RMO No. 09-2016: Reiterates and clarifies the duties and responsibilities of personnel holding position in an Officer-In-Charged capacity

Key points

1. General rule. OIC personnel exercise authority, discharge duties and assume responsibilities as if they held the employment item for the office, subject to limits under the law and revenue issuances.
2. OIC-Regional Director. An OIC-Regional Director is equally authorized and responsible as a regular Regional Director for issuing electronic Letters of Authority and assessment/demand notices, among others.
3. OIC-Revenue District Officer. An OIC-RDO is equally authorized and responsible as the regular RDO for issuing an electronic Certificate Authorizing Registration.

Who is affected

• Internal revenue personnel holding positions in an Officer-In-Charged capacity