RAO No. 02-2010 — Splits RDO No. 116-Regular Large Taxpayers and RDO No. 121-Excise Large Taxpayers under the Large Taxpayers Service and redefines their areas of jurisdiction

M RECORDS MGT. DIYISION REM CF INTERNAL REVENJE

Making the Public K CR BUIEAHOY INTERNAL REVENUE RPUBLIC OF THE PHLHPPINES : DEPARTNENTOF FINANCE RECEIVEO FEB 2'3 20i07 343pM M

February 19, 2010

REVENUE ADMINISTRATIVE ORDER NO

SUDJECT SPLITTING OF REVENUE DISTRICT OFFICE (RDO) NQ. 116 -

REGULAR LARGE TAXPAYERS AND RDO NO. 1Z1 - EXCISE LARGE TAXPAYERS UNDER THE LARGE TAXPAYERS SERVICE (LTS) AND REDEFINING THEIR AREAS OF JURISDICTION

TO : All nternat Revenue Officials and Employecs

OOJECTIVES:

This Order is issued to.

A) Prescribe the splitting of RDO No. 116 - Regular Large Taxpayers (RLT) and

RDO No. 121 - Excise Large Taxpayers (ELT) under the LTS

B) Strengthen the decentralization of the Bureau's tTS set-up for the

purpose of maximizing: revenue collections and tax assessments, intensifying enforcenent of revenue laws and regulations.

I DELINEATION OF AREAS OF JURISDICTION:

The areas of jurisdiction/covered industry of the newly restructured/ established RDOs as a result of the division into four (4) of RDO No. 116 - RLT and into two (2) of RDO No. 121 ELT under the LTS shall be as follows:

UREAU Bl A) Regular Large Taxpayers: L

OPFRATIONS TG matgas INTERNAL REVENUE 0f RDO No. 116 - Regular Large Taxpayers 1 - shali be composed of electricity, gas and water, activities auxiliary to financial intermediation, transport, storage and communications, identified manufacturers of

B E o A A2 3 P C food, manufactures of wearing apparel, wood, paper, rubber, plastic, other non-metallic, basic metals, fabricated metal products, machinery equipment & electrical machincry and identified wholesale/retail trade 000882

2. RDO No. 125 - Regular Large Taxpayers 2 - shall be composed of banking institutions, non-banking financiai intermediaries, insurance and pensior

funding, identified manufacturers of food and identified wholesale/retai trade.

3. RD0 No. 126 - Regular Large Taxpayers 3 - shall be composed of real

manufacture of chemicals and identified wholesale /retail trade. estate, renting of goods & equipment, miscellaneous business activities,

4. RDO No. 127 - Reguiar -Large Taxpayers. 4 - shall be composed of manufacture of other transport equipment, manufacture of others (not communication equipment/apparatus, elsewhere classified), hoteis and restaurants, construction and identified whofesale/retail trade. other community, sociai, personal and other service activities, publishing, printing, reproduction, manufacture of radio, television & agriculture, fishing, compulsory. education, health and social works, manufacture of medical

B) Excise Large Taxpayers:

1. RDO No. 121 : Excise Large Taxpayers 1 - shall be composed of alcohol power, mining and sugar industry.

2. RDO No. 124 - Excise Large Taxpayers 2 - shall be composed of tobacco petroleum, cement, non-essential and automobiles industry.

I STAFFING:

staff to initially come from the approved staffing pattern of the concerned original Division Chief and an Assistant Division Chief together with an appropriate number of RDOs. The personnel compiement of the split/restructured RDOs shali consist of a

v REPEALING CLAUSE:

herewith. This.Order supersedes all revenue issuances and/or portions thereof inconsistent

DUREAH OF INTET RECORWS MGT. DIVISION FEB 2 3 2010 3:420.M. 000882

RTCEIV #

V EFFECTIVITY:

This Order shall take effect immediately.

JOEVL. TAN-TORRES Commissioper of Internal Revenue

000882

DUREAU OF INTERNAN TT RECORDS MGT. DIVJSION 3:420M.

FEB 2'3 2010

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