revenue_memorandum_order RMO No. 18-2013RMO No. 18-2013 2013-06-28

RMO No. 18-2013 — Amends RMO No. 7-2013 relative to the manner and procedures in the issuance of CARs and TCLs for transactions or transfers within the area of jurisdiction of Revenue District No. 6

. HEAON NTERNAL COMMUNIO JUN 2 822013 REPUBTTREVENUE TONSADIVISTON 1115 IPHILIPPINES NAL REVENUE Finance BUREAU OF INTERNAL REVENUF RECORDS MGT. DIVISION RECEIVFD JUIN 2 '8 20T3/ 4 2:4FPM U

25 June 2013

REVENUE MEMORANDUM ORDER NO. 18- 3013

SUBJECT Amendments to RM0 No. 7-2013 on the Manner and Procedures in the

Issuance of CARs and TCLs for Transactions or Transfers within the Area of Jurisdiction of Revenue District No. 6

TO: All Internal Revenue Officials, Employees and Others Concerned

2013), Item (B) of the said Order is hereby amended, to read as follows: In light of developments following the issuance of RM0 No. 7-2013 (dated 12 March

"B) For CARs and TCLs for Transactions and Transfers within the Area of

Jurisdiction of Revenue District No. 6 -

1. The Commissioner of Internal Revenue sign / approve all CARs and TCLs

covering transactions and transfers within the area of jurisdiction of Revenue District No. 6 (Urdaneta, East Pangasinan) of the Bureau

2. For this purpose, the process of receiving, processing, evaluating and

recommending for the approval / disapproval of applications for CARs and TCLs under RM0 No. 15-2003 shall continue to be observed However, the concerned Revenue District Officer or Assistant Revenue District Officer under Revenue District No. 6 shall only affix their initial

the Office of the Commissioner of Internal Revenue, through the Revenue Regional Director, Revenue Region No. 1 (Calasiao, TCLs, and shall forward the applications and corresponding dockets to Pangasinan), for final approval by the Commissioner." (to signify their recommendation for approval) in the subject CARs or

This Order shall take effect immediately

KIM S CINTO-HENARES Commissioner of Internal Revenue

A 016608

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