Procedures relative to the legislative commentary process

March 2, 1994 REVENUE MEMORANDUM ORDER NO. 13-94 SUBJECT : Procedures Relative to the Legislative Commentary Process TO : All Internal Revenue Officers and Others Concerned I. OBJECTIVES This Order is issued to: 1. Prescribe the procedures of the Law Division relative to the legislative commentary process; and 2. Address the requirements of the legislative and executive branches of the government in connection with commentaries/recommendations on the tax aspects of proposed measures. II. GUIDELINES In order to achieve the aforementioned objectives, the following procedures are hereby prescribed: A. Coverage The coverage of this Order shall be the preparation of comments to "Legislative proposal" which shall include House Bills, Senate Bills, Senate Resolutions, House Resolutions, letter queries and other proposals with tax implications. B. Procedures Pursuant to Revenue Administrative Order No. 4-93, the legislative commentary process shall be primarily the responsibility of the Law Division and shall include the following procedures: a. Receive legislative proposals forwarded to the Bureau for comments; b. Prepare comments and recommendations on the legal and tax administration aspects of a legislative proposal as well as undertake necessary research on the pertinent tax laws applicable; c. Coordinate with pertinent BIR office/officials for comments/recommendations on specific legislative proposals that require inputs based on the field of specialization of said BIR office and/or official; acd d. Consolidate the comments and recommendations on legislative proposals that shall be provided by other divisions in the Bureau; e. Transmit the consolidated comments to top management for approval; f. Upon approval release the consolidated comments to pertinent government offices requiring such comments; and g. Attend public hearings together with representatives of top management and concerned BIR officials. III. EFFECTIVITY This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue