October 22, 2001
REVENUE ADMINISTRATIVE ORDER NO. 03-01
| SUBJECT | : | Implementing Further Department Order No. 23-01 dated October 5, 2001 That Provides for the Rules on the First Paragraph of Section 4 of the Tax Code of 1997 |
| TO | : | All Internal Revenue Officers and Others Concerned |
I. OBJECTIVES
To identify the responsibilities of revenue officers and to provide for the procedure for the proper implementation of the first paragraph of Section 4 of the Tax Code of 1997, as implemented by Department Order No. 23-01, that vests in the Secretary of Finance the power to review the interpretation of the Tax Code and other tax laws by the Commissioner of Internal Revenue.
To provide for the certification fees to be paid to the Bureau of Internal Revenue by the taxpayers seeking review of rulings that interpret the provisions of the Tax Code and other tax laws.
II. SCOPE
This Revenue Administrative Order (RAO) covers rulings issued by the Commissioner of Internal Revenue (Commissioner) and by officers (delegatee/s) with duly delegated powers to issue rulings on behalf of the Commissioner under pertinent issuances...
