Designation of Mr. Gavino Frago as Acting Examiner in Revenue District No. 50 (Sorsogon, Sorsogon)

August 18, 1967 REVENUE MEMORANDUM ORDER NO. 61-67 The exigencies of the revenue service so requiring, and in view of the re-districting of the Bureau of Internal Revenue and shortage of manpower in the assessment group in the newly created revenue districts, Mr. GAVINO FRAGO, Senior Revenue Seizure Agent, R-38, is hereby designated Acting Examiner in Revenue District No. 50, Sorsogon, Sorsogon, to perform the duties as such for a period of six (6) months from the date of approval. cdtech This Order shall take effect immediately upon approval. MISAEL P. VERA Commissioner of Internal Revenue APPROVED: EDUARDO Z. ROMUALDEZ Secretary August 21, 1967 MEMORANDUM FOR: The Commissioner Attached is a proposed revision of Revenue Memorandum Order 61-66 regarding submission of fraud referral reports. It has the following features: 1. Red tape is cut to a minimum . Where before, referrals are coursed thru the Assessment Department, the same is now sent directly to the National Tax Fraud Unit. 2. Quantity is desired . This is accomplished by avoiding critical evaluation at the lower levels and reducing to one page the previous 4-page format, thus eliminating the fieldmen's phobia of writing long reports. 3. Every internal revenue personnel and office is encouraged to submit fraud referral reports. Hence, not only examiners, but also Revenue District Officers and Chiefs of Branches may submit referrals. cdt LAURO D. ABRAHAN Revenue Operations Head (Management Planning) June 13, 1967 MEMORANDUM FOR The Commissioner Thru The Deputy Commissioner In re: Proposed Revenue Memorandum Order revising RMO No . 61-66 While we could not help but admire the militancy of the Legal Department in pointing out certain changes in our office organizational structure, we would like to make the following observations on this proposed memorandum order: 1. Rev. Memo. Order No. 61-66 deals solely on submission of fraud referral reports. This latter proposal covers all field audit reports. 2. Assuming this proposed order will deal exclusively on fraud referral reports, the contemplated review functions to be given to Chiefs of Legal Branches will defeat our National Tax Fraud Program. Consider this fact: In the past two (2) months only six (6) fraud referrals were received by the National Tax Fraud Unit from the twenty (20) regional offices. (Please refer to interim reports prepared by the Management Planning Department dealing on Tax Fraud Enforcement Program). If the Chiefs of Legal Branches will judicially review the fraud referrals, it is possible these reports, which are now coming in trickles, may altogether stop . We should encourage more referrals to reach the National Tax Fraud Unit at the first instance by deferring judgment at the regional offices. Besides it is possible there are leads which are neither apparent nor obvious to some but can easily be spotted by our trained special agents in view of their national access to widespread records. LAURO D. ABRAHAN Revenue Operations Head (Management Planning) May 30, 1967 MEMORANDUM FOR: The Commissioner The attached proposed Revenue Memorandum Order amending Revenue Memorandum Order No. 61-66 is respectfully submitted for your approval. The original memorandum order was found to be somehow out-nodded in view of the recent changes in the Bureau of Internal Revenue, particularly the names of the Special Investigation Division in lieu of the Investigation Division merely; the Revenue District Officers in lieu of Chief Revenue Officers. Furthermore, the old Revenue Memorandum Order No. 61-66 made reference to the Investigation Branches in the Regional Offices which have been eliminated recently, and did not take into consideration the creation of the Prosecution Division under the Legal Department which takes charge of the prosecution of taxpayers, in coordination with the National Tax Fraud Group under the Special Investigation Division. In our letters to all Revenue Directors dated June 27, 1966, we enjoined the Revenue Directors to brief all examiners in the regions on how fraud may be established, citing for this purpose the case of Republic of the Philippines vs. Blas Gonzales, G. R. No. L-17962, promulgated in April, 1965. The instructions and illustrations in the said letter is embodied in the Revised Memorandum Order for emphasis. Moreover, the role that the Chief of the Legal Branch in the region as a counterpart of the Prosecution Division in the National Office should play is embodied in the Revised Memorandum Order in order to avoid improper referral of any case to the National Office by the Revenue District Officers and/or Revenue Directors. In view of all the foregoing, the undersigned respectfully recommends that the proposed Revenue Memorandum Order, amending Revenue Memorandum Order No. 61-66 dated October 6, 1966, be signed for release. Respectfully submitted: ELIAS E. VEGA Revenue Operations Head (Legal)