Updating of Tax Statutes Computerized Data Base

June 27, 1984 REVENUE MEMORANDUM ORDER NO. 17-84 SUBJECT : Updating of Tax Statutes Computerized Data Base TO : Service Chief, Planning and Policy Service Service Chief, Legal Office Chief, Law Division Chief, Litigation Division Chief, Appellate Division Chief, Prosecution Division Chief, Records Division, and Others Concerned I. RATIONALE In view of the urgent need to update Tax Statutes which are stored in the Computer, and in consonance with the insistent request of the taxpayers to be informed or provided with new tax laws, promulgated hereunder are the policy and procedures for the guidance of all concerned. cd i II. COVERAGE The Tax Statutes to be covered by this order shall include the following: A. Revenue Regulations B. BIR Rulings, whether numbered or unnumbered. C. Revenue Memorandum Orders. D. Revenue Administrative Orders. E. Legislations such as Batas Pambansa, Presidential Decrees, Republic Acts and Acts. F. Executive Issuances such as Executive Orders, Administrative Orders, Letters of Instruction and Memoranda issued by the President: G. Court Decisions issued by the Supreme Court, Court of Tax Appeals, Intermediate Court of Appeals, and Regional Trial Court. III. DELINEATED RESPONSIBILITIES A. Responsibility of the Planning and Policy Service 1. Update the following computerized data bases: Revenue Regulations Revenue Memorandum Orders Revenue Administrative Orders Legislations such as Batas Pambansa, Presidential Decree Executive Issuances such as Executive Orders, Administrative Orders, Letters of Instructions, and Memoranda. 2. Assign personnel who will be trained in the loading of data into the computer and do the actual updating of computerized data bases. Corollary to this, Computer ID shall be issued by RISSI with the necessary security clearance for updating data bases. cdt 3. Review all proposed Regulations, Revenue Memorandum Orders, and Revenue Administrative Orders for monitoring and control purposes including numbering, and thereafter submit the same to the Commissioner either recommending approval or disapproval. 4. Secure copies of new legislations and executive issuances needed to be included in the Tax Statutes Computerized Data Bases. B. Responsibility of the Legal Office 1. Update the following computerized data bases: BIR Ruling Court Decisions on Tax Cases or similar cases issued by the Supreme Court, Court of Tax Appeals, Intermediate Court of Appeals, and Regional Trial Court. 2. Assign personnel who will be trained in the loading of data into the computer and do the actual updating of computerized data bases. Corollary to this, Computer ID shall be issued by RISSI with the necessary security clearance for updating data bases. 3. Require the Law Division to continuously furnish the personnel assigned to update the Computerized Data Base with newly issued BIR Rulings, numbered or unnumbered. aisa dc 4. Require the Prosecution, Litigation, and Appellate Divisions to continuously furnish the personnel assigned to update the Computerized Data Base with court decisions on tax cases or similar cases issued by the Supreme Court, Court of Tax Appeals, Intermediate Court of Appeals, and Regional Trial Court. C. Responsibility of Offices, Services, Divisions and Units 1. All Offices, Services, Divisions, and Units who initiate or prepare proposed Revenue Regulations, Revenue Memorandum Orders, and Revenue Administrative Orders shall forward the same to the Planning and Policy Service for review, prior to their submission to the Commissioner. D. Responsibility of the Records Division 1. Furnish copies of approved Revenue Regulations, Revenue Memorandum Orders, and Revenue Administrative Orders to the Planning and Policy Service. E. Responsibility of RISSI 1. Assign and issue to the Planning and Policy Service and the Legal Office their respective computer I.D.'s. 2. Train and supervise personnel assigned by the Planning and Policy Service and the Legal Office to update computerized data bases. aisa dc IV. EFFECTIVITY This Revenue Memorandum Order shall take effect immediately. RUBEN B. ANCHETA Commissioner