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Restoring the Tobacco Inspection Service Under the Office of the Commissioner

Revenue Memorandum Order No. 28-72 • Bureau of Internal Revenue (BIR) Issuances • Revenue Memorandum Orders • Oct 12, 1972

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October 12, 1972 REVENUE MEMORANDUM ORDER NO. 28-72 TO : All Internal Revenue Officers and Other Concerned : For the information and guidance of all internal revenue officers and others concerned, there is quoted below Revenue Administrative Order No. 9-72 dated October 2, 1972 duly approved by the Secretary of Finance on October 9, 1972, viz: "October 2, 1972 REVENUE ADMINISTRATIVE ORDER NO. 9-72 SUBJECT : Restoring the Tobacco Inspection Service created under Section 9 of Act 2613 under the Office of the Commissioner. In acquiescence to the unanimous decision of the Members of the Philippine Tobacco Board, a policy-making Body of the National Government for the promotion and revitalization of the Philippine Tobacco Industry pursuant to Act 2613 otherwise known as "Tobacco Inspection Law," to place the Tobacco Inspection Service of this Bureau directly under the Office of the Commissioner as it used to be, the said Tobacco Inspection Service is hereby restored to its former status directly under the Administrative Supervision and control of the Commissioner of Internal Revenue. By virtue hereof, all official communications involving matters of policy, original decisions and assessments shall henceforth be prepared for the signature of the Commissioner of Internal Revenue except those which are purely routinary in nature which may be signed by the Chief of the Tobacco Inspection Service or his Assistant duly designated for the purpose. aisa dc The provisions of this Revenue Administrative Order shall become effective upon approval. (SGD) MISAEL P. VERA Commissioner of Internal Revenue (Concurrently Chairman, Philippine Tobacco Board) APPROVED: October 9, 1972 Date (SGD) CESAR VIRATA Secretary of Finance To achieve proper and effective implementation of this Order, all Tobacco Inspectors shall be under the direction, control and supervision of the Chief, Tobacco Inspection Service. However, all Tobacco Inspectors assigned in the provinces except those assigned in the Greater Manila area shall be under the administrative supervision of the respective revenue district offices. All inspections, verifications and supervision of the movements of leaf and/or partially manufactured tobacco for local sales, for factory use, for export or imported shall be performed by the tobacco inspectors or other internal revenue officers duly authorized by the Commissioner of Internal Revenue. This Order supersedes all other orders, circulars, memoranda or portions thereof which are inconsistent with the provisions of this Revenue Administrative Order. Strict compliance herewith is enjoined. This Order takes effect immediately. MISAEL P. VERA Commissioner of Internal Revenue

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