Amendment of Revenue Memorandum Order No. 15-85, Regarding Delineation of Jurisdiction of Regional Directors

September 10, 1986 REVENUE MEMORANDUM ORDER NO. 32-86 SUBJECT : Amendment of Revenue Memorandum Order No. 15-85, Regarding Delineation of Jurisdiction of Regional Directors TO : The Assistant Commissioners, National Assessment Office, Sector Operations Office and Collection Office, Regional Directors, Revenue District Officers and Others Concerned I. Acting upon the recommendation of Regional Directors embodied in resolution adopted in two Directors' meetings and with a view to clarifying the provisions of Revenue Memorandum Order No. 15-85, and further broadening the jurisdictional authority of Regional Directors on particular assessment functions, Paragraph II thereof is hereby amended to read as follows: cd "II. Delineation of Authority : A. On Approval of Reports and Issuance of Assessment Notices and Certificates of Clearance to Transfer Properties, Regional Directors shall: Reports of Investigation : 1. Approve all reports on tax cases not tainted with fraud where: a) The tax due per return is P100,000.00 or less; or where the tax due per return is more than P100,000.00 and the resulting deficiency tax is more than 40% thereof; b) Regardless of amount of tax per return where the gross receipts sales are derived from business as dealer of gasoline/petroleum products, rice and corn and general merchandise; c) The gross estate (fair market value of real property plus value of personal properties of decedent/taxpayer) in transfer tax cases does not exceed P3M. Letters of Demand/Assessment : 2. Issue letters of demand and assessment notices falling within the jurisdiction of the Region. Certificates of Clearance : 3. Issue certificates of clearance to transfer properties falling within jurisdiction of the Region. 4. Delegate issuance of certificates of clearance to transfer of real properties viz. a) For Class A-1 and A RDO : Where the gross estate does not exceed P300,000.00. b) For Class B, C, and D RDO . Where the gross estate does not exceed P150,000.00. cd B. Jurisdiction of the Office Audit Section. Regional Directors shall determine the jurisdiction of the Office Audit Section in his region considering the following: a. selective audit policy; b. the number of examiners assigned in the Office Audit Section and in the Revenue District Offices; and c. Address of taxpayers within the territorial limits prescribed in RAO No. 4-77. d. The national assessment office shall establish adequate post-audit programs, procedures and techniques to insure the attainment of the objectives of this order. The programs and procedures shall be submitted to the deputy commissioner's office concerned". cd All revenue issuances or provisions thereof inconsistent with this Order are hereby repealed or amended accordingly. This Order shall take effect immediately. (SGD.) BIENVENIDO A. TAN, JR. Commissioner