Amendment to Revenue Memorandum Order No. 15-95, Delegating the Signing/Approval of Letters of Authority and Reports of Investigation of the Tax Fraud Division

September 22, 1995 REVENUE MEMORANDUM ORDER NO. 31-95 SUBJECT : Amendment to Revenue Memorandum Order No. 15-95, Delegating the Signing/Approval of Letters of Authority and Reports of Investigation of the Tax Fraud Division TO : All Internal Revenue Officers, Employees and Others Concerned In view of the streamlining of the Bureau as authorized by Executive Order No. 132, the issuance of Letters of Authority to the Tax Fraud Division (TFD) , is hereby delegated to the Assistant Commissioner, Intelligence and Investigation fraud by the Tax Fraud Committee of the National Office (TFC-NO). Any Letter of Authority issued by the ACIR-IIS shall automatically supersede all previously issued Letters of Authority for the same year and no Letter of Authority shall be issued for any taxpayer already covered by a Letter of Authority issued by the ACIR-IIS. Likewise, the approval of the reports of investigation not recommending criminal prosecution submitted by the TFD is hereby delegated to the ACIR-IIS, after evaluation by the TFC-NO. The TFC-NO shall be composed of the following: Chairman Commissioner of Internal Revenue Member a) ACIR Intelligence & Investigation Service b) ACIR Assessment Service c) Chief Prosecution Division d) Chief Tax Fraud Division In this connection, the Regional Tax Fraud Committees (RTFC) shall adopt the majority rule in determining the necessity of any tax fraud investigation as provided under RMO 15-95. The TFC-NO shall convene regularly twice a month, or more often as the need arises at the call of its Chairman, to evaluate all requests for the issuance of Letters of Authority and reports on cases not recommended for criminal prosecution and may call upon the Group Head concerned or any other revenue official or employee for further inquiry. Nothing is this RMO shall, however, be construed as depriving the Commissioner of authority to sign and issue any Letter of Authority and reports of investigation and/or assessment notices on her authority and without prior consultation with the TFC-NO. This Order shall take effect immediately. LIWAYWAY VINZONS-CHATO Commissioner