Guidelines on the Splitting of Revenue Region 4B and the Regrouping of Revenue Districts in Revenue Regions 3A, 3B, 4A and 4C

January 14, 1988 REVENUE MEMORANDUM ORDER NO. 02-88 SUBJECT : Guidelines on the Splitting of Revenue Region 4B and the Regrouping of Revenue Districts in Revenue Regions 3A, 3B, 4A and 4C TO : All Internal Revenue Officers and Others Concerned In order to facilitate the actual implementation of the splitting of Revenue Region 4B and the regrouping of Revenue Districts per RMO 13-87, the following guidelines are hereby issued for compliance by all concerned: aisa dc 1. Revenue Regional Office(s) Revenue Region 4B1 (Quezon City) shall hold office at the BIR Bldg., Quezon Avenue corner Scout Santiago, Quezon City, together with RDO 30 (North, Q.C.) and RDO 30A (South Q.C.). Revenue Region 4B2 (Makati) shall hold office at the Atrium Bldg., Buendia Extension, Makati, together with RDO 32 (East Makati) and RDO 32A (West Makati). Revenue District Office 33 (Pasay City) which is presently located at the Atrium Bldg. shall be transferred to a suitable location in Pasay City. 2. Furniture and Equipment A Committee shall be created to supervise the equitable allocation of furniture and equipment of the present Revenue Region 4B to the newly-created RR4B1 and RR4B2. The furniture and equipment as allocated by the Committee to these regions shall automatically form part of their inventory. acd The Committee shall be composed of the following: Chairman Chief, Administrative Service Members Revenue Regional Director, RR 4B1 (Quezon City) Revenue Regional Director, RR 4B2 (Makati) Chief, Property Division Chief, Administrative Branch (RR4B1, Q.C.) Chief, Administrative Branch (RR4B2, Makati) In the case of Revenue District Offices transferred to other Revenue Regions, the entire furniture and equipment charged to the RDOs shall similarly be transferred. These RDOs concerned shall undertake an actual physical inventory of their entire furniture and equipment which shall be turned over to the new mother region. 3. Budgetary Appropriations Pending realignment of appropriations by the Department of Budget and Management, the operational funding requirements of RR 4B1 and 4B2 shall be charged against the funds originally released for RR 4B. Likewise, the funding needs of revenue districts in other regions affected by the regrouping shall be charged against the appropriation of their mother region. For this purpose, RR 4B1 AND 4B2 as well as the other revenue districts involved shall submit to the Central Office their monthly funding requirements in such form and detail as may be required, to serve as basis for the latter to release funds to RR 4B1 and 4B2 and other revenue regions to which the revenue districts were transferred. With respect to the salaries of personnel, a cut-off date in paying the personnel in their original mother region shall be established by the Central Office, taking into account the date of issuance or pertinent Travel Assignment Orders and the preparation of the necessary payrolls. 4. Tax Returns/Tax Dockets/Records All original copies of tax returns for the past three (3) years on file in the Administrative Branches of the affected regions per RAO 13-87, including all taxpayers' dockets/records in the possession of the different branches, shall be sent to the Revenue Regions where they properly belong. acd 5. Staffing The approved Staffing Pattern under Executive Order No. 127 of Revenue Regions 4B1 and 4B2, taking into consideration the regrouping of Revenue District Offices under RAO 13-87, shall be strictly followed. Where a Revenue District Office is transferred from one Revenue Region to another, the entire personnel complement indicated in its pattern shall correspondingly be transferred. Likewise, all revenue personnel who shall be served new Travel Assignment Orders shall clear themselves of all money and property accountabilities before transferring. This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner