Amendment to Revenue Memorandum Order No. 19-64

April 28, 1964 REVENUE MEMORANDUM ORDER NO. 25-64 TO : All Regional Directors and Others Concerned SUBJECT : Amendment to Revenue Memorandum Order No. 19-64 Paragraph 2 of Revenue Memorandum Order No. 19-64 is hereby amended to read as follows: aisadc 2. The group supervisor must be chosen from among the most ranking revenue examiners in the respective field offices and shall be either a: a. C.P.A.; or b. Lawyer with at least two (2) years of college work in commerce or Business Administration with at least twelve (12) units of Accounting; or c. Commerce graduate with Agent-Examiner, Assistant Agent-Examiner or First Grade (Regular) civil service eligibility (other eligibilities may not be used as substitute thereof); or d. Lawyer who has taken and completed successfully an in-service training course given by the BIR Training Division. Provided, however, that in addition to the above-mentioned qualification he must also have at least five (5) years experience in examination work in the field or in review work in the Income & Business Tax Branch; and provided further that if no person is available in the inspection district possessing the above qualifications, the Commissioner may assign an examiner as Acting Supervisor who possesses qualifications most approximating the above. LLjur (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Secretary of Finance