Defining the Authority and Responsibility of the Head, Information Systems Unit, to Sign Computer-Generated Outbound Correspondences

June 28, 1996 REVENUE MEMORANDUM ORDER NO. 19-96 SUBJECT : Defining the Authority and Responsibility of the Head, Information Systems Unit, to Sign Computer-Generated Outbound Correspondences TO : All Internal Revenue Officers and Others Concerned I. Objectives: In line with the streamlining of the Bureau of Internal Revenue (BIR) under Executive Order No. 132, and the policy of devolution of functions of the government, as well as the long term modernization of the information systems supporting both the administration of internal revenue laws and operations of the BIR itself, this order is issued: a) to effectively implement the integrated re-engineered systems and procedures designed to achieve simplification of compliance as well as enforcement requirements; and b) to define the authority and responsibility of the Head, Information Systems Unit, to issue and/or sign outbound correspondences. II. In order to achieve the above objectives, the duly designated Head of the Information Systems Unit (ISU) is hereby authorized to personally sign on behalf of the Commissioner of Internal Revenue the following outbound correspondences generated by the ISU resulting from the processing of returns, declarations and statements filed by taxpayers, and he shall be responsible in the release, proper mailing and posting of the same to the concerned taxpayers: a) Notice of dishonor of checks; b) Initial notice to Bank-Branch regarding collection discrepancies; c) Initial notice to Bank-Branch regarding late submission of BCS Reports; d) Initial notice to Bank-Branch regarding procedural errors; e) Initial notice to taxpayers if error includes tax type or return period; f) Initial notice to taxpayers if error includes Taxpayer Identification Number (TIN); g) Initial notice with report(s) to the Department of Foreign Affairs (DFA) regarding discrepancies in revenue collections abroad; h) Final notice of assessment where the discrepancy or deficiency arose purely from mathematical error in the computation of tax, or where the assessment resulted only from discrepancies identified in the return as submitted by the taxpayer against actual payment made. III. This Order shall take effect immediately and shall remain in force unless or until sooner revoked, amended or modified by higher competent authority. For your compliance and guidance. LIWAYWAY VINZONS-CHATO Commissioner