Resolution Concurring in the Ratification of the Agreement between the Republic of the Philippines and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

December 6, 1963 REVENUE MEMORANDUM ORDER NO. 07-64 SUBJECT : Transfer of Records to Newly Created Regional Offices In view of the creation of five (5) new Regional Districts under Republic Act No. 3845, the records and other pertinent papers and documents from existing regional offices affected by the re-districting in accordance with the said Act, shall be transferred as soon as possible to the new regional offices concerned, and to this end the methods and procedures herein outlined shall be strictly followed: I Records to be transferred : 1. Records and/or dockets of tax cases, whether in active or inactive files, pertaining to cities, municipalities, municipal districts, and provinces within the jurisdiction of the newly created Regional Districts; 2. Miscellaneous records and papers, like reports, complaints, correspondence, etc., not covered by the preceding classification, to, from and about taxpayers, within the jurisdiction of the newly created Regional Districts; 3. Communications, like directives, orders, reports, etc., of general nature pertaining exclusively to geographical areas or portions thereof now included in the newly created Regional Districts; 4. Personal records and other papers concerning officials and employees now assigned within the geographical jurisdiction of the new Regional District and those to be reassigned thereto as a result of redistricting; and 5. Other records or papers not covered by this Order which in the opinion of the Regional Director of the newly created Regional District or of the Regional Director of the existing Regional District, should be transferred. II Procedures for transfer : 1. The Regional Director of the existing (mother) regional office shall prepare a list in quadruplicate of all records and papers to be transferred. He shall retain a copy of the list and forward, by registered mail or personal delivery, three copies including the original to the recipient Regional Director together with the records involved. This list shall itemize the records, state the number of pages per individual records and mention all important attachments thereto. 2. The recipient Regional Director, shall check the records against the list and shall acknowledge receipt thereof by signing every page of the list. Thereafter, he shall be fully responsible for the custody and safekeeping of the records so received. He shall then send the original of the list to the Revenue Operations Head [Administrative Services], (Attention: Records Control Section) and return a copy to the Regional Director from where the records came. 3. The two Regional Directors concerned in every transfer of records shall decide among themselves the manner of transfer, taking into consideration the confidential nature of some and the importance of all records and papers of the Bureau. This manner of transfer shall have the consent of the Revenue Operations Head [Administrative Services] before it shall be carried out. The Revenue Operations Head [Administrative Services] shall also settle disagreements in this respect. 4. The assistance of the Revenue Operations Head [Administrative Services] thru the Chief, General Services Division, shall be available to the Regional Directors in all phases of the transfer. The Chief, General Services Division shall also exercise technical supervision and control over the transfer of the records and shall see to it, that the transfer is done in an orderly and efficient manner. 5. The Records Control Section shall keep a permanent file of the list of transferred records for ready reference in ascertaining the whereabouts of records. The Chief, Records Control Section shall furnish the new Regional Offices with copies of administrative and executive orders, circulars, memoranda, rules and regulations concerning the conduct of business in the Regional Districts. III Settlement of Difference : In cases of differences of opinions between the Regional Directors concerned as to who shall take custody over a record or records and the disagreement cannot be settled among themselves, the Regional Director supposed to receive the record or document shall elevate the dispute to the Arbitration Committee created under Revenue Memorandum Order No. 8-64, dated December 17, 1963 for resolution. IV Effectivity date : This Order takes effect immediately. cdlex (SGD.) BENJAMIN N. TABIOS Acting Commissioner of Internal Revenue