Rules and Regulations for Procedures Before the Appeals Committee
Revenue Memorandum Order No. 09-88 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Feb 15, 1988
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February 15, 1988 REVENUE MEMORANDUM ORDER NO. 09-88 SUBJECT : Rules and Regulations for Procedures Before the Appeals Committee The following rules shall be observed in all appeals taken to the Appeals Committee. 1. Provided a quorum is present, the Appeals Committee may sit and act. All decisions shall be based on the written vote of a majority of participating members. The Chairman of the Committee or the Vice-Chairman in his absence shall not vote in case of tie. 2. The secretary of the Committee shall be Mrs. Joyce B. D'Bayan. 3. The Committee shall meet every Tuesday and Thursday at 9:00 A.M. at the office of the CIR provided that appeals are available otherwise the meeting shall be adjourned automatically. 4. Voting on any appeal shall be in writing without the identity of the voting member appealing thereon and shall be opened by the Chairman or the Vice-Chairman as the case may be at the next meeting day of the Committee, whereat the decision of the Committee shall be immediately announced and made of record by the secretary. casia 5. All persons who believe themselves to be aggrieved by the decision of the Placement Committee may bring up their case to the Appeals Committee notifying the senior officer in charge of their service of region and the person against whom the appeal is taken, who shall be given the opportunity to comment or to contest said appeal. 6. No particular formal documentation shall be required to bring up an appeal. All that is required shall be an appeal in writing signed by the protestant; a. the identity of the protestant b. his present position and item c. the name of the protestee, his designation and item d. the position protestant wants e. the reasons for the protest cdt All protest must be made within 30 days from the date the protestee assume the contested position. 7. The Appeals Committee shall decide on every appeal within 7 days from the date the matter is submitted for decision and the decision of the Appeals Committee shall be in writing in the form of a statement by the Chairman as to how the voting came out. The parties shall be notified of said decision. (SGD.) BIENVENIDO A. TAN, JR. Commissioner
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