General Division of Work Between Assistant Commissioners

November 22, 1979 REVENUE MEMORANDUM ORDER NO. 24-79 SUBJECT : General Division of Work Between Assistant Commissioners TO : All Internal Revenue Officers and Others Concerned Pending the re-allocation of specific functions among the top officials of the Bureau, the following general division of work between the two Assistant Commissioners shall be observed: Subject to the exceptions hereafter provided, Assistant Commissioner Tomas C. Toledo shall exercise supervision over the Assessment, Administrative, Financial and Management, and Inspection Services as well as the divisions under them. The papers coming from the Investigating Divisions of the National Office shall also be coursed thru him, except those coming from the Agriculture and Natural Resources Division and the Tax Fraud Division which shall be coursed thru Assistant Commissioner Romulo M. Villa. On the other hand, Assistant Commissioner Romulo M. Villa shall have under his supervision the Legal, Collection, Specific Tax and Data Processing Services and the divisions under them. This general allocation of work shall nonetheless not prevent either of the two Assistant Commissioners from utilizing the facilities or availing of the assistance of any of the offices falling under the jurisdiction of the other. In any case, they shall coordinate with one another to avoid any overlapping or duplication of work. All papers coming from the two Assistant Commissioners should be coursed thru Deputy Commissioner Ruben B. Ancheta before going to the Commissioner if under existing allocation of functions they are to be acted upon by the latter. This Revenue Memorandum Order is without prejudice to such special assignments as may be given by the Acting Commissioner or Deputy Commissioner. The provisions of Revenue Memorandum Orders and other pertinent issuances inconsistent herewith are hereby revoked or amended accordingly. This Order takes effect immediately. cdta EFREN I. PLANA Acting Commissioner