Summary
RMO No. 39-2011 amends pertinent provisions of RMO No. 38-2011 on guidelines for RTAOs and RSOs covering transfer or re-assignment of personnel.
Key points
- Head of Office duty. Section IV, B, No. 3 of RMO No. 38-2011 now requires the Head of Office to personally serve the RTAOs/RSOs immediately on the personnel concerned and ensure the Proof of Service and Acknowledgement Receipt portion of the transmittal letter is duly signed.
- Light offenses penalties. Annex D, B on Light Offenses is amended: 1st offense, Reprimand; 2nd offense, Suspension for one (1) day to thirty (30) days; 3rd offense, Dismissal.
Who is affected
- Heads of Office
- Revenue personnel under RTAOs or RSOs
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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