RMO No. 09-2016 — Reiterates and clarifies the duties and responsibilities of personnel holding position in an Officer-In-Charged capacity

BUFEAU OFINTERNAL RE ENLE REPUBLIC OE THE PHILIPPINES DEPARTMENT OF FINANGE TU 1 A.M

March 10.2016

REVENUE MEMORANDUM ORDER No. G-MD1l

SUBJECT : Duties and Responsibilities of Personnel Holding Position

In an Officer-In-Charged (OIC) Capacity

T O : All Internal Revenuc Officers and Others Concerned

For the uniform understanding of all concerned. it is hereby reiterated and clarified that all internal revenuc personnel holding positions in an OIC capacity shall exercise authority and discharge duties and assume responsibilities as if they are holding the employment item for the particular office. subject to the limitations under the law and pertinent internal revenue issuances.

Accordingly, the person holding an OIC-Regional Director position is equally authorized to and responsible as that of a regular Regional Director for issuing electronic Letters of Authority (eLA) and assessment/demand notices. among others. Also. an OIC-Revenue District Officer is equaliy authorized and responsible for the issuance of an electronic Certificate Authorizing Registration (eCAR) as the regular RDO.

Please be guided accordingly.

KIM S. JACINTO-HENARES Commissioner of Internal Revenue

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