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RMO No. 10-2003: Automatically designates personnel next-in-rank in certain positions as Officer-in-Charge

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Summary

RMO No. 10-2003 automatically designates personnel next in rank in certain positions as Officer-in-Charge.

Key points

  1. Automatic designation. When a position of Assistant Commissioner, Regional Director, Revenue District Officer or Division Chief becomes vacant through retirement or separation, the personnel in the office holding the next-in-rank position is automatically designated Officer-in-Charge.
  2. Functions and allowance. The Officer-in-Charge immediately assumes the functions of the vacated position. The officer is entitled to Representation and Transportation Allowance until the Commissioner designates an officer through a Revenue Travel Assignment Order.

Who is affected

  • Personnel next in rank to vacated Assistant Commissioner, Regional Director, Revenue District Officer and Division Chief positions

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.