Clarification of RAO No. 10-95 Re: Functions of the Revenue Regional Offices Including the Divisions and Revenue District Offices under it Down to Section Level

June 17, 1997REVENUE ADMINISTRATIVE ORDER NO. 4-97SUBJECT:Clarification of RAO No. 10-95 Re: Functions of the Revenue Regional Offices Including the Divisions and Revenue District Offices under it Down to Section Level   TO:All Internal Revenue Officers and Others Concerned Pursuant to Paragraph III (H.1) (3) of RAO 10-95 dated October 10, 1995, Revenue District Offices shall"Process all claims for tax credit and/or refunds except those processed by the Legal Division and prepare a tax credit certificate/voucher for approval of authorized official;"Paragraph III (B.2) (1) of RAO 10-95 on the other hand, states that the Assessment Divisions shall:"Review and evaluate all audit reports, including claims for credit/refund of internal revenue taxes, transfers of property and capital gains tax cases and reconciliation reports on results of stock taking of excise tax establishment;"By way of clarification, the approval of claims of tax credit and issuance of tax credit certificates shall be made by the Regional Director upon. recommendation thereof by the Revenue District Officer, after a review and evaluation thereof has been conducted by the Assessment Division while tax...