Designation of Mr. Raymundo Primavera as Acting Revenue Examiner in Revenue District No. 48 (Goa, Camarines Sur)

March 16, 1970 REVENUE MEMORANDUM ORDER NO. 18-70 The exigencies of the revenue service so requiring, and in view of the re-districting of the Bureau of Internal Revenue and shortage of manpower, the designation of MR. RAYMUNDO PRIMAVERA as Acting Revenue Examiner in Revenue District No. 48, Goa, Southern Camarines Sur is hereby extended for the period from April 1 to June 30, 1970. aisadc This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: CESAR VIRATA Acting Secretary of Finance February 4, 1970 MEMORANDUM FOR The Commissioner Thru the Deputy of Internal Revenue (Operations) There is submitted herewith for signature the proposed Revenue Memorandum Order dated February 3, 1970, providing for uniform rules on the acceptance, processing and approval of tax clearance applications; issuance and control of tax clearance certificates in the regional and district levels. We believe it necessary to issue an order like the one proposed in view of the diverse procedural rules adopted by revenue regions and districts on the processing of tax clearance applications and issuance of tax clearance certificates. In Davao City, for instance, tax clearance applications are processed by the Administrative Branch; while in Cebu City, a tax clearance applicant has to be cleared by all Chiefs of Branches before he may be issued a tax clearance certificate. It may be noted that the proposed Order does not admit a tax clearance certificate issued, for instance, by a Revenue District Officer as conclusive proof that the person to whom it was issued has no tax liability in an amount which is beyond the jurisdiction of the Revenue District Officer as defined in Republic Act No. 5203, unless it is indicated on the face of the certificate that the revenue district office concerned has a complete list of delinquent accounts within the district, regardless of the amount involved. This provisions has been included therein because the delinquent account list prepared for the Revenue District Officer by the Data Processing Center now only contains accounts not exceeding five thousands pesos (P5,000.00). LEONARDO L. CABAERO Acting Revenue Operations Head (Collection)