Identifying the Revenue Issuances Required to be Filed with the University of the Philippines Law Center

April 2, 2012REVENUE ADMINISTRATIVE ORDER NO. 001-12SUBJECT:Identifying the Revenue Issuances Required to be Filed with the University of the Philippines Law Center   TO:All Internal Revenue Officers and Others Concerned  Background Chapter 2, Book VII of Executive Order No. 292, the "Administrative Code of 1987" pertinently provides: "SEC. 3. Filing. — (1) Every agency shall file with the University of the Philippines Law Center three (3) certified copies of every rule adopted by it. Rules in force on the date of effectivity of this code which are not filed within three (3) months from that date shall not thereafter be the basis of any sanction against any party or persons.(2) The records officer of the agency, or his equivalent functionary, shall carry out the requirements of this section under pain of disciplinary action.(3) A permanent register of all rules shall be kept by the issuing agency and shall be open to public inspection."As provided above, every rule adopted by an agency shall be filed with the University of the Philippines Law Center (hereinafter referred to as...