Summary
RMC No. 49-2008 clarifies the composition of the National Evaluation Board contemplated in Section 204 of the Tax Code of 1997.
Key points
- Basis of the Board. Section 204, in relation to Section 7 of the Tax Code, is implemented by RR No. 30-2002, as amended by RR No. 8-2004. That regulation names two boards, the Regional Evaluation Board and the NEB, and says the NEB has the Commissioner and four Deputy Commissioners.
- The four Deputy Commissioners. They are the line Deputy Commissioners named in Executive Order No. 175, as amended: Operations Group, Legal and Inspection Group, Information Systems Group, and Resource Management Group.
- Excluded members. The staff Deputy Commissioners, for Tax Reform Administration Group and Special Concerns Group, belong to the Office of the Commissioner and are not part of the NEB.
Who is affected
- National Evaluation Board members
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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