Amending Revenue Memorandum Order No. 35-90

2003 REVENUE MEMORANDUM ORDER NO. 09-03 SUBJECT : Amending Revenue Memorandum Order No. 35-90 TO : All Internal Revenue Officers and Others Concerned I. Objective In order to avoid delay in the issuance and signing of the Subpoena Duces Tecum in the Regional Offices, the Chief, Legal Division is hereby identified as an ancillary official authorized to sign subpoenas. II. Amendment Accordingly, Section C of Revenue Memorandum Order No. 35-90 is hereby amended to read as follows: acAIES "C. Signatories For control and monitoring purposes, only the following revenue officials are hereby authorized to issue subpoenas , to wit: 1) National Office a. Assistant Commissioner, Legal Service 2) Regional Office a. Director, or in his absence, the b. Assistant Director, or the c. Chief, Legal Division, only as an alternate signatory as may be authorized by the Regional Director thru a Regional Assignment Order This does not however preclude the Commissioner and Deputy Commissioners to exercise their authority under the National Internal Revenue Code to issue subpoena in appropriate cases." III. Repealing Clause Revenue Memorandum Order No. 35-90 and all other issuances inconsistent herewith are modified accordingly. IV. Effectivity This Revenue Memorandum Order shall take effect immediately. (SGD.) GUILLERMO L. PARAYNO, JR. Commissioner of Internal Revenue