Creation of an International Operations Staff

April 30, 1964 REVENUE MEMORANDUM ORDER NO. 26-64 1. The exigencies of the revenue service so requiring and pursuant to the functional chart of organization approved as of July 1, 1963, there is hereby created the "International Operations Staff" under the direct control and supervision of the Commissioner of Internal Revenue. 2. The International Operations Staff is hereby charged with the following functions: (a) To serve as administrative and technical research support to the Commissioner in the matter of tax conventions; (b) To conduct researches on all foreign tax laws; (c) To attend to requests from foreign countries for information about Philippine tax laws; (d) To furnish technical information to Philippine Foreign Service establishments abroad; (e) To gather, collect and analyze data on Philippine exports and imports; (f) To coordinate for the Commissioner all foreign tax investigations, to audit and investigate non-resident taxpayers receiving income from Philippine sources, to investigate domestic taxpayers paying out to non-resident taxpayers royalties payments, dividends, rents, rentals, management fees, technical service fees and other similar forms of payments; and (g) To work on such other duties as may, from time to time, be assigned by the Commissioner. cdta 3. This Order shall take effect upon approval. (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue APPROVED: (SGD.) RUFINO G. HECHANOVA Acting Secretary of Finance