RMO No. 05-2006 — Pre cribe the guideline and procedure for the i uance of clearance to tran ferring revenue officer a igned in the National, Regional and Revenue Di trict Office with re pect to their pending ca e covered by Letter of Authority, Tax Verification Notice , Letter Notice and Mi ion Order Dige t | Full Text

REPUBLIKA NG PILIPINAS KAGAWARAN NG PANANALAPI KAWANIHAN NG RENTAS INTERNAS Quezon City January 11, 2006 REVENUE MEMORANDUM ORDER 5-2006 SUBJECT: Prescribing 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 TO : All Internal Revenue Officials and Employees Concerned I. Objectives 1. To prescribe uniform policies and procedures in the issuance of clearance to Revenue Officers (ROs) with pending cases covered by Letters of Authority (LAs), Tax Verification Notices (TVNs), Letter Notices (LNs) and Mission Orders (MOs); and 2. To ensure that cases handled by Revenue Officers are properly reported and accounted for. II. Guidelines and Procedures 1. As a general rule, the Chief of the Investigating Office/Division shall not sign the clearance of the RO due for transfer to another office unless all his pending cases, including cases returned by the reviewing office for compliance with review requirements, are completely submitted and properly reported. The RO shall be required to complete the audit and submit the corresponding report of investigation on all pending cases within thirty (30) days from receipt of the RTAO or RSO. 2. The RO shall not be allowed to turn over his pending cases to another RO for continuation of audit/verification, except in cases where the reason for the delay in the completion of the audit/verification is due to constraints attributable to the taxpayer. Under such instances, the RO shall prepare a memorandum report stating the actions taken on the case and reason why the report of investigation/verification cannot be rendered/completed. Documents to support his claim must also be attached to the memorandum report. However, in no case shall an RO be allowed to transfer and be issued a clearance if he has pending

cases which are prescribing within six (6) months from the date of the service of the Revenue Travel Assignment Order (RTAO) or Revenue Special Order (RSO). 3. In case the RO cannot report to his new assignment within the prescribed period specified in the RTAO or RSO because he is required to report all his pending cases prior to issuance of clearance, the concerned RO shall inform in writing the head of office where he is due to transfer. The head of office shall inform the Personnel Division and the Accounting Division, for ROs transferred in the National Office, or the Human Resource Management Unit and Finance Division, for ROs transferred in the Regional and District Offices that the transferee cannot report to his new assignment within the prescribed period and furnish the concerned offices with a copy of the said letter within three (3) days from receipt thereof. 4. All heads of offices shall desist from accepting ROs transferred by RTAO or RSO to their respective offices without the submission of the duly signed clearance prescribed under Revenue Memorandum Order No. 24-99. 5. Disciplinary action shall be taken against both the transferee and the head of office who accepts the transferee without the proper clearance. III. Repealing Clause All other revenue issuances and/or portions thereof that are inconsistent herewith are hereby revoked and/or amended accordingly. IV. Effectivity This Order shall take effect immediately. (Original Signed) JOSE MARIO C. BU�AG Commissioner of Internal Revenue I-1