Reducing the Jurisdictional Amount for Assistant Regional Directors in the Approval of Audit Reports

March 16, 1976 REVENUE MEMORANDUM ORDER NO. 15-76 SUBJECT : Reducing the Jurisdictional Amount for Assistant Regional Directors in the Approval of Audit Reports 1. In view of the predominance of small tax cases in revenue regions outside the Greater Manila Area which yield deficiency taxes in amounts that generally do not yield five hundred pesos per case and in order to maintain balance in workload between the Regional Director and Assistant Regional Director, the rules and guidelines on the approval of audit reports as provided in Revenue Memorandum Order No. 65-75, dated November 28, 1975, need to be amended. 2. Therefore, Guideline No. 13.a(l)(d) of Revenue Memorandum Order No. 65-75 is hereby amended to read as follows: cdt "13. Regional Director : (1) Approval of field audit reports of tax cases not tainted with fraud: xxx xxx xxx (d) Deficiency taxes within the jurisdiction of the region not in excess of P500.00, in the case of Revenue Regions No. 4A (Manila) and 4B (Quezon City), and not in excess of P300.00 in the case of other revenue regions, shall be approved by the Assistant Regional Director." 3. Likewise, guideline No. 14.b. of the said Revenue Memorandum Order is amended to read as follows. "14. Assistant Regional Director : b. Approval of field audit reports involving deficiency taxes not exceeding P500.00, in the case of Revenue Region Nos. 4A (Manila) and 4B (Quezon City), and not exceeding P300.00 in the case of other revenue regions, where the approval of said reports is within the jurisdiction of the regional office." This Order shall take effect immediately. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3