Amending Pertinent Provisions of Revenue Memorandum Order No. 38-2011 Guidelines and Procedures in the Implementation and Compliance with Issued Revenue Travel Assignment Orders (RTAOs)/Revenue Special Orders (RSOs) Covering Transfer/Reassignment of Personnel

October 25, 2011 REVENUE MEMORANDUM ORDER NO. 039-11 SUBJECT : Amending Pertinent Provisions of Revenue Memorandum Order No. 38-2011 Guidelines and Procedures in the Implementation and Compliance with Issued Revenue Travel Assignment Orders (RTAOs)/Revenue Special Orders (RSOs) Covering Transfer/Reassignment of Personnel TO : All Internal Revenue Officials and Employees Concerned I. Objectives 1. This Order is being issued to correct typographical error and amend pertinent provisions relative to the penalty for 2nd Offense for Light Offenses stated in Annex D. II. Amendatory Provisions 1. Section IV, B, No. 3 is hereby amended to read as follows: HTacDS "3 Head of Office Personally serve the RTAOs/RSOs immediately to subject revenue personnel and ensure that the Proof of Service and Acknowledgement Receipt portion of the transmittal letter are duly signed; xxx xxx xxx" 2. Annex D, B is hereby amended to read as follows: B. Light Offenses Infraction Penalties 1st offense Reprimand xxx xxx 2nd offense Suspension for one (1) day to thirty (30) days 3rd offense Dismissal III. Repealing Clause All other provisions of issuances, circulars and memoranda inconsistent herewith are hereby repealed, amended or modified accordingly. DHSEcI IV. Effectivity This Order shall take effect immediately. (SGD.) KIM S. JACINTO-HENARES Commissioner of Internal Revenue