RMO No. 35-2007: Amends certain provisions of RMO No. 57-2000, as amended by RMO No. 20-2002, relative to the authorized BIR official designated to approve reports of the Review Board in relation to the conduct of surveillance and other relevant documents pertaining thereto

Summary

RMO No. 35-2007 amends RMO No. 57-2000, as amended by RMO No. 20-2002, on which BIR official approves Review Board reports on surveillance and related documents.

Key points

1. Who approves Review Board reports. Reports reviewed by the ACIR-Legal Service are approved by the CIR for National Office cases (Enforcement Service and Large Taxpayers Service) and by the DCIR-Operations Group for Regional Office cases. Cases originating from Letter Notices handled by the Regional Offices are excepted, as are cases under the National Office Task Force on LN.
2. 10-Day VAT Compliance Notice. The CIR signs for National Office cases and the DCIR-Operations Group signs for Regional Office cases and National Office Task Force on LN cases. Cases originating from LNs in the Regional Offices are excepted, where the notice became a 5-Day VAT Compliance Notice signed by the Regional Director under RMO No. 31-2002.
3. Closure Orders. A Closure Order or Lifting of Closure Order cannot be issued without the appropriate approval of the official concerned.
4. Other documents and concurrence. Other documents previously delegated to the DCIR-Legal and Inspection Group are signed by the CIR or DCIR-Operations Group, as appropriate. Reports and documents signed by either need no concurrence of another BIR official, as RMO No. 20-2002 had required.

Who is affected

• Commissioner of Internal Revenue
• DCIR-Operations Group
• ACIR-Legal Service

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