Delegation of Authority to Regional Directors to Strengthen Regional Operations

June 18, 1980 REVENUE MEMORANDUM ORDER NO. 22-80 SUBJECT : Delegation of Authority to Regional Directors to Strengthen Regional Operations TO : Regional Directors and All Others Concerned Pursuant to Presidential Letter of Instructions No. 448 dated August 18, 1976, particularly Instruction No. 4 thereof, action on the following substantive matters are hereby delegated to the Regional Directors of the Bureau of Internal Revenue: 1. Approve field audit reports involving deficiency taxes not exceeding P30,000.00 on income, franchise, insurance and bank tax cases not tainted with fraud. cd i 2. Approve field audit reports involving deficiency taxes not exceeding P25,000.00 on transfer and percentage tax cases not tainted with fraud. 3. Approve field audit reports involving deficiency taxes not exceeding P30,000.00 on specific tax cases not tainted with fraud. All tax cases tainted with fraud regardless of amount shall continue to be forwarded to the National Office. All reports on income, franchise, premium and bank tax cases not tainted with fraud but the tax due on which per return plus field audit report exceeds P60,000.00; and percentage, estate and gift tax cases not tainted with fraud but the tax due on which per return plus field audit report exceeds P50,000.00 shall be submitted to the National Office for approval. Regardless of the amount of the tax due per return, all returns where the gross estate exceeds P1 million shall be forwarded to the National Office for investigation. All field audit reports wherein the fifty percent (50%) surcharge is recommended to be imposed shall likewise be forwarded to the National Office for approval. The herein delegated authority is without prejudice to the Commissioner from sending his representatives to check at random the quality of field investigations and reports pertaining to the delegated tax cases. For the purpose of selecting which cases shall be reviewed, it is hereby directed that a copy of the record of investigations (Annexes A-1, A-2 and A-3) required under Revenue Memorandum Order No. 46-76 dated November 22, 1976 be submitted to the Assessment Service not later than the 10th day of every month for tax cases the investigation of which were finished during the preceding month. All existing orders inconsistent with the foregoing are hereby rescinded and/or revoked to the extent of the inconsistencies. This Order shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner ANNEX A POSITION RANGE ADJUSTED SALARY Revenue Collector III 55 P 13,152.00 Revenue Seizure Agent I 55 13,152.00 Revenue Bookkeeper II 52 11,328.00 Revenue Collector II 52 11,328.00 Revenue Disbursing Officer 52 11,328.00 Revenue Accountable Forms Custodian 51 10,776.00 Revenue Supply Officer I 51 10,776.00 Revenue Bookkeeper I 50 10,260.00 Revenue Buyer 50 10,260.00 Revenue Records Officer I 50 10,260.00 Senior Revenue Stenographer 50 10,260.00 Revenue Supplies Checker II 50 10,260.00 Tax Clearance Processor II 50 10,260.00 Revenue Budget Examiner I 49 9,756.00 Supervising Revenue Clerk I 49 9,756.00 Senior Revenue Personnel Aide 49 9,756.00 Senior Revenue Storekeeper 49 9,756.00 Revenue Accounting Clerk III 48 9,288.00 Revenue Collector I 48 9,288.00 Revenue Radio Phone Operator II 48 9,288.00 Revenue Stenographer 48 9,288.00 Tax Clearance Processor I 48 9,288.00 Revenue Storekeeper II 47 8,832.00 Revenue Accounting Clerk II 46 8,400.00 Senior Revenue Clerk 46 8,400.00 Revenue Supplies Checker I 46 8,400.00 Revenue Storekeeper I 45 7,992.00 Revenue Accounting Clerk I 44 7,608.00 Revenue Cash Clerk 44 7,608.00 Revenue Clerk II 44 7,608.00 Revenue Personnel Aide 44 7,608.00 Revenue Radio/Telephone Operator I 44 7,608.00 Revenue Clerk I 43 7,236.00 Revenue Driver 43 7,236.00 Revenue Security Guard 43 7,236.00 Revenue Messenger 42 6,888.00 Revenue Janitor 41 6,552.00 Revenue Laborer 41 6,552.00