2003
REVENUE ADMINISTRATIVE ORDER NO. 01-03
| SUBJECT | : | Addendum to Revenue Delegation Authority Order (RDAO) No. 5-2003 dated June 6, 2003 re: Delegation of Authority to Sign Documents and Correspondence on Human Resource Management Concerns |
| TO | : | All Internal Revenue Officials and Employees, and Others Concerned |
STATEMENT OF POLICY :
It is the recognized policy under this Order that the power to interpret the provisions of the Tax Code of 1997 (Tax Code) and other tax laws is under the exclusive and original jurisdiction of the Commissioner of Internal Revenue, subject to review by the Secretary of Finance, as provided for in Section 4 of the Tax Code.
The Bureau of Internal Revenue is under the supervision and control of the Department of Finance as provided for in Section 2 of the Tax Code and Book IV, Title II, Chapter 4, Section 18 of the Administrative Code of 1987.
There is a need for uniformity of rulings and issuances in the interpretation and application of the provisions of the Tax Code and other tax laws.
SECTION 1. Scope. — This Revenue Administrative Order...
