RMO No. 19-2004: Amends certain provisions of RMO No. 39-94 relative to the authorized signatories in the tax refund payroll and tax refund payroll summary

Key points

1. Provision being amended. Under Section III.B.7 of RMO No. 39-94, the Chief, Assessment Division certifies on the TRP and TRP Summary that the expenses are necessary and lawful and that the information is correct.
2. Reason for the change. Refundable 1700 returns are not transmitted to or reviewed by the Assessment Division. Dockets of other refundable returns approved by the Assessment Division go to the Information Systems Operation Service (ISOS) to generate the TRP and TRP Summary. So the Chief cannot attest to the information or certify the amounts.
3. New signatory. The Head of ISOS or a designated ISOS official certifies the correctness of the information in the TRP. That official also certifies in the TRP Summary that the expenses are necessary and lawful, before forwarding the documents to the Administrative Division.

Who is affected

• Head of ISOS or designated ISOS official
• Chief, Assessment Division