Certificate of Appearance

January 8, 1991 REVENUE MEMORANDUM ORDER NO. 04-91 SUBJECT : Certificate of Appearance TO : All Revenue Officials and Employees It has been observed that some officials and employees coming to the Central Office request for a certificate of appearance without presenting any document/ order from the Regional Director concerned authorizing them to transact official business with a particular office. cdt In order to minimize loss of manhours, and in line with the present austerity program of the government, officials are enjoined to limit authorizations for official travel to those that are absolutely necessary, issuing, for the purpose, a memorandum for the particular employee and indicating the nature of business to be transacted, and with what office. This procedure should be observed in all travel from one region/province to another or to the National Office. A certificate of appearance shall then be issued by the head of the office where business has been transacted, based on the authorization presented. cdt Regional Directors coming to the Central Office on official business shall get their certificate of appearance from the Office of the Commissioner or the Deputy Commissioners, depending on which of these officials they have consulted or conferred with. (SGD.) JOSE U. ONG Commissioner of Internal Revenue