RMO No. 28-2005: Prescribes the policies and procedures relative to the preparation of all documents for approval and/or signature submitted to the Office of the Commissioner

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Summary

RMO No. 28-2005 prescribes the policies and procedures for preparing all documents submitted to the Office of the Commissioner for approval or signature.

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Key points

  1. Office Code. The requirement of RMO No. 07-02 must be strictly followed: all internal revenue documents indicate the Office Code of the preparing or originating office.
  2. Signatures and initials. All documents and official papers bear the signatures (short or full) with letter initials of all officers and personnel who acted on them or whose approval or recommendation is needed before they go to the Office of the Commissioner.
  3. Attachments. All relevant attachments the Office of the Commissioner needs to review and evaluate the documents are included before transmittal.

Who is affected

  • Offices and personnel preparing documents for the Office of the Commissioner

Deadlines and effectivity

  • Issued November 8, 2005

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.