Designation of Officials to Sign Papers During the Absence of the Commissioner

October 11, 1977 REVENUE MEMORANDUM ORDER NO. 52-77 SUBJECT : Designation of Officials to Sign Papers During the Absence of the Commissioner TO : All Internal Revenue Officers, Employees and Others Concerned In connection with my official trip abroad, it is hereby announced that during my absence the papers being signed by me under existing allocation of functions shall be signed by Deputy Commissioner Conrado P. Diaz as Acting Commissioner. cdta During my absence and before the return of the Deputy Commissioner, the papers for the Commissioner's signature shall be divided between the Assistant Commissioners on the basis of the delineation of work between them in the absence of the Deputy Commissioner as prescribed in my unnumbered Memorandum dated September 22, 1977. The said papers shall be prepared for the signature of the Deputy as Acting Commissioner during my absence except very urgent matters which should be acted upon by the Assistant Commissioner concerned in consultation with the other who shall initial the paper embodying the action taken or decision made. If in between my departure and the arrival of the Deputy Commissioner, there should arise a question of great significance or which involves important policy considerations, the Secretary of Finance or either of the Undersecretaries of Finance should be consulted. cdt EFREN I. PLANA Acting Commissioner TAN: P4519-F2828-A-8 ANNEX September 22, 1977 MEMORANDUM FOR: All Personnel Concerned During the absence of Deputy Commissioner Conrado P. Diaz, while on a trip abroad, all papers that are signed by him under existing allocation of functions shall be signed "For the Commissioner" by Assistant Commissioner Lauro D. Abrahan or Assistant Commissioner Bernardo D. Carpio in accordance with the following division of work, without prejudice to prior consultation with the Commissioner of Internal Revenue on specific matters that may be deemed as exceptional cases by reason of special circumstances: A. Asst. Commissioner Lauro D. Abrahan. Letters, communications, reports and other papers coming from or concerning the 1. Financial and Management Service; 2. Administrative Service; 3. Data Processing Center; 4. Collection Service; and 5. Assessment Service B. Asst. Commissioner Bernardo D. Carpio. Letters, communications, reports and other papers coming from or concerning the 1. Specific Tax Service; 2. Legal Service; 3. Inspection Service; and 4. Divisions directly under the Commissioner of Internal Revenue. Accordingly all such letters, communications, reports and other papers addressed to the Deputy Commissioner or received in his office during his absence shall be referred to the Assistant Commissioner or Service Head concerned for necessary action, and such referrals shall be made by Head Revenue Executive Assistant Cesar M. Valdez or, in his absence, by Revenue Operations Performance Officer Santiago M. Gapultos. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN P4519-F2828-A-8