RMO No. 05-2006: Prescribes the guidelines and procedures for the issuance of clearance to transferring revenue officers assigned in the National, Regional and Revenue District Offices with respect to their pending cases covered by Letters of Authority, Tax Verification Notices, Letter Notices and Mission Orders

Key points

1. Finish pending cases. The RO must complete the audit and submit the report of investigation on all pending cases within 30 days from receipt of the Revenue Travel Assignment Order (RTAO) or Revenue Special Order (RSO).
2. No turnover of cases. The RO may not turn over pending cases to another RO, except where the delay is due to constraints attributable to the taxpayer. No RO may transfer or get a clearance while having pending cases that prescribe within 6 months from service of the RTAO or RSO.
3. Failure to report. An RO who fails to report to the new assignment within the prescribed period informs the head of the receiving office in writing. Heads of offices may not accept transferred ROs without the signed clearance prescribed under Revenue Memorandum Order No. 24-99.
4. Disciplinary action. Disciplinary action is taken against both the transferee who reports without the clearance and the head of office who accepts the transferee without it.

Who is affected

• Revenue Officers in the National, Regional and Revenue District Offices who are transferring
• Heads of offices receiving transferred ROs

Deadlines and effectivity

• Complete pending cases within 30 days from receipt of RTAO or RSO
• No transfer if a case prescribes within 6 months from service of the RTAO or RSO