Creation of Arbitration Committee

December 17, 1963 REVENUE MEMORANDUM ORDER NO. 08-64 SUBJECT : Creation of Arbitration Committee Despite the fixing or delineation of the boundaries of the various Inspection Districts and Regional (Districts) Offices, differences of opinions regarding jurisdictional responsibilities over taxpayers may from time to time arise. The recent re-districting of the BIR Regional Offices may also give rise to divergent views as to who should take jurisdictional responsibility over records, documents and equipment between existing Regional Offices and the newly created ones. To settle differences or reconcile official views on jurisdiction over taxpayers, records, documents and other papers, and equipment in the Bureau of Internal Revenue, there is hereby created a committee under the Office of the Commissioner to be known as Arbitration Committee. lexlib The composition of the Committee shall be as follows: Revenue Operations Head (Mgt. & Planning) Chairman Revenue Operations Head (Assessment) Member Revenue Operations Head (Collection) Member Revenue Operations Head (Legal Dept.) Member Revenue Operations Head (Adm. Services) Member The Committee shall meet as often as may be necessary or whenever controversies specifically involving jurisdictional responsibility over taxpayers, records, documents and other papers, and equipment shall have been arisen between two or more BIR officials. It shall have authority to decide such controversies and for this purpose the Committee may call upon officials involved in such controversies to present their contending views either orally or in writing. The Committee shall develop its own internal rules and procedures to guide its activities. Any Regional Director, Chief Revenue Officer, or official of the BIR who claims that a taxpayer, record, document or other paper or equipment belongs to or falls within his jurisdiction and such claim is contested by another BIR official or officials shall elevate his claim to the Arbitration Committee, giving the reason or reasons for his claim. The other BIR official or officials contesting such claim are also required to submit their reason or reasons supporting their counter-claim. All controversies of such nature as mentioned above and which are brought before the Committee shall be decided within fifteen (15) days upon receipt or presentation of the claim. The decision of the Committee is appealable to the Commissioner of Internal Revenue within ten (10) days after receipt by the appellant of the notice of decision. The decision of the Commissioner of Internal Revenue shall be final and executory. The Chief, General Services Division, is hereby designated to act as the Executive Secretary of the Committee. He shall be responsible for keeping a record of the activities of the Committee and shall have custody of all records or papers presented or submitted to the Committee. He is further responsible for providing supportive services to the Committee. The Committee shall report to the Commissioner of Internal Revenue every decision or action it shall have taken in connection with such controversies for final decision. Any order or provisions of orders inconsistent with the provisions of this Order are hereby repealed or modified. This Order takes effect immediately. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue