January 25, 2019
REVENUE ADMINISTRATIVE ORDER NO. 001-19
| SUBJECT | : | Amendment of Revenue Administrative Order (RAO) No. 2-2014 Dated August 7, 2014 Relative to the Organization and Functions of the Legal Group, Including the Services, Divisions and Sections under It |
| TO | : | All Internal Revenue Officials and Employees |
I. OBJECTIVE:
This Order is issued to amend RAO No. 2-2014 dated August 7, 2014 relative to the Organization and Functions of the Legal Group per EO 366. HTcADC
II. AMENDMENTS:
The Legal Group, including the Services, Divisions and Sections under it is hereby amended as follows:
ORGANIZATION:
Legal Group
I. Legal Service
A. Legal and Legislative Division
B. Appellate Division
C. International Tax Affairs Division
II. Internal Affairs Service
A. Internal Investigation Division
B. Personnel Adjudication Division
III. Enforcement and Advocacy Service
A. Prosecution Division
B. Litigation Division
C. National Investigation Division CAIHTE
FUNCTIONS:
LEGAL GROUP
I. LEGAL SERVICE
1. Provides functional direction to the preparation and interpretation of revenue laws, implementing regulations/issuances, decisions on administrative protests involving questions of law and/or fact and claims for tax credit/refund of taxes erroneously paid, tax treaties, international tax policies and agreements and other legal matters;
2. Reviews for the Commissioner's approval all...
