Amendment of Revenue Memorandum Order No. 26-82 Relative to the Procedures in the Receipt and Processing of Estate Tax Returns

October 11, 1982 REVENUE MEMORANDUM ORDER NO. 31-82 SUBJECT : Amendment of Revenue Memorandum Order No. 26-82 Relative to the Procedures in the Receipt and Processing of Estate Tax Returns TO : All Regional Directors, Revenue District Officers, Collection Agents, and Others Concerned To further broaden the delegation of authority to Regional Directors as a further step towards decentralization, the following amendments to the procedures established by Revenue Memorandum Order No. 26-82 are hereby promulgated. 1. Paragraph I.C.2. (a) and (b) of Revenue Memorandum Order No. 26-82 is hereby amended to read as follows: I. Receipt and Handling of Returns: A. . . . B. . . . C. Office of the Regional Directors. xxx xxx xxx 1. . . . 2. Duplicate- All the duplicate copies of the returns shall be classified and distributed as follows: (a) Those falling within the region shall be referred for investigation to the proper Revenue District Office having jurisdiction over the return. If any stage of the investigation, a return originally falling under the jurisdiction of the region is found to have a gross estate of over P1,000,000.00 or properties located in two or more revenue regions where the value of the gross estate does not exceed P100,000.00, the revenue district office where the return was filed shall continue the investigation. However, after termination thereof and within ten (10) days from approval of the report of investigation by the Regional Director, the entire docket of the case shall be forwarded to the National Assessment Office for review and for final approval of the report by the Commissioner or Deputy Commissioner. cd (b) Returns with gross estate exceeding P1,000,000.00 and those where the real properties are located in two or more revenue regions and the value of the gross estate exceeds P1,000,000.00 shall be forwarded within ten (10) days from receipt thereof to the Sector Operations Office of the National Office. 2. Paragraph I.D.2. (b) of Revenue Memorandum Order No. 26-82 is hereby amended to read as follows: D. National Office. xxx xxx xxx 1. . . . 2. Duplicate- xxx xxx xxx (a) . . . (b) Returns with gross estate exceeding P1,000,000.00 and those where the real properties are located in two or more revenue regions and the value of the gross estate exceeds P100,000.00 shall be forwarded within five (5) days to the Financing, Real Estate & Transfer Tax Division for field investigation. However, returns where the real properties are located in two or more regions but the value of the gross estate does not exceed P100,000.00 shall be forwarded within ten (10) days from receipt thereof to the proper regional office for assignment to the pertinent revenue district office. cd The provisions of Revenue Memorandum Order No. 26-82 and other Orders inconsistent with the foregoing are hereby amended accordingly. This Order takes effect immediately. RUBEN B. ANCHETA Acting Commissioner