT : Amending further Revenue Memorandum Order No. 6 5-7 5, As Amended, the Subject Matter of which is "Designation of Officials Authorized to Sign Correspondence and Papers in the Bureau and Defining the Flow of Papers and Correspondence" TO : All Internal Revenue Officers, Employees and Others Concerned In order to expedite action on correspondence and papers especially on matters which are voluminous and routinary in nature, the following amendments to the said Revenue Memorandum Order are hereby promulgated for the guidance of all concerned: cdt Correspondence prepared in the different services for the signature of the Commissioner of Internal Revenue should now be prepared for the signature of the Deputy Commissioner of Internal Revenue or the Assistant Commissioner of Internal Revenue as indicated hereunder: A. Assessment Service Deputy Commissioner 1. Actions on requests for certification of payments or information involving assessment of taxes. B. Specific Tax Service Deputy Commissioner 1. Permits to Import or sell cigarette bobbins or other raw materials for use in the manufacture of articles subject to specific tax from the manufacturer to the cigarette factory or from one cigarette factory to another cigarette factory. 2. Permits to dispose of raw materials which are no longer usable in the manufacture of articles subject to specific tax. 3. Permits to remove free of tax fermented liquor that has become sour or otherwise damaged so as to be unfit as such in accordance with existing regulations. 4. Permits to destroy tobacco wastes. 5. Mission orders directing personnel to proceed to regions outside of the Greater Manila Area to check and verify shipments and records of petroleum products and other miscellaneous articles. 6. Permit to remove from place of manufacture any apparatus or mechanical contrivance for the manufacture of articles subject to specific taxes and to install, dismantle or transfer the same. 7. Letters to taxpayers relaying information of new policies of the bureau or answering queries clarifying ambiguities on the provisions of circulars. Assistant Commissioner Abrahan 1. Approval of registration of commercial labels for alcohol and other alcoholic products. C. Collection Service Deputy Commissioner 1. Grant or denial of requests of taxpayers for payment of taxes on installment basis if the total amount involved is below P100,000.00. 2. Requests to the Secretary of Finance for the designation of Municipal Treasurers as Acting Collection Agents in municipalities where there are no regular bureau personnel assigned. 3. Communications to taxpayers or their counsel explaining assessments previously issued. Assistant Commissioner Abrahan 1. Communications addressed to Regional Directors and Revenue District Officers requesting submission of reports. 2. Forwarding of dockets pursuant to reinvestigations approved by the Commissioner in accordance with standing rules and regulations on the matter. D. Legal Service Deputy Commissioner 1. Proof of claim to be filed with a. Insurance Commissioner against surety company in the process of liquidation. b. Proper court against the estate of deceased persons in settlement proceedings. c. Court of First Instance against the petitioner in insolvency proceedings. d. Court of First Instance against corporations in the process of dissolution. 2. Motion to withdraw complaint based on approved memorandum of the Commissioner. 3. Motion to dismiss based on approved memorandum of the Commissioner. 4. Refund or tax credit of double payments duly verified irrespective of amount. 5. Denials of claims for tax credit or refund on the ground of prescription, or for failure to substantiate the claim, or for lack of reliquidation statement issued by the Bureau of Customs. Assistant Commissioner Carpio 1. Stipulation of facts based on evidence of record. 2. Tax clearance certificate and certificate of payment of estate or gift tax to be filed with the Register of Deeds for the purpose of transferring real properties or real rights to a donee, legatee or heir. 3. Petition for preliminary attachment of properties of revenue personnel charged with malversation of public funds. E. Financial and Management Service Assistant Commissioner Abrahan 1. Different forms submitted to the Budget Commission except the transmittal letter which should be prepared for the signature of the Commissioner. 2. Submission of the list of retirees to the Budget Commission with the accompanying forms. 3. Budget reports such as monthly report of income, financial report of operations and quarterly report of cash disbursement and unpaid obligations prepared in the Accounting Division. 4. Reports of the Career Development Division containing the monthly report of in-service training. F. Administrative Service Deputy Commissioner 1. Indorsement to the Office of the President of requests for permission to go abroad. 2. Letter to the Secretary of Finance requesting approval of the designation of Special Disbursing Officers. 3. Letter to the Secretary of Finance recommending approval of contracts of lease between the bureau and owners of buildings rented by the bureau for district offices. Assistant Commissioner Abrahan 1. Referral to the Department of Finance of claims for benefits of employees separated under Letter of Instructions Nos. 12 and 14-A. 2. Letters to Regional Directors informing them of the signing of the appointment of a recruit by the Commissioner and authorizing the new employee to report for duty. 3. Letter to the personnel assigned or designated as Special Disbursing Officer informing them of the approval of such designation. 4. Requisition for binding of accountable forms and requisitions for surcharging for approval by the Commissioner of Internal Revenue. G. Extent of Delegation The correspondence above-mentioned, the signing of which has been delegated to the Deputy Commissioner and the Assistant Commissioners, shall be in addition to those contained in Revenue Memorandum Order No. 65-75 and the amendments thereto. If there is any correspondence to be prepared in the services and divisions which is not included or not clarified in this memorandum order or in Revenue Memorandum Order No. 65-75 and the amendments thereto, which the Service Chief or Division Chief concerned believes can be signed by the Deputy Commissioner or Assistant Commissioner, the Service Chief or Division Chief concerned shall consult the Office of the Commissioner. H. Effectivity The provisions of this Revenue Memorandum Order are effective immediately and all those concerned are enjoined to follow strictly the provisions thereof. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8