Authorizing Certain Officials to Sign Refund Warrants in behalf of the Commissioner

June 4, 1973 REVENUE MEMORANDUM ORDER NO. 19-73 In view of the provisions of Article II, paragraph d, sub-paragraph 2 of Supplement A Withholding on Wages, as provided for in Presidential Decree No. 69, wherein warrants representing refunds of overpayment on withholding tax on wages shall be drawn by the Commissioner of Internal Revenue or by his duly authorized representative without the necessity of counter-signature by the Auditor General as an exception to the requirements prescribed in Section 21 of the Revised Administrative Code, the following are hereby authorized to sign in my behalf said refund warrants beginning 1972 returns: cd 1. Mr. Leonardo L. Cabaero Revenue Operations Head (Assessment Department) all refund warrants 2. Mr. Roberto P. Clemente Assistant Revenue Oprns. Head (Operations Assessments) all refund warrants for and in behalf of Mr. Leonardo L. Cabaero during the latter's absence from Office and all warrants over P200 but not over P500 3. Warrants in the amount of P200 or less will be signed by the sign-o-meter in the name of Mr. Leonardo L. Cabaero Revenue Operations Head, Assessment Department. This Order shall take effect immediately. MISAEL P. VERA Commissioner of Internal Revenue